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A New Tax System (Goods and Services Tax Transition) Act 1999
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Department of the Treasury
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C2004A00448
08 July 1999
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08 July 1999
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Part 1—Introduction
1 Short title
2 Commencement
3 Schedule(s)
4 Overview
5 Definitions
6 Time of supply or acquisition
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Part 2—Start of GST
7 Start of GST
8 Effect on sales tax
9 GST registration before 1 July 2000
10 Invoice or consideration before 1 July 2000
11 Supply of rights exercisable on or after 1 July 2000
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Part 3—Agreements spanning 1 July 2000
12 Progressive or periodic supplies
13 Existing agreements: no opportunity to review
14 Rights granted for life
15 Funeral agreements made before 2 December 1998
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Part 4—Stock on hand on 1 July 2000
16 Special GST credit for sales tax paid on stock
17 Stock later applied for private or domestic purpose
18 Second-hand goods
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Part 5—Special transitional rules
19 Construction agreements made before 1 July 2000
20 Phasing in input tax credits for motor vehicles etc.
21 Acupuncture, naturopathy and herbal medicine
22 Insured event before 1 July 2000
23 Input tax credits for insurance premiums
24 Gambling
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Part 6—Regulations
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25 Regulations
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Schedule 1—Amendment of the sales tax law
Sales Tax Assessment Act 1992
Sales Tax (Exemptions and Classifications) Act 1992