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A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999
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C2004C01084
23 December 1999
-
09 March 2016
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Indirect Tax Acts
Part 1—Amendment of the A New Tax System (Goods and Services Tax) Act 1999
19-99 Special rules relating to adjustment events
38-385 Supplies of precious metals
38-480 Farm land supplied for farming
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Subdivision 38-Q—International mail
38-540 International mail
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Subdivision 48-D—Ceasing to be a member of a GST group
48-110 Adjustments after you cease to be a member of a GST group
48-115 Changes in extent of creditable purpose after you cease to be a member of a GST group
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Subdivision 51-D—Ceasing to be a participant in, or an operator of, a GST joint venture
51-110 Adjustments after you cease to be a participant in a GST joint venture
51-115 Changes in extent of creditable purpose after you cease to be a member of a GST joint venture
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Division 63—Non-profit sub-entities
63-1 What this Division is about
63-5 Entities that may choose to apply this Division
63-10 Period for which a choice has effect
63-15 Consequences of choosing to apply this Division
63-20 Non-profit sub-entities may register
63-25 Registration turnover threshold for non-profit sub-entities
63-30 When non-profit sub-entities must apply for cancellation of registration
63-35 When the Commissioner must cancel registration of non-profit sub-entities
63-40 Effect on adjustments of becoming a non-profit sub-entity
63-45 Effect on adjustments of ceasing to be a non-profit sub-entity
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Subdivision 66-A—Input tax credits for acquiring second-hand goods
66-17 Records of creditable acquisitions of second-hand goods
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Subdivision 66-B—Acquisitions of second-hand goods that are divided for re-supply
66-40 Acquisitions of second-hand goods that can be used to offset GST on future re-supplies
66-45 Future re-supplies that are not taxable supplies
66-50 Future re-supplies on which GST is reduced
66-55 Records of acquisitions of second-hand goods to which this Subdivision applied
66-60 Input tax credits for acquiring second-hand goods the supply of which is not fully taxable
66-65 Total Subdivision 66-B credit amounts and Subdivision 66-B GST amounts
66-70 Commissioner may determine rules for applying this Subdivision
78-1 What this Division is about
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Subdivision 78-A—Insurers
78-5 GST on insurance premiums is exclusive of stamp duty
78-10 Decreasing adjustments for settlements of insurance claims
78-15 How to work out the decreasing adjustments
78-20 Settlements of insurance claims do not give rise to creditable acquisitions
78-25 Supplies in settlement of claims are not taxable supplies
78-30 Acquisitions of goods by insurers in the course of settling claims
78-35 Taxable supplies relating to rights of subrogation
78-40 Adjustment events relating to decreasing adjustments under this Division
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Subdivision 78-B—Insured entities etc.
78-45 Settlements of insurance claims do not give rise to taxable supplies
78-50 Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed
78-55 Payments of excess under insurance policies are not consideration for supplies
78-60 Supplies of goods to insurers in the course of settling claims
78-75 Creditable acquisitions relating to rights of subrogation
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Subdivision 78-E—Statutory compensation schemes
78-95 GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty
78-100 Settlements of claims for compensation under statutory compensation schemes
78-105 Meaning of statutory compensation scheme
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Subdivision 78-F—Miscellaneous
78-110 Effect of judgments and court orders
78-115 Exclusion of certain Commonwealth, State or Territory insurance schemes
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Division 85—Telecommunication supplies
85-1 What this Division is about
85-5 When telecommunication supplies are connected with Australia
85-10 Meaning of telecommunication supply
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Division 100—Vouchers
100-1 What this Division is about
100-5 Supplies of vouchers stating monetary value
100-10 Redemption of vouchers
100-15 Increasing adjustments for unredeemed vouchers
100-20 Vouchers supplied to non-residents and redeemed by others in Australia
100-25 Meaning of voucher
129-15 Adjustments do not arise under this Division where there are adjustments under Division 130
129-80 Effect of adjustment under Division 19 or 21
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Division 130—Goods applied solely to private or domestic use
130-1 What this Division is about
130-5 Goods applied solely to private or domestic use
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Division 136—Bad debts relating to partly taxable or creditable transactions
136-1 What this Division is about
136-5 Adjustments relating to partly taxable supplies
136-10 Adjustments in relation to partly creditable acquisitions
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Division 137—Stock on hand on becoming registered etc.
137-1 What this Division is about
137-5 Adjustments for stock on hand on becoming registered etc.
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Division 149—Government entities
149-1 What this Division is about
149-5 Government entities may register
149-10 Government entities are not required to be registered
149-15 This Act applies to registered government entities
149-20 Government entities not required to cancel their registration
149-25 Membership requirements of a government GST group
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Division 153—Agents and insurance brokers
153-25 Insurance supplied through insurance brokers
177-12 GST implications of references to price, value etc. in other Acts
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184-5 Supplies etc. by partnerships and other unincorporated bodies
Part 2—Amendment of the A New Tax System (Luxury Car Tax) Act 1999
Part 3—Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999
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Division 25—Tourist refund scheme
25-1 What this Division is about
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25-5 Tourist refund scheme
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Schedule 2—Indirect tax transition
A New Tax System (Goods and Services Tax Transition) Act 1999
15 Funeral agreements
16A Special GST credit for certain alcoholic beverages on which duty has increased
16B Special GST credit for certain alcoholic beverages on which duty would not previously have been paid
16C Special petroleum credits
23 Input tax credits relating to compulsory third party schemes
23A Disclosure before 1 July 2000 of entitlement to input tax credits for insurance premiums
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24A Unredeemed vouchers
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Schedule 3—Commonwealth-State financial arrangements
A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
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Schedule 4—ABNs
A New Tax System (Australian Business Number) Act 1999
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5 Application to government entities and non-profit sub-entities
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Schedule 5—Income tax deductions for GST-related expenditure
Income Tax Assessment Act 1997
25-80 Upgrading plant to meet GST obligations etc.
42-168 Acquiring plant to meet GST obligations etc.
46-62 Software expenditure to meet GST obligations etc.
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Subdivision 960-R—Pre-GST annual turnover
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960-370 Meaning of pre-GST annual turnover
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Schedule 6—Diesel Fuel Rebate Scheme
Customs Act 1901
Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999
Excise Act 1901
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Schedule 7—Amendments relating to diplomatic, consular and related privileges and immunities
Consular Privileges and Immunities Act 1972
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10A Indirect tax concession scheme
Diplomatic Privileges and Immunities Act 1967
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10B Indirect tax concession scheme
International Organisations (Privileges and Immunities) Act 1963
11B Preservation of exemption from duties on importations
11C Indirect tax concession scheme
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12B No registration under the GST Act
Overseas Missions (Privileges and Immunities) Act 1995
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12A Indirect tax concession scheme
Taxation Administration Act 1953
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Division 7B—Indirect tax refund schemes
62B Refund scheme—defence related international obligations
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62C Refund scheme—international obligations
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Schedule 8—Other consequential amendments
Income Tax Assessment Act 1997
17-25 GST attributable because of the GST Transition Act
17-30 Special credits because of the GST Transition Act
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27-30 Input tax credits attributable because of the GST Transition Act
Petroleum Resource Rent Tax Assessment Act 1987
22B Effect of GST etc. on assessable receipts
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31B Effect of input tax credits etc. on deductible expenditure
Taxation Administration Act 1953
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52A Liability related to non-profit sub-entities
Wool Tax (Administration) Act 1964
