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Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016
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Department of the Treasury
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C2016A00052
05 May 2016
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—Tax integrity: extending GST to digital products and other services imported by consumers
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Part 1—Main amendments
A New Tax System (Goods and Services Tax) Act 1999
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Part 2—Other amendments
A New Tax System (Australian Business Number) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
Taxation Administration Act 1953
Part 3—Application
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Schedule 2—GST treatment of cross-border transactions between businesses
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Part 1—Cross-border supplies that are not connected with the indirect tax zone
A New Tax System (Goods and Services Tax) Act 1999
Taxation Administration Act 1953
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Part 2—Cross-border supplies that are GST-free
A New Tax System (Goods and Services Tax) Act 1999
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Part 3—Cross-border supplies that are not included in GST turnover
A New Tax System (Goods and Services Tax) Act 1999
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Part 4—Value of taxable importations
A New Tax System (Goods and Services Tax) Act 1999
Part 5—Application and saving provisions
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Schedule 3—Farm management deposits
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Part 1—Main amendments
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Part 2—Technical amendments
Income Tax Assessment Act 1997