Federal Register of Legislation - Australian Government

Primary content

Act No. 86 of 1999 as made
An Act to implement A New Tax System by ending sales tax, and for related purposes
Originating Bill: A New Tax System (End of Sales Tax) Bill 1998
Date of Assent 08 Jul 1999
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
Table of contents.

 

 

 

 

A New Tax System (End of Sales Tax) Act 1999

 

No. 86, 1999


 

 

 

 

A New Tax System (End of Sales Tax) Act 1999

 

No. 86, 1999

 

 

 

 

An Act to implement A New Tax System by ending sales tax, and for related purposes

  

  

  


Contents

1............ Short title............................................................................................ 1

2............ Commencement.................................................................................. 1

3............ End of sales tax................................................................................... 2

 


A New Tax System (End of Sales Tax) Act 1999

No. 86, 1999

 

 

An Act to implement A New Tax System by ending sales tax, and for related purposes

[Assented to 8 July 1999]

The Parliament of Australia enacts:

1  Short title

                   This Act may be cited as the A New Tax System (End of Sales Tax) Act 1999.

2  Commencement

             (1)  This Act commences, or is taken to have commenced:

                     (a)  after all the provisions listed in subsection (2) have commenced; and

                     (b)  on the last day on which any of those provisions commenced.

             (2)  These are the provisions:

                     (a)  section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999;

                     (b)  section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;

                     (c)  section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;

                     (d)  section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;

                     (e)  section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.

3  End of sales tax

             (1)  No sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1 in Schedule 1 to the Sales Tax Assessment Act 1992) is on or after the day on which this Act commences.

             (2)  In this section:

assessable dealing has the same meaning as in the Sales Tax Assessment Act 1992.

sales tax has the same meaning as in the Sales Tax Assessment Act 1992.

 


[Minister’s second reading speech made in—

House of Representatives on 2 December 1998

Senate on 10 December 1998]

 

 

(216/98)