Contents
Part 1—Preliminary 2
1............ Short title............................................................................................ 2
2............ Commencement.................................................................................. 2
3............ Object of Act...................................................................................... 2
4............ This Act taken to be a sales tax amending Act for certain purposes.. 2
5............ Meaning of first taxing day................................................................. 2
Part 2—Modification commencing on the first taxing day 3
6............ Modification of the Sales Tax (Exemptions and Classifications) Act 1992 3
Schedule 1—Modification commencing on the first taxing day 4
Sales Tax (Exemptions and Classifications) Act 1992 4
Sales Tax (General) (Industrial Safety Equipment) Act 2000
No. 98, 2000
An Act relating to sales tax
[Assented to 6 July 2000]
The Parliament of Australia enacts:
Part 1—Preliminary
1 Short title
This Act may be cited as the Sales Tax (General) (Industrial Safety Equipment) Act 2000.
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
3 Object of Act
The object of this Act is to modify the provisions of the Sales Tax (Exemptions and Classifications) Act 1992, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992.
4 This Act taken to be a sales tax amending Act for certain purposes
For the purposes of section 129 of the Sales Tax Assessment Act 1992, this Act is taken to be a sales tax amending Act.
5 Meaning of first taxing day
In this Act:
first taxing day has the same meaning as in the Sales Tax Assessment Act 1992.
Part 2—Modification commencing on the first taxing day
6 Modification of the Sales Tax (Exemptions and Classifications) Act 1992
The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a) they were modified as set out in Schedule 1 to this Act; and
(b) that modification applied to dealings with goods on or after the first taxing day.
Schedule 1—Modification commencing on the first taxing day
Sales Tax (Exemptions and Classifications) Act 1992
1 Item 20 of Schedule 1
Omit “ordinarily”, substitute “mainly”.
[Minister’s second reading speech made in—
House of Representatives on 11 May 2000
Senate on 5 June 2000]