Federal Register of Legislation - Australian Government

Primary content

Act No. 98 of 2000 as made
An Act relating to sales tax
Administered by: Treasury
Originating Bill: Sales Tax (General) (Industrial Safety Equipment) Bill 2000
Date of Assent 06 Jul 2000
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

 

 

 

 

Sales Tax (General) (Industrial Safety Equipment) Act 2000

 

No. 98, 2000


 

 

 

 

Sales Tax (General) (Industrial Safety Equipment) Act 2000

 

No. 98, 2000

 

 

 

 

An Act relating to sales tax

  

  


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 1Preliminary

  

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 2Modification 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 1Modification 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]

 

(74/00)