The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Sales Tax (Excise) (Industrial Safety Equipment) Bill 2000

No. , 2000

(Treasury)

A Bill for an Act relating to sales tax

ISBN: 0642 435294

Contents

Sales Tax (Exemptions and Classifications) Act 1992 4

A Bill for an Act relating to sales tax

The Parliament of Australia enacts:

Part 1--Preliminary

1 Short title This Act may be cited as the Sales Tax (Excise) (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 (Excise) 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 (Excise) 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".