A New Tax System (Commonwealth–State Financial Arrangements) Regulations 2003

Statutory Rules 2003 No. 125

made under the

A New Tax System (Commonwealth–State Financial Arrangements) Act 1999

This compilation was prepared on 6 October 2006
taking into account amendments up to SLI 2006 No. 258

The text of any of those amendments not in force
on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

Contents

 1 Name of Regulations [see Note 1]

 2 Commencement [see Note 1]

 3 Definition 

 4 Transitional GST year 

Notes   

1 Name of Regulations [see Note 1]

  These Regulations are the A New Tax System (Commonwealth–State Financial Arrangements) Regulations 2003.

2 Commencement [see Note 1]

  These Regulations commence on gazettal.

3 Definition

  In these Regulations:

Act means the A New Tax System (Commonwealth–State Financial Arrangements) Act 1999.

4 Transitional GST year

  For paragraph (b) of the definition of transitional GST year in section 4 of the Act, the following GST years are prescribed:

 (a) the GST year commencing on 1 July 2003;

 (b) the GST year commencing on 1 July 2004;

 (c) the GST year commencing on 1 July 2005;

 (d) the GST year commencing on 1 July 2006;

 (e) the GST year commencing on 1 July 2007;

 (f) the GST year commencing on 1 July 2008.

Note   A transitional GST year for section 4 of the Act is described by a figure referring to 2 years (for example, the 2003–04 transitional GST year is the transitional GST year commencing on 1 July 2003).

Notes to the A New Tax System (Commonwealth–State Financial Arrangements) Regulations 2003

Note 1

The A New Tax System (Commonwealth–State Financial Arrangements) Regulations 2003 (in force under the A New Tax System (Commonwealth–State Financial Arrangements) Act 1999) as shown in this compilation comprise Statutory Rules 2003 No. 125 amended as indicated in the Tables below.

Under the Legislative Instruments Act 2003, which came into force on 1 January 2005, it is a requirement for all non‑exempt legislative instruments to be registered on the Federal Register of Legislative Instruments. From 1 January 2005 the Statutory Rules series ceased to exist and was replaced with Select Legislative Instruments (SLI series). Numbering conventions remain the same, ie Year and Number.

Table of Instruments

Table of Amendments