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Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1 GST-free supplies and input taxed supplies
A New Tax System (Goods and Services Tax) Act 1999
1 Subsection 11-15(3)
2 Subsection 15-10(3)
3 Sections 38-140 and 38-145
4 At the end of Subdivision 38-K
5 Subdivision 38-N (heading)
6 After subsection 38-445(1)
7 At the end of Subdivision 38-N
9 At the end of Subdivision 40-C
10 Subsection 60-20(3)
11 Subsection 70-5(1A)
12 Subsection 75-10(3) (after table item 2)
13 Section 165-1
14 Section 195-1 (definition of Child Care Minister )
15 Section 195-1 (definition of family )
16 Section 195-1 (definition of new residential premises )
A New Tax System (Goods and Services Tax Transition) Act 1999
17 At the end of Part 5
18 Application
Schedule 2 Imports
A New Tax System (Goods and Services Tax) Act 1999
1 After subsection 13-20(2)
2 Section 13-99 (table item 6)
3 Section 37-1 (table item 16)
4 Section 37-1 (after table item 36A)
5 At the end of section 42-10 (before the note)
6 Division 117 (heading)
7 Section 117-1
8 After subsection 117-5(1)
9 At the end of Division 117
10 Paragraph 171-5(1)(c)
11 Paragraph 171-5(1A)(c)
12 Section 195-1 (paragraph (a) of the definition of value )
A New Tax System (Luxury Car Tax) Act 1999
13 Paragraph 7-10(3)(c)
14 At the end of subsection 7-10(3)
15 At the end of Division 7
16 Paragraph 13-25(1)(c)
17 Paragraph 13-25(1A)(c)
18 Section 27-1
A New Tax System (Wine Equalisation Tax) Act 1999
19 Section 7-15
20 At the end of Division 7
Customs Act 1901
21 Paragraph 162(3)(b)
22 Subsection 162(4)
23 Paragraph 162A(5)(b) (but not the note)
24 Paragraph 162A(5A)(b)
25 Application
Schedule 3 Fringe benefits
A New Tax System (Goods and Services Tax) Act 1999
1 Section 11-99 (table item 3A)
2 Section 15-99 (table item 1A)
3 Section 17-99 (after table item 9)
4 Section 19-99 (after table item 1)
5 Section 29-39 (after table item 8A)
6 Section 37-1 (table item 10B)
7 Section 37-1 (after table item 11)
8 After section 69-1
9 After subsection 69-5(3)
9A Subsection 69-5(4)
10 At the end of Division 69
11 Division 71 (heading)
12 Section 71-1
13 Section 71-5 (heading)
14 Subsections 71-5(1) and (2)
15 Section 71-10 (heading)
16 Subsections 71-10(1) and (2)
17 Section 111-1
18 Subsection 111-5(1)
19 Paragraph 111-5(1)(a)
20 After paragraph 111-5(1)(a)
21 Paragraph 111-5(1)(b)
22 Subsection 111-5(1)
23 Paragraph 111-5(3)(a)
24 Paragraph 111-5(3)(b)
25 At the end of subsection 111-5(3)
26 Subsection 111-10(2)
27 Section 111-25
28 Section 195-1 (definition of adjustment event )
29 Section 195-1
30 Section 195-1
31 Section 195-1 (definition of GST-creditable benefit )
32 Section 195-1 (definition of non-deductible expense )
33 Section 195-1
34 Application
Schedule 4 Adjustments
A New Tax System (Goods and Services Tax) Act 1999
1 Section 17-99 (table item 15)
2 Section 21-99 (table item 1A)
3 Section 29-39 (table item 13)
4 Section 37-1 (table item 3A)
5 Section 37-1 (table item 33)
6 Division 132 (heading)
7 At the end of section 132-1
8 Section 132-5 (heading)
9 Paragraph 132-5(1)(c)
10 Subsection 132-5(4)
11 Paragraph 135-5(1)(b)
12 Division 136 (heading)
13 Section 136-1
14 Section 136-5
15 Subsections 136-10(1) and (2)
16 At the end of Division 136
17 Subsection 147-20(1)
18 Section 195-1
19 Section 195-1
20 Application
Schedule 5 Administration
A New Tax System (Goods and Services Tax) Act 1999
1 After section 25-55
2 Subsection 25-60(1)
3 After section 27-20
Taxation Administration Act 1953
4 At the end of section 8AAZL (after the note)
5 Subsection 14ZW(1AA) (first occurring)
6 After subsection 52A(1)
7 Subsection 62(2) (after table item 5)
8 Subsection 62(2) (after table item 8)
9 Subsection 62(2) (after table item 31)
10 Subsection 62(3) (table item 2)
11 Subsection 62(3) (note)
12 After paragraph 70(1)(c)
13 Paragraph 70(1)(d)
14 After subsection 70(1)
15 Subsections 70(1AA) and (1AB)
16 Subsection 70(1A)
17 Subsection 70(1B)
18 Application
Schedule 6 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
1 Section 11-99 (table item 12)
2 At the end of section 29-10
3 Section 29-39 (table item 11)
4 Section 29-99 (after table item 4)
5 Section 37-1 (table item 27)
6 Section 48-1
7 Subsection 48-5(2) (but not the note)
8 Paragraphs 48-10(1)(d) and (e)
9 At the end of subsection 48-10(1)
10 Subsection 48-10(2)
11 At the end of section 48-10
12 At the end of Subdivision 48-A
13 Subsection 48-45(3)
14 Paragraph 48-70(1)(a)
15 Section 66-20
16 Subsection 69-10(1)
17 Subsections 69-10(1A) and (2)
18 After section 72-90
19 At the end of Division 75
20 Subsection 78-15(4) (step 2 in the method statement)
21 After section 78-15
22 Section 78-30 (heading)
23 Subsection 78-30(1)
24 Paragraph 78-30(1)(a)
25 Paragraph 78-30(1)(b)
25A At the end of Subdivision 78-A
26 Paragraph 78-50(1)(b)
27 Subparagraph 78-50(1)(c)(i)
28 Subsection 78-65(1)
29 Subsection 78-65(2)
30 After section 84-13
31 Division 93
32 At the end of Division 188
33 Section 195-1
34 Section 195-1 (after paragraph (d) of the definition of commercial residential premises )
35 Section 195-1
36 Section 195-1
37 Section 195-1 (at the end of the definition of incapacitated entity )
38 Section 195-1 (after table item 4 of the definition of increasing adjustment )
39 Section 195-1 (at the end of the definition of representative )
40 Section 195-1 (definition of returnable container )
A New Tax System (Goods and Services Tax Transition) Act 1999
41 Subsection 19(3)
A New Tax System (Luxury Car Tax) Act 1999
42 At the end of section 5-20
43 After subsection 13-15(1)
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999
44 After subsection 3(3A)
45 Subsection 3(4)
46 After subsection 3(4)
Income Tax Assessment Act 1997
47 Section 17-30 (heading)
48 At the end of section 17-30
49 Application
Schedule 7 Technical corrections
A New Tax System (Goods and Services Tax) Act 1999
1 Section 54-15
2 Section 54-15
3 Subsection 54-75(3)
4 Subsection 72-45(2)
5 Section 195-1 (definition of operations cease )
6 Section 195-1 (paragraph (c) of the definition of recognised professional )
7 Section 195-1 (definition of registered )
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999
8 Item 2 of Schedule 8
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999
9 Item 155 of Schedule 1
10 Item 14 of Schedule 7
A New Tax System (Tax Administration) Act (No. 2) 2000
11 Item 2 of Schedule 4B
12 Item 7 of Schedule 4B
Income Tax Assessment Act 1936
13 Section 160APA (paragraph (ab) of the definition of applicable general company tax rate )
14 Section 160APVI (occurring immediately after section 160APVO)
Income Tax Assessment Act 1997
15 Paragraph 17-30(a)
Indirect Tax Legislation Amendment Act 2000
16 Subsection 2(2)
17 Subsection 2(4)
18 Subsection 2(7)
Taxation Administration Act 1953
19 Subsection 62(2) (table item 7)
20 Subsection 62(2) (table item 9)
Taxation (Interest on Overpayments and Early Payments) Act 1983
21 Subsection 3(1) (paragraph (ca) of the definition of relevant tax ) (first occurring)

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