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Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Tax integrity: extending GST to digital products and other services imported by consumers
- Part 1 Main amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 1 At the end of subsection 9-25(5) (before the example)
- 2 At the end of subsection 9-25(5) (after the example)
- 3 At the end of section 9-25
- 4 At the end of Division 38
- 5 At the end of Division 40
- 6 Before Division 85
- 7 Paragraph 188-15(3)(b)
- 8 Paragraph 188-20(3)(b)
- Part 2 Other amendments
- A New Tax System (Australian Business Number) Act 1999
- 9 At the end of section 8
- A New Tax System (Goods and Services Tax) Act 1999
- 10 Section 13-1 (note 2)
- 11 Section 25-49 (at the end of the table)
- 12 Section 25-99 (after table item 1B)
- 13 Section 27-99 (table item 1AB)
- 14 Section 29-99 (after table item 4)
- 15 Subparagraph 48-40(2)(a)(i)
- 16 Subsection 48-45(3)
- 17 Paragraph 58-10(2)(b)
- 18 Paragraph 83-5(2)(a)
- 19 Before section 84-1
- 20 Section 84-1 (heading)
- 21 Section 84-1
- 22 Section 84-5 (heading)
- 23 After paragraph 84-5(1)(b)
- 24 After subsection 84-5(1)
- 25 Section 84-14
- 26 After section 126-25
- 27 After subsection 153-55(4)
- 28 After subsection 153-60(3)
- 29 Paragraph 162-5(1)(e)
- 30 At the end of subsection 162-5(1)
- 31 After paragraph 162-30(1)(ca)
- 32 At the end of section 162-30
- 33 Section 195-1
- 34 Section 195-1 (definition of connected with the indirect tax zone)
- 35 Section 195-1 (note at the end of the definition of creditable acquisition)
- 36 Section 195-1
- Taxation Administration Act 1953
- 37 Paragraph 284-75(4)(b) in Schedule 1
- Part 3 Application
- 38 Application
- 39 Progressive or periodic supplies
- Schedule 2 GST treatment of cross-border transactions between businesses
- Part 1 Cross-border supplies that are not connected with the indirect tax zone
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subsection 9-25(3)
- 2 Subsection 9-25(6)
- 3 After section 9-25
- 3A Section 9-39 (after table item 8)
- 4 At the end of section 9-75
- 5 At the end of section 57-5
- 5A After section 57-5
- 6 Subsection 72-5(2)
- 7 At the end of section 72-10
- 8 At the end of section 72-70
- 9 Paragraph 84-5(1)(c)
- 10 Subsection 84-13(1) (definition of extent of consideration)
- 11 Subsection 84-13(2)
- 12 After section 84-15
- 13 At the end of subsection 85-5(3)
- 14 Section 195-1
- 15 Section 195-1 (definition of carried on in the indirect tax zone)
- 16 Section 195-1 (note at the end of the definition of connected with the indirect tax zone)
- 17 Section 195-1 (definition of price)
- Taxation Administration Act 1953
- 17A At the end of section 286-75 in Schedule 1
- Part 2 Cross-border supplies that are GST-free
- A New Tax System (Goods and Services Tax) Act 1999
- 18 Subdivision 38-E (heading)
- 19 At the end of subsection 38-190(3)
- 20 At the end of Subdivision 38-E
- Part 3 Cross-border supplies that are not included in GST turnover
- A New Tax System (Goods and Services Tax) Act 1999
- 21 Subsections 188-15(3) and 188-20(3)
- Part 4 Value of taxable importations
- A New Tax System (Goods and Services Tax) Act 1999
- 22 At the end of section 13-20
- 23 Subparagraphs 38-185(3)(f)(ii) and 38-185(4)(f)(ii)
- 24 Section 195-1
- Part 5 Application and saving provisions
- 25 Application
- 26 Saving - previous interpretation preserved
- 27 Existing agreements: no opportunity to review
- Schedule 3 Farm management deposits
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Section 393-1
- 2 After paragraph 393-15(2)(c)
- 3 At the end of Subdivision 393-A
- 4 Subsection 393-25(3)
- 5 Subsection 393-30(2)
- 6 At the end of section 393-30
- 7 Section 393-35 (table item 8)
- 8 Section 393-35 (table item 10)
- 9 After section 393-35
- 10 Subsection 393-40(1) (note 1)
- 11 Subsection 393-40(2) (note 1)
- 12 After subsection 393-40(2)
- 13 Subsection 393-40(4)
- Taxation Administration Act 1953
- 14 At the end of Division 288 in Schedule 1
- 15 Application of amendments
- Part 2 Technical amendments
- Income Tax Assessment Act 1997
- 16 Paragraph 328-350(b)
- 17 At the end of section 328-350
- 18 Paragraph 328-355(b)
- 19 After paragraph 328-355(b)
- 20 Subsection 328-360(1) (paragraph (b) of the definition of your total net small business income for the income year)
- 21 Subsection 328-360(1) (definition of your total net small business income for the income year)
- 22 Application of amendments