A New Tax System (Goods and Services Tax) Act 1999

S 9-39 amended by No 77 of 2017, s 3 and Sch 1 item 2, by substituting table item 7, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 7 formerly read:

7

Offshore supplies other than goods or real property

Division 84

S 9-39 amended by No 52 of 2016, s 3 and Sch 2 item 3A, by inserting table item 8AA, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26 .

S 9-39 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in table item 11, column headed " For this case … " , applicable to a tax period that commences on or after 1 July 2015.

S 9-39 amended by No 74 of 2010, s 3 and Sch 1 items 46 and 47, by repealing table item 5B and inserting table item 12A, applicable to tax periods starting on or after 1 July 2010. Table item 5B formerly read:

5B … Income tax-related transactions … Division 110

S 9-39 amended by No 67 of 2003, s 3 and Sch 11 items 1 and 2, by inserting table items 3A and 8B, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 9-39 amended by No 97 of 2002, s 3 and Sch 1 items 1 and 9, by inserting table items 9A and 5B, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 9-39 amended by No 92 of 2000, s 3, Sch 1 item 1A and Sch 4 item 1, by inserting table items 1A and 5A, effective 1 July 2000.

S 9-39 amended by No 178 of 1999, s 3 and Sch 1 item 53, by inserting table item 12, effective 22 December 1999.

S 9-39 amended by No 177 of 1999, s 3 and Sch 1 items 5 and 6, by inserting table items 8A, 13 and 14, effective 1 July 2000.

S 9-39 amended by No 176 of 1999, s 3 and Sch 1 item 7, by inserting " , fees and charges " in table item 8, effective 1 July 2000.