Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)
Schedule 4 Definition of Australia
Part 3 A New Tax System (Goods and Services Tax) Act 1999
31 Amendments of listed provisions
|
Further amendments |
|||
|---|---|---|---|
|
Item |
Provision |
Omit |
Substitute |
|
1 |
Paragraph 9-5(c) |
Australia |
the indirect tax zone |
|
2 |
Section 9-25 (heading) |
Australia |
the indirect tax zone |
|
3 |
Subsection 9-25(1) (heading) |
Australia |
the indirect tax zone |
|
4 |
Subsection 9-25(1) |
Australia |
the indirect tax zone |
|
5 |
Subsection 9-25(1) |
Australia |
the indirect tax zone |
|
6 |
Subsection 9-25(2) (heading) |
Australia |
the indirect tax zone |
|
7 |
Subsection 9-25(2) |
Australia |
the indirect tax zone |
|
8 |
Subsection 9-25(2) |
Australia |
the indirect tax zone |
|
9 |
Subsection 9-25(3) (heading) |
Australia |
the indirect tax zone |
|
10 |
Subsection 9-25(3) |
Australia (wherever occurring) |
the indirect tax zone |
|
11 |
Subsection 9-25(3) |
Australia |
the indirect tax zone |
|
12 |
Subsection 9-25(4) |
Australia |
the indirect tax zone |
|
13 |
Subsection 9-25(4) |
Australia |
the indirect tax zone |
|
14 |
Subsection 9-25(5) |
Australia |
the indirect tax zone |
|
15 |
Paragraphs 9-25(5)(a) to (c) |
Australia (wherever occurring) |
the indirect tax zone |
|
16 |
Subsection 9-25(5) (example) |
for Australia that is supplied overseas might be connected with Australia under paragraph (5)(c). |
for a trip to Queensland that is supplied by a travel operator in Japan will be connected with the indirect tax zone under paragraph (5)(c). |
|
17 |
Subsection 9-25(6) (heading) |
Australia |
the indirect tax zone |
|
18 |
Subsection 9-25(6) |
Australia |
the indirect tax zone |
|
19 |
Paragraph 9-25(6)(a) |
1936) |
1936) in the indirect tax zone |
|
20 |
Section 9-39 (table item 11, column headed “For this case …”) |
Australia |
the indirect tax zone |
|
21 |
Section 9-69 (table item 4A, column headed “For this case …”) |
Australia |
the indirect tax zone |
|
22 |
Section 9-99 (table items 4AA and 7, column headed “For this case …”) |
Australia |
the indirect tax zone |
|
23 |
Subsection 11-15(3) |
Australia |
the indirect tax zone |
|
24 |
Section 13-1 (note 2) |
Australia |
the indirect tax zone |
|
25 |
Subsection 13-5(3) |
Australia |
the indirect tax zone |
|
26 |
Subparagraph 13-20(2)(b)(i) |
Australia |
the indirect tax zone |
|
27 |
Subsection 15-10(3) |
Australia |
the indirect tax zone |
|
28 |
Section 25-49 (table item 3, column headed “For this case …”) |
Australia |
the indirect tax zone |
|
29 |
Paragraph 27-15(1)(b) |
Australia |
the indirect tax zone |
|
30 |
Section 29-99 (table item 4, column headed “For this case …”) |
Australia |
the indirect tax zone |
|
31 |
Section 37-1 (table) |
Australia (wherever occurring) |
the indirect tax zone |
|
32 |
Subdivision 38-E (heading) |
Australia |
the indirect tax zone |
|
33 |
Subsection 38-185(1) (table) |
Australia (wherever occurring) |
the indirect tax zone |
|
34 |
Subsections 38-185(2), (3), (4) and (6) |
Australia (wherever occurring) |
the indirect tax zone |
|
35 |
Section 38-187 (heading) |
Australia |
the indirect tax zone |
|
36 |
Paragraph 38-187(b) |
Australia |
the indirect tax zone |
|
37 |
Section 38-187 (note) |
Australia (wherever occurring) |
the indirect tax zone |
|
38 |
Paragraph 38-188(b) |
Australia (wherever occurring) |
the indirect tax zone |
|
39 |
Section 38-190 (heading) |
Australia |
the indirect tax zone |
|
40 |
Subsection 38-190(1) (table heading) |
Australia |
the indirect tax zone |
|
41 |
Subsection 38-190(1) (table) |
Australia (wherever occurring) |
the indirect tax zone |
|
42 |
Subsections 38-190(2) to (5) |
Australia (wherever occurring) |
the indirect tax zone |
|
43 |
Subsection 38-355(1) (table) |
Australia (wherever occurring) |
the indirect tax zone |
|
44 |
Subsection 38-355(2) |
Australia (wherever occurring) |
the indirect tax zone |
|
45 |
Paragraph 38-360(b) |
Australia |
the indirect tax zone |
|
46 |
Section 38-540 |
Australia (wherever occurring) |
the indirect tax zone |
|
47 |
Subdivision 38-R (heading) |
Australia |
the indirect tax zone |
|
48 |
Section 38-570 (heading) |
Australia |
the indirect tax zone |
|
49 |
Section 38-570 |
Australia (wherever occurring) |
the indirect tax zone |
|
50 |
Paragraph 42-5(1A)(b) |
Australia |
the indirect tax zone |
|
51 |
Section 42-10 (heading) |
Australia |
the indirect tax zone |
|
52 |
Section 42-10 |
Australia (wherever occurring) |
the indirect tax zone |
|
53 |
Subsection 60-20(3) |
Australia |
the indirect tax zone |
|
54 |
Subsection 72-15(1) |
Australia |
the indirect tax zone |
|
55 |
Subsection 72-50(1) |
Australia |
the indirect tax zone |
|
56 |
Division 83 (heading) |
Australia |
the indirect tax zone |
|
57 |
Paragraph 83-5(1)(b) |
Australia |
the indirect tax zone |
|
58 |
Section 84-1 |
Australia |
the indirect tax zone |
|
59 |
Subsection 84-5(1) |
Australia (wherever occurring) |
the indirect tax zone |
|
60 |
Section 84-15 |
Australia (wherever occurring) |
the indirect tax zone |
|
61 |
Section 85-1 |
Australia |
the indirect tax zone |
|
62 |
Section 85-5 (heading) |
Australia |
the indirect tax zone |
|
63 |
Subsection 85-5(1) |
Australia |
the indirect tax zone |
|
64 |
Section 85-5 |
Australia (wherever occurring) |
the indirect tax zone |
|
65 |
Division 96 (heading) |
Australia |
the indirect tax zone |
|
66 |
Section 96-1 |
Australia (wherever occurring) |
the indirect tax zone |
|
67 |
Section 96-5 (heading) |
Australia |
the indirect tax zone |
|
68 |
Section 96-5 |
Australia (wherever occurring) |
the indirect tax zone |
|
69 |
Section 96-10 (heading) |
Australia |
the indirect tax zone |
|
70 |
Paragraph 96-10(1)(b) |
Australia |
the indirect tax zone |
|
71 |
Section 100-20 (heading) |
Australia |
the indirect tax zone |
|
72 |
Paragraph 108-5(1)(b) |
Australia |
the indirect tax zone |
|
73 |
Subsection 114-5(1) (table items 15 and 16, column headed “Circumstance”) |
Australia |
the indirect tax zone |
|
74 |
Subsection 114-10 |
Australia |
the indirect tax zone |
|
75 |
Paragraph 114-15(1)(a) |
Australia |
the indirect tax zone |
|
76 |
Paragraph 114-20(1)(a) |
Australia |
the indirect tax zone |
|
77 |
Section 117-5 |
Australia (wherever occurring) |
the indirect tax zone |
|
78 |
Subsection 129-50(3) |
Australia |
the indirect tax zone |
|
79 |
Subsection 134-5(1A) |
Australia (wherever occurring) |
the indirect tax zone |
|
80 |
Section 156-15 (heading) |
Australia |
the indirect tax zone |
|
81 |
Section 156-15 |
Australia (wherever occurring) |
the indirect tax zone |
|
82 |
Section 168-5 |
Australia (wherever occurring) |
the indirect tax zone |
|
83 |
Subsection 188-15(3) |
Australia (wherever occurring) |
the indirect tax zone |
|
84 |
Subsection 188-20(3) |
Australia (wherever occurring) |
the indirect tax zone |
|
85 |
Paragraph 188-40(1)(c) |
Australia |
the indirect tax zone |
|
86 |
Section 195-1 (definition of import) |
Australia |
the indirect tax zone |
|
87 |
Section 195-1 (definition of international transport) |
Australia (wherever occurring) |
the indirect tax zone |
|
88 |
Section 195-1 (paragraph (a) of the definition of place of consignment) |
Australia (first occurring) |
a place in the indirect tax zone |
|
89 |
Section 195-1 (paragraph (a) of the definition of place of consignment) |
Australia (second occurring) |
the indirect tax zone |
|
90 |
Section 195-1 (paragraph (aa) of the definition of place of consignment) |
in Australia (first occurring) |
to a place in the indirect tax zone |
|
91 |
Section 195-1 (paragraph (aa) of the definition of place of consignment) |
in Australia (second occurring) |
in the indirect tax zone |
|
92 |
Section 195-1 (paragraph (ab) of the definition of place of consignment) |
Australia (wherever occurring) |
the indirect tax zone |
|
93 |
Section 195-1 (definition of place of export) |
Australia (first occurring) |
a place in the indirect tax zone |
|
94 |
Section 195-1 (definition of place of export) |
Australia (second and third occurring) |
the indirect tax zone |