A New Tax System (Goods and Services Tax) Act 1999
195-1
Amended by:
Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (assent 14/9/2023)
3-Sch4-Cl109
| Commenced | Action | Note |
| 1/10/2023 | Amend | Amended definition 'decreasing adjustment' |
3-Sch4-Cl110
| Commenced | Action | Note |
| 1/10/2023 | Amend | Amended definition 'increasing adjustment' |
Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (assent 23/6/2023)
3-Sch2-Cl1
| Commenced | Action | Note |
| 1/07/2023 | Amend | Amended definition 'digital currency' |
3-Sch2-Cl2
| Commenced | Action | Note |
| 1/07/2023 | Amend | Amended definition 'digital currency' |
3-Sch2-Cl3
| Commenced | Action | Note |
| 1/07/2023 | Amend | Amended definition 'money' |
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (assent 7/12/2021)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl45
| Commenced | Action | Note |
| 1/01/2022 | Amend | Amended definition 'officer' |
Aged Care Legislation Amendment (New Commissioner Functions) Act 2019 (assent 11/12/2019)
Explanatory Memorandum - SEN
Second Reading Speech - SEN
3-Sch1-Cl72
| Commenced | Action | Note |
| 1/01/2020 | Amend | Amended definition 'retirement village' |
Treasury Laws Amendment (2017 Measures No. 6) Act 2017 (assent 30/10/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl27
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'digital currency' |
3-Sch1-Cl28
| Commenced | Action | Note |
| 1/07/2017 | Amend | Amended definition 'monetary prize' |
3-Sch1-Cl29
| Commenced | Action | Note |
| 1/07/2017 | Amend | Amended definition 'monetary prize' |
Treasury Laws Amendment (GST Low Value Goods) Act 2017 (assent 26/6/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl54
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'Comptroller-General of Customs' |
| 1/07/2017 | Amend | Inserted definition 'business day' |
3-Sch1-Cl55
| Commenced | Action | Note |
| 1/07/2017 | Amend | Amended definition 'connected with the indirect tax zone' |
3-Sch1-Cl57
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'consumer' |
3-Sch1-Cl58
| Commenced | Action | Note |
| 1/07/2017 | Amend | Amended definition 'limited registration entity' |
3-Sch1-Cl59
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'offshore supply of low value goods' |
| 1/07/2017 | Amend | Inserted definition 'redeliverer' |
| 1/07/2017 | Amend | Inserted definition 'supplier-taxed offshore supply of low value goods' |
| 1/07/2017 | Amend | Inserted definition 'supply of low value goods' |
Treasury Laws Amendment (GST Integrity) Act 2017 (assent 26/6/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 27/06/2017 | Amend | Amended definition of 'second-hand goods' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 27/06/2017 | Amend | Inserted definition 'valuable metal threshold' |
| 27/06/2017 | Amend | Inserted definition 'valuable metal' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 27/06/2017 | Amend | Inserted definition 'incidental valuable metal goods' |
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (assent 28/2/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl10
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'adult and community education course' |
3-Sch4-Cl11
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'adult and community education course' |
3-Sch4-Cl12
| Commenced | Action | Note |
| 1/04/2017 | Amend | Repealed definition 'Education Minister' |
3-Sch4-Cl13
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'primary course' |
3-Sch4-Cl14
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'secondary course' |
3-Sch4-Cl15
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'secondary course' |
3-Sch4-Cl16
| Commenced | Action | Note |
| 1/04/2017 | Amend | Inserted definition 'Student Assistance Minister' |
3-Sch4-Cl17
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'tertiary course' |
3-Sch4-Cl18
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'tertiary course' |
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl33
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition of 'Australian consumer' |
3-Sch1-Cl34
| Commenced | Action | Note |
| 1/07/2016 | Amend | Amended definition of 'connected with the indirect tax zone' |
3-Sch1-Cl36
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition of 'Foreign Minister' |
| 1/07/2016 | Amend | Inserted definition of 'electronic communication' |
| 1/07/2016 | Amend | Inserted definition of 'electronic distribution platform' |
| 1/07/2016 | Amend | Inserted definition of 'inbound intangible consumer supply' |
| 1/07/2016 | Amend | Inserted definition of 'limited registration entity' |
3-Sch2-Cl14
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition of 'Australian-based business recipient' |
3-Sch2-Cl15
| Commenced | Action | Note |
| 1/07/2016 | Amend | Amended definition of 'carried on in the indirect tax zone' |
3-Sch2-Cl17
| Commenced | Action | Note |
| 1/07/2016 | Amend | Amended definition of 'price' |
3-Sch2-Cl24
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition of 'taxable dealing' |
| 1/07/2016 | Amend | Inserted definition of 'taxable importation of a luxury car' |
| 1/07/2016 | Amend | Inserted definition of 'wine' |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 (assent 10/09/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl23
| Commenced | Action | Note |
| 5/03/2016 | Amend | Amended definition of 'eligible Australian carbon credit unit' |
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 (assent 13/04/2015)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch5-Cl3
| Commenced | Action | Note |
| 14/04/2015 | Amend | Amended definition of 'Finance Minister' |
Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl25
| Commenced | Action | Note |
| 25/02/2015 | Amend | Omitted definition of 'Australia' |
3-Sch4-Cl26
| Commenced | Action | Note |
| 25/02/2015 | Amend | Omitted definition of 'carried on in Australia' |
3-Sch4-Cl27
| Commenced | Action | Note |
| 25/02/2015 | Amend | Inserted definition of 'carried on in the indirect tax zone' |
3-Sch4-Cl28
| Commenced | Action | Note |
| 25/02/2015 | Amend | Omitted definition of 'connected with Australia' |
3-Sch4-Cl29
| Commenced | Action | Note |
| 25/02/2015 | Amend | Inserted definition of 'connected with the indirect tax zone' |
3-Sch4-Cl30
| Commenced | Action | Note |
| 25/02/2015 | Amend | Inserted definition of indirect tax zone' |
3-Sch4-Cl31
| Commenced | Action | Note |
| 25/02/2015 | Amend | Amended definition of 'import' |
| 25/02/2015 | Amend | Amended definition of 'international transport' |
| 25/02/2015 | Amend | Amended definition of 'place of consignment' |
| 25/02/2015 | Amend | Amended definition of 'place of export' |
Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (assent 17/07/2014)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/07/2014 | Amend | Amended definition of 'eligible Australian carbon credit unit' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 1/07/2014 | Amend | Substituted definition of 'eligible emissions unit' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 1/07/2014 | Amend | Inserted definition of 'eligible international emissions unit' |
Tax Laws Amendment (2014 Measures No. 1) Act 2014 (assent 30/05/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl11
| Commenced | Action | Note |
| 30/05/2014 | Amend | Inserted definition of 'passed on' |
Charities (Consequential Amendments and Transitional Provisions) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/01/2014 | Amend | Amended definition of 'ACNC-registered religious institution' |
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl7
| Commenced | Action | Note |
| 28/06/2013 | Amend | Amended definition of 'estimated annual GST amount' |
Aged Care (Living Longer Living Better) Act 2013 (assent 28/06/2013)
3-Sch4-Cl4
| Commenced | Action | Note |
| 1/08/2013 | Amend | Omitted definition of 'community care' |
3-Sch4-Cl5
| Commenced | Action | Note |
| 1/08/2013 | Amend | Inserted definition of 'home care' |
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (assent 3/12/2012)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl126
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'ACNC-registered charity' |
3-Sch2-Cl127
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definiiton of 'ACNC-registered religeous institution' |
3-Sch2-Cl128
| Commenced | Action | Note |
| 3/12/2012 | Amend | Omitted definition of 'endorsed charitable institution' |
3-Sch2-Cl129
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'endorsed charity' |
3-Sch2-Cl130
| Commenced | Action | Note |
| 3/12/2012 | Amend | Omitted definition of 'endorsed trustee of a charitable fund' |
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl13
| Commenced | Action | Note |
| 27/06/2012 | Amend | Amended definition of 'consideration' |
Indirect Tax Laws Amendment (Assessment) Act 2012 (assent 15/04/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'assessed GST' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'assessed net amount' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'assessment' |
3-Sch3-Cl7
| Commenced | Action | Note |
| 1/07/2012 | Amend | Substitute definition of net amount' |
3-Sch4-Cl10
| Commenced | Action | Note |
| 15/04/2012 | Amend | Substituted definition of 'tax period' |
3-Sch4-Cl11
| Commenced | Action | Note |
| 15/04/2012 | Amend | Amended definition of 'wine tax' |
3-Sch4-Cl12
| Commenced | Action | Note |
| 15/04/2012 | Amend | Inserted definition of Wine Tax Act' |
3-Sch4-Cl13
| Commenced | Action | Note |
| 15/04/2012 | Amend | Amended definition 'of wine tax law' |
3-Sch4-Cl9
| Commenced | Action | Note |
| 15/04/2012 | Amend | Amended definition of 'local entry' |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl5
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'deposit account' |
3-Sch4-Cl10
| Commenced | Action | Note |
| 21/03/2012 | Amend | Inserted definition of 'property subdivision plan' |
3-Sch6-Cl103
| Commenced | Action | Note |
| 22/03/2012 | Amend | Omitted definition of 'cease to be a member of a GST group' |
3-Sch6-Cl104
| Commenced | Action | Note |
| 22/03/2012 | Amend | Omitted definition of 'cease to be a participant of a GST joint venture' |
3-Sch6-Cl184
| Commenced | Action | Note |
| 21/03/2012 | Amend | Omitted definition of 'electronic signature' |
3-Sch6-Cl71
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'non-cash benefit' |
3-Sch6-Cl72
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953' |
3-Sch6-Cl73
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'withholding payment' |
Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl2
| Commenced | Action | Note |
| 25/04/2012 | Insert | Inserted definition 'eligible emissions unit' |
Tax Laws Amendment (2011 Measures No. 3) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 1/07/2011 | Amend | Inserted definition of 'new recreational boat' |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl5
| Commenced | Action | Note |
| 27/06/2011 | Amend | Inserted definition of 'Australian fee or charge' |
3-Sch4-Cl6
| Commenced | Action | Note |
| 27/06/2011 | Amend | Inserted definition of 'Australian tax' |
3-Sch4-Cl7
| Commenced | Action | Note |
| 27/06/2011 | Amend | Omit definition 'Australian tax fee or charge' |
3-Sch5-Cl2
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'member' |
3-Sch5-Cl3
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'member' |
Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (assent 29/06/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 29/06/2010 | Amend | Substituted definition of 'international transport' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 29/06/2010 | Amend | Amended definition of 'place of consignment' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 29/06/2010 | Amend | Amended definition of 'place of export' |
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (assent 28/06/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl36
| Commenced | Action | Note |
| 28/06/2010 | Amend | Inserted definition of 'formation' |
3-Sch1-Cl37
| Commenced | Action | Note |
| 28/06/2010 | Amend | Substituted definition of 'joint venture operator' |
3-Sch1-Cl38
| Commenced | Action | Note |
| 28/06/2010 | Amend | Amended definition of 'member' |
3-Sch1-Cl39
| Commenced | Action | Note |
| 28/06/2010 | Amend | Substituted definition of 'participant' |
3-Sch1-Cl40
| Commenced | Action | Note |
| 28/06/2010 | Amend | Substituted definition of 'representative member' |
3-Sch3-Cl4
| Commenced | Action | Note |
| 28/06/2010 | Amend | Substituted definition of 'tax invoice' |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch6-Cl117
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'luxury car' |
3-Sch6-Cl15
| Commenced | Action | Note |
| 3/06/2010 | Amend | Substituted definition of 'higher education institution' |
Tax Laws Amendment (2010 GST Administration Measures (No. 1)) Act 2010 (assent 24/03/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl21
| Commenced | Action | Note |
| 24/03/2010 | Amend | Amended definition of 'decreasing adjustment' |
3-Sch1-Cl22
| Commenced | Action | Note |
| 24/03/2010 | Amend | Amended definition of 'increasing adjustment' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 24/03/2010 | Amend | Inserted definition of 'third party adjustment note' |
Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (assent 24/03/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 24/03/2010 | Amend | Inserted definition of 'additional consideration' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 24/03/2010 | Amend | Amended definition of 'decreasing adjustment' |
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)
Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl7
| Commenced | Action | Note |
| 14/12/2009 | Amend | Amended definition of 'employee share scheme' |
Tax Laws Amendment (2009 Measures No. 5) Act 2009 (assent 4/12/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl41
| Commenced | Action | Note |
| 4/12/2009 | Amend | Amended definition of 'GST return' |
3-Sch1-Cl42
| Commenced | Action | Note |
| 4/12/2009 | Amend | Amended definition of 'representative' |
3-Sch1-Cl43
| Commenced | Action | Note |
| 4/12/2009 | Amend | Amended definition of 'representative member' |
3-Sch1-Cl44
| Commenced | Action | Note |
| 4/12/2009 | Amend | Amended definition of 'required to be registered' |
3-Sch1-Cl45
| Commenced | Action | Note |
| 4/12/2009 | Amend | Amended definition of 'tax period' |
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (assent 16/11/2009)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/03/2010 | Amend | Omitted definition of 'registered tax agent' |
Tax Laws Amendment (2008 Measures No 5) Act 2008 (assent 9/12/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 9/12/2008 | Amend | Amended definition of 'margin' |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch7-Cl3
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'education course' |
3-Sch7-Cl4
| Commenced | Action | Note |
| 1/07/2006 | Amend | Omitted definition of 'Masters or Doctoral course' |
3-Sch7-Cl5
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'tertiary course' |
3-Sch7-Cl6
| Commenced | Action | Note |
| 1/07/2006 | Amend | Substituted definition of 'tertiary residential college course' |
Tax Laws Amendment (Simplified GST Accounting) Act 2007 (assent 28/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl16
| Commenced | Action | Note |
| 28/06/2007 | Amend | Inserted definition of 'small enterprise entity' |
3-Sch1-Cl17
| Commenced | Action | Note |
| 28/06/2007 | Amend | Inserted definition of 'small enterprise turnover threshold' |
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl53
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'annual turnover' |
3-Sch2-Cl54
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'current annual turnover' |
3-Sch2-Cl55
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'current GST turnover' |
3-Sch2-Cl56
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'GST turnover' |
3-Sch2-Cl57
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'projected annual turnover' |
3-Sch2-Cl58
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'projected GST turnover' |
3-Sch2-Cl59
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'small business entity' |
3-Sch2-Cl60
| Commenced | Action | Note |
| 21/06/2007 | Amend | Substituted definition of 'turnover threshold' |
Tax Laws Amendment (2007 Measures No. 1) Act 2007 (assent 15/04/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl10
| Commenced | Action | Note |
| 12/04/2007 | Amend | Amended definition of 'employee share scheme' |
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 (assent 30/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl2A
| Commenced | Action | Note |
| 1/04/2007 | Amend | Amended definition of 'hospital treatment' |
3-Sch2-Cl3
| Commenced | Action | Note |
| 1/04/2007 | Amend | Substituted definition of 'private health insurance' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl1019
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'general interest charge' |
Fuel Tax (Consequential and Transitional Provisions) Act 2006 (assent 26/06/2006)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch5-Cl137
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'reviewable GST decision' |
Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl13
| Commenced | Action | Note |
| 22/06/2006 | Amend | Omitted definition of 'Commonwealth entity' |
3-Sch7-Cl14
| Commenced | Action | Note |
| 22/06/2006 | Amend | Omitted definition of 'reduced credit land transport' |
3-Sch7-Cl15
| Commenced | Action | Note |
| 22/06/2006 | Amend | Inserted definition of 'untaxable Commonwealth entity' |
Tax Laws Amendment (2006 Measures No. 1) Act 2006 (assent 6/04/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl16
| Commenced | Action | Note |
| 6/04/2006 | Amend | Inserted definition of 'prepaid phone card or facility' |
3-Sch4-Cl17
| Commenced | Action | Note |
| 6/04/2006 | Amend | Inserted definition of 'stated monetary value' |
3-Sch4-Cl19
| Commenced | Action | Note |
| 6/04/2006 | Amend | Amended definition of 'voucher' |
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (assent 29/06/2005)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Further Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch6-Cl22
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'approved valuation' |
3-Sch6-Cl24
| Commenced | Action | Note |
| 29/06/2005 | Amend | Amended definition of 'decreasing adjustment' |
3-Sch6-Cl25
| Commenced | Action | Note |
| 29/06/2005 | Amend | Amended definition of 'increasing adjustment' |
3-Sch6-Cl26
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'ineligible for the margin scheme' |
3-Sch6-Cl26A
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'inherit' |
3-Sch6-Cl27
| Commenced | Action | Note |
| 29/06/2005 | Amend | Amended definition of 'margin' |
3-Sch6-Cl27A
| Commenced | Action | Note |
| 29/06/2005 | Amend | Amended definition of 'margin scheme' |
Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (assent 22/02/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/07/2005 | Amend | Amended definition of 'customs duty' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/07/2005 | Amend | Amended definition of 'GST' |
Tax Laws Amendment (Retirement Villages) Act 2004 (assent 14/12/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 14/12/2004 | Amend | Omitted definition of 'residential care' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 14/12/2004 | Amend | Inserted definition of 'retirement village' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 14/12/2004 | Amend | Inserted definition of 'serviced apartment' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 14/12/2004 | Amend | Inserted definition of 'Aged Care Secretary' |
Tax Laws Amendment (Small Business Measures) 2004 (assent 13/12/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 13/12/2003 | Amend | Inserted definition of 'annual tax period' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 13/12/2003 | Amend | Inserted definition of 'annual tax period election' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 13/12/2003 | Amend | Amended definition of 'tax period' |
3-Sch2-Cl19
| Commenced | Action | Note |
| 13/12/2003 | Amend | Inserted definition of 'annual apportionment election' |
3-Sch2-Cl20
| Commenced | Action | Note |
| 13/12/2003 | Amend | Inserted definition of 'annual apportionment turnover threshold' |
3-Sch2-Cl21
| Commenced | Action | Note |
| 13/12/2003 | Amend | Amended definition of 'increasing adjustment' |
Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl10
| Commenced | Action | Note |
| 30/06/2004 | Amend | Inserted definition of 'TSA contributing member' |
3-Sch6-Cl2
| Commenced | Action | Note |
| 30/06/2004 | Amend | Inserted definition of 'consolidated group' |
3-Sch6-Cl3
| Commenced | Action | Note |
| 30/06/2004 | Amend | Inserted definition of 'contribution amount' |
3-Sch6-Cl4
| Commenced | Action | Note |
| 30/06/2004 | Amend | Inserted definition of 'group liability' |
3-Sch6-Cl5
| Commenced | Action | Note |
| 30/06/2004 | Amend | Inserted definition of 'head company' |
3-Sch6-Cl6
| Commenced | Action | Note |
| 30/06/2004 | Amend | Inserted definition of 'MEC group' |
3-Sch6-Cl7
| Commenced | Action | Note |
| 30/06/2004 | Amend | Amended definition of 'member' |
3-Sch6-Cl9
| Commenced | Action | Note |
| 30/06/2004 | Amend | Inserted definition of 'tax-related liability' |
Tax Laws Amendment (2004 Measures No. 1) Act 2004 (assent 29/06/2004)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
3-Sch10-Cl16
| Commenced | Action | Note |
| 1/07/2005 | Amend | Inserted definition of 'endosed charitable institution' |
3-Sch10-Cl17
| Commenced | Action | Note |
| 1/07/2005 | Amend | Inserted definition of 'endorsed trustee of a charitable fund' |
Taxation Laws Amendment Act (No. 3) 2003 (assent 14/10/2003)
Revised Explanatory Memorandum - SEN
Second Reading Speech - SEN
Sch6-Cl2
| Commenced | Action | Note |
| 1/07/2002 | Amend | Amended definition of 'in existence' |
Taxation Laws Amendment Act (No. 6) 2003 (assent 30/06/2003)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch11-Cl20
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'average input tax credit fraction' |
3-Sch11-Cl21
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'compulsory third party scheme' |
3-Sch11-Cl22
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'consideration' |
3-Sch11-Cl23
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'contributing operator' |
3-Sch11-Cl24
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'contributing operator s payment' |
3-Sch11-Cl25
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'CTP ancillary payment or supply' |
3-Sch11-Cl26
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'CTP compensation or ancillary payment or supply' |
3-Sch11-Cl27
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'CTP compensation payment or supply' |
3-Sch11-Cl28
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'CTP dual premium or election payment or supply' |
3-Sch11-Cl29
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'CTP hybrid payment or supply' |
3-Sch11-Cl30
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'CTP premium' |
3-Sch11-Cl31
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'hybrid settlement sharing arrangement' |
3-Sch11-Cl32
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'decreasing adjustment' |
3-Sch11-Cl33
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'increasing adjustment' |
3-Sch11-Cl34
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'insurance policy settlement sharing arrangement' |
3-Sch11-Cl35
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'managing operator's payment or supply |
3-Sch11-Cl36
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'managing operator's payment or supply' |
3-Sch11-Cl37
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'nominal defendant settlement sharing arrangement' |
3-Sch11-Cl38
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'operator' |
3-Sch11-Cl39
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'premium selection test is satisfied' |
3-Sch11-Cl40
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'taxable supply' |
3-Sch11-Cl41
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'value' |
Taxation Laws Amendment Act (No. 3) 2002 (assent 10/11/2002)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum and Correction to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl14
| Commenced | Action | Note |
| 10/11/2002 | Amend | Inserted definition of 'tax loss' |
Taxation Laws Amendment Act (No. 6) 2001 (assent 1/10/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5
| Commenced | Action | Note |
| 01/10/2001 | Amend | Inserted definition of 'HIH company' |
| 01/10/2001 | Amend | Inserted definition of 'HIH rescue entity' |
Taxation Laws Amendment Act (No. 5) 2001 (assent 1/10/2001)
3-Sch1
| Commenced | Action | Note |
| 01/10/2001 | Amend | Inserted definition ' religious practitioner' |
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2
| Commenced | Action | Note |
| 30/06/2001 | Amend | Amended definition of 'minerals' |
| 30/06/2001 | Substitute | Substituted definition of 'car depreciation limit' |
Taxation Laws Amendment Act (No. 3) 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 30/06/2001 | Amend | Amended definition of 'net amount' |
| 30/06/2001 | Amend | Inserted definition of 'GST instalment payer' |
| 30/06/2001 | Amend | Inserted definition of 'GST instalment quarter' |
| 30/06/2001 | Amend | Inserted definition of 'GST instalment shortfall' |
| 30/06/2001 | Amend | Inserted definition of 'GST instalment' |
| 30/06/2001 | Amend | Inserted definition of 'annual GST liability' |
| 30/06/2001 | Amend | Inserted definition of 'appropriate percentage' |
| 30/06/2001 | Amend | Inserted definition of 'assessable income' |
| 30/06/2001 | Amend | Inserted definition of 'assessable professional income' |
| 30/06/2001 | Amend | Inserted definition of 'average income' |
| 30/06/2001 | Amend | Inserted definition of 'base year' |
| 30/06/2001 | Amend | Inserted definition of 'current GST lodgment record' |
| 30/06/2001 | Amend | Inserted definition of 'derived' |
| 30/06/2001 | Amend | Inserted definition of 'early net amount' |
| 30/06/2001 | Amend | Inserted definition of 'estimated annual GST amount' |
| 30/06/2001 | Amend | Inserted definition of 'general interest charge' |
| 30/06/2001 | Amend | Inserted definition of 'instalment tax period' |
| 30/06/2001 | Amend | Inserted definition of 'instalment turnover threshold' |
| 30/06/2001 | Amend | Inserted definition of 'net refund position' |
| 30/06/2001 | Amend | Inserted definition of 'notified instalment amount' |
| 30/06/2001 | Amend | Inserted definition of 'primary production business' |
| 30/06/2001 | Amend | Inserted definition of 'quarterly tax period' |
| 30/06/2001 | Amend | Inserted definition of 'special professional' |
| 30/06/2001 | Amend | Inserted definition of 'varied instalment amount' |
Corporations (Repeals Consequentials and Transitionals) Act 2001 (assent 28/06/2001)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3
| Commenced | Action | Note |
| 15/07/2001 | Amend | Amended definition of ' futures exchange' |
| 15/07/2001 | Amend | Amended definition of 'officer' |
| 15/07/2001 | Amend | Amended definition of 'representative' |
Taxation Laws Amendment Act (No. 8) 2000 (assent 21/12/2000)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 21/12/2000 | Amend | Amended definition of 'Child Care Minister' |
| 21/12/2000 | Amend | Amended definition of 'first aid or life saving course' |
| 21/12/2000 | Amend | Omitted definition of 'family' |
| 21/12/2000 | Amend | Substituted definition of 'new residential premises' |
3-Sch2
| Commenced | Action | Note |
| 21/12/2000 | Amend | Amended definition of 'value' |
3-Sch3
| Commenced | Action | Note |
| 21/12/2000 | Amend | Amended definition of 'adjustment event |
| 21/12/2000 | Amend | Inserted definition of 'FBT year' |
| 21/12/2000 | Amend | Inserted definition of 'expense payment benefit' |
| 21/12/2000 | Amend | Inserted definition of 'valid meal entertainment register' |
| 21/12/2000 | Amend | Omitted definition of 'GST-creditable benefit' |
| 21/12/2000 | Amend | Omitted definition of 'non-deductivle expense' |
3-Sch4
| Commenced | Action | Note |
| 21/12/2000 | Amend | Inserted definition of 'creditable at lessthan 1/11 of the consideration' |
| 21/12/2000 | Amend | Inserted definition of 'taxable at less than 1/11 of the price' |
3-Sch6
| Commenced | Action | Note |
| 21/12/2000 | Amend | Amended definition of 'commercial residential premises' |
| 21/12/2000 | Amend | Amended definition of 'incapacitated entity' |
| 21/12/2000 | Amend | Amended definition of 'increasing adjustment' |
| 21/12/2000 | Amend | Amended definition of 'representative' |
| 21/12/2000 | Amend | Inserted definition of '100% subsidiary' |
| 21/12/2000 | Amend | Inserted definition of 'employee share scheme' |
| 21/12/2000 | Amend | Inserted definition of 'family member' |
| 21/12/2000 | Amend | Omitted definition of 'returnable container' |
3-Sch7
| Commenced | Action | Note |
| 01/07/2000 | Amend | Amended definition of 'recognised professional' |
| 01/07/2000 | Amend | Omitted definition of 'operations cease' |
| 01/07/2000 | Amend | Substituted definition of 'registered' |
Indirect Tax Legislation Amendment Act 2000 (assent 30/06/2000)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Further Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 01/07/2000 | Amend | Inserted definition of 'GST religious group' |
| 01/07/2000 | Amend | Inserted definition of 'fund-raising event' |
| 01/07/2000 | Amend | Inserted definition of 'government school' |
| 01/07/2000 | Amend | Inserted definition of 'principle member' |
| 01/07/2000 | Amend | Substitute defintion of 'satisfies the membership requirements' |
| 01/07/2000 | Amend | Substitute meaning of 'member' |
3-Sch11
| Commenced | Action | Note |
| 01/07/2000 | Amend | Amended definition of 'increasing adjustment' |
| 01/07/2000 | Amend | Inserted definition 'complying superannuation fund' |
3-Sch2
| Commenced | Action | Note |
| 01/07/2000 | Amend | Amended definition of 'relevant traveller' |
| 01/07/2000 | Amend | Substituted definition of 'medical service' |
3-Sch5
| Commenced | Action | Note |
| 01/07/2000 | Amend | Amended definition of 'reduced credit acquisition' |
| 01/07/2000 | Amend | Inserted definition of 'GST-credible benefit' |
| 01/07/2000 | Amend | Inserted definition of 'exceed the financial aquisitions threshold' |
| 01/07/2000 | Amend | Inserted definition of 'financial aquisition' |
| 01/07/2000 | Amend | Inserted definition of 'fringe benefits tax' |
| 01/07/2000 | Amend | Omitted definition 'annual turnover of financial supplies' |
3-Sch7
| Commenced | Action | Note |
| 01/07/2000 | Amend | Amended definition of 'company' |
| 01/07/2000 | Amend | Amended definition of 'joint venture operator' |
| 01/07/2000 | Amend | Amended definition of 'participant' |
| 01/07/2000 | Amend | Inserted definition of 'minerals' |
| 01/07/2000 | Amend | Inserted definition of 'non-entity joint venture' |
3-Sch9
| Commenced | Action | Note |
| 01/07/2000 | Amend | Amended definition 'GST return' |
| 01/07/2000 | Amend | Substituted definition 'approved form' |
| 01/07/2000 | Amend | Substituted definition 'electronic signature' |
A New Tax System (Fringe Benefits) Act 2000 (assent 30/05/2000)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2
| Commenced | Action | Note |
| 30/05/2000 | Amend | Inserted definition of 'fringe benefit' |
| 30/05/2000 | Amend | Inserted definition of 'recipients contribution' |
| 30/05/2000 | Amend | Inserted definition of 'recipients payment' |
A New Tax System (Tax Administration) Act 1999 (assent 22/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch15
| Commenced | Action | Note |
| 08/07/1999 | Amend | Omitted Definition of 'financial institution account' |
A New Tax System (Pay As You Go) Act 1999 (assent 22/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1
| Commenced | Action | Note |
| 22/12/1999 | Amend | Inserted definition of 'non-cash benefit' |
| 22/12/1999 | Amend | Inserted definition of 'withholding payment' |
| 22/12/1999 | Amend | Omitted definition of 'PAYE earner' |
A New Tax System (Indirect Tax and Consequential Amendments) Act (No.2)1999 (assent 22/12/1999)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Further Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - SEN
3-Sch1
| Commenced | Action | Note |
| 01/07/2000 | Amend | Amended definition of 'GST exclusive value' |
| 01/07/2000 | Amend | Amended definition of 'connected with Australia' |
| 01/07/2000 | Amend | Amended definition of 'credible acquisition' |
| 01/07/2000 | Amend | Amended definition of 'dealer in precious metal' |
| 01/07/2000 | Amend | Amended definition of 'decreasing adjustment' |
| 01/07/2000 | Amend | Amended definition of 'financial supply' |
| 01/07/2000 | Amend | Amended definition of 'increasing adjustment' |
| 01/07/2000 | Amend | Amended definition of 'joint venture operator' |
| 01/07/2000 | Amend | Amended definition of 'pre-school course' |
| 01/07/2000 | Amend | Amended definition of 'precious metal' |
| 01/07/2000 | Amend | Amended definition of 'registration turnover threshold' |
| 01/07/2000 | Amend | Amended definition of 'satisfies the membership requirements' |
| 01/07/2000 | Amend | Amended definition of 'second-hand goods' |
| 01/07/2000 | Amend | Amended definition of 'taxable supply' |
| 01/07/2000 | Amend | Amended definition of 'value' |
| 01/07/2000 | Amend | Inserted definition of 'Non-profit sub-entity' |
| 01/07/2000 | Amend | Inserted definition of 'cease to be a member of a GST group' |
| 01/07/2000 | Amend | Inserted definition of 'cease to be a participant of a GST joint venture' |
| 01/07/2000 | Amend | Inserted definition of 'government entity' |
| 01/07/2000 | Amend | Inserted definition of 'government related entity' |
| 01/07/2000 | Amend | Inserted definition of 'insurance broker' |
| 01/07/2000 | Amend | Inserted definition of 'net GST' |
| 01/07/2000 | Amend | Inserted definition of 'overdue' |
| 01/07/2000 | Amend | Inserted definition of 'settlement amount' |
| 01/07/2000 | Amend | Inserted definition of 'statutory compensation scheme' |
| 01/07/2000 | Amend | Inserted definition of 'telecommunication supply' |
| 01/07/2000 | Amend | Inserted definition of 'total Subdivision 66-B GST amount' |
| 01/07/2000 | Amend | Inserted definition of 'total Subdivision 66-B credit amount' |
| 01/07/2000 | Amend | Inserted definition of 'voucher' |
| 01/07/2000 | Amend | Omitted definition of 'live stock' |
| 01/07/2000 | Amend | Substituted definition of 'GST exclusive market value' |
| 01/07/2000 | Amend | Substituted definition of 'GST inclusive market value' |
| 01/07/2000 | Amend | Substituted definition of 'insurance policy' |
| 01/07/2000 | Amend | Substituted definition of 'member' |
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (assent 22/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1
| Commenced | Action | Note |
| 01/07/2000 | Amend | 'Inserted definition of 'Australian tax fee or charge'' |
| 01/07/2000 | Amend | Amended definition of 'cash accounting turnover' |
| 01/07/2000 | Amend | Amended definition of 'essential prerequisite' |
| 01/07/2000 | Amend | Amended definition of ' tax period' |
| 01/07/2000 | Amend | Amended definition of 'excisable goods' |
| 01/07/2000 | Amend | Amended definition of 'first aid or life saving course' |
| 01/07/2000 | Amend | Amended definition of 'import' |
| 01/07/2000 | Amend | Amended definition of 'taxable importation' |
| 01/07/2000 | Amend | Amended definition of 'value' |
| 01/07/2000 | Amend | Amended definition of on 'potential residential land' |
| 01/07/2000 | Amend | Inserted definition of 'freight container' |
| 01/07/2000 | Amend | Inserted definition of 'international transport' |
| 01/07/2000 | Amend | Inserted definition of 'Australian Business Register' |
| 01/07/2000 | Amend | Inserted definition of 'Australian Business Registrar' |
| 01/07/2000 | Amend | Inserted definition of 'place of consignment' |
| 01/07/2000 | Amend | Inserted definition of 'place of export' |
| 01/07/2000 | Amend | Inserted definition of 'retailer' |
| 01/07/2000 | Amend | Inserted definition of 'simplified accounting method' |
| 01/07/2000 | Amend | Inserted definition of 'substantial renovations' |
| 01/07/2000 | Amend | Inserted definition of 'transportation document details' |
| 01/07/2000 | Amend | Inserted definition of 'wine tax' |
| 01/07/2000 | Amend | Inserted information on 'local entry' |
| 01/07/2000 | Amend | Inserted information on 'luxury car tax' |
| 01/07/2000 | Amend | Omitted definition of 'Australian tax' |
| 01/07/2000 | Amend | Omitted definition of 'importation of goods into Australia' |
| 01/07/2000 | Amend | Omitted definition of 'partly creditable land transport' |
| 01/07/2000 | Amend | Substituted definition of 'approved form' |
| 01/07/2000 | Amend | Substituted definition of 'customs duty' |
| 01/07/2000 | Amend | Substituted definition of 'new residential premises' |
| 01/07/2000 | Amend | Substituted definition of 'residential premises' |
| 01/07/2000 | Amend | Substituted definition of 'special education course' |
3-sch7
| Commenced | Action | Note |
| 01/07/2000 | Amend | Amended definition of 'increasing adjustment' |
| 01/07/2000 | Amend | Inserted definition of 'tradex order' |
| 01/07/2000 | Amend | Inserted definition of 'tradex scheme goods' |