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

S 17-99 amended by No 21 of 2010, s 3 and Sch 1 item 1, by inserting table item 15A, applicable in relation to payments made on or after 1 July 2010.

S 17-99 amended by No 20 of 2010, s 3 and Sch 1 item 2, by inserting table item 9C, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:

(a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or

(b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or

(c) amendments of:

(i) GST returns referred to in paragraph (a); or

(ii) assessments referred to in paragraph (b).

S 17-99 amended by No 118 of 2009, s 3 and Sch 1 item 12, by substituting " Division 58 " for " Divisions 58 and 147 " in table item 10, effective 4 December 2009.

S 17-99 amended by No 118 of 2009, s 3 and Sch 1 item 5, by substituting " Divisions 58 and 147 " for " Division 147 " in table item 10, effective 1 July 2000.

S 17-99 amended by No 112 of 2007, s 3 and Sch 1 item 1, by inserting " and small enterprise entities " after " retailers " in table item 12A, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

S 17-99 amended by No 78 of 2005, s 3 and Sch 6 item 1, by inserting table item 11A, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

S 17-99 amended by No 134 of 2004, s 3 and Sch 2 item 3, by inserting table item 1A, applicable in relation to net amounts for tax periods starting, or that started, on or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or

(b) for other entities - 1 November 2004.

S 17-99 amended by No 67 of 2003, s 3 and Sch 11 items 6 and 7, by inserting table items 4AA and 12AA, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 17-99 amended by No 73 of 2001, s 3 and Sch 1 item 23, by inserting table item 9B, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

S 17-99 amended by No 156 of 2000, s 3 and Sch 4 item 1, by substituting " etc. without full input tax credits " for " , imported or applied to make financial supplies " in table item 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 17-99 amended by No 156 of 2000, s 3 and Sch 3 item 3, by inserting table item 9AA, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

S 17-99 amended by No 92 of 2000, s 3, Sch 1 item 1C and Sch 11 item 4D, by inserting table items 4A and 8A, effective 1 July 2000.

S 17-99 amended by No 177 of 1999, s 3 and Sch 1 items 9 to 12, by inserting table items 5A, 9A, 12B and 17, effective 1 July 2000.

S 17-99 amended by No 176 of 1999, s 3 and Sch 7 item 9, by inserting table item 16, effective 1 July 2000.

S 17-99 amended by No 176 of 1999, s 3 and Sch 1 item 26, by inserting table item 12A, effective 1 July 2000.