S 8(1) amended by No 92 of 2000, s 3 and Sch 10A item 4, by inserting Note 3, effective 30 June 2000.
A New Tax System (End of Sales Tax) Act 1999
all or part of a supply or importation in respect of an assessable dealing is made before that Act commences (even if it is also made before this Act commences); and
the time of the dealing is on or after 1 July 2000;
for the purpose of determining the extent (if any) to which sales tax is payable on the dealing, the time of the dealing is taken to be immediately before that Act commences.