A New Tax System (Managing the GST Rate and Base) Act 1999

Part 1 - Preliminary  

SECTION 1   1   Short title  


This Act may be cited as the A New Tax System (Managing the GST Rate and Base) Act 1999.

SECTION 2   Commencement  

(1)  
This Act commences at the later of:


(a) the start of the day on which this Act receives the Royal Assent; and


(b) the start of the day after the last day on which any of the following receive the Royal Assent:


(i) the GST Act; and

(ii) (Repealed by No 10 of 2005)

(iii) the A New Tax System (Goods and Services Tax Administration) Act 1999.

(2)  
To avoid doubt, this Act does not commence unless all of the Acts mentioned in subsection (1) have received the Royal Assent

SECTION 3   3   Outline of Act  


This Act deals with circumstances in which the rate of the GST and the GST base can be altered.

SECTION 4   4   Definitions  


In this Act, unless the contrary intention appears:

estimated population
(Repealed by No 12 of 2009)

general interest charge
(Repealed by No 12 of 2009)

GST
has the same meaning as in the GST Act.

GST Act
means the A New Tax System (Goods and Services Tax) Act 1999.

GST Imposition Acts
mean:


(a) the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999;


(b) the A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999;


(c) the A New Tax System (Goods and Services Tax Imposition - General) Act 1999;


(d) the A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005;


(e) the A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Act 2005;


(f) the A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Act 2005.

GST law
(Repealed by No 12 of 2009)

GST revenue
(Repealed by No 12 of 2009)

GST year
(Repealed by No 12 of 2009)

guaranteed minimum amount
(Repealed by No 12 of 2009)

Health Minister
(Repealed by No 12 of 2009)

hospital grant
(Repealed by No 12 of 2009)

index factor
(Repealed by No 12 of 2009)

index number
(Repealed by No 12 of 2009)

luxury car tax law
(Repealed by No 12 of 2009)

relativities factor
(Repealed by No 12 of 2009)

State
includes the Australian Capital Territory and the Northern Territory.

Torres Strait Treaty
(Repealed by No 12 of 2009)

transitional GST year
(Repealed by No 12 of 2009)

wine equalisation tax law
(Repealed by No 12 of 2009)

SECTION 5   5   GST revenue  
(Repealed by No 12 of 2009)

SECTION 6   6   Hospital grants  
(Repealed by No 12 of 2009)

SECTION 7   7   Determination of population of a State  
(Repealed by No 12 of 2009)

SECTION 8   8   Index factor  
(Repealed by No 12 of 2009)

SECTION 9   9   Relativities factor  
(Repealed by No 12 of 2009)

Part 2 - Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations  

SECTION 10   10   Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations  
(Repealed by No 12 of 2009)

Part 3 - Changing the rate and base of GST  

SECTION 11   Changing the rate and base of GST  

(1)  
The rate of the GST, and the GST base, are not to be changed unless each State agrees to the change. Such changes to the GST base should be consistent with:


(a) maintaining the integrity of the GST base; and


(b) administrative simplicity; and


(c) minimising compliance costs for taxpayers.

(2)  
In particular, but without limiting subsection (1), a Minister may only make a determination under the GST Act, or the A New Tax System (Goods and Services Tax Transition) Act 1999, that affects the GST base if the determination is made in accordance with a procedure to which all of theStates have agreed.

(3)  
This section does not apply to the changes to the GST base that are contained in legislation introduced, or regulations or other instruments made, before 1 July 2001 if the changes are:


(a) of an administrative nature; and


(b) necessary to facilitate minor adjustments to the GST; and


(c) made having regard to the need to protect the revenue of the States.

(4)  
Also, this section does not apply to later changes to the GST base if the changes are of an administrative nature and are approved by a majority of the Commonwealth and the States.

SECTION 12   Definitions  

(1)  
In this Part:

rate of the GST
is the rate of tax specified in the GST Imposition Acts.

(2)  
A change is of an administrative nature only if the change is necessary to:


(a) maintain the integrity of the GST base; or


(b) prevent tax avoidance.

Part 4 - Grants to the States  

Division 1 - GST revenue grants  

SECTION 13   13   GST revenue grants  
(Repealed by No 12 of 2009)

Division 2 - Other grants  

SECTION 14   14   Franchise fees windfall tax reimbursement payments  
(Repealed by No 12 of 2009)

SECTION 15   15   Competition Agreement payments  
(Repealed by No 12 of 2009)

SECTION 16   16   Revenue replacement payments - 2000-01  
(Repealed by No 12 of 2009)

Division 3 - Payment of grants  

SECTION 17   17   Overpayment or underpayment of grant  
(Repealed by No 12 of 2009)

SECTION 18   18   Advance payments for GST year  
(Repealed by No 12 of 2009)

SECTION 19   19   Treasurer may fix amounts, and times of payments, of financial assistance  
(Repealed by No 12 of 2009)

Part 5 - Miscellaneous  

SECTION 20   20   Appropriation  
(Repealed by No 12 of 2009)

SECTION 21   21   Delegation by Treasurer  
(Repealed by No 12 of 2009)

SECTION 22   22   Determinations  
(Repealed by No 12 of 2009)

SECTION 23   23   Regulations  
(Repealed by No 12 of 2009)

Schedule 1 - Transitional arrangements  

Note: See section 13

Schedule 2 - Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations  

Note: See section 10.