Legal database - View: A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (Repealed) (177 of 1999)

A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (Repealed) (177 of 1999)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
1 After subsection 9-15(2)
2 Paragraph 9-15(3)(c)
3 At the end of section 9-20
4 Subsections 9-30(1) and (2)
5 Section 9-39 (after table item 8)
6 Section 9-39 (at the end of the table)
7 At the end of section 11-30
8 At the end of section 15-25
9 Section 17-99 (after table item 5)
10 Section 17-99 (after table item 9)
11 Section 17-99 (after table item 12A)
12 Section 17-99 (at the end of the table)
13 Paragraph 19-40(c)
14 Paragraphs 19-45(b) and (c)
15 Paragraph 19-70(c)
16 Paragraphs 19-75(b) and (c)
17 At the end of Division 19
18 Paragraph 21-5(1)(c)
19 Subsection 21-5(1)
20 Paragraph 21-10(b)
21 Paragraph 21-15(1)(b)
22 Paragraph 21-15(1)(b)
23 Paragraph 21-15(1)(c)
24 Subsection 21-15(1)
25 Paragraph 21-20(b)
26 Section 21-99 (before table item 1)
27 Section 23-99 (before table item 1)
28 Section 25-49 (before table item 1)
29 Section 25-49 (after table item 1)
30 Section 25-99 (before table item 1)
31 Section 25-99 (after table item 1)
32 Section 29-39 (table item 1)
33 Section 29-39 (after table item 11)
34 Paragraph 29-75(1)(a)
35 Paragraph 29-75(2)(b)
36 At the end of subsection 29-75(2)
37 Section 29-99 (table item 1)
38 Section 37-1 (table item 1)
39 Section 37-1 (after table item 3)
40 Section 37-1 (after table item 12)
41 Section 37-1 (after table item 20)
42 Section 37-1 (after table item 29A)
43 Section 37-1 (after table item 35)
44 Section 37-1 (at the end of the table)
45 Paragraph 38-7(2)(a)
46 At the end of section 38-190
47 Subparagraph 38-250(2)(b)(ii)
48 Section 38-385
49 Subsection 38-475(1)
50 Section 38-480
51 At the end of Division 38
52 Section 40-1
53 Subsections 40-5(2), (3) and (4)
54 Subsection 42-5(1)
55 After subsection 42-5(1A)
56 Section 42-15
57 At the end of section 48-10
58 At the end of Division 48
59 Section 51-1
60 Paragraph 51-5(1)(d)
61 Paragraph 51-5(1)(e)
62 Subsections 51-30(1) and (2)
63 Paragraphs 51-30(1)(b) and (2)(b)
64 Subsection 51-35(1)
65 Paragraph 51-35(1)(b)
66 Subsection 51-40(1)
67 Paragraph 51-40(1)(a)
68 Paragraph 51-40(1)(b)
69 Paragraph 51-45(2)(a)
70 Paragraphs 51-45(2)(b) and (c)
71 Paragraph 51-70(1)(c)
72 Subsection 51-70(2)
73 At the end of Division 51
74 After Division 60
75 At the end of section 66-1
76 After section 66-1
77 Subsection 66-5(1)
78 Paragraph 66-5(2)(d)
79 Subsection 66-10(1)
80 After subsection 66-10(1)
81 Paragraph 66-15(1)(b)
82 Subsection 66-15(3)
83 After section 66-15
84 At the end of Division 66
85 At the end of section 70-20
86 At the end of section 72-5
87 At the end of section 72-40
88 After subsection 75-10(3)
89 Section 78-1
90 Subdivisions 78-A and 78-B
91 At the end of Subdivision 78-C
92 Subsection 78-80(1)
93 Paragraph 78-85(1)(a)
94 Paragraphs 78-90(1)(a) and (b)
96 After Division 84
97 Paragraph 96-5(1)(c)
98 After Division 99
99 Subparagraph 117-5(1)(b)(i)
100 At the end of Subdivision 129-A
101 Subparagraph 129-20(1)(b)(ii)
102 Subsection 129-25(1)
103 At the end of section 129-40
104 Section 129-80 (heading)
105 After Division 129
106 After Division 135
107 Before Division 138
108 At the end of Part 4-5
109 Division 153 (heading)
110 At the end of section 153-1
111 At the end of Division 153
112 Subsection 156-5(1)
113 Subsection 156-5(2)
114 Subsection 156-10(1)
115 Subsection 156-10(2)
116 After section 177-10
117 At the end of section 184-1
118 At the end of Division 184
119 Section 195-1
120 Section 195-1
121 Section 195-1 (definition of connected with Australia )
122 Section 195-1 (note at the end of the definition of consideration )
123 Section 195-1 (note at the end of the definition of consideration )
124 Section 195-1 (definition of creditable acquisition )
125 Section 195-1 (note at the end of the definition of creditable acquisition )
126 Section 195-1 (definition of dealer in precious metal )
127 Section 195-1 (after table item 4 of the definition of decreasing adjustment )
128 Section 195-1 (at the end of the table in the definition of decreasing adjustment )
129 Section 195-1 (definition of financial supply )
130 Section 195-1
131 Section 195-1
132 Section 195-1 (definition of GST exclusive market value )
133 Section 195-1 (paragraph (a) of the definition of GST exclusive value )
134 Section 195-1 (definition of GST inclusive market value )
135 Section 195-1 (after table item 4 of the definition of increasing adjustment )
136 Section 195-1 (after table item 5 of the definition of increasing adjustment )
137 Section 195-1 (definition of insurance policy )
138 Section 195-1
139 Section 195-1 (definition of joint venture operator )
140 Section 195-1 (definition of live stock )
141 Section 195-1 (definition of member )
142 Section 195-1
143 Section 195-1
144 Section 195-1
145 Section 195-1 (definition of precious metal )
146 Section 195-1 (paragraph (d) of the definition of precious metal )
147 Section 195-1 (paragraph (a) of the definition of pre-school course )
148 Section 195-1 (definition of registration turnover threshold )
149 Section 195-1 (at the end of the definition of satisfies the membership requirements )
150 Section 195-1 (paragraph (c) of the definition of second-hand goods )
151 Section 195-1
152 Section 195-1
153 Section 195-1 (definition of taxable supply )
154 Section 195-1 (note at the end of the definition of taxable supply )
155 Section 195-1 (note at the end of the definition of taxable supply)
156 Section 195-1
157 Section 195-1
158 Section 195-1
159 Section 195-1 (paragraph (b) of the definition of value )
160 Section 195-1 (paragraph (b) of the definition of value )
161 Section 195-1 (paragraph (c) of the definition of value )
162 Section 195-1
Part 2 Amendment of the A New Tax System (Luxury Car Tax) Act 1999
163 Paragraph 7-10(3)(c)
164 Paragraph 15-40(1)(c)
165 Subparagraph 15-40(2)(b)(ii)
166 Paragraph 15-45(1)(b)
167 Subparagraph 15-45(2)(a)(ii)
168 Section 27-1 (definition of car )
169 Section 27-1
Part 3 Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999
170 Subsection 7-15(1)
171 At the end of Part 5
172 Section 33-1 (at the end of the definition of application to own use )
Schedule 2 Indirect tax transition
A New Tax System (Goods and Services Tax Transition) Act 1999
1 Paragraph 11(1A)(a)
2 Before subsection 11(2)
3 Subsection 11(4)
4 After subsection 12(1)
5 At the end of section 12
6 Subsection 14(2)
7 At the end of section 14
8 Section 15
9 At the end of subsection 16(1)
10 At the end of paragraph 16(2)(b)
11 At the end of subsection 16(2)
12 At the end of subsection 16(3)
13 After subsection 16(3)
14 Subsection 16(4)
15 Subsection 16(4A)
16 After section 16
17 Subsection 18(1)
18 At the end of section 20
19 Subsections 22(1) and (2)
20 Subsections 22(3) and (4)
21 Section 23
22 After section 23
23 At the end of Part 5
Schedule 3 Commonwealth-State financial arrangements
A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
1 Section 4
2 Section 4
3 Section 4
4 After paragraph 5(3)(a)
5 At the end of subsection 5(4)
6 After subsection 5(4)
Schedule 4 ABNs
A New Tax System (Australian Business Number) Act 1999
1 Section 5 (heading)
2 Section 5
3 Subsection 8(1)
4 Section 39
5 Section 41 (definition of carried on in Australia )
6 Section 41
7 At the end of section 38
8 Section 41
9 Section 41
Schedule 5 Income tax deductions for GST-related expenditure
Income Tax Assessment Act 1997
1 Section 12-5 (after table item headed 'grape vines')
2 Section 12-5 (table item headed 'software')
3 Section 20-30 (after table item 1.7)
4 After section 25-75
5 Before section 42-170
6 At the end of Subdivision 46-B
7 At the end of paragraph 46-85(d)
8 At the end of Division 960
9 Subsection 995-1(1)
10 Subsection 995-1(1)
11 Subsection 995-1(1)
12 Subsection 995-1(1)
Schedule 6 Diesel Fuel Rebate Scheme
Customs Act 1901
1 Paragraph 164(1)(ac)
2 After subsection 164(4B)
3 Paragraphs 164(5AC)(a) and (b)
4 Subsection 164(7) (definition of marine use )
5 Subsection 164(7) (definition of marine transport )
Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999
6 Item 5 of Schedule 1
7 Item 5 of Schedule 2
Excise Act 1901
8 Paragraph 78A(1)(ac)
9 After subsection 78A(4B)
10 Paragraphs 78A(5AC)(a) and (b)
11 Subsection 78A(7)
Schedule 7 Amendments relating to diplomatic, consular and related privileges and immunities
Consular Privileges and Immunities Act 1972
1 Subsection 3(1)
2 Subsection 3(1)
3 Subsection 3(1)
4 Subsection 3(1)
5 Subsection 3(1)
6 Subsection 3(1)
7 Subsection 3(1)
8 After subsection 6(1)
9 After section 10
Diplomatic Privileges and Immunities Act 1967
10 Subsection 4(1)
11 Subsection 4(1)
12 Subsection 4(1)
13 Subsection 4(1)
14 Subsection 3(1)
15 Subsection 4(1)
16 Subsection 4(1)
17 After subsection 8(1)
18 After section 10A
International Organisations (Privileges and Immunities) Act 1963
19 Subsection 3(1)
20 Subsection 3(1)
21 Subsection 3(1)
22 Subsection 3(1)
23 Subsection 3(1)
24 Subsection 3(1)
25 Subsection 3(1)
26 Subsection 3(1)
27 After section 11A
28 After section 12A
Overseas Missions (Privileges and Immunities) Act 1995
29 Section 3
30 Section 3
31 Section 3
32 Section 3
33 Section 3
34 Section 3
35 Section 3
36 At the end of section 9
37 After section 12
Taxation Administration Act 1953
38 After Division 7A of Part VI
Schedule 8
Income Tax Assessment Act 1997
1 At the end of Division 17
2 At the end of Division 17 (after section 17-25)
3 At the end of Division 27
4 Subsection 995-1(1) (definition of assessable income )
5 Subsection 995-1(1)
6 Subsection 995-1(1)
Petroleum Resource Rent Tax Assessment Act 1987
7 Section 2
8 Section 2
9 Section 2
10 Section 2
11 Section 2
12 Section 2
13 Section 2
14 Section 2
15 Before section 23 of Division 2 of Part V
16 Before section 32 of Division 3 of Part V
17 At the end of paragraphs 44(a) to (h)
18 After paragraph 44(h)
Taxation Administration Act 1953
19 After subparagraph 37(1)(b)(iii)
20 After section 52
21 Subsection 62(2) (after table item 37)
22 After subsection 70(1)
Wool Tax (Administration) Act 1964
23 At the end of section 10

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