Statute Stocktake (Regulatory and Other Laws) Act 2009 (111 of 2009)

Schedule 1   Amendments

Part 2   Repeal of Part VB of the Trade Practices Act 1974 and related amendments

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

24   Subsection 15L(3) (definition of New Tax System changes )

Repeal the definition, substitute:

New Tax System changes means the following:

(a) the amendment of the former Sales Tax (Exemptions and Classifications) Act 1992 made by this Act;

(b) the ending of sales tax, as provided for in the former A New Tax System (End of Sales Tax) Act 1999;

(c) the imposition of GST;

(d) any other changes (including changes to Commonwealth, State or Territory laws) prescribed by the regulations for the purposes of this definition.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).