A New Tax System (End of Sales Tax) Act 1999 (Repealed)

3   End of sales tax  

(1)    
No sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1 in Schedule 1 to the Sales Tax Assessment Act 1992 ) is on or after the day on which this Act commences.

(1A)    
However, if the assessable dealing is in respect of a supply to which section 6A of the A New Tax System (Goods and Services Tax Transition) Act 1999 applies, this section does not apply unless the time of dealing is after the end of the transition trading period (within the meaning of that section).

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History

S 3(1A) inserted by No 92 of 2000, s 3 and Sch 10A item 1, effective 30 June 2000.

(2)    
In this section:

assessable dealing
has the same meaning as in the Sales Tax Assessment Act 1992.

sales tax
has the same meaning as in the Sales Tax Assessment Act 1992 .

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