Commonwealth of Australia Bills Commonwealth of Australia Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
1998
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
A New Tax
System (End of Sales Tax) Bill 1998
No.
, 1998
(Treasury)
A
Bill for an Act to implement A New Tax System by ending sales tax, and for
related purposes
ISBN: 0642
379424
Contents
A Bill for an Act to implement A New Tax System by ending
sales tax, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the A New Tax System (End of Sales Tax) Act
1998.
(1) This
Act commences, or is taken to have commenced:
(a) after all the provisions listed in subsection (2) have commenced;
and
(b) on the last day on which any of those provisions commenced.
(2) These are the provisions:
(a) section 1-2 of the A New Tax System (Goods and Services Tax) Act
1998;
(b) section 2 of the A New Tax System (Goods and Services Tax
Imposition—Excise) Act 1998;
(c) section 2 of the A New Tax System (Goods and Services Tax
Imposition—Customs) Act 1998;
(d) section 2 of the A New Tax System (Goods and Services Tax
Imposition—General) Act 1998;
(e) section 2 of the A New Tax System (Goods and Services Tax
Administration) Act 1998.
(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.
(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.