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.
1998-1999-2000
The Parliament
of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Primary
Industries (Excise) Levies (GST Consequential Amendments) Bill
2000
No. ,
2000
(Agriculture, Fisheries and
Forestry)
A Bill for an Act to amend the
Primary Industries (Excise) Levies Act 1999 consequentially on indirect
tax reform
ISBN: 0642 428670
Contents
A Bill for an Act to amend the Primary Industries
(Excise) Levies Act 1999 consequentially on indirect tax
reform
The Parliament of Australia enacts:
This Act may be cited as the Primary Industries (Excise) Levies (GST
Consequential Amendments) Act 2000.
This Act commences, or is taken to have commenced, immediately after the
commencement of the A New Tax System (Goods and Services Tax) Act
1999.
Each Act that is specified in a Schedule to this Act is amended or
repealed as set out in the applicable items in the Schedule concerned, and any
other item in a Schedule to this Act has effect according to its
terms.
1 At the end of clause 1 of Schedule
8
Add:
(2) Despite section 177-12 of the A New Tax System (Goods and Services
Tax) Act 1999, the reference in the definition of sale value
to the price paid for deer velvet is taken not to include the net GST that is
included in that price.
(3) In subclause (2), net GST has the same meaning as in the
A New Tax System (Goods and Services Tax) Act 1999.
2 At the end of clause 1 of Schedule
11
Add:
(2) Despite section 177-12 of the A New Tax System (Goods and Services
Tax) Act 1999, a reference in the definition of sale value to
the price of leviable fibre, or the amount paid for leviable fibre, is taken not
to include the net GST that is included in that price or amount.
(3) In subclause (2), net GST has the same meaning as in the
A New Tax System (Goods and Services Tax) Act 1999.