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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
Sales Tax
(Industrial Safety Equipment) (Transitional Provisions) Bill
2000
No. ,
2000
(Treasury)
A Bill
for an Act relating to sales tax
Contents
A Bill for an Act relating to sales
tax
The Parliament of Australia enacts:
This Act may be cited as the Sales Tax (Industrial Safety Equipment)
(Transitional Provisions) Act 2000.
This Act commences on the day on which it receives the Royal
Assent.
For the purposes of section 129 of the Sales Tax Assessment Act
1992, this Act is taken to be a sales tax amending Act.
The following Acts are the modification Acts:
(a) Sales Tax (Customs) (Industrial Safety Equipment) Act
2000;
(a) Sales Tax (Excise) (Industrial Safety Equipment) Act
2000;
(a) Sales Tax (General) (Industrial Safety Equipment) Act
2000.
(1) The modifications made by the modification Acts do not apply to a
dealing by a person where:
(a) the person has lodged a claim for a credit under section 51 of
the Sales Tax Assessment Act 1992 in respect of the dealing;
and
(b) apart from the modifications made by the modification Acts, the
dealing would have been covered by Item 20 of Schedule 1 to the
Sales Tax (Exemptions and Classifications) Act 1992; and
(c) the dealing was before 5 October 1999; and
(d) the claim for a credit was made before 5 October 1999;
and
(e) the Commissioner is satisfied that the benefit that the person will
obtain from the credit has been, or will be, passed on to the end user of the
goods that are the subject of the dealing.
(2) For the purposes of subsection (1), where the goods are for use
by a person so that the goods become an integral part of property (not being
goods), the end user of the goods is taken to be whichever of the following the
person chooses:
(a) if the property is leased—the lessee of the property;
(b) the owner of the property.
(1) This section applies if:
(a) immediately before the commencement of this Act, an amount is due and
payable under the Sales Tax Assessment Act 1992 in respect of a dealing
with goods; and
(b) apart from the modifications made by the modification Acts, the
dealing would have been covered by Item 20 of Schedule 1 to the
Sales Tax (Exemptions and Classifications) Act 1992; and
(c) the dealing was before 5 October 1999.
(2) If this section applies, the amount ceases to be due and payable
immediately after the commencement of this Act.
(3) In this section, a reference to an amount due and payable in respect
of a dealing with goods includes a reference to any penalty payable in relation
to a failure to pay such an amount.