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This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017-2018
The Parliament of the
Commonwealth of Australia
THE SENATE
Presented and read a first time
Treasury Laws Amendment (Axe the
Tampon Tax) Bill 2018
No. , 2018
(Senator Rice)
A Bill for an Act to amend the A New Tax System
(Goods and Services Tax) Act 1999, and for related
purposes
No. , 2018
Treasury Laws Amendment (Axe the Tampon Tax) Bill 2018
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
A New Tax System (Goods and Services Tax) Act 1999
3
No. , 2018
Treasury Laws Amendment (Axe the Tampon Tax) Bill 2018
1
A Bill for an Act to amend the A New Tax System
1
(Goods and Services Tax) Act 1999, and for related
2
purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act is the Treasury Laws Amendment (Axe the Tampon Tax)
6
Act 2018.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
column 2 of the table. Any other statement in column 2 has effect
11
according to its terms.
12
13
2
Treasury Laws Amendment (Axe the Tampon Tax) Bill 2018
No. , 2018
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. The whole of
this Act
The day after this Act receives the Royal
Assent.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
3 Schedules
7
Legislation that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
Amendments Schedule 1
No. , 2018
Treasury Laws Amendment (Axe the Tampon Tax) Bill 2018
3
Schedule 1--Amendments
1
2
A New Tax System (Goods and Services Tax) Act 1999
3
1 At the end of Subdivision 38-B
4
Add:
5
38-65 Sanitary products
6
A supply of
*
sanitary products is GST-free.
7
2 Section 195-1
8
Insert:
9
sanitary products means tampons, pads, liners, cups, sponges and
10
other products used in connection with menstruation.
11
3 Schedule 3 (item 18
, column headed "Medical aids or
12
appliances")
13
Omit ", sanitary pads or tampons".
14
4 Application
15
The amendments made to the A New Tax System (Goods and Services
16
Tax) Act 1999 by this Schedule apply in relation to supplies made on or
17
after the first 1 January, 1 April, 1 July or 1 October to occur after the
18
commencement of this item.
19