Commonwealth Numbered Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999No. 57, 1999 - SECT 6

Note: Many of the rules in this Act rely on this concept.

(a) when the goods are removed; or

(b) if the goods are not to be removed--when the goods are made available to the recipient; or

(c) if the goods are removed before it is certain that a supply will be made (for example, if the goods are given or taken on approval, sale or return, or similar terms)--when it becomes certain that a supply has been made.

(4) A supply or acquisition of services is made when the services are performed.

Note: However, section 12 provides a different rule for progressive and periodic contracts.

Note: However, section 12 provides a different rule for progressive and periodic contracts.