Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Download] [Help]

A NEW TAX SYSTEM (END OF SALES TAX) ACT 1999 - SECT 3

End of sales tax
(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 .

[ Minister's second reading speech made in— House of Representatives on 2 December 1998 Senate on 10 December 1998 ] (216/98)


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback