(1)

Subject to this section, this Act commences on the day on which it receives the Royal Assent.

Schedule 1—GST, Luxury Car Tax and Wine Equalisation Tax

(2)

Part 1 of Schedule 1 (other than items 127 and 133) commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .

(3)

Part 2 of Schedule 1 (other than items 187, 189 and 190) commences immediately after the commencement of the A New Tax System (Luxury Car Tax) Act 1999 .

(4)

Part 3 of Schedule 1 (other than items 232 and 235) commences immediately after the commencement of the A New Tax System (Wine Equalisation Tax) Act 1999 .

(5)

Items 127, 133, 187, 189, 190, 232 and 235 of Schedule 1 commence, or are taken to have commenced, on 1 July 2000, or immediately after the commencement of item 9 of Schedule 3 to the A New Tax System (Pay As You Go) Act 1999 , whichever is later.

Schedule 2— Customs Act

(6)

Item 5 of Schedule 2 commences on the day on which this Act receives the Royal Assent if, and only if, this Act receives the Royal Assent before the day on which Schedule 2 to the Customs Legislation Amendment Act (No. 2) 1999 commences.

Note: The rest of Part 1 of Schedule 2 commences on Royal Assent.

(7)

Part 2 of Schedule 2 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .

(8)

Part 3 of Schedule 2 commences on the day on which this Act receives the Royal Assent, or immediately after the commencement of Schedule 2 to the Customs Legislation Amendment Act (No. 2) 1999 , whichever is later.

Schedule 3— Income Tax Assessment Act 1997

(9)

Schedule 3 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .

Note: Schedule 4 commences on Royal Assent.

Schedule 5—Tax Administration Acts

(10)

Schedule 5 (other than items 2 and 3) commences immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999 .

(11)

Items 2 and 3 of Schedule 5 commence immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999 .

Schedule 6—Indirect Tax Transition Acts

(12)

Schedule 6 (other than items 13 and 14) commences, or is taken to have commenced, immediately after the commencement of the A New Tax System (Goods and Services Tax Transition) Act 1999 .

(13)

Items 13 and 14 of Schedule 6 commence immediately after the commencement of the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 .

Schedule 7—Tradex Scheme

(14)

If the Tradex Scheme Act 1999 commences before 1 July 2000:

(a)

Part 1 of Schedule 7 commences, or is taken to have commenced, on the day on which that Act commences; and

(b)

Part 2 of Schedule 7 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .

(15)

If the Tradex Scheme Act 1999 commences on 1 July 2000:

(a)

Part 1 of Schedule 7 is taken never to have commenced; and

(b)

Part 2 of Schedule 7 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .

(16)

If the Tradex Scheme Act 1999 commences after 1 July 2000:

(a)

Part 1 of Schedule 7 is taken never to have commenced; and

(b)

Part 2 of Schedule 7 commences on the day on which that Act commences.

Schedule 8—Other Acts

(17)

Schedule 8 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .