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A NEW TAX SYSTEM (INDIRECT TAX AND CONSEQUENTIAL AMENDMENTS) ACT 1999 NO. 176, 1999 - SCHEDULE 4
- Trade Practices Act 1974
1 Section 75AT (subparagraph (a)(ii) of the definition of regulated supply )
Repeal the subparagraph, substitute:
- (ii)
- is by a person who would be
required to be registered under the GST Act had the supply occurred on or
after 1 July 2000; and
- (iii)
- had the supply occurred on or after 1 July 2000, it would have been a
taxable supply for the purposes of the GST Act or would have been a taxable
supply had it not been GST-free or input taxed for the purposes of that Act;
or
2 Paragraph 75AU(2)(b)
Omit "(so far as they have taken effect)", substitute
"(whether the supply took place before or after those changes)".
3 Clause
75AT of the Schedule (subparagraph (a)(ii) of the definition of regulated
supply )
Repeal the subparagraph, substitute:
- (ii)
- is by a person who would
be required to be registered under the GST Act had the supply occurred on or
after 1 July 2000; and
- (iii)
- had the supply occurred on or after 1 July 2000, it would have been a
taxable supply for the purposes of the GST Act or would have been a taxable
supply had it not been GST-free or input taxed for the purposes of that Act;
or
4 Paragraph 75AU(2)(b) of the Schedule
Omit "(so far as they have taken
effect)", substitute "(whether the supply took place before or after those
changes)".
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