Commonwealth Numbered Acts

SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   4.      Termination of the old sales tax  
   5.      Certain assessable dealings do not apply to goods taxed etc. under the old law  
   6.      Certain goods not to be regarded as Australian-used goods on account of AOU before first taxing day  
   7.      Goods obtained under quote  
   8.      Container component not included under the new law if container already taxed under the old law  
   9.      Credits to be available under the new law for old sales tax  
   10.     Registrations under the old law to continue in effect under the new sales tax law  
   11.     Continued operation of some Items in the old Exemptions and Classifications Act  
   12.     Preservation of benefit of old exemption Items 100 and 103 (small businesses)  
   13.     Transitional operation of small business exemption  
   14.     Transitional operation of quarterly remitter rules  
   14A.    Avoidance schemes  
   15.     Regulations  
   16.      Amendment of other Acts  
           SCHEDULE