Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (NO. 8) 2000 NO. 156, 2000 - SCHEDULE 1

A New Tax System (Goods and Services Tax) Act 1999

1 Subsection 11-15(3)

(3)

An acquisition is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be ^* input taxed to the extent that the supply is made through an ^* enterprise, or a part of an enterprise, that you ^* carry on outside Australia.

2 Subsection 15-10(3)

(3)

An importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be ^* input taxed to the extent that the supply is made through an ^* enterprise, or a part of an enterprise, that you ^* carry on outside Australia.

3 Sections 38-140 and 38-145

38-140 Child care—registered carers under the family assistance law

A supply is GST-free if it is a supply of child care by a registered carer (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ) .

38-145 Child care—approved child care services under the family assistance law

A supply is GST-free if:

(a)

it is a supply of child care by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance)

(Administration)

Act 1999 ); or

(b)

it is a supply of an excursion that is directly related to a supply of child care covered by paragraph (a).

4 At the end of Subdivision 38-K

38-360 Travel agents arranging overseas supplies

A supply is GST-free if:

(a)

the supplier makes it in the course of ^* carrying on an ^* enterprise as a travel agent; and

(b)

it consists of arranging for the making of a supply, the effective use or enjoyment of which is to take place outside Australia.

5 Subdivision 38-N (heading)

6 After subsection 38-445(1)

(1A)

A supply by the Commonwealth, a State or a Territory of land is GST-free if:

(a)

the supply is of a freehold interest in the land, or is by way of ^* long-term lease; and

(b)

the Commonwealth, State or Territory had previously supplied the land, by way of lease, to the ^* recipient of the supply; and

(c)

at the time of that previous supply, there were no improvements on the land; and

(d)

because conditions to which that lease was subject had been satisfied, the recipient was entitled to the supply of the freehold interest or the supply by way of long-term lease.

7 At the end of Subdivision 38-N

38-450 Leases preceding grants of freehold and similar interests by governments

(1)

A supply by the Commonwealth, a State or a Territory of land on which there are no improvements is GST-free if:

(a)

the supply is by way of lease (other than ^* long-term lease); and

(b)

the lease is subject to conditions the satisfaction of which will entitle the ^* recipient of the supply to the grant of a freehold interest in the land or a long-term lease of the land.

(2)

A supply consisting of the surrender, to the Commonwealth, a State or Territory, of a lease over land is GST-free if:

(a)

the supplier acquired the land under a supply that:

(i)

was GST-free under subsection (1); or

(ii)

if the supply was made before 1 July 2000—would have been GST-free under subsection (1) if it had been made on or after that day; and

(b)

solely or partly in return for the surrender of the lease, the Commonwealth, State or Territory makes a supply of the land to the supplier that is GST-free under section 38-445.

8 After subsection 40-35(1)

(1A)

A supply of a berth at a marina that is by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) is input taxed if:

(a)

the berth is occupied, or is to be occupied, by a ^* ship used as a residence; and

(b)

the supply is of ^* commercial accommodation and Division 87 (which is about long-term accommodation in commercial premises) would apply to the supply but for a choice made by the supplier under section 87-25.

9 At the end of Subdivision 40-C

40-75 Meaning of new residential premises

(1)

^* Residential premises are new residential premises if they:

(a)

have not previously been sold as residential premises and have not previously been the subject of a ^* long-term lease; or

(b)

have been created through ^* substantial renovations of a building; or

(c)

have been built, or contain a building that has been built, to replace demolished premises on the same land.

(2)

However, the premises are not new residential premises if, for the period of at least 5 years since:

(a)

if paragraph (1)(a) applies (and neither paragraph (1)(b) nor paragraph (1)(c) applies)—the premises first became ^* residential premises; or

(b)

if paragraph (1)(b) applies—the premises were last ^* substantially renovated; or

(c)

if paragraph (1)(c) applies—the premises were last built;