Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (NO. 8) 2000 NO. 156, 2000 - SCHEDULE 7

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

1 Section 54-15

2 Section 54-15

3 Subsection 54-75(3)

4 Subsection 72-45(2)

5 Section 195-1 (definition of operations cease)

Note: This amendment repeals a definition of an expression that is not used in the A New Tax System (Goods and Services Tax) Act 1999 .

6 Section 195-1 (paragraph (c) of the definition of recognised professional)

7 Section 195-1 (definition of registered)

registered means:

(a)

in relation to an entity—registered under Part 2-5; or

(b)

in relation to a branch of an entity—registered under Division 54.

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999

8 Item 2 of Schedule 8

A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999

9 Item 155 of Schedule 1

155 Section 195-1 (note at the end of the definition of taxable supply )

Note: This amendment corrects an amendment that was misdescribed and a wrong cross-reference in the A New Tax System (Goods and Services Tax) Act 1999 .

10 Item 14 of Schedule 7

Note: This amendment corrects an amendment that was misdescribed.

A New Tax System (Tax Administration) Act (No. 2) 2000

11 Item 2 of Schedule 4B

12 Item 7 of Schedule 4B

Income Tax Assessment Act 1936

13 Section 160APA (paragraph (ab) of the definition of applicable general company tax rate)

Note: This amendment is consequential on a renumbering of the provision concerned (see item 14).

14 Section 160APVI (occurring immediately after section 160APVO)

Income Tax Assessment Act 1997

15 Paragraph 17-30(a)

Indirect Tax Legislation Amendment Act 2000

16 Subsection 2(2)

17 Subsection 2(4)

18 Subsection 2(7)

Taxation Administration Act 1953

19 Subsection 62(2) (table item 7)

20 Subsection 62(2) (table item 9)

Taxation (Interest on Overpayments and Early Payments) Act 1983

21 Subsection 3(1) (paragraph (ca) of the definition of relevant tax) (first occurring)