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

195-1

Amended by :
Treasury Laws Amendment (2017 Measures No. 6) Act 2017 (assent 30/10/2017)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl27
CommencedActionNote
1/07/2017AmendInserted definition 'digital currency'

3-Sch1-Cl28
CommencedActionNote
1/07/2017AmendAmended definition 'monetary prize'

3-Sch1-Cl29
CommencedActionNote
1/07/2017AmendAmended definition 'monetary prize'

Treasury Laws Amendment (GST Low Value Goods) Act 2017 (assent 26/6/2017)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl54
CommencedActionNote
1/07/2017AmendInserted definition 'Comptroller-General of Customs'
1/07/2017AmendInserted definition 'business day'

3-Sch1-Cl55
CommencedActionNote
1/07/2017AmendAmended definition 'connected with the indirect tax zone'

3-Sch1-Cl57
CommencedActionNote
1/07/2017AmendInserted definition 'consumer'

3-Sch1-Cl58
CommencedActionNote
1/07/2017AmendAmended definition 'limited registration entity'

3-Sch1-Cl59
CommencedActionNote
1/07/2017AmendInserted definition 'offshore supply of low value goods'
1/07/2017AmendInserted definition 'redeliverer'
1/07/2017AmendInserted definition 'supplier-taxed offshore supply of low value goods'
1/07/2017AmendInserted definition 'supply of low value goods'

Treasury Laws Amendment (GST Integrity) Act 2017 (assent 26/6/2017)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl10
CommencedActionNote
27/06/2017AmendAmended definition of 'second-hand goods'

3-Sch1-Cl11
CommencedActionNote
27/06/2017AmendInserted definition 'valuable metal threshold'
27/06/2017AmendInserted definition 'valuable metal'

3-Sch1-Cl9
CommencedActionNote
27/06/2017AmendInserted definition 'incidental valuable metal goods'

Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (assent 28/2/2017)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch4-Cl10
CommencedActionNote
1/04/2017AmendAmended definition of 'adult and community education course'

3-Sch4-Cl11
CommencedActionNote
1/04/2017AmendAmended definition of 'adult and community education course'

3-Sch4-Cl12
CommencedActionNote
1/04/2017AmendRepealed definition 'Education Minister'

3-Sch4-Cl13
CommencedActionNote
1/04/2017AmendAmended definition of 'primary course'

3-Sch4-Cl14
CommencedActionNote
1/04/2017AmendAmended definition of 'secondary course'

3-Sch4-Cl15
CommencedActionNote
1/04/2017AmendAmended definition of 'secondary course'

3-Sch4-Cl16
CommencedActionNote
1/04/2017AmendInserted definition 'Student Assistance Minister'

3-Sch4-Cl17
CommencedActionNote
1/04/2017AmendAmended definition of 'tertiary course'

3-Sch4-Cl18
CommencedActionNote
1/04/2017AmendAmended definition of 'tertiary course'

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (assent 5/5/2016)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl33
CommencedActionNote
1/07/2016AmendInserted definition of 'Australian consumer'

3-Sch1-Cl34
CommencedActionNote
1/07/2016AmendAmended definition of 'connected with the indirect tax zone'

3-Sch1-Cl36
CommencedActionNote
1/07/2016AmendInserted definition of 'Foreign Minister'
1/07/2016AmendInserted definition of 'electronic communication'
1/07/2016AmendInserted definition of 'electronic distribution platform'
1/07/2016AmendInserted definition of 'inbound intangible consumer supply'
1/07/2016AmendInserted definition of 'limited registration entity'

3-Sch2-Cl14
CommencedActionNote
1/07/2016AmendInserted definition of 'Australian-based business recipient'

3-Sch2-Cl15
CommencedActionNote
1/07/2016AmendAmended definition of 'carried on in the indirect tax zone'

3-Sch2-Cl17
CommencedActionNote
1/07/2016AmendAmended definition of 'price'

3-Sch2-Cl24
CommencedActionNote
1/07/2016AmendInserted definition of 'taxable dealing'
1/07/2016AmendInserted definition of 'taxable importation of a luxury car'
1/07/2016AmendInserted definition of 'wine'

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 (assent 10/09/2015)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl23
CommencedActionNote
5/03/2016AmendAmended definition of 'eligible Australian carbon credit unit'

Public Governance and Resources Legislation Amendment Act (No. 1) 2015 (assent 13/04/2015)

Revised Explanatory Memorandum - SEN

3-Sch5-Cl3
CommencedActionNote
14/04/2015AmendAmended definition of 'Finance Minister'

Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch4-Cl25
CommencedActionNote
25/02/2015AmendOmitted definition of 'Australia'

3-Sch4-Cl26
CommencedActionNote
25/02/2015AmendOmitted definition of 'carried on in Australia'

3-Sch4-Cl27
CommencedActionNote
25/02/2015AmendInserted definition of 'carried on in the indirect tax zone'

3-Sch4-Cl28
CommencedActionNote
25/02/2015AmendOmitted definition of 'connected with Australia'

3-Sch4-Cl29
CommencedActionNote
25/02/2015AmendInserted definition of 'connected with the indirect tax zone'

3-Sch4-Cl30
CommencedActionNote
25/02/2015AmendInserted definition of indirect tax zone'

3-Sch4-Cl31
CommencedActionNote
25/02/2015AmendAmended definition of 'import'
25/02/2015AmendAmended definition of 'international transport'
25/02/2015AmendAmended definition of 'place of consignment'
25/02/2015AmendAmended definition of 'place of export'

Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (assent 17/07/2014)

Revised Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch1-Cl7
CommencedActionNote
1/07/2014AmendAmended definition of 'eligible Australian carbon credit unit'

3-Sch1-Cl8
CommencedActionNote
1/07/2014AmendSubstituted definition of 'eligible emissions unit'

3-Sch1-Cl9
CommencedActionNote
1/07/2014AmendInserted definition of 'eligible international emissions unit'

Tax Laws Amendment (2014 Measures No. 1) Act 2014 (assent 30/05/2014)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch2-Cl11
CommencedActionNote
30/05/2014AmendInserted definition of 'passed on'

Charities (Consequential Amendments and Transitional Provisions) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS

Addendum to the Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl5
CommencedActionNote
1/01/2014AmendAmended definition of 'ACNC-registered religious institution'

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch3-Cl7
CommencedActionNote
28/06/2013AmendAmended definition of 'estimated annual GST amount'

Aged Care (Living Longer Living Better) Act 2013 (assent 28/06/2013)

Second Reading Speech - REPS

3-Sch4-Cl4
CommencedActionNote
1/08/2013AmendOmitted definition of 'community care'

3-Sch4-Cl5
CommencedActionNote
1/08/2013AmendInserted definition of 'home care'

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (assent 3/12/2012)

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch2-Cl126
CommencedActionNote
3/12/2012AmendInserted definition of 'ACNC-registered charity'

3-Sch2-Cl127
CommencedActionNote
3/12/2012AmendInserted definiiton of 'ACNC-registered religeous institution'

3-Sch2-Cl128
CommencedActionNote
3/12/2012AmendOmitted definition of 'endorsed charitable institution'

3-Sch2-Cl129
CommencedActionNote
3/12/2012AmendInserted definition of 'endorsed charity'

3-Sch2-Cl130
CommencedActionNote
3/12/2012AmendOmitted definition of 'endorsed trustee of a charitable fund'

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch2-Cl13
CommencedActionNote
27/06/2012AmendAmended definition of 'consideration'

Indirect Tax Laws Amendment (Assessment) Act 2012 (assent 15/04/2012)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl3
CommencedActionNote
1/07/2012AmendInserted definition of 'assessed GST'

3-Sch1-Cl4
CommencedActionNote
1/07/2012AmendInserted definition of 'assessed net amount'

3-Sch1-Cl5
CommencedActionNote
1/07/2012AmendInserted definition of 'assessment'

3-Sch3-Cl7
CommencedActionNote
1/07/2012 Substitute definition of net amount'

3-Sch4-Cl10
CommencedActionNote
15/04/2012AmendSubstituted definition of 'tax period'

3-Sch4-Cl11
CommencedActionNote
15/04/2012AmendAmended definition of 'wine tax'

3-Sch4-Cl12
CommencedActionNote
15/04/2012AmendInserted definition of Wine Tax Act'

3-Sch4-Cl13
CommencedActionNote
15/04/2012AmendAmended definition 'of wine tax law'

3-Sch4-Cl9
CommencedActionNote
15/04/2012AmendAmended definition of 'local entry'

Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch3-Cl5
CommencedActionNote
1/07/2012AmendInserted definition of 'deposit account'

3-Sch4-Cl10
CommencedActionNote
21/03/2012AmendInserted definition of 'property subdivision plan'

3-Sch6-Cl103
CommencedActionNote
22/03/2012AmendOmitted definition of 'cease to be a member of a GST group'

3-Sch6-Cl104
CommencedActionNote
22/03/2012AmendOmitted definition of 'cease to be a participant of a GST joint venture'

3-Sch6-Cl184
CommencedActionNote
21/03/2012AmendOmitted definition of 'electronic signature'

3-Sch6-Cl71
CommencedActionNote
21/03/2012AmendAmended definition of 'non-cash benefit'

3-Sch6-Cl72
CommencedActionNote
21/03/2012AmendAmended definition of 'withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953'

3-Sch6-Cl73
CommencedActionNote
21/03/2012AmendAmended definition of 'withholding payment'

Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch2-Cl2
CommencedActionNote
25/04/2012InsertInserted definition 'eligible emissions unit'

Tax Laws Amendment (2011 Measures No. 3) Act 2011 (assent 27/06/2011)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl3
CommencedActionNote
1/07/2011AmendInserted definition of 'new recreational boat'

Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch4-Cl5
CommencedActionNote
27/06/2011AmendInserted definition of 'Australian fee or charge'

3-Sch4-Cl6
CommencedActionNote
27/06/2011AmendInserted definition of 'Australian tax'

3-Sch4-Cl7
CommencedActionNote
27/06/2011AmendOmit definition 'Australian tax fee or charge'

3-Sch5-Cl2
CommencedActionNote
27/06/2011AmendAmended definition of 'member'

3-Sch5-Cl3
CommencedActionNote
27/06/2011AmendAmended definition of 'member'

Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (assent 29/06/2010)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl12
CommencedActionNote
29/06/2010AmendSubstituted definition of 'international transport'

3-Sch1-Cl13
CommencedActionNote
29/06/2010AmendAmended definition of 'place of consignment'

3-Sch1-Cl14
CommencedActionNote
29/06/2010AmendAmended definition of 'place of export'

Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (assent 28/06/2010)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl36
CommencedActionNote
28/06/2010AmendInserted definition of 'formation'

3-Sch1-Cl37
CommencedActionNote
28/06/2010AmendSubstituted definition of 'joint venture operator'

3-Sch1-Cl38
CommencedActionNote
28/06/2010AmendAmended definition of 'member'

3-Sch1-Cl39
CommencedActionNote
28/06/2010AmendSubstituted definition of 'participant'

3-Sch1-Cl40
CommencedActionNote
28/06/2010AmendSubstituted definition of 'representative member'

3-Sch3-Cl4
CommencedActionNote
28/06/2010AmendSubstituted definition of 'tax invoice'

Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)

Explanatory Memorandum - REPS

Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch6-Cl117
CommencedActionNote
3/06/2010AmendInserted definition of 'luxury car'

3-Sch6-Cl15
CommencedActionNote
3/06/2010AmendSubstituted definition of 'higher education institution'

Tax Laws Amendment (2010 GST Administration Measures (No. 1)) Act 2010 (assent 24/03/2010)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl21
CommencedActionNote
24/03/2010AmendAmended definition of 'decreasing adjustment'

3-Sch1-Cl22
CommencedActionNote
24/03/2010AmendAmended definition of 'increasing adjustment'

3-Sch1-Cl23
CommencedActionNote
24/03/2010AmendInserted definition of 'third party adjustment note'

Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (assent 24/03/2010)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl12
CommencedActionNote
24/03/2010AmendInserted definition of 'additional consideration'

3-Sch1-Cl13
CommencedActionNote
24/03/2010AmendAmended definition of 'decreasing adjustment'

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)

Explanatory Memorandum - REPS

Addendum to the Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl7
CommencedActionNote
14/12/2009AmendAmended definition of 'employee share scheme'

Tax Laws Amendment (2009 Measures No. 5) Act 2009 (assent 4/12/2009)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl41
CommencedActionNote
4/12/2009AmendAmended definition of 'GST return'

3-Sch1-Cl42
CommencedActionNote
4/12/2009AmendAmended definition of 'representative'

3-Sch1-Cl43
CommencedActionNote
4/12/2009AmendAmended definition of 'representative member'

3-Sch1-Cl44
CommencedActionNote
4/12/2009AmendAmended definition of 'required to be registered'

3-Sch1-Cl45
CommencedActionNote
4/12/2009AmendAmended definition of 'tax period'

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (assent 16/11/2009)

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl1
CommencedActionNote
1/03/2010AmendOmitted definition of 'registered tax agent'

Tax Laws Amendment (2008 Measures No 5) Act 2008 (assent 9/12/2008)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl12
CommencedActionNote
9/12/2008AmendAmended definition of 'margin'

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS

Second Reading Speech - SEN

3-Sch7-Cl3
CommencedActionNote
1/07/2006AmendAmended definition of 'education course'

3-Sch7-Cl4
CommencedActionNote
1/07/2006AmendOmitted definition of 'Masters or Doctoral course'

3-Sch7-Cl5
CommencedActionNote
1/07/2006AmendAmended definition of 'tertiary course'

3-Sch7-Cl6
CommencedActionNote
1/07/2006AmendSubstituted definition of 'tertiary residential college course'

Tax Laws Amendment (Simplified GST Accounting) Act 2007 (assent 28/06/2007)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl16
CommencedActionNote
28/06/2007AmendInserted definition of 'small enterprise entity'

3-Sch1-Cl17
CommencedActionNote
28/06/2007AmendInserted definition of 'small enterprise turnover threshold'

Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch2-Cl53
CommencedActionNote
21/06/2007AmendOmitted definition of 'annual turnover'

3-Sch2-Cl54
CommencedActionNote
21/06/2007AmendOmitted definition of 'current annual turnover'

3-Sch2-Cl55
CommencedActionNote
21/06/2007AmendInserted definition of 'current GST turnover'

3-Sch2-Cl56
CommencedActionNote
21/06/2007AmendInserted definition of 'GST turnover'

3-Sch2-Cl57
CommencedActionNote
21/06/2007AmendOmitted definition of 'projected annual turnover'

3-Sch2-Cl58
CommencedActionNote
21/06/2007AmendInserted definition of 'projected GST turnover'

3-Sch2-Cl59
CommencedActionNote
21/06/2007AmendInserted definition of 'small business entity'

3-Sch2-Cl60
CommencedActionNote
21/06/2007AmendSubstituted definition of 'turnover threshold'

Tax Laws Amendment (2007 Measures No. 1) Act 2007 (assent 15/04/2007)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch3-Cl10
CommencedActionNote
12/04/2007AmendAmended definition of 'employee share scheme'

Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 (assent 30/03/2007)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch2-Cl2A
CommencedActionNote
1/04/2007AmendAmended definition of 'hospital treatment'

3-Sch2-Cl3
CommencedActionNote
1/04/2007AmendSubstituted definition of 'private health insurance'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch2-Cl1019
CommencedActionNote
14/09/2006AmendAmended definition of 'general interest charge'

Fuel Tax (Consequential and Transitional Provisions) Act 2006 (assent 26/06/2006)

Revised Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch5-Cl137
CommencedActionNote
1/07/2006AmendAmended definition of 'reviewable GST decision'

Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch7-Cl13
CommencedActionNote
22/06/2006AmendOmitted definition of 'Commonwealth entity'

3-Sch7-Cl14
CommencedActionNote
22/06/2006AmendOmitted definition of 'reduced credit land transport'

3-Sch7-Cl15
CommencedActionNote
22/06/2006AmendInserted definition of 'untaxable Commonwealth entity'

Tax Laws Amendment (2006 Measures No. 1) Act 2006 (assent 6/04/2006)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch4-Cl16
CommencedActionNote
6/04/2006AmendInserted definition of 'prepaid phone card or facility'

3-Sch4-Cl17
CommencedActionNote
6/04/2006AmendInserted definition of 'stated monetary value'

3-Sch4-Cl19
CommencedActionNote
6/04/2006AmendAmended definition of 'voucher'

Tax Laws Amendment (2005 Measures No. 2) Act 2005 (assent 29/06/2005)

Explanatory Memorandum - REPS

Revised Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - REPS

Further Supplementary Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch6-Cl22
CommencedActionNote
29/06/2005AmendInserted definition 'approved valuation'

3-Sch6-Cl24
CommencedActionNote
29/06/2005AmendAmended definition of 'decreasing adjustment'

3-Sch6-Cl25
CommencedActionNote
29/06/2005AmendAmended definition of 'increasing adjustment'

3-Sch6-Cl26
CommencedActionNote
29/06/2005AmendInserted definition 'ineligible for the margin scheme'

3-Sch6-Cl26A
CommencedActionNote
29/06/2005AmendInserted definition 'inherit'

3-Sch6-Cl27
CommencedActionNote
29/06/2005AmendAmended definition of 'margin'

3-Sch6-Cl27A
CommencedActionNote
29/06/2005AmendAmended definition of 'margin scheme'

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (assent 22/02/2005)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl4
CommencedActionNote
1/07/2005AmendAmended definition of 'customs duty'

3-Sch1-Cl5
CommencedActionNote
1/07/2005AmendAmended definition of 'GST'

Tax Laws Amendment (Retirement Villages) Act 2004 (assent 14/12/2004)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl10
CommencedActionNote
14/12/2004AmendOmitted definition of 'residential care'

3-Sch1-Cl11
CommencedActionNote
14/12/2004AmendInserted definition of 'retirement village'

3-Sch1-Cl12
CommencedActionNote
14/12/2004AmendInserted definition of 'serviced apartment'

3-Sch1-Cl9
CommencedActionNote
14/12/2004AmendInserted definition of 'Aged Care Secretary'

Tax Laws Amendment (Small Business Measures) 2004 (assent 13/12/2004)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl12
CommencedActionNote
13/12/2003AmendInserted definition of 'annual tax period'

3-Sch1-Cl13
CommencedActionNote
13/12/2003AmendInserted definition of 'annual tax period election'

3-Sch1-Cl14
CommencedActionNote
13/12/2003AmendAmended definition of 'tax period'

3-Sch2-Cl19
CommencedActionNote
13/12/2003AmendInserted definition of 'annual apportionment election'

3-Sch2-Cl20
CommencedActionNote
13/12/2003AmendInserted definition of 'annual apportionment turnover threshold'

3-Sch2-Cl21
CommencedActionNote
13/12/2003AmendAmended definition of 'increasing adjustment'

Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch6-Cl10
CommencedActionNote
30/06/2004AmendInserted definition of 'TSA contributing member'

3-Sch6-Cl2
CommencedActionNote
30/06/2004AmendInserted definition of 'consolidated group'

3-Sch6-Cl3
CommencedActionNote
30/06/2004AmendInserted definition of 'contribution amount'

3-Sch6-Cl4
CommencedActionNote
30/06/2004AmendInserted definition of 'group liability'

3-Sch6-Cl5
CommencedActionNote
30/06/2004AmendInserted definition of 'head company'

3-Sch6-Cl6
CommencedActionNote
30/06/2004AmendInserted definition of 'MEC group'

3-Sch6-Cl7
CommencedActionNote
30/06/2004AmendAmended definition of 'member'

3-Sch6-Cl9
CommencedActionNote
30/06/2004AmendInserted definition of 'tax-related liability'

Tax Laws Amendment (2004 Measures No. 1) Act 2004 (assent 29/06/2004)

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - SEN

3-Sch10-Cl16
CommencedActionNote
1/07/2005AmendInserted definition of 'endosed charitable institution'

3-Sch10-Cl17
CommencedActionNote
1/07/2005AmendInserted definition of 'endorsed trustee of a charitable fund'

Taxation Laws Amendment Act (No. 3) 2003 (assent 14/10/2003)

Revised Explanatory Memorandum - SEN

Second Reading Speech - SEN

Sch6-Cl2
CommencedActionNote
1/07/2002AmendAmended definition of 'in existence'

Taxation Laws Amendment Act (No. 6) 2003 (assent 30/06/2003)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch11-Cl20
CommencedActionNote
30/06/2003AmendInserted definition of 'average input tax credit fraction'

3-Sch11-Cl21
CommencedActionNote
30/06/2003AmendInserted definition of 'compulsory third party scheme'

3-Sch11-Cl22
CommencedActionNote
30/06/2003AmendAmended definition of 'consideration'

3-Sch11-Cl23
CommencedActionNote
30/06/2003AmendInserted definition of 'contributing operator'

3-Sch11-Cl24
CommencedActionNote
30/06/2003AmendInserted definition of 'contributing operator s payment'

3-Sch11-Cl25
CommencedActionNote
30/06/2003AmendInserted definition of 'CTP ancillary payment or supply'

3-Sch11-Cl26
CommencedActionNote
30/06/2003AmendInserted definition of 'CTP compensation or ancillary payment or supply'

3-Sch11-Cl27
CommencedActionNote
30/06/2003AmendInserted definition of 'CTP compensation payment or supply'

3-Sch11-Cl28
CommencedActionNote
30/06/2003AmendInserted definition of 'CTP dual premium or election payment or supply'

3-Sch11-Cl29
CommencedActionNote
30/06/2003AmendInserted definition of 'CTP hybrid payment or supply'

3-Sch11-Cl30
CommencedActionNote
30/06/2003AmendInserted definition of 'CTP premium'

3-Sch11-Cl31
CommencedActionNote
30/06/2003AmendInserted definition of 'hybrid settlement sharing arrangement'

3-Sch11-Cl32
CommencedActionNote
30/06/2003AmendAmended definition of 'decreasing adjustment'

3-Sch11-Cl33
CommencedActionNote
30/06/2003AmendAmended definition of 'increasing adjustment'

3-Sch11-Cl34
CommencedActionNote
30/06/2003AmendInserted definition of 'insurance policy settlement sharing arrangement'

3-Sch11-Cl35
CommencedActionNote
30/06/2003AmendInserted definition of 'managing operator's payment or supply

3-Sch11-Cl36
CommencedActionNote
30/06/2003AmendInserted definition of 'managing operator's payment or supply'

3-Sch11-Cl37
CommencedActionNote
30/06/2003AmendInserted definition of 'nominal defendant settlement sharing arrangement'

3-Sch11-Cl38
CommencedActionNote
30/06/2003AmendInserted definition of 'operator'

3-Sch11-Cl39
CommencedActionNote
30/06/2003AmendInserted definition of 'premium selection test is satisfied'

3-Sch11-Cl40
CommencedActionNote
30/06/2003AmendAmended definition of 'taxable supply'

3-Sch11-Cl41
CommencedActionNote
30/06/2003AmendAmended definition of 'value'

Taxation Laws Amendment Act (No. 3) 2002 (assent 10/11/2002)

Explanatory Memorandum - REPS

Revised Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum and Correction to the Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl14
CommencedActionNote
10/11/2002AmendInserted definition of 'tax loss'

Taxation Laws Amendment Act (No. 6) 2001 (assent 1/10/2001)

Explanatory Memorandum - REPS

Revised Explanatory Memorandum - SEN

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch5
CommencedActionNote
01/10/2001AmendInserted definition of 'HIH company'
01/10/2001AmendInserted definition of 'HIH rescue entity'

Taxation Laws Amendment Act (No. 5) 2001 (assent 1/10/2001)

Explanatory Memorandum - REPS

3-Sch1
CommencedActionNote
01/10/2001AmendInserted definition ' religious practitioner'

New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)

Explanatory Memorandum - REPS

Revised Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - REPS

3-Sch2
CommencedActionNote
30/06/2001AmendAmended definition of 'minerals'
30/06/2001SubstituteSubstituted definition of 'car depreciation limit'

Taxation Laws Amendment Act (No. 3) 2001 (assent 30/06/2001)

Explanatory Memorandum - REPS

Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1
CommencedActionNote
30/06/2001AmendAmended definition of 'net amount'
30/06/2001AmendInserted definition of 'GST instalment payer'
30/06/2001AmendInserted definition of 'GST instalment quarter'
30/06/2001AmendInserted definition of 'GST instalment shortfall'
30/06/2001AmendInserted definition of 'GST instalment'
30/06/2001AmendInserted definition of 'annual GST liability'
30/06/2001AmendInserted definition of 'appropriate percentage'
30/06/2001AmendInserted definition of 'assessable income'
30/06/2001AmendInserted definition of 'assessable professional income'
30/06/2001AmendInserted definition of 'average income'
30/06/2001AmendInserted definition of 'base year'
30/06/2001AmendInserted definition of 'current GST lodgment record'
30/06/2001AmendInserted definition of 'derived'
30/06/2001AmendInserted definition of 'early net amount'
30/06/2001AmendInserted definition of 'estimated annual GST amount'
30/06/2001AmendInserted definition of 'general interest charge'
30/06/2001AmendInserted definition of 'instalment tax period'
30/06/2001AmendInserted definition of 'instalment turnover threshold'
30/06/2001AmendInserted definition of 'net refund position'
30/06/2001AmendInserted definition of 'notified instalment amount'
30/06/2001AmendInserted definition of 'primary production business'
30/06/2001AmendInserted definition of 'quarterly tax period'
30/06/2001AmendInserted definition of 'special professional'
30/06/2001AmendInserted definition of 'varied instalment amount'

Corporations (Repeals Consequentials and Transitionals) Act 2001 (assent 28/06/2001)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch3
CommencedActionNote
15/07/2001AmendAmended definition of ' futures exchange'
15/07/2001AmendAmended definition of 'officer'
15/07/2001AmendAmended definition of 'representative'

Taxation Laws Amendment Act (No. 8) 2000 (assent 21/12/2000)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1
CommencedActionNote
21/12/2000AmendAmended definition of 'Child Care Minister'
21/12/2000AmendAmended definition of 'first aid or life saving course'
21/12/2000AmendOmitted definition of 'family'
21/12/2000AmendSubstituted definition of 'new residential premises'

3-Sch2
CommencedActionNote
21/12/2000AmendAmended definition of 'value'

3-Sch3
CommencedActionNote
21/12/2000AmendAmended definition of 'adjustment event
21/12/2000AmendInserted definition of 'FBT year'
21/12/2000AmendInserted definition of 'expense payment benefit'
21/12/2000AmendInserted definition of 'valid meal entertainment register'
21/12/2000AmendOmitted definition of 'GST-creditable benefit'
21/12/2000AmendOmitted definition of 'non-deductivle expense'

3-Sch4
CommencedActionNote
21/12/2000AmendInserted definition of 'creditable at lessthan 1/11 of the consideration'
21/12/2000AmendInserted definition of 'taxable at less than 1/11 of the price'

3-Sch6
CommencedActionNote
21/12/2000AmendAmended definition of 'commercial residential premises'
21/12/2000AmendAmended definition of 'incapacitated entity'
21/12/2000AmendAmended definition of 'increasing adjustment'
21/12/2000AmendAmended definition of 'representative'
21/12/2000AmendInserted definition of '100% subsidiary'
21/12/2000AmendInserted definition of 'employee share scheme'
21/12/2000AmendInserted definition of 'family member'
21/12/2000AmendOmitted definition of 'returnable container'

3-Sch7
CommencedActionNote
01/07/2000AmendAmended definition of 'recognised professional'
01/07/2000AmendOmitted definition of 'operations cease'
01/07/2000AmendSubstituted definition of 'registered'

Indirect Tax Legislation Amendment Act 2000 (assent 30/06/2000)

Explanatory Memorandum - REPS

Revised Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - REPS

Further Supplementary Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch1
CommencedActionNote
01/07/2000AmendInserted definition of 'GST religious group'
01/07/2000AmendInserted definition of 'fund-raising event'
01/07/2000AmendInserted definition of 'government school'
01/07/2000AmendInserted definition of 'principle member'
01/07/2000AmendSubstitute defintion of 'satisfies the membership requirements'
01/07/2000AmendSubstitute meaning of 'member'

3-Sch11
CommencedActionNote
01/07/2000AmendAmended definition of 'increasing adjustment'
01/07/2000AmendInserted definition 'complying superannuation fund'

3-Sch2
CommencedActionNote
01/07/2000AmendAmended definition of 'relevant traveller'
01/07/2000AmendSubstituted definition of 'medical service'

3-Sch5
CommencedActionNote
01/07/2000AmendAmended definition of 'reduced credit acquisition'
01/07/2000AmendInserted definition of 'GST-credible benefit'
01/07/2000AmendInserted definition of 'exceed the financial aquisitions threshold'
01/07/2000AmendInserted definition of 'financial aquisition'
01/07/2000AmendInserted definition of 'fringe benefits tax'
01/07/2000AmendOmitted definition 'annual turnover of financial supplies'

3-Sch7
CommencedActionNote
01/07/2000AmendAmended definition of 'company'
01/07/2000AmendAmended definition of 'joint venture operator'
01/07/2000AmendAmended definition of 'participant'
01/07/2000AmendInserted definition of 'minerals'
01/07/2000AmendInserted definition of 'non-entity joint venture'

3-Sch9
CommencedActionNote
01/07/2000AmendAmended definition 'GST return'
01/07/2000AmendSubstituted definition 'approved form'
01/07/2000AmendSubstituted definition 'electronic signature'

A New Tax System (Fringe Benefits) Act 2000 (assent 30/05/2000)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch2
CommencedActionNote
30/05/2000AmendInserted definition of 'fringe benefit'
30/05/2000AmendInserted definition of 'recipients contribution'
30/05/2000AmendInserted definition of 'recipients payment'

A New Tax System (Tax Administration) Act 1999 (assent 22/12/1999)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch15
CommencedActionNote
08/07/1999AmendOmitted Definition of 'financial institution account'

A New Tax System (Pay As You Go) Act 1999 (assent 22/12/1999)

Explanatory Memorandum - REPS

Second Reading Speech - SEN

3-Sch1
CommencedActionNote
22/12/1999AmendInserted definition of 'non-cash benefit'
22/12/1999AmendInserted definition of 'withholding payment'
22/12/1999AmendOmitted definition of 'PAYE earner'

A New Tax System (Indirect Tax and Consequential Amendments) Act (No.2)1999 (assent 22/12/1999)

Explanatory Memorandum - REPS

Revised Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - REPS

Further Supplementary Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - SEN

Second Reading Speech - SEN

3-Sch1
CommencedActionNote
01/07/2000AmendAmended definition of 'GST exclusive value'
01/07/2000AmendAmended definition of 'connected with Australia'
01/07/2000AmendAmended definition of 'credible acquisition'
01/07/2000AmendAmended definition of 'dealer in precious metal'
01/07/2000AmendAmended definition of 'decreasing adjustment'
01/07/2000AmendAmended definition of 'financial supply'
01/07/2000AmendAmended definition of 'increasing adjustment'
01/07/2000AmendAmended definition of 'joint venture operator'
01/07/2000AmendAmended definition of 'pre-school course'
01/07/2000AmendAmended definition of 'precious metal'
01/07/2000AmendAmended definition of 'registration turnover threshold'
01/07/2000AmendAmended definition of 'satisfies the membership requirements'
01/07/2000AmendAmended definition of 'second-hand goods'
01/07/2000AmendAmended definition of 'taxable supply'
01/07/2000AmendAmended definition of 'value'
01/07/2000AmendInserted definition of 'Non-profit sub-entity'
01/07/2000AmendInserted definition of 'cease to be a member of a GST group'
01/07/2000AmendInserted definition of 'cease to be a participant of a GST joint venture'
01/07/2000AmendInserted definition of 'government entity'
01/07/2000AmendInserted definition of 'government related entity'
01/07/2000AmendInserted definition of 'insurance broker'
01/07/2000AmendInserted definition of 'net GST'
01/07/2000AmendInserted definition of 'overdue'
01/07/2000AmendInserted definition of 'settlement amount'
01/07/2000AmendInserted definition of 'statutory compensation scheme'
01/07/2000AmendInserted definition of 'telecommunication supply'
01/07/2000AmendInserted definition of 'total Subdivision 66-B GST amount'
01/07/2000AmendInserted definition of 'total Subdivision 66-B credit amount'
01/07/2000AmendInserted definition of 'voucher'
01/07/2000AmendOmitted definition of 'live stock'
01/07/2000AmendSubstituted definition of 'GST exclusive market value'
01/07/2000AmendSubstituted definition of 'GST inclusive market value'
01/07/2000AmendSubstituted definition of 'insurance policy'
01/07/2000AmendSubstituted definition of 'member'

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (assent 22/12/1999)

Explanatory Memorandum - REPS

Second Reading Speech - SEN

3-Sch1
CommencedActionNote
01/07/2000Amend'Inserted definition of 'Australian tax fee or charge''
01/07/2000AmendAmended definition of 'cash accounting turnover'
01/07/2000AmendAmended definition of 'essential prerequisite'
01/07/2000AmendAmended definition of ' tax period'
01/07/2000AmendAmended definition of 'excisable goods'
01/07/2000AmendAmended definition of 'first aid or life saving course'
01/07/2000AmendAmended definition of 'import'
01/07/2000AmendAmended definition of 'taxable importation'
01/07/2000AmendAmended definition of 'value'
01/07/2000AmendAmended definition of on 'potential residential land'
01/07/2000AmendInserted definition of 'freight container'
01/07/2000AmendInserted definition of 'international transport'
01/07/2000AmendInserted definition of 'Australian Business Register'
01/07/2000AmendInserted definition of 'Australian Business Registrar'
01/07/2000AmendInserted definition of 'place of consignment'
01/07/2000AmendInserted definition of 'place of export'
01/07/2000AmendInserted definition of 'retailer'
01/07/2000AmendInserted definition of 'simplified accounting method'
01/07/2000AmendInserted definition of 'substantial renovations'
01/07/2000AmendInserted definition of 'transportation document details'
01/07/2000AmendInserted definition of 'wine tax'
01/07/2000AmendInserted information on 'local entry'
01/07/2000AmendInserted information on 'luxury car tax'
01/07/2000AmendOmitted definition of 'Australian tax'
01/07/2000AmendOmitted definition of 'importation of goods into Australia'
01/07/2000AmendOmitted definition of 'partly creditable land transport'
01/07/2000AmendSubstituted definition of 'approved form'
01/07/2000AmendSubstituted definition of 'customs duty'
01/07/2000AmendSubstituted definition of 'new residential premises'
01/07/2000AmendSubstituted definition of 'residential premises'
01/07/2000AmendSubstituted definition of 'special education course'

3-sch7
CommencedActionNote
01/07/2000AmendAmended definition of 'increasing adjustment'
01/07/2000AmendInserted definition of 'tradex order'
01/07/2000AmendInserted definition of 'tradex scheme goods'


 


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