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Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1 GST groups and GST joint ventures
Part 1 Forming, changing and dissolving GST groups and GST joint ventures
A New Tax System (Goods and Services Tax) Act 1999
1 Section 48-1
2 Subdivision 48-A (heading)
3 Section 48-5
4 After subsection 48-10(2)
5 Subdivision 48-B (heading)
6 Subsection 48-40(1)
7 Paragraph 48-40(1)(b)
8 After subsection 48-40(1)
9 Subsection 48-45(1)
10 Paragraph 48-45(1)(b)
11 Subsection 48-45(2)
12 Subsection 48-50(1)
13 Paragraph 48-50(1)(a)
14 After section 48-50
15 At the end of subsection 48-60(1)
16 Section 48-70
17 Section 48-72
18 Subsection 48-73(1) (note 2)
19 After subsection 48-73(1)
20 Sections 48-75 to 48-90
21 Section 51-1
22 Subdivision 51-A (heading)
23 Section 51-5 (heading)
24 Subsection 51-5(1)
25 Paragraph 51-5(1)(c)
26 Paragraph 51-5(1)(e)
27 Subsection 51-5(1)
28 Subsection 51-5(2) (including the note)
29 After section 51-5
30 Subdivision 51-B (heading)
31 Subdivision 51-C
32 Subsection 58-10(6)
33 Paragraph 151-25(1)(c)
34 Paragraph 151-25(1)(d)
35 Sections 151-65 and 151-70
36 Section 195-1
37 Section 195-1 (definition of joint venture operator)
38 Section 195-1 (paragraph (a) of the definition of member)
39 Section 195-1 (definition of participant)
40 Section 195-1 (definition of representative member)
Taxation Administration Act 1953
41 Subsection 110-50(2) in Schedule 1 (table items 23 to 28)
42 Subsection 110-50(2) in Schedule 1 (table items 35 to 41)
43 Transitional provisions for GST groups
44 Transitional provisions for GST joint ventures
45 Application
Part 2 Indirect tax sharing agreements
A New Tax System (Goods and Services Tax) Act 1999
46 Section 9-39 (table item 5B)
47 Section 9-39 (after table item 12)
48 Section 37-1 (table item 17A)
49 Section 37-1 (after table item 35)
50 Subsection 48-40(1) (note)
51 Subsection 51-30(1) (note)
52 Division 110 (heading)
53 Section 110-1
54 After section 110-1
55 At the end of Division 110
Taxation Administration Act 1953
56 Before subsection 444-80(1) in Schedule 1
57 Subsection 444-80(1) in Schedule 1
58 After subsection 444-80(1) in Schedule 1
59 Before subsection 444-90(1) in Schedule 1
60 Subsection 444-90(1) in Schedule 1
61 After subsection 444-90(1) in Schedule 1
62 Before subsection 444-90(4) in Schedule 1
63 Application
Schedule 2 Rulings
A New Tax System (Goods and Services Tax) Act 1999
1 Section 2-30
2 At the end of section 9-99
3 At the end of section 11-25
4 At the end of section 13-99
5 At the end of section 15-20
Excise Act 1901
6 At the end of Part XII
Income Tax Assessment Act 1997
7 Subsection 995-1(1)
8 Subsection 995-1(1)
9 Subsection 995-1(1)
10 Subsection 995-1(1) (definition of indirect tax ruling)
11 Subsection 995-1(1) (definition of private indirect tax ruling)
12 Subsection 995-1(1) (definition of public indirect tax ruling)
Taxation Administration Act 1953
13 Subsection 2(1)
14 Subsection 2(1)
15 Subsection 2(1)
16 Subsection 2(1)
17 Subsection 2(1)
18 Section 14ZQ (definition of private ruling)
19 Section 14ZVA
20 After subsection 14ZW(1AAA)
21 Subsection 14ZW(1A)
22 Section 105-1 in Schedule 1
23 Section 105-60 in Schedule 1
24 After paragraph 357-55(fa) in Schedule 1
25 Paragraph 357-55(g) in Schedule 1
26 At the end of section 357-55 in Schedule 1
27 Subsection 357-60(1) in Schedule 1
28 Subsection 357-60(1) in Schedule 1 (after example 2)
29 At the end of section 357-60 in Schedule 1
30 Subsection 357-75(1) in Schedule 1
31 Subsection 357-75(1) in Schedule 1 (at the end of the table heading)
32 After subsection 357-75(1) in Schedule 1
33 Subsection 357-75(2) in Schedule 1
34 Subsections 358-10(2) and 358-20(3) in Schedule 1
35 Subsection 359-25(4) in Schedule 1
36 At the end of subsection 359-25(4) in Schedule 1
37 Paragraph 359-30(a) in Schedule 1
38 Paragraph 359-30(b) in Schedule 1
39 Paragraph 359-55(1)(b) in Schedule 1
40 Subsection 359-55(1) in Schedule 1 (note)
41 Subsection 359-55(3) in Schedule 1
42 At the end of section 359-55 in Schedule 1
43 At the end of subsection 359-60(3) in Schedule 1
44 Before subsection 360-5(1) in Schedule 1
45 After subsection 360-5(2) in Schedule 1
46 Transitional provision
Schedule 3 Tax invoices
A New Tax System (Goods and Services Tax) Act 1999
1 Subsection 29-70(1)
2 Section 29-99 (after table item 3)
3 After section 48-55
4 Section 195-1 (definition of tax invoice)
5 Application of amendments
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