Goods and Services Tax Amendment Act 1996

1: Short Title, application, and commencement
1: This Act may be cited as the Goods and Services Tax Amendment Act 1996, and shall be read together with and deemed part of the Goods and Services Tax Act 1985
2: Except as provided in subsections (3) (4)
3: Except as provided in subsection (4) 2(2) 3(1) (3) 5(1)(a) (b) (d) 6 7 8 17
4: Where—
a: A provision of this Act amends, inserts, or repeals a provision ( the relevant provision
b: The relevant provision is referred to in, or necessary for the purposes of, another provision ( the other provision
c: The other provision—
i: Is amended, inserted, or repealed by this Act; and
ii: Has an application date that is not the same as the general application date for the relevant provision,— the relevant provision shall, for all purposes in regard to the other provision, have the same application date as the other provision.
2: Interpretation
1: Section 2(1) additional tax
2: This subsection inserted the definition of Challenge s 2(1)
3: This subsection inserted the definition of the term Late payment s 2(1)
4: Section 2(1) penal tax
5: This subsection inserted the definition of the term Shortfall penalty s 2(1)
6: This subsection substituted para (b) tax payable 2(1)
7: This subsection amended the definition of the term tax payable s 2(1)
8: Subsection (2)
3: Goods and services tax incurred relating to determination of liability to tax
1: This subsection amended s 20A(2) section 11(1) of the Goods and Services Tax Amendment Act 1988
2: This subsection inserted s 20A(3)(ca)
3: This subsection amended s 20A(3)(d)
4: Payment of tax
This section amended s 23(3)
5: Assessment of tax
1: This subsection amended s 27
2: This subsection amended s 27
3: This subsection amended s 27
4: This subsection amended s 27
5: This subsection amended s 27
6: This subsection amended s 27
7: These subsection amended s 27
8: Section 9(2) Goods and Services Tax Amendment Act 1990 Subsection (5)(1)(c) repealed 23 September 1997 Taxation (Remedial Provisions) Act 1997
6: Assessments deemed correct except in challenge proceedings
This section amended s 29
7: Application of
Parts 4A 8A Tax Administration Act 1994
1: This subsection substituted s 31
2: Section 8 of the Goods and Services Tax Amendment Act (No 2) 1987
8: Repeal of
Part 5
1: This subsection repealed Part 5
2: Notwithstanding subsection (1) Part 5
a: Issued by the Commissioner under the principal Act before the 1st day of October 1996; or
b: That is referred to in section 31(2) section 7
3: The Commissioner may, with the written agreement of a registered person, specify that a notice of assessment or reassessment—
a: Issued before the 1st day of October 1996, is to be treated as if it had been issued after that date (in which case the provisions of Parts 4A 8A Tax Administration Act 1994
b: Issued on or after the 1st day of April 1996, is to be treated as if it had been issued before that date (in which case the provisions of Part 5
4: For the purposes of a notice referred to in subsection (2) (3)(b) Tax Administration Act 1994 Part 5 Tax Administration Amendment Act (No 2) 1996
5: The following enactments are consequentially repealed:
a: Section 22 of the Goods and Services Tax Amendment Act 1986
b: Section 23 of the Goods and Services Tax Amendment Act 1986
c: Section 14 of the Goods and Services Tax Amendment Act 1988
d: Section 2(3) Goods and Services Tax Amendment Act (No 2) 1988
e: Section 4(6) Goods and Services Tax Amendment Act 1990
f: Section 10 Goods and Services Tax Amendment Act 1990
g: Section 8 of the Goods and Services Tax Amendment Act (No 2) 1990
h: Section 5(3) of the Goods and Services Tax Amendment Act 1991
i: Section 8(1) of the Goods and Services Tax Amendment Act 1992
j: Section 8(2) of the Goods and Services Tax Amendment Act 1992
k: Section 7 of the Goods and Services Tax Amendment Act (No 2) 1992
l: Section 8 of the Goods and Services Tax Amendment Act (No 2) 1992
m: Sections 4, 5, and 6 of the Goods and Services Tax Amendment Act (No 2) 1993
9: Additional tax to be payable if default made in payment of tax
1: Section 41
2: Notwithstanding subsection (1)
a: That section 41
b: Any provision giving rise to a liability on the part of a person under that section 41
c: Any provision that exists interdependently with, or has effect for the purposes of (including for the purposes of providing a right of relief or remission), a provision in that section 41 had not been repealed or varied by this Act or the Tax Administration Amendment Act (No 2) 1996
3: Section 3 Goods and Services Tax Amendment Act (No 2) 1991
10: Deductions where tax unpaid
This section amended s 43(2)
11: Application of certain provisions of
Income Tax Act 1976 Section 44
12: Refund of excess tax
This section amended s 45(1)
13: Commissioner's right to withhold payments
1: This subsection substituted s 46
2: Notwithstanding subsection (1)
a: That section 46
b: Any provision giving rise to a liability on the part of the Commissioner or a person under that section 46
c: Any provision that exists interdependently with, or has effect for the purposes of (including for the purposes of providing a right of relief or remission) a provision in that section 46 had not been varied or repealed by this Act or the Tax Administration Amendment Act (No 2) 1996
3: The following enactments are consequentially repealed:
a: Section 25(1) of the Goods and Services Tax Amendment Act 1986
b: Section 12 Goods and Services Tax Amendment Act 1990
c: Section 5(5) of the Goods and Services Tax Amendment Act 1991
14: Tax paid in excess may be credited towards tax payable when assessment re-opened
This section amended s 47
15: Power of Commissioner in respect of small amounts
Section 48
16: Relief from additional tax
Section 49
17: Appropriation of refunds
This section amended s 50
18: Application of
Part 9 Tax Administration Act 1994 This section inserted s 61B
19: Repeal of
Part 10
1: Part 10
2: Notwithstanding subsection (1) Part 10
a: That Part 10
b: Any provision giving rise to a liability on the part of a person under that Part 10
c: Any provision that exists interdependently with, or has effect for the purposes of (including for the purposes of providing a right of relief or remission), a provision in that Part 10 had not been repealed or varied by this Act or the Tax Administration Amendment Act (No 2) 1996
3: Section 32 of the Goods and Services Tax Amendment Act 1986