Source: https://www.legislation.gov.au/Details/C2012A00039
Timestamp: 2018-07-17 23:09:30
Document Index: 657223236

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art 4', 'art 4', 'art 4', 'arts 3', 'art 3', 'arts 3', 'art 3', 'arts 3', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 3', 'art 1', 'art 2', 'art 2', 'art 1', 'art 2', 'art 2', 'art 2', 'art 2']

Details: C2012A00039
- C2012A00039
Act No. 39 of 2012 as made
An Act to amend the law relating to indirect taxation, and for related purposes
Originating Bill: Indirect Tax Laws Amendment (Assessment) Bill 2012
C2012A00039
Schedule 1—Assessment of amounts under indirect tax laws 4
Part 1—Amendments commencing on 1 July 2012 4
Division 2—Definitions 18
A New Tax System (Luxury Car Tax) Act 1999 18
A New Tax System (Wine Equalisation Tax) Act 1999 19
Fuel Tax Act 2006 20
Division 3—Other amendments 22
Administrative Decisions (Judicial Review) Act 1977 22
A New Tax System (Luxury Car Tax) Act 1999 36
A New Tax System (Wine Equalisation Tax) Act 1999 38
Fuel Tax Act 2006 40
Product Grants and Benefits Administration Act 2000 45
Division 4—Transitional amendments 51
A New Tax System (Goods and Services Tax) Act 1999 51
Fuel Tax Act 2006 51
Division 5—Application of amendments and savings provision 55
Part 2—Amendments commencing on 1 January 2017 57
A New Tax System (Goods and Services Tax) Act 1999 57
A New Tax System (Goods and Services Tax Transition) Act 1999 57
Fuel Tax Act 2006 57
Part 3—Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 61
Schedule 2—Correcting errors in working out amounts under indirect tax laws 62
A New Tax System (Goods and Services Tax) Act 1999 62
Fuel Tax Act 2006 62
Schedule 3—Net amounts 65
A New Tax System (Goods and Services Tax) Act 1999 65
A New Tax System (Luxury Car Tax) Act 1999 67
A New Tax System (Wine Equalisation Tax) Act 1999 67
Schedule 4—Minor amendments 68
A New Tax System (Goods and Services Tax) Act 1999 68
Fuel Tax Act 2006 69
Taxation Administration Act 1953 70
This Act may be cited as the Indirect Tax Laws Amendment (Assessment) Act 2012.
(a) the day this Act received the Royal Assent; and
(b) 1 July 2012.
Schedule 1—Assessment of amounts under indirect tax laws
1 Before Part 4‑15 in Schedule 1
Part 4‑1—Returns and assessments
Division 155—Assessments
155‑A Making assessments
155‑B Amending assessments
155‑C Validity and review of assessments
155‑D Miscellaneous
155‑1 What this Division is about
(b) review of assessments.
Subdivision 155‑A—Making assessments
155‑5 Commissioner may make assessment
155‑10 Commissioner must give notice of assessment
155‑15 Self‑assessment
155‑20 Assessment of indirect tax on importations and customs dealing
155‑25 Special assessment
155‑30 Delays in making assessments
(1) The Commissioner may at any time make an assessment of an *assessable amount (including an assessment that the amount is nil).
Note 1: For amendment of assessments, see Subdivision 155‑B.
Note 2: An assessment can be reviewed: see Subdivision 155‑C.
(2) Each of the following is an assessable amount:
(a) a *net amount;
(b) a *net fuel amount;
(c) an amount of *indirect tax not included in an amount covered by another paragraph of this subsection;
(d) a credit under an *indirect tax law not included in an amount covered by another paragraph of this subsection.
(1) The Commissioner must give you notice of an assessment of an *assessable amount of yours as soon as practicable after the assessment is made.
Note: This section also applies to an amended assessment: see section 155‑80.
(2) The Commissioner may give you the notice electronically if you are required to lodge, or have lodged, the return (if any) that relates to the *assessable amount electronically.
(1) The Commissioner is treated as having made an assessment under section 155‑5 of an *assessable amount mentioned in an item of the following table, if the document mentioned in the item is given to the recipient mentioned in the item:
Self‑assessed amounts
your *net amount for a *tax period
your *GST return for the tax period
your *net fuel amount for a *tax period
your *fuel tax return for the tax period
the *GST payable by you on a *taxable importation
(2) The assessment is treated as having been made on the day the document is given to the recipient mentioned in column 2.
(3) The amount assessed is:
(a) if the document is required to state the *assessable amount—the amount (including a nil amount) stated; or
(b) otherwise—the amount (including a nil amount) worked out in accordance with the information stated in the document.
(4) The document is treated as being a notice of the assessment:
(b) given to you under section 155‑10 on the day the document is given to the recipient.
(5) This section does not apply to an *assessable amount if the Commissioner has already assessed the assessable amount on or before the day mentioned in paragraph (4)(b).
(1) The Commissioner is treated as having made an assessment under section 155‑5 of the *GST, *luxury car tax or *wine tax (whichever is applicable) payable by you on a *taxable importation, *taxable importation of a luxury car or *customs dealing, if:
(a) the document mentioned in column 1 of an item of the following table is communicated to Customs in respect of the importation or dealing; and
(b) Customs gives the document mentioned in column 2 of the item to an entity in respect of the importation or dealing.
Document communicated to Customs
Document given to an entity
an *import declaration
an *import declaration advice
a self‑assessed clearance declaration (within the meaning of the Customs Act 1901)
a *self‑assessed clearance declaration advice
(2) The assessment is treated as having been made on the day Customs gives the document mentioned in paragraph (1)(b) to the entity.
(3) The amount assessed is the amount (including a nil amount) worked out in accordance with the information stated in the 2 documents.
(4) The 2 documents are treated as together being a notice of the assessment:
(b) given to you under section 155‑10 on the day Customs gives the document mentioned in paragraph (1)(b) of this section to the entity.
(5) This section does not apply if the Commissioner has already assessed the *GST, *luxury car tax or *wine tax on or before the day mentioned in paragraph (4)(b).
For the purposes of making, under section 155‑5, an assessment of an *assessable amount that relates to a period (e.g. a tax period), the Commissioner may treat part of the period as being the whole period.
(1) You may give the Commissioner a written notice requiring the Commissioner to make an assessment of an *assessable amount of yours, if, 6 months after the day on which the relevant return (if any) for the assessable amount is given to the Commissioner, the Commissioner has not given to you notice of an assessment of the assessable amount under section 155‑10.
(2) You may object, in the manner set out in Part IVC of this Act, against the Commissioner’s failure to make the assessment if the Commissioner does not make the assessment within 30 days after the day the notice is given under subsection (1).
Subdivision 155‑B—Amending assessments
155‑35 Amendment during period of review
155‑40 Amendment during period of review—certain applications taken to be notices
155‑45 Amendment on application
155‑50 Amendment to give effect to private ruling
155‑60 Amendment because of review, objection or fraud
155‑65 Amending amended assessments
155‑70 Refreshed period of review
155‑75 Refunds of amounts overpaid
155‑80 Amended assessments are assessments
(1) The Commissioner may amend an assessment of an *assessable amount within the *period of review for the assessment.
Note 1: An amendment of an assessment can be reviewed: see Subdivision 155‑C.
Note 2: This section also applies to amended assessments: see section 155‑80. However, there are limits on how amended assessments can be amended: see sections 155‑65 and 155‑70.
Meaning of period of review
(2) The period of review, for an assessment of an *assessable amount of yours, is:
(i) starting on the day on which the Commissioner first gives notice of the assessment to you under section 155‑10; and
(ii) ending on the last day of the period of 4 years starting the day after that day; or
(b) if the period of review is extended under subsection (3) or (4) of this section—the period as so extended.
(3) The Federal Court of Australia may order an extension of the *period of review for an assessment of an *assessable amount of yours for a specified period, if:
(a) the Commissioner has started to examine your affairs in relation to the assessment; and
(b) the Commissioner has not completed the examination within the period of review for the assessment; and
(c) the Commissioner, during the period of review, applies to the Federal Court of Australia for an order extending the period; and
(d) the Court is satisfied that it was not reasonably practicable, or it was inappropriate, for the Commissioner to complete the examination within the period of review, because of:
(i) any action taken by you; or
(ii) any failure by you to take action that it would have been reasonable for you to take.
(4) You may, by written notice given to the Commissioner, consent to the extension of the *period of review for an assessment of an *assessable amount of yours for a specified period, if:
(c) the Commissioner, during the period of review, requests you to consent to extending the period of review.
(5) An order may be made under subsection (3), or consent given under subsection (4), in relation to an assessment of an *assessable amount more than once.
(1) An application made by you for an amendment of an assessment of an *assessable amount of yours is treated as being a notice of the amended assessment given to you by the Commissioner under section 155‑10, if:
(a) the application is in the *approved form; and
(b) the Commissioner makes the amendment:
(i) to give effect to the decision on the application; and
(ii) during the *period of review for the assessment; and
(c) the amendment the Commissioner makes is the entire amendment for which you applied, and nothing else.
(2) The notice is treated as having been given to you on whichever of the following is applicable:
(a) the first day the Commissioner adjusts the balance of an *RBA of yours as a result of the amendment;
(b) the day Customs gives an *import declaration advice, or a *self‑assessed clearance declaration advice, to an entity in respect of the relevant *taxable importation, *taxable importation of a luxury car or *customs dealing as a result of the amendment.
Note: The Commissioner must give you notice of the amended assessment under section 155‑10: see section 155‑80.
(a) you apply for a *private ruling during the *period of review for the assessment; and
(b) the Commissioner makes a private ruling because of the application.
(a) the Commissioner makes a declaration under subsection 165‑45(3) of the *GST Act (about compensating adjustments for anti‑avoidance declarations); or
(b) the Commissioner makes a declaration under subsection 75‑45(3) of the Fuel Tax Act 2006 (about compensating adjustments for anti‑avoidance declarations).
(b) as a result of an objection made by you, or pending a review or appeal; or
(c) if he or she is of the opinion there has been fraud or evasion.
The Commissioner cannot amend an amended assessment of an *assessable amount under section 155‑35 if the *period of review for the assessment has ended.
Note: The Commissioner can amend amended assessments at any time under sections 155‑45 to 155‑60.
(1) This section applies if the Commissioner has made one or more amendments of an assessment of an *assessable amount of yours under section 155‑35 about a particular.
(2) Despite section 155‑65, the Commissioner may amend (the later amendment) the amended assessment after the end of the *period of review for the assessment, if:
(a) the Commissioner makes the later amendment before the end of the period of 4 years starting on the day after the day on which the Commissioner gave notice of the last of the amendments mentioned in subsection (1) to you under section 155‑10; and
(b) the later amendment is about the particular mentioned in subsection (1) of this section; and
(c) the Commissioner has not previously amended the assessment under this section about that particular.
(a) an assessment of an *assessable amount of yours is amended; and
(b) as a result of the amendment, a *tax‑related liability (the earlier liability) of yours is reduced.
(2) For the purposes of any *taxation law that applies the *general interest charge, the amount by which the *tax‑related liability is reduced is taken never to have been payable.
Note 1: The general interest charge is worked out under Part IIA of this Act.
Note 2: Subsection 8AAB(4) of this Act lists the provisions that apply the charge.
(3) The Commissioner must apply the amount of any *tax‑related liability overpaid in accordance with Divisions 3 and 3A of Part IIB of this Act (about running balance accounts and the application of payments and credits).
(a) a later amendment of an assessment of an *assessable amount is made; and
Note: The Commissioner must give notice of the amended assessment under section 155‑10. Under section 155‑40, an application for an amendment is treated as being a notice of the amendment in certain circumstances.
Subdivision 155‑C—Validity and review of assessments
155‑85 Validity of assessment
155‑90 Review of assessments
The validity of any assessment of an *assessable amount is not affected by non‑compliance with the provisions of this Act or of any other *taxation law.
Subdivision 155‑D—Miscellaneous
155‑95 Entities
This Division applies, in relation to an *assessable amount under a *taxation law, to an entity under that taxation law in the same way as the Division applies to an entity under the Income Tax Assessment Act 1997.
2 At the end of Chapter 4 in Schedule 1
Part 4‑90—Evidence
Division 350—Evidence
350‑A Evidence
350‑1 What this Division is about
Subdivision 350‑A—Evidence
350‑10 Evidence
350‑15 Judicial notice of signature
This Subdivision applies in relation to *taxation laws that are *indirect tax laws.
(2) Paragraph (b) of column 1 of item 2 of the table in subsection (1) applies to:
(a) a declaration under subsection 165‑40(1) or 165‑45(3) of the *GST Act that states:
(i) the amount that is (and has been at all times) a *net amount for a *tax period that started before 1 July 2012; or
(ii) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012; or
(b) a declaration under subsection 75‑40(1) or 75‑45(3) of the Fuel Tax Act 2006 that states the amount that is (and has been at all times) a *net fuel amount for a tax period, or *fuel tax return period, that started before 1 July 2012.
Note: Division 165 of the GST Act and Division 75 of the Fuel Tax Act 2006 are anti‑avoidance provisions.
(3) The production of a certificate that:
(a) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner; and
(b) states that, from the time specified in the certificate, an amount was payable under a *taxation law (whether to or by the Commissioner);
(c) the amount is payable from that time; and
(d) the particulars stated in the certificate are correct.
(4) The production of a document that:
(a) appears to be a copy of, or extract from, any document (the original document) made or given by or to an entity for the purposes of a *taxation law; and
(b) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner;
(b) a *Second Commissioner; or
(c) a *Deputy Commissioner; or
(d) a delegate of the Commissioner;
assessed GST, on:
(a) a *taxable supply under section 78‑50 (settlements of insurance claim) or 105‑5 (supplies by creditors in satisfaction of debts); or
4 Section 195‑1
assessed net amount, for a *tax period, means the *net amount *assessed for the tax period.
6 Section 27‑1
7 Section 27‑1
8 Section 33‑1
9 Section 33‑1
assessed GST has the meaning given by the GST Act.
assessed luxury car tax has the meaning given by the Luxury Car Tax Act.
assessed wine tax has the meaning given by the Wine Tax Act.
taxable dealing has the meaning given by the Wine Tax Act.
taxable importation has the meaning given by the GST Act.
taxable importation of a luxury car has the meaning given by the Luxury Car Tax Act.
16 Section 110‑5
assessable amount has the meaning given by subsection 155‑5(2) in Schedule 1 to the Taxation Administration Act 1953.
22 Subsection 995‑1(1) (definition of assessment)
(b) in relation to a *tax‑related liability not covered by paragraph (a), has the meaning given by a *taxation law that provides for the assessment of the amount of the liability.
23 Subsection 995‑1(1)
fuel tax return means a return under the Fuel Tax Act 2006.
import declaration advice has the meaning given by the Customs Act 1901.
27 Subsection 995‑1(1)
period of review, for an assessment of an *assessable amount, has the meaning given by section 155‑35 in Schedule 1 to the Taxation Administration Act 1953.
self‑assessed clearance declaration advice has the meaning given by the Customs Act 1901.
objection decision has the meaning given by subsection 14ZY(2).
30 Paragraph (e) of Schedule 1
Before “in Schedule 1 to that Act”, insert “or 4‑1”.
31 Section 2‑30
Omit “Parts 3‑10, 4‑15 and 5‑5 in Schedule 1 to the Taxation Administration Act 1953 contain”, substitute “Schedule 1 to the Taxation Administration Act 1953 contains”.
32 Section 7‑15
Omit “*net amount”, substitute “amount *assessed as being the *net amount”.
33 Section 7‑15 (before the left‑aligned note)
Note 1: For assessment of net amounts, see Division 155 in Schedule 1 to the Taxation Administration Act 1953.
34 Section 7‑15 (left‑aligned note)
35 Section 17‑1
Note: GST on taxable importations is not included in the net amount. It is dealt with separately under section 33‑15.
36 After section 23‑15
23‑20 Not registered for 4 years
Despite section 23‑5, you are treated as not having been *required to be registered under this Act on a day if your *registration could not take effect from that day because of subsection 25‑10(1A).
Note: Subsection 25‑10(1A) provides that the date of effect of your registration must not be a day that occurred more than 4 years before the day of the Commissioner’s decision to register you, unless the Commissioner is of the opinion there has been fraud or evasion.
37 After subsection 25‑10(1)
(1A) The date of effect must not be a day that occurred more than 4 years before the day of the decision, unless the Commissioner is of the opinion there has been fraud or evasion.
38 Section 27‑1
Omit “(the amounts payable by you or to you)”.
39 Section 29‑1 (note)
Omit “GST”, substitute “assessed GST”.
40 Subsection 29‑10(4)
Omit “states a *net amount that”.
41 Subsection 29‑10(4) (note)
After “Section 93‑5”, insert “or 93‑15”.
42 Subsection 29‑15(1)
Omit “GST”, substitute “*assessed GST”.
43 Subsection 29‑15(2)
Omit “GST” (first occurring), substitute “*assessed GST”.
44 Subsection 29‑70(1B) (note)
45 Subsection 31‑20(1)
(1) You must, if required by the Commissioner, whether before or after the end of a tax period, give to the Commissioner, within the time required, a *GST return or a further or fuller GST return for the tax period or a specified period, whether or not you have given the Commissioner a GST return for the tax period under section 31‑5.
46 After section 31‑25
31‑30 GST returns treated as being duly made
A *GST return purporting to be made or signed by or on behalf of an entity is treated as having been duly made by the entity or with the entity’s authority until the contrary is proved.
47 Section 33‑1
Omit “net amounts”, substitute “assessed net amounts”.
48 Section 33‑1 (before note 1)
Note 1A: For provisions about assessment (including self‑assessment), see Division 155 in Schedule 1 to the Taxation Administration Act 1953.
49 Section 33‑3 (heading)
33‑3 When payments of assessed net amounts must be made—quarterly tax periods
50 Paragraph 33‑3(a)
Omit “*net amount”, substitute “*assessed net amount”.
51 Section 33‑3
Omit “must pay the net amount”, substitute “must pay the assessed net amount”.
52 Section 33‑3 (table)
Omit “net amount”, substitute “assessed net amount”.
53 Section 33‑5 (heading)
33‑5 When payments of assessed net amounts must be made—other tax periods
54 Subsection 33‑5(1)
Omit “*net amount for”, substitute “*assessed net amount for”.
55 Subsection 33‑5(1)
Omit “net amount to”, substitute “assessed net amount to”.
56 Subsection 33‑5(2)
57 Section 33‑10 (heading)
33‑10 How payment of assessed net amounts are made
58 Subsection 33‑10(1)
Omit “any *net amounts”, substitute “any *assessed net amounts”.
59 Subsection 33‑10(1)
Omit “a net amount”, substitute “an assessed net amount”.
60 Subsection 33‑10(2)
Omit “*net amounts”, substitute “*assessed net amounts”.
61 Section 33‑15 (heading)
33‑15 Payments of assessed GST on importations
62 Subsection 33‑15(1)
63 Paragraph 33‑15(1)(b) (note)
64 Subsection 33‑15(2)
65 Section 35‑1
66 Subsection 35‑5(1)
67 Subsection 35‑5(2)
(a) the Commissioner amends the *assessment of your *net amount; and
(b) your *assessed net amount before the amendment was less than zero; and
(f) despite Division 33, that assessed net amount became payable, and due for payment, by you at the time when the amount was paid or applied.
Note: Treating the excess as if it were an assessed net amount has the effect of applying the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105‑80 in that Schedule.
68 Section 35‑10
35‑10 When entitlement arises
Your entitlement to be paid an amount under section 35‑5 arises when the Commissioner gives you notice of the *assessment of your *net amount for the tax period.
Note: In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your GST return (see section 155‑15 in Schedule 1 to the Taxation Administration Act 1953).
69 Section 35‑99 (note)
70 Subsection 51‑55(1)
Omit “the *net amount”, substitute “the *assessed net amount”.
71 Paragraph 51‑55(1)(a)
72 Section 51‑60
73 Section 51‑60
Omit “that net amount”, substitute “that assessed net amount”.
74 Subsection 54‑60(1)
75 Paragraph 54‑60(1)(a)
76 Section 54‑65
77 Section 54‑65
78 Subparagraph 60‑15(1)(e)(i)
79 Paragraph 60‑30(1)(a)
80 Subsection 78‑90(1)
(1) An entity that is not *registered or *required to be registered during a particular month must pay to the Commissioner:
(a) amounts of *assessed GST on *taxable supplies under section 78‑50 that it makes during that month; and
(b) *assessed amounts of *increasing adjustments that it has that arise, during that month, in relation to supplies that are taxable supplies under section 78‑50.
(1A) The entity must pay each amount:
(ii) the day the Commissioner gives notice of the relevant *assessment to the entity under section 155‑10 in Schedule 1 to the Taxation Administration Act 1953; and
81 Sections 93‑1 and 93‑5
93‑1 What this Division is about
Your entitlements to input tax credits for creditable acquisitions cease unless they are included in your assessed net amounts within a limited period (generally 4 years).
However, this time limit does not apply in certain limited cases.
93‑5 Time limit on entitlements to input tax credits
(1) You cease to be entitled to an input tax credit for a *creditable acquisition to the extent that the input tax credit has not been taken into account, in an *assessment of a *net amount of yours, during the period of 4 years after the day on which you were required to give to the Commissioner a *GST return for the tax period to which the input tax credit would be attributable under subsection 29‑10(1) or (2).
Note: Section 93‑10 sets out circumstances in which your entitlement to the input tax credit does not cease under this section.
(2) This section has effect despite section 11‑20 (which is about entitlement to input tax credits).
Note: You must hold a valid tax invoice relating to a creditable acquisition to be entitled to have an input tax credit for that acquisition taken into account in working out your assessed net amount for a tax period: see subsection 29‑10(3).
82 At the end of section 93‑10
(4) You do not cease under section 93‑5 to be entitled to an input tax credit if:
(a) the input tax credit is for a *creditable acquisition that relates to making a supply; and
(b) during the period of 4 years mentioned in subsection 93‑5(1), a *net amount of yours is *assessed on the basis that the supply is *input taxed; and
(c) after the end of that 4‑year period, the Commissioner amends the assessment of your net amount for the tax period to which the supply is attributable under section 155‑35, 155‑45 or 155‑50, or paragraph 155‑60(a) or (b), in Schedule 1 to the Taxation Administration Act 1953 on the basis that the supply is not input taxed; and
(d) the input tax credit is taken into account in an assessment of a net amount of yours (the credit assessment):
(i) after the end of that 4‑year period; and
(ii) at a time when the Commissioner may amend the assessment of your net amount for the tax period mentioned in subsection 93‑5(1) of this Act (whether the credit assessment or another assessment) under Subdivision 155‑B in Schedule 1 to the Taxation Administration Act 1953 on the basis that you are entitled to the input tax credit.
(a) you requested the Commissioner to treat a document under subsection 29‑70(1B) as a *tax invoice for the purposes of attributing an input tax credit to a tax period; and
(b) you made the request before the end of the 4‑year period mentioned in subsection 93‑5(1) in relation to the tax period; and
you do not cease under section 93‑5 to be entitled to the input tax credit to the extent that, had the Commissioner agreed to the request before the end of the 4‑year period, you would not cease under that section to be entitled to the credit.
83 Section 93‑15
Omit “Section 93‑10 does not apply”, substitute “You are not entitled to an input tax credit for a *creditable acquisition”.
84 Paragraph 93‑15(a)
Omit “*creditable acquisition for which you would be entitled to an input tax credit but for this section”, substitute “creditable acquisition”.
85 Subsection 105‑20(1)
(1) If you are not *registered or *required to be registered during a particular month, you must pay to the Commissioner:
(a) amounts of *assessed GST on *taxable supplies under section 105‑5 that you make during that month; and
(b) *assessed amounts of *increasing adjustments that you have that arise, during that month, in relation to supplies that are taxable supplies under section 105‑5.
(1A) You must pay each amount:
(ii) the day the Commissioner gives notice of the relevant *assessment to you under section 155‑10 in Schedule 1 to the Taxation Administration Act 1953; and
86 Section 114‑15
114‑15 Payments of amounts of assessed GST where security for payment of customs duty is forfeited
(a) a circumstance relating to goods is an importation of the goods into Australia because of an item of the table in section 114‑5; and
(b) security has been given under the Customs Act 1901 for payment of *customs duty in respect of the goods; and
(c) the security is forfeited;
any *assessed GST payable on the importation is to be paid when the security is forfeited.
(2) This section has effect despite section 33‑15 (which is about payments of amounts of assessed GST on importations).
87 Section 114‑20
114‑20 Payments of amounts of assessed GST where delivery into home consumption is authorised under section 71 of the Customs Act
(a) the delivery of goods into home consumption in accordance with an authorisation under section 71 of the Customs Act 1901 is an importation into Australia because of item 1, 2, 3 or 4 of the table in section 114‑5; and
(b) information was provided under section 71 of that Act in connection with the granting of the authorisation;
any *assessed GST payable on the importation is to be paid when the information was provided/on or before the granting of the authorisation.
(2) This section has effect despite sections 33‑15 (which is about payments of amounts of assessed GST on importations) and 114‑15.
88 Section 117‑15 (heading)
117‑15 Refunds of assessed GST on certain reimportations of live animals
89 Paragraph 117‑15(1)(a)
90 Subsection 117‑15(1)
Omit “GST payable”, substitute “assessed GST payable”.
91 Subsection 133‑5(1) (note)
92 Subsection 138‑5(2) (paragraph (c) of the definition of applicable value)
93 Subsection 139‑5(2) (paragraph (c) of the definition of applicable value)
94 Section 151‑50 (heading)
151‑50 When payments of assessed net amounts for annual tax periods must be made
95 Subsection 151‑50(1)
96 Subsection 151‑50(1)
97 Subsection 151‑50(2)
98 Subsection 151‑60(2)
99 Subsection 151‑60(2)
100 Subsection 151‑60(3)
101 Subsection 162‑5(3)
102 Subsection 162‑90(2)
103 Subsection 162‑90(2)
104 Subsection 162‑90(3)
105 Subsection 162‑95(3)
106 Subsection 162‑95(3)
107 Subsection 162‑95(4)
108 Section 162‑110 (heading)
162‑110 When payments of assessed net amounts must be made—GST instalment payers
109 Paragraph 162‑110(1)(b)
110 Subsection 162‑110(1)
111 Subsection 162‑110(2)
112 Subsection 162‑145(3)
Omit “your *net amounts”, substitute “your *assessed net amounts”.
113 Paragraph 162‑190(b)
114 Paragraph 162‑200(4)(b)
115 Section 165‑40 (heading)
165‑40 Commissioner may make declaration for purpose of negating avoider’s GST benefits
116 Section 165‑40
Before “For the purpose”, insert “(1)”.
117 Section 165‑40 (note)
118 At the end of section 165‑40
(2) The Commissioner must take such action as he or she considers necessary to give effect to a declaration made under this section.
119 Paragraph 165‑45(1)(a)
Omit “section 165‑40”, substitute “subsection 165‑40(1)”.
120 Subsection 165‑45(3) (note)
121 Subsection 165‑45(5) (note)
122 Section 165‑50
165‑50 Declaration has effect according to its terms
123 Section 171‑1
124 Subsection 171‑5(1)
125 Subsection 171‑5(1) (note)
Omit “GST and luxury car tax”, substitute “assessed GST and assessed luxury car tax”.
126 Subsection 171‑5(1A)
127 Subsection 171‑5(1A) (note)
128 Subsection 171‑5(2)
129 Section 195‑1 (note at the end of the definition of creditable acquisition)
After “93‑5”, insert “, 93‑15”.
130 Subsection 2‑10(1)
Omit “luxury car tax on importations”, substitute “assessed luxury car tax on importations”.
131 Section 2‑25
After “Parts 3‑10”, insert “, 4‑1”.
132 Subdivision 13‑B (heading)
133 Section 13‑20 (heading)
134 Subsection 13‑20(1)
Omit “Luxury car tax”, substitute “*Assessed luxury car tax”.
135 Paragraph 13‑20(1)(b) (note 1)
136 Paragraph 13‑20(1)(b) (after note 1)
137 Paragraph 13‑20(1)(b) (note 2)
Omit “luxury car tax”, substitute “assessed luxury car tax”.
138 Subsection 13‑20(2)
139 Subsection 13‑25(1)
140 Subsection 13‑25(1) (note)
141 Subsection 13‑25(1A)
142 Subsection 13‑25(1A) (note)
143 Section 2‑20
Omit “wine tax” (last occurring), substitute “assessed wine tax”.
144 Section 2‑33
145 Subsection 19‑25(5)
Omit “Part 3‑10”, substitute “Parts 3‑10 and 4‑1”.
146 Section 23‑1
147 Subsection 23‑5(1)
Omit “wine tax”, substitute “*assessed wine tax”.
148 Paragraph 23‑5(1)(b) (note 1)
149 Paragraph 23‑5(1)(b) (after note 1)
150 Paragraph 23‑5(1)(b) (note 2)
Omit “wine tax”, substitute “assessed wine tax”.
151 Subsection 23‑5(2)
152 Subparagraph 71AAAL(3)(a)(i)
Omit “GST payable on the taxable importation (as defined in the GST Act)”, substitute “assessed GST payable on the taxable importation”.
153 Subparagraph 71AAAL(3)(a)(ii)
Omit “(as defined in the Luxury Car Tax Act) is associated with the import of the goods—the luxury car tax”, substitute “is associated with the import of the goods—the assessed luxury car tax”.
154 Subparagraph 71AAAL(3)(a)(iii)
Omit “(as defined in the Wine Tax Act) is associated with the import of the goods—the wine tax”, substitute “is associated with the import of the goods—the assessed wine tax”.
155 Paragraph 71AAAL(3)(b)
Omit “unpaid GST, luxury car tax or wine tax”, substitute “unpaid assessed GST, assessed luxury car tax or assessed wine tax”.
156 Paragraph 71C(4)(b)
Omit “GST, luxury car tax, wine tax”, substitute “assessed GST, assessed luxury car tax, assessed wine tax”.
157 Subparagraph 71C(7)(a)(i)
158 Subparagraph 71C(7)(a)(ii)
159 Subparagraph 71C(7)(a)(iii)
160 Paragraph 71AAAL(7)(b)
161 Subsection 105D(3) (note)
Omit “of GST”, substitute “of assessed GST”.
162 Paragraph 162(1)(b)
163 Paragraph 162(1)(c)
Omit “(as defined in the Luxury Car Tax Act) is associated with the import of those goods—the luxury car tax”, substitute “is associated with the import of those goods—the assessed luxury car tax”.
164 Paragraph 162A(2)(b)
Omit “GST that may become payable on the taxable importation (as defined in the GST Act)”, substitute “assessed GST that may become payable on the taxable importation”.
165 Paragraph 162A(2)(c)
166 Section 44‑1
Omit “net fuel amount determines”, substitute “assessed net fuel amount determines”.
167 Section 47‑1
168 Section 47‑5
169 At the end of section 47‑10
170 Section 60‑1
Omit “You work out your net fuel amount”, substitute “Your net fuel amount is worked out”.
171 Section 61‑1
172 At the end of section 61‑1
173 Sections 61‑5 and 61‑10
174 After subsection 61‑15(2)
175 After section 61‑15
61‑17 Returns treated as being duly made
A return purporting to be made or signed by or on behalf of an entity is treated as having been duly made by the entity or with the entity’s authority until the contrary is proved.
176 Subsection 65‑5(4)
Omit “states a *net fuel amount that”.
177 Paragraph 70‑30(b)
After “*net fuel amount”, insert “, *assessed net fuel amount”.
178 Paragraph 70‑30(d)
After “*net amount”, insert “, assessed net amount”.
179 Section 75‑1
Omit “net fuel amounts”, substitute “assessed net fuel amounts”.
180 Section 75‑40 (heading)
181 Subsection 75‑40(1) (note)
182 At the end of section 75‑40
183 Paragraph 75‑45(1)(a)
Omit “section 75‑40”, substitute “subsection 75‑40(1)”.
184 Subsections 75‑45(3) and (5) (note)
185 Section 75‑50
186 Subsection 27‑15(3)
Omit “the payment of *GST”, substitute “the payment of *assessed GST”.
187 Subsection 27‑15(3)
Omit “that payment of GST”, substitute “that payment of assessed GST”.
188 Subsection 15(2A)
Omit “that includes a net fuel amount”.
189 Subsection 15(4) (definition of net fuel amount)
190 Subsection 8AAZLG(2)
After “makes”, insert “or amends”.
191 Subsection 8AAZMA(1)
192 Section 14ZQ (definition of objection decision)
193 After paragraph 14ZW(1)(be)
(bf) if the taxation objection is made under subsection 155‑30(2) in Schedule 1 to this Act—60 days after the end of the period of 30 days mentioned in that subsection; or
(bg) if the taxation objection is made under Subdivision 155‑C in Schedule 1 to this Act—the period mentioned in paragraph 155‑35(2)(a) in that Schedule in relation to the assessment concerned; or
194 Before subsection 14ZW(1A)
(1AAC) The person cannot lodge a taxation objection against a private indirect tax ruling (to which subsection (1AAB) does not apply) after the end of whichever of the following ends last:
(b) the period mentioned in paragraph 155‑35(2)(a) in Schedule 1 in relation to the assessment of the assessable amount to which the ruling relates.
195 Paragraph 14ZW(1B)(b)
Omit “or (bb)”, substitute “, (bb), (bf) or (bg)”.
196 Subsection 14ZY(2)
(1B) If the taxation objection is an objection under subsection 155‑30(2) in Schedule 1 against the Commissioner’s failure to make an assessment of an assessable amount, the Commissioner must decide to make an assessment of the assessable amount.
(2) A decision of the Commissioner mentioned in subsection (1), (1A) or (1B) is an objection decision.
197 Subsection 14ZYA(1)
After “subsection”, insert “155‑30(2) or”.
198 Subsection 14ZYB(1)
Omit “subsection 359‑50(3) in Schedule 1 against the Commissioner’s failure to make a private ruling”, substitute “subsection 155‑30(2) or 359‑50(3) in Schedule 1”.
199 At the end of subsection 14ZYB(1)
Note 1: Subsection 155‑30(2) provides for objections against the Commissioner’s failure to make an assessment of an assessable amount.
Note 2: Subsection 359‑50(3) provides for objections against the Commissioner’s failure to make a private ruling.
200 Section 105‑1 in Schedule 1
Note 1: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.
Note 2: For assessment of assessable amounts under indirect tax laws, see Division 155.
201 Section 105‑1 in Schedule 1
202 Subparagraph 105‑65(2)(a)(i) in Schedule 1
203 Subparagraph 105‑65(2)(a)(ii) in Schedule 1
204 Subparagraph 105‑65(2)(b)(i) in Schedule 1
205 Subparagraph 105‑65(2)(b)(ii) in Schedule 1
206 Paragraphs 105‑80(2)(a) and (b) in Schedule 1
207 Subdivision 105‑E in Schedule 1
208 Subsection 110‑50(1) in Schedule 1 (note)
209 Subsection 110‑50(2) in Schedule 1 (cell at table item 61, column headed “Provision of GST Act under which decision is made”)
subsection 165‑40(1)
210 Subsection 111‑50(1) in Schedule 1 (note)
211 Subsection 112‑50(1) in Schedule 1 (note)
212 Subsection 112‑50(2) in Schedule 1 (cell at table item 1, column headed “Provision of the Fuel Tax Act 2006 under which decision is made”)
subsection 75‑40(1)
213 Chapter 4 in Schedule 1 (heading)
Chapter 4—Generic assessment, collection and recovery rules
214 Subsection 250‑10(2) in Schedule 1 (table item 5)
assessed net amount, including amounts in respect of luxury car tax and wine equalisation tax
33‑3, 33‑5, 35‑5(2)
215 Subsection 250‑10(2) in Schedule 1 (table item 10, column headed “Topic”)
216 Subsection 250‑10(2) in Schedule 1 (table items 12, 12A and 12B)
assessed GST on supplies made in settlement of claims under insurance policies
assessed GST on supplies made in satisfaction of debts
105‑20
217 Subsection 250‑10(2) in Schedule 1 (table item 15, column headed “Topic”)
218 Subsection 250‑10(2) in Schedule 1 (table item 20, column headed “Topic”)
219 Subsection 250‑10(2) in Schedule 1 (table item 36, column headed “Topic”)
Omit “net fuel amount”, substitute “assessed net fuel amount”.
220 Subsection 250‑10(2) in Schedule 1 (table item 36, column headed “Provision”)
Omit “61‑5(3),”, substitute “61‑5(2)”.
221 Paragraph 288‑20(a) in Schedule 1
Omit “a *net amount”, substitute “an *assessed net amount”.
222 Paragraphs 357‑55(i) and (j) in Schedule 1
223 Paragraph 382‑5(1)(b) in Schedule 1
(iii) if such an assessment has been amended under Subdivision 155‑B—the period of 4 years mentioned in paragraph 155‑70(2)(a) (which provides for a refreshed period of review) that applies to the latest such amendment.
Division 4—Transitional amendments
224 At the end of subsection 93‑10(1)
Note 3: Sections 105‑50 and 105‑55 in Schedule 1 to the Taxation Administration Act 1953 only apply in relation to tax periods starting before 1 July 2012.
Note 4: This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
225 At the end of subsection 93‑10(2)
Note 3: Section 105‑50 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods starting before 1 July 2012.
226 At the end of subsection 93‑10(3)
227 Subsection 47‑10(1) (note)
Note 1: Section 105‑50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts, and section 105‑55 in Schedule 1 to that Act deals with the time limit within which you can claim amounts relating to indirect tax.
Note 2: Sections 105‑50 and 105‑55 in Schedule 1 to the Taxation Administration Act 1953 only apply in relation to tax periods and fuel tax return periods starting before 1 July 2012.
Note 3: This subsection will be repealed on 1 January 2017 (see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012).
228 Subsection 47‑10(2) (note)
Note 1: Section 105‑50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts.
Note 2: Section 105‑50 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods and fuel tax return periods starting before 1 July 2012.
229 Subsection 47‑10(3) (note)
230 At the end of subsection 47‑10(3)
Note 2: Section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods and fuel tax return periods starting before 1 July 2012.
231 At the end of subsection 14ZW(1AAA)
Note 1: Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods and fuel tax return periods starting before 1 July 2012.
Note 2: This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
232 After subsection 14ZW(1AAB)
(1AABA) Subsection (1AAB) applies in relation to:
(b) a payments or refund that:
Note: Subsection (1AAB) and this subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
233 Before section 105‑5 in Schedule 1
105‑3 Application of Subdivision
234 At the end of section 105‑40 in Schedule 1
235 At the end of section 105‑50 in Schedule 1
(4) This section applies in relation to payments and refunds that:
Note: This section will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
236 At the end of section 105‑55 in Schedule 1
(b) do not relate to any tax periods, or fuel tax return periods, but relate to liabilities or entitlements that arose before 1 July 2012.
237 Subsection 110‑50(2) in Schedule 1 (cell at table item 61, column headed “Decision”)
making a declaration that states:
(b) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012
238 Subsection 112‑50(2) in Schedule 1 (cell at table item 1, column headed “Decision”)
making a declaration that states the amount that is (and has been at all times) the *net fuel amount for a *tax period, or *fuel tax return period, that ended before 1 July 2012
Division 5—Application of amendments and savings provision
240 Application of amendments—declarations
Despite item 239, item 2 of the table in subsection 350‑10(1) in Schedule 1 to the Taxation Administration Act 1953 applies, in relation to declarations under the A New Tax System (Goods and Services Tax) Act 1999 or the Fuel Tax Act 2006, as mentioned in subsection 350‑10(2) in that Schedule.
(1) A specification:
(a) made by the Commissioner for the purposes of subsection 78‑90(1) of the A New Tax System (Goods and Services Tax) Act 1999; and
has effect, from that commencement, as if it had been made for the purposes of paragraph 78‑90(1A)(b) of that Act as in force after that commencement.
(2) A specification:
(a) made by the Commissioner for the purposes of subsection 105‑20(1) of the A New Tax System (Goods and Services Tax) Act 1999; and
has effect, from that commencement, as if it had been made for the purposes of paragraph 105‑20(1A)(b) of that Act as in force after that commencement.
Part 2—Amendments commencing on 1 January 2017
242 Subsection 17‑20(2)
(2) The matters must relate to correction of errors that were made in working out *net amounts for tax periods to which subsection (2A) applies.
243 Paragraph 17‑20(2A)(b)
Omit “if the earlier tax period started on or after 1 July 2012—”.
244 Section 93‑1
245 Subsections 93‑10(1), (2) and (3)
246 Section 15IA
247 Section 47‑1
248 Subsections 47‑10(1), (2) and (3)
249 Subsection 47‑10(4) (heading)
250 Subsection 47‑10(4)
251 Subsection 60‑10(2)
252 Paragraph 60‑10(3)(b)
253 Paragraph 60‑10(4)(b)
Omit “if the earlier fuel tax return period started on or after 1 July 2012—”.
254 Subsection 995‑1(1) (definition of reviewable indirect tax decision)
255 Subsections 14ZW(1AAA), (1AAB) and (1AABA)
256 Subsection 14ZW(1AAC)
Omit “(to which subsection (1AAB) does not apply)”.
257 Section 105‑1 in Schedule 1
258 Subdivisions 105‑A and 105‑B in Schedule 1
259 Sections 105‑50 and 105‑55 in Schedule 1
260 Subsection 110‑50(2) in Schedule 1 (table item 61)
261 Subsection 112‑50(2) in Schedule 1 (table item 1)
262 Subsection 350‑10(1) in Schedule 1 (table item 2)
a notice of assessment of an *assessable amount
263 Subsection 350‑10(2) in Schedule 1
264 Application of amendments
(1) The amendments made by this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.
(2) The amendments made by this Part also apply in relation to payments and refunds that:
Part 3—Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
265 Subsection 2(1) (table item 3, column 2)
Before “Schedule 1”, insert “Part 1 of”.
266 Subsection 2(1) (table item 3, column 2)
Omit “However, the provision(s) do not commence at all if that Act does not receive the Royal Assent before 1 July 2012.”.
267 Subsection 2(1) (table item 6, column 2)
268 Subsection 2(1) (table item 6, column 2)
269 Part 2 of Schedule 2
270 Effect of repeal
(1) To avoid doubt, Part 2 of Schedule 2 to the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 is taken never to have commenced.
(2) Anything done under the Administrative Decisions (Judicial Review) Act 1977 or the Taxation Administration Act 1953 as amended by that Part (disregarding item 269 of this Schedule and this item) is taken to have been done under that Act as amended by:
(b) Part 1 of Schedule 2, and Part 2 of Schedule 3, to the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012.
271 Item 90 of Schedule 3 (note)
Schedule 2—Correcting errors in working out amounts under indirect tax laws
1 Subsection 17‑20(2)
(2) The matters must relate to correction of errors:
(a) that were made in working out *net amounts to which subsection (2A) applies; and
(i) that have ceased to be payable by you because of section 105‑50 in Schedule 1 to the Taxation Administration Act 1953; or
(ii) to which, because of section 105‑55 in that Schedule, you are not entitled.
Note: Paragraph (2)(b) will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
(2A) This subsection applies to a *net amount for a tax period (the earlier tax period) if:
(b) if the earlier tax period started on or after 1 July 2012—the tax period mentioned in subsection (1) starts during the *period of review for the *assessment of the *net amount.
2 Section 195‑1
3 At the end of Subdivision 60‑A
Note: Paragraph (2)(b) will be repealed on 1 January 2017 (see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012).
(b) if the earlier tax period started on or after 1 July 2012—the tax period mentioned in subsection (1) starts during the *period of review for the *assessment of the net fuel amount.
(b) if the earlier fuel tax return period started on or after 1 July 2012—the fuel tax return period mentioned in subsection (1) starts during the *period of review for the *assessment of the net fuel amount.
4 Section 110‑5
Schedule 3—Net amounts
1 Subsection 17‑5(2)
(2) However, the *net amount for the tax period:
(a) may be increased or decreased if you have any *adjustments for the tax period; and
(b) may be increased or decreased under Subdivision 21‑A of the *Wine Tax Act; and
(c) may be increased or decreased under Subdivision 13‑A of the A New Tax System (Luxury Car Tax) Act 1999.
Note 1: Under Subdivision 21‑A of the Wine Tax Act, amounts of wine tax increase the net amount, and amounts of wine tax credits reduce the net amount.
Note 2: Under Subdivision 13‑A of the A New Tax System (Luxury Car Tax) Act 1999, amounts of luxury car tax increase the net amount, and luxury car tax adjustments alter the net amount.
2 Subsection 123‑15(1)
Omit “net amount”, substitute “net amount”.
3 Subsection 123‑15(1)
Omit “method” (last occurring), substitute “simplified accounting method”.
4 After subsection 123‑15(1)
(1A) However, the *net amount worked out under subsection (1) for the tax period:
(a) may be increased or decreased under Subdivision 21‑A of the *Wine Tax Act; and
(b) may be increased or decreased under Subdivision 13‑A of the A New Tax System (Luxury Car Tax) Act 1999.
5 Subsection 126‑5(2)
(2) However, the *net amount worked out under subsection (1) for the tax period:
Note 1: See Part 2‑4 for the basic rules on adjustments.
Note 2: Under Subdivision 21‑A of the Wine Tax Act, amounts of wine tax increase the net amount, and amounts of wine tax credits reduce the net amount.
Note 3: Under Subdivision 13‑A of the A New Tax System (Luxury Car Tax) Act 1999, amounts of luxury car tax increase the net amount, and luxury car tax adjustments alter the net amount.
6 Paragraph 162‑105(a)
After “17‑5”, insert “, 123‑15”.
7 Section 195‑1 (definition of net amount)
net amount, for a tax period, has the meaning given by section 17‑5. However:
(a) it has the meaning given by section 162‑105 if the tax period is an *instalment tax period; or
(b) it has the meaning given by section 123‑15 if a choice under Division 123 to apply a *simplified accounting method has effect during the tax period, and paragraph (a) does not apply; or
(c) it has the meaning given by section 126‑5 if you are liable for GST on a *gambling supply that is attributable to the tax period, and paragraphs (a) and (b) do not apply.
Note: Subdivision 21‑A of the Wine Tax Act and Subdivision 13‑A of the A New Tax System (Luxury Car Tax) Act 1999 can affect the net amount.
8 Section 13‑5 (heading)
9 Section 13‑5
Omit “adding”.
10 Section 21‑5 (heading)
11 Subsection 21‑5(1)
12 Section 21‑15 (heading)
13 Section 21‑15
Omit “subtracting”.
1 Subparagraphs 38‑185(3)(f)(ii) and (4)(f)(ii)
Omit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “*Wine Tax Act”.
2 Section 48‑1 (note)
Omit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “Wine Tax Act”.
3 Section 51‑1 (note)
4 Section 149‑15 (heading)
149‑15 GST law applies to registered government entities
5 Section 149‑15
Omit “this Act”, substitute “the *GST law”.
6 Subsection 162‑5(4)
Note: This item repeals a subsection made redundant by the repeal of section 16 of the A New Tax System (Goods and Services Tax Transition) Act 1999 by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.
7 Section 165‑1
8 Paragraph 177‑12(4)(c)
9 Section 195‑1 (definition of local entry)
10 Section 195‑1 (definition of tax period)
(b) section 48‑73 (about GST groups with incapacitated entities); or
(c) section 57‑35 (about resident agents); or
(d) section 58‑35 (about representatives of incapacitated entities); or
(e) section 151‑40 (about annual tax periods); or
(f) section 162‑55 (about instalment tax periods).
11 Section 195‑1 (definition of wine tax)
12 Section 195‑1
13 Section 195‑1 (definition of wine tax law)
14 Subsection 43‑10(7)
Omit “amount”, substitute “*amount”.
15 Paragraphs 47‑10(1)(b) and (3)(b)
Omit “tax period”, substitute “*tax period, or *fuel tax return period,”.
The amendments made by item 15 of this Schedule apply, and are taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
(a) returns given to the Commissioner under section 61‑15 of the Fuel Tax Act 2006 on or after 1 July 2010; or
19 Subsection 250‑10(2) in Schedule 1 (after table item 12)
GST on supplies made in settlement of claims under insurance policies
GST on supplies made in satisfaction of debts
20 Subsection 255‑5(2) in Schedule 1
Omit “Second Commissioner or a Deputy Commissioner”, substitute “*Second Commissioner or a *Deputy Commissioner”.
21 Paragraph 255‑45(1)(b) in Schedule 1
22 Paragraph 355‑30(2)(a) in Schedule 1
Omit “Second Commissioner of Taxation”, substitute “*Second Commissioner”.
23 Paragraphs 355‑55(1)(c) and 355‑70(1)(c) in Schedule 1
Omit “Second Commissioner” (first occurring), substitute “*Second Commissioner”.
24 Paragraph 357‑100(b) in Schedule 1
House of Representatives on 29 February 2012
Senate on 14 March 2012]