Document ID: chunk:federal_register_of_legislation:C2006C00496:front:0
Version: federal_register_of_legislation:C2006C00496
Segment Type: other
Provision Reference: 
Character Range: 0–2860

Indirect Tax Legislation Amendment Act 2000

Act No. 92 of 2000 as amended

This compilation was prepared on 17 January 2001

[This Act was amended by Act No. 156 of 2000]

Amendments from Act No. 156 of 2000
[Schedule 7 (item 16) amended subsection 2(2);
Schedule 7 (item 17) amended subsection 2(4);
Schedule 7 (item 18) amended subsection 2(7).
Schedule 7 (items 16 to 18) commenced immediately after 30 June 2000]

Prepared by the Office of Legislative Drafting,
Attorney‑General's Department, Canberra

Contents
1 Short title...................................
2 Commencement...............................
3 Schedule(s)..................................

Schedule 1—Non‑profit bodies
A New Tax System (Goods and Services Tax) Act 1999
Taxation Administration Act 1953

Schedule 2—GST‑free supplies
A New Tax System (Goods and Services Tax) Act 1999

Schedule 3—Supplies involving non‑residents
A New Tax System (Goods and Services Tax) Act 1999

Schedule 4—Agents
A New Tax System (Goods and Services Tax) Act 1999
Taxation Administration Act 1953

Schedule 5—Financial supplies
A New Tax System (Goods and Services Tax) Act 1999

Schedule 6—Calculating amounts of GST
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Goods and Services Tax Transition) Act 1999
Taxation Administration Act 1953

Schedule 7—Joint ventures
A New Tax System (Australian Business Number) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Schedule 8—Insurance
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Goods and Services Tax Transition) Act 1999

Schedule 9—Administration
A New Tax System (Goods and Services Tax) Act 1999
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983

Schedule 9A—Producer rebates under the wine equalisation tax
A New Tax System (Wine Equalisation Tax) Act 1999

Schedule 10—Alcoholic beverages
A New Tax System (Goods and Services Tax Transition) Act 1999
Sales Tax Assessment Act 1992

Schedule 10A—Trading periods spanning midnight on 30 June 2000
A New Tax System (End of Sales Tax) Act 1999
A New Tax System (Goods and Services Tax Transition) Act 1999
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999

Schedule 11—Other amendments
A New Tax System (Australian Business Number) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Goods and Services Tax Transition) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
Customs Act 1901
Taxation Administration Act 1953
An Act to implement A New Tax System by amending legislation relating to indirect tax, and by amending other legislation consequential on indirect tax reform, and for related purposes

[Assented to 30 June 2000]