Document ID: chunk:federal_register_of_legislation:C2009C00250:section:12:p1
Version: federal_register_of_legislation:C2009C00250
Segment Type: section
Provision Reference: s 12 (pt 1/3)
Character Range: 3708–7563

12  Definitions

 (1) In this Part:

rate of the GST is the rate of tax specified in the GST Imposition Acts.

 (2) A change is of an administrative nature only if the change is necessary to:
 (a) maintain the integrity of the GST base; or
 (b) prevent tax avoidance.
Notes to the A New Tax System (Managing the GST Rate and Base) Act 1999

Note 1

The A New Tax System (Managing the GST Rate and Base) Act 1999 as shown in this compilation comprises Act No. 110, 1999 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts
Act                                                                                          Number     Date          Date of commencement                                                                     Application, saving or transitional provisions
                                                                                             and year   of Assent
A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999                        110, 1999  10 Sept 1999  10 Sept 1999
Public Employment (Consequential and Transitional) Amendment Act 1999                        146, 1999  11 Nov 1999   Schedule 1 (item 95): 5 Dec 1999 (see Gazette 1999, No. S584) (a)                        —
as amended by
Statute Law Revision Act 2002                                                                63, 2002   3 July 2002   Schedule 2 (item 17): (aa)                                                               —
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999                177, 1999  22 Dec 1999   Schedule 3: (b)                                                                          —
A New Tax System (Commonwealth‑State Financial Arrangements) Amendment Act 2004              21, 2004   23 Mar 2004   23 Mar 2004                                                                              Sch. 1 (items 3, 10)
Tax Laws Amendment (Long‑term Non‑reviewable Contracts) Act 2005                             10, 2005   22 Feb 2005   Schedule 1 (items 1, 2): 1 July 2005                                                     —
Tax Laws Amendment (2006 Measures No. 2) Act 2006                                            58, 2006   22 June 2006  Schedule 7 (item 1): Royal Assent                                                        —
Fuel Tax (Consequential and Transitional Provisions) Act 2006                                73, 2006   26 June 2006  Schedule 5                                                                               —
                                                                                                                      (item 64): 1 July 2006 (see s. 2(1))
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006                               101, 2006  14 Sept 2006  Schedule 1 (items 1, 3), Schedule 2 (items 1017, 1018) and Schedule 6 (items 1, 6–11):   Sch. 6 (items 1, 6–11)
                                                                                                                      Royal Assent
Federal Financial Relations (Consequential Amendments and Transitional Provisions) Act 2009  12, 2009   26 Mar 2009   Schedule 1 and Schedule 4 (items 1, 2): 1 July 2009                                      Sch. 4 (items 1, 2)

(a) The A New Tax System (Managing the GST Rate and Base) Act 1999 was amended by Schedule 1 (item 95) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:
 (1) In this Act, commencing time means the time when the Public Service Act 1999 commences.
 (2) Subject to this section, this Act commences at the commencing time.
(aa) The Public Employment (Consequential and Transitional) Amendment Act 1999