Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:4:p5
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 4 (pt 5/8)
Character Range: 111703–114618

working out net amounts for tax periods starting before the commencement time.

197‑1.03  Approved forms
  If:
 (a) immediately before the commencement time, there was a form approved under section 388‑50 in Schedule 1 to the Taxation Administration Act 1953 for the purposes of a provision of the old regulations; and
 (b) the form could be approved for the purposes of a corresponding provision of this instrument;
the form has effect for the purposes of this instrument as if it had been approved for the purposes of the corresponding provision of this instrument.

197‑1.04  Deferred payments of assessed GST on taxable importations

Applications under the old regulations
 (1) Despite the repeal of the old regulations by the repealing regulations, regulations 33‑15.02 to 33‑15.05 and 33‑15.09 of the old regulations, as in force immediately before the commencement time, continue to apply in relation to any application made under regulation 33‑15.02 of the old regulations before the commencement time.

Approvals under the old regulations
 (2) This instrument, other than section 33‑15.05, has effect as if:
 (a) an application had been approved under section 33‑15.03 at the commencement time in relation to each entity that was, immediately before the commencement time, an approved entity within the meaning of the old regulations; and
 (b) an application approved after the commencement time under regulation 33‑15.03 of the old regulations as continued in effect under subsection (1) had been approved under section 33‑15.03 at the time of approval.

197‑1.05  Tourist refund scheme
  Despite the repeal of Division 168 of the old regulations by the repealing regulations, that Division, as in force immediately before the commencement time, continues to apply in relation to any goods exported before the commencement time.

Part 7‑2—Matters relating to the A New Tax System (Goods and Services Tax Transition) Act 1999

Division 220—Agreements spanning 1 July 2000

Subdivision 220‑A—Meaning of arbitrator

220‑1.01  Specified bodies and persons for definition of arbitrator
  For the purposes of the definition of arbitrator in section 15B of the A New Tax System (Goods and Services Tax Transition) Act 1999, each of the following bodies, and each person who is a member of one of the following bodies, is specified:
 (a) the Resolution Institute;
 (b) the Australian Disputes Centre;
 (c) the CIArb Australia.

Subdivision 220‑B—Meaning of New Tax System changes

220‑5.01  Purpose of this Subdivision
  This Subdivision prescribes changes for the purposes of paragraph (d) of the definition of New Tax System changes in subsection 15L(3) of the A New Tax System (Goods and Services Tax Transition) Act 1999.

220‑5.02  Tobacco excise duty and tobacco customs duty
  The following changes are prescribed:
 (a) the change in the tobacco excise duty, as provided for in Excise Tariff Proposal No. 2