Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:10a_6a:p1
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 10A cl 6A (pt 1/2)
Character Range: 80167–82597

6A  Trading periods spanning midnight on 30 June 2000

 (1) Despite section 6, if:
 (a) an entity has chosen to apply this section; and
 (b) the entity makes a supply that, under section 6, would be taken to be made on 1 July 2000 but before:
 (i) 6 am on that day; or
 (ii) if the entity has chosen to stop the application of this section at an earlier time on that day—the time so chosen; and
 (c) the part of the entity's enterprise through which the supply is made was open for business both immediately before 1 July 2000 and immediately after 30 June 2000; and
 (d) that part of the entity's enterprise remains open for business during 1 July 2000 until at least the time at which, under section 6, the supply would be taken to be made;
the supply, and the acquisition made by the recipient of the supply, is taken, for the purposes of this Act, to be made immediately before 1 July 2000.

 (2) If an entity makes a supply to which subsection (1) applies, then, in relation to that supply:
 (a) section 12 has effect as if the reference in paragraph 12(1)(b) to a period that begins before 1 July 2000 and ends on or after 1 July 2000 were a reference to a period that begins before the end of the transition trading period and ends on or after the end of the transition trading period; and
 (b) Part 4 has effect as if references to having goods on hand at the start of 1 July 2000 were references to having goods on hand immediately after the end of the transition trading period; and
 (c) subsection 16(3A) has effect as if the reference to the amount of sales tax borne changing after 1 July 2000 were a reference to that amount changing after the end of the transition trading period; and
 (d) paragraph 17(1)(b) has effect as if the reference to applying the goods on or after 1 July 2000 were a reference to applying the goods after the end of the transition trading period; and
 (e) paragraph 17(3)(b) has effect as if the reference to ceasing to be registered on or after 1 July 2000 were a reference to ceasing to be registered after the end of the transition trading period; and
 (f) section 24 has effect as if:
 (i) the reference to making gambling supplies before 1 July 2000 were a reference to making gambling supplies before the end of the transition trading period; and
 (ii) the reference to a gambling event happening on or after 1 July 2000 were a reference to a gambling event happening on or after the