Document ID: chunk:federal_register_of_legislation:C2017C00021:section:6a:p1
Version: federal_register_of_legislation:C2017C00021
Segment Type: section
Provision Reference: s 6A (pt 1/2)
Character Range: 7137–9630

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
 (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 end of the transition trading period; and
 (iii) the references to gambling events that happened before 1 July 2000 were references to gambling events that happened before the end of the transition trading period; and
 (g) section 24A has effect as if the references to vouchers supplied before, not redeemed before, or supplied after, 1 July 2000 were references to vouchers supplied before, not redeemed before, or supplied after, the end of the transition trading period (as the case requires).
 (3) This section does not apply if, but for this section, the supply would be input taxed.
 (4) In this section:
transition trading period means the period ending:
 (a)