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Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016

No. 52, 2016

An Act to amend the law relating to taxation, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Tax integrity: extending GST to digital products and other services imported by consumers
Part 1—Main amendments
A New Tax System (Goods and Services Tax) Act 1999
Part 2—Other amendments
A New Tax System (Australian Business Number) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
Taxation Administration Act 1953
Part 3—Application
Schedule 2—GST treatment of cross‑border transactions between businesses
Part 1—Cross‑border supplies that are not connected with the indirect tax zone
A New Tax System (Goods and Services Tax) Act 1999
Taxation Administration Act 1953
Part 2—Cross‑border supplies that are GST‑free
A New Tax System (Goods and Services Tax) Act 1999
Part 3—Cross‑border supplies that are not included in GST turnover
A New Tax System (Goods and Services Tax) Act 1999
Part 4—Value of taxable importations
A New Tax System (Goods and Services Tax) Act 1999
Part 5—Application and saving provisions
Schedule 3—Farm management deposits
Part 1—Main amendments
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 2—Technical amendments
Income Tax Assessment Act 1997

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016
No. 52, 2016

An Act to amend the law relating to taxation, and for related purposes

[Assented to 5 May 2016]

The Parliament of Australia enacts: