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A New Tax System (Goods and Services Tax Transition) Act 1999

No. 57, 1999

Compilation No. 14

Compilation date:    1 January 2017

Includes amendments up to: Act No. 39, 2012

Registered:    3 January 2017

About this compilation

This compilation

This is a compilation of the A New Tax System (Goods and Services Tax Transition) Act 1999 that shows the text of the law as amended and in force on 1 January 2017 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Introduction
1 Short title
2 Commencement
3 Schedule(s)
4 Overview
5 Definitions
6 Time of supply or acquisition
6A Trading periods spanning midnight on 30 June 2000
Part 2—Start of GST
7 Start of GST
9 GST registration before 1 July 2000
10 Invoice or consideration before 1 July 2000
11 Supply of rights exercisable on or after 1 July 2000
Part 3—Agreements spanning 1 July 2000
Division 1—General
12 Progressive or periodic supplies
13 Existing agreements: no opportunity to review
14 Rights granted for life
15 Funeral agreements
Division 2—Agreements also spanning 1 July 2005
Subdivision A—Introduction
15A Explanation of this Division
15B Definitions
Subdivision B—Payment of GST payable by recipients of supplies
15C GST payable by recipients of supplies
15D Amounts of GST
15E Rules for recipients who are not registered or required to