1998-1999-2000
   The Parliament of the
   Commonwealth of Australia
   HOUSE OF REPRESENTATIVES
   Presented and read a first time
   Primary Industries (Excise) Levies (GST Consequential Amendments) Bill
   2000
   No. , 2000
   (Agriculture, Fisheries and Forestry)
   A Bill for an Act to amend the Primary Industries (Excise) Levies Act
   1999 consequentially on indirect tax reform

   ISBN: 0642 428670

   Contents

   A Bill for an Act to amend the Primary Industries (Excise) Levies Act
   1999 consequentially on indirect tax reform

   The Parliament of Australia enacts:

      1 Short title

   This Act may be cited as the Primary Industries (Excise) Levies (GST
   Consequential Amendments) Act 2000.

      2 Commencement

   This Act commences, or is taken to have commenced, immediately after
   the commencement of the A New Tax System (Goods and Services Tax) Act
   1999.

      3 Schedule(s)

   Each Act that is specified in a Schedule to this Act is amended or
   repealed as set out in the applicable items in the Schedule concerned,
   and any other item in a Schedule to this Act has effect according to
   its terms.

        Schedule 1--Primary Industries (Excise) Levies Act 1999

   1 At the end of clause 1 of Schedule 8

   Add:

   (2) Despite section 177-12 of the A New Tax System (Goods and Services
   Tax) Act 1999, the reference in the definition of sale value to the
   price paid for deer velvet is taken not to include the net GST that is
   included in that price.

   (3) In subclause (2), net GST has the same meaning as in the A New Tax
   System (Goods and Services Tax) Act 1999.

   2 At the end of clause 1 of Schedule 11

   Add:

   (2) Despite section 177-12 of the A New Tax System (Goods and Services
   Tax) Act 1999, a reference in the definition of sale value to the price
   of leviable fibre, or the amount paid for leviable fibre, is taken not
   to include the net GST that is included in that price or amount.

   (3) In subclause (2), net GST has the same meaning as in the A New Tax
   System (Goods and Services Tax) Act 1999.