[pic] A New Tax System (Goods and Services Tax Transition) Regulations 2000 Statutory Rules 2000 No. 111 as amended made under the A New Tax System (Goods and Services Tax Transition) Act 1999 This compilation was prepared on 14 September 2006 taking into account amendments up to SLI 2006 No. 216 The text of any of those amendments not in force on that date is appended in the Notes section Prepared by the Office of Legislative Drafting and Publishing, Attorney-General's Department, Canberra Contents Part 1 Preliminary 1 Name of Regulations [see Note 1] 3 2 Commencement [see Note 1] 3 3 Definitions 3 Part 1A Agreements also spanning 1 July 2005 3A Specification of persons for definition of arbitrator 3 Part 3 Special transitional rules 7 Acupuncture, naturopathy and herbal medicine (Act s 21 (2)) 3 8 Compulsory third party schemes (Act s 23) 3 Schedule 1 Compulsory third party schemes 3 Notes 3 Part 1 Preliminary 1 Name of Regulations [see Note 1] These Regulations are the A New Tax System (Goods and Services Tax Transition) Regulations 2000. 2 Commencement [see Note 1] These Regulations commence on gazettal. 3 Definitions In these Regulations, unless the contrary intention appears: Act means the A New Tax System (Goods and Services Tax Transition) Act 1999. Approved form has the meaning given by section 995-1 of the Income Tax Assessment Act 1997. Car has the meaning given by section 995-1 of the Income Tax Assessment Act 1997. Part 1A Agreements also spanning 1 July 2005 3A Specification of persons for definition of arbitrator (1) For the definition of arbitrator in section 15B of the Act, a person who is a member of a body mentioned in the table is specified. |Item |Body | |1 |The Institute of Arbitrators and Mediators| | |Australia | |2 |The Australian Commercial Disputes Centre | |3 |The Chartered Institute of Arbitrators | | |Australia | |4 |LEADR | (2) For the definition of arbitrator in section 15B of the Act, each body mentioned in the table is specified. |Item |Body | |1 |The Institute of Arbitrators and Mediators| | |Australia | |2 |The Australian Commercial Disputes Centre | |3 |The Chartered Institute of Arbitrators | | |Australia | |4 |LEADR | Part 3 Special transitional rules 7 Acupuncture, naturopathy and herbal medicine (Act s 21 (2)) (1) For subsection 21 (2) of the Act, this regulation sets out requirements that a supplier of acupuncture, naturopathy or herbal medicine services must meet for a supply of a service performed by the supplier before 1 July 2003 to be GST-free. Note For a supply of an acupuncture, naturopathy or herbal medicine service to be GST-free, it must also be a supply that would generally be accepted, in the profession associated with supplying services of the relevant kind, as being necessary for the appropriate treatment of the recipient of the supply: see paragraph 38-10 (1) (c) of the GST Act. (2) If the law of the State or Territory in which the acupuncture, naturopathy or herbal medicine service is performed requires a person who performs a service of that kind to have a permission or approval, or to be registered, the supplier must have the permission, approval or registration. (3) If subregulation (2) does not apply, the supplier must meet the requirements of subregulation (4) or (5). (4) If the supplier commenced practising in the relevant discipline on or before 8 July 1999, the supplier must: (a) have been a member of a national professional association of practitioners in the discipline on 8 July 1999 and be a member of an association of that kind when the service is performed; or (b) before the service is performed: (i) have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or (ii) have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline. (5) If the supplier commenced practising in the relevant discipline after 8 July 1999, the supplier must, before the service is performed: (a) have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or (b) have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline. (6) In this regulation: accredited course of study means any of the following courses: (a) a course accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted; (b) a course conducted, and accredited as a higher education course, by a higher education institution authorised by a law of the Commonwealth, or of the State or Territory in which the institution is located, to accredit its own higher education courses; (c) a course accredited by: (i) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (ii) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory. relevant assessing authority, for a discipline, means the relevant assessing authority for the discipline specified by the Minister for Immigration and Multicultural Affairs for the purposes of regulation 2.26B of the Migration Regulations 1994. 8 Compulsory third party schemes (Act s 23) (1) For paragraph (a) of the definition of compulsory third party scheme in subsection 23 (2) of the Act, each statutory compensation scheme mentioned in Part 1 of Schedule 1 is specified. (2) For paragraph (b) of the definition of compulsory third party scheme in subsection 23 (2) of the Act, each scheme or arrangement mentioned in Part 2 of Schedule 1 is specified. Schedule 1 Compulsory third party schemes (regulation 8) |Item|Statutory compensation |Australian law | | |scheme | | |101 |Compensation scheme for|Motor Accidents Act 1988 | | |victims of motor |(NSW) | | |accidents |Motor Accidents | | | |Compensation Act 1999 | | | |(NSW) | |102 |Compulsory third party |Transport Accident Act | | |transport accident |1986 (Vic) | | |compensation scheme | | |103 |Statutory insurance |Motor Accident Insurance | | |scheme |Act 1994 (Qld) | |104 |Compulsory third party |Motor Vehicle (Third Party| | |insurance scheme |Insurance) Act 1943 (WA) | |105 |Third party insurance |Motor Vehicles Act 1959 | | |scheme |(SA) | |106 |Compulsory third party |Road Transport (General) | | |insurance scheme |Act 1999 (ACT) | |107 |Motor accidents |Motor Accidents | | |compensation scheme |(Compensation) Act 1979 | | | |(NT) | |108 |Motor accidents |Motor Accidents | | |insurance scheme |(Liabilities and | | | |Compensation) Act 1973 | | | |(Tas) | Notes to the A New Tax System (Goods and Services Tax Transition) Regulations 2000 Note 1 The A New Tax System (Goods and Services Tax Transition) Regulations 2000 (in force under the A New Tax System (Goods and Services Tax Transition) Act 1999) as shown in this compilation comprise Statutory Rules 2000 No. 111 amended as indicated in the Tables below. Under the Legislative Instruments Act 2003, which came into force on 1 January 2005, it is a requirement for all non-exempt legislative instruments to be registered on the Federal Register of Legislative Instruments. From 1 January 2005 the Statutory Rules series ceased to exist and was replaced with Select Legislative Instruments (SLI series). Numbering conventions remain the same, ie Year and Number. Table of Instruments |Year and |Date of |Date of |Applicatio| |number |notification |commencement |n, saving | | | | |or | | |in Gazette or| |transition| | |FRLI | |al | | |registration | |provisions| |2000 No. |15 June 2000 |15 June 2000 | | |111 | | | | |2002 No. |9 May 2002 |1 July 2000 |- | |89 | | | | |2005 No. |10 Mar 2005 |11 Mar 2005 |- | |24 |(see | | | | |F2005L00538) | | | |2005 No. |8 Apr 2005 |9 Apr 2005 |- | |63 |(see | | | | |F2005L00849) | | | |2006 No. |14 Aug 2006 |Rr. 1-10 and |- | |216 |(see |Schedules 1-7: 14 | | | |F2006L02613) |Sept 2006 (see r. 2 | | | | |(a)) | | | | |Rr. 11-13 and | | | | |Schedule 8: (see | | | | |Note 2) | | Table of Amendments |ad. = added or inserted am. = amended rep. = | |repealed rs. = repealed and substituted | |Provision affected|How affected | |Part 1A | | |Part 1A |ad. 2005 No. 24 | |R. 3A |ad. 2005 No. 24 | | |am. 2005 No. 63 | |Part 2 | | |Part 2 |rep. 2006 No. 216 | |Rr. 4-5 |rep. 2006 No. 216 | |Part 3 | | |R. 6 |rep 2006 No. 216 | |Schedule 1 | | |Schedule 1 |am. 2002 No. 89 | Note 2 Taxation Legislation Repeal and Amendment Regulations 2006 (No. 1) (2006 No. 216) The following amendments commence on 1 January 2007: 11 Further amendment of Income Tax Assessment Regulations 1997 Schedule 8 amends the Income Tax Assessment Regulations 1997. 12 Application of Schedule 8 The amendments made by Schedule 8 apply in relation to calculations of STS group turnover for the 2006-07 income year and later income years. 13 Further repeal The Fuel Sales Grants Regulations 2000 are repealed. Schedule 8 [1] Subregulation 328-375.01 (2), except the notes omit [2] Regulation 328-375.01, after the notes insert (2) In this regulation: retail fuel means taxable fuel, within the meaning given by the Fuel Tax Act 2006, that is sold by retail. As at 14 September 2006 the amendments are not incorporated in this compilation.