Commonwealth Consolidated Regulations

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) REGULATIONS 2000 - NOTES

- made under the A New Tax System (Goods and Services Tax Transition) Act 1999

Statutory Rules 2000 No. 111 as amended

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

5>                        8     Compulsory third party schemes (Act s 23)                        3

Schedule 1             Compulsory third party schemes                                   3

Notes                                                                                                            3

 


  

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
number

Date of notification
in Gazette or FRLI registration

Date of
commencement

Application, saving or
transitional provisions

2000 No. 111

15 June 2000

15 June 2000

 

2002 No. 89

9 May 2002

1 July 2000

--

2005 No. 24

10 Mar 2005 (see F2005L00538)

11 Mar 2005

--

2005 No. 63

8 Apr 2005 (see F2005L00849)

9 Apr 2005

--

2006 No. 216

14 Aug 2006 (see F2006L02613)

Rr. 1-10 and Schedules 1-7: 14 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.