A NEW TAX SYSTEM (END OF SALES TAX) ACT 1999 NO. 86, 1999 

A NEW TAX SYSTEM (END OF SALES TAX) ACT 1999 NO. 86, 1999 
- TABLE OF PROVISIONS

1.   Short title    
2.   Commencement    
3.   End of sales tax    

A NEW TAX SYSTEM (END OF SALES TAX) ACT 1999
- SECT 1   Short title  

        This Act may be cited as the A New Tax System (End of Sales Tax) Act
1999.

A NEW TAX SYSTEM (END OF SALES TAX) ACT 1999
- SECT 2   Commencement  

(1)  This Act commences, or is taken to have commenced:

        (a)  after all the provisions listed in subsection (2) have commenced; and

        (b)  on the last day on which any of those provisions commenced.

(2)  These are the provisions:

        (a)  section 1-2 of the A New Tax System (Goods and Services Tax) Act
1999;

        (b)  section 2 of the A New Tax System (Goods and Services Tax
Imposition--Excise) Act 1999;

        (c)  section 2 of the A New Tax System (Goods and Services Tax
Imposition--Customs) Act 1999;

        (d)  section 2 of the A New Tax System (Goods and Services Tax
Imposition--General) Act 1999;

        (e)  section 2 of the A New Tax System (Goods and Services Tax
Administration) Act 1999.

A NEW TAX SYSTEM (END OF SALES TAX) ACT 1999
- SECT 3   End of sales tax  

(1)  No sales tax is payable on an assessable dealing if the time of the
dealing (as specified in column 4 of Table 1 in Schedule 1 to the Sales Tax
Assessment Act 1992) is on or after the day on which this Act commences.

(2)  In this section:

"assessable dealing" has the same meaning as in the Sales Tax
Assessment Act 1992.

"sales tax" has the same meaning as in the Sales Tax Assessment
Act 1992.

[Minister's second reading speech made in--
House of Representatives on 2 December 1998
Senate on 10 December 1998]
(216/98)

A NEW TAX SYSTEM (END OF SALES TAX) ACT 1999 NO. 86, 1999
- NOTES
Contents

A New Tax System (End of Sales Tax) Act 1999
No. 86, 1999
An Act to implement A New Tax System by ending sales tax, and for related
purposes
[Assented to 8 July 1999]
The Parliament of Australia enacts: