SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Interpretation
- 4 Termination of the old sales tax
- 5 Certain assessable dealings do not apply to goods taxed etc. under the old law
- 6 Certain goods not to be regarded as Australian-used goods on account of AOU before first taxing day
- 7 Goods obtained under quote
- 8 Container component not included under the new law if container already taxed under the old law
- 9 Credits to be available under the new law for old sales tax
- 10 Registrations under the old law to continue in effect under the new sales tax law
- 11 Continued operation of some Items in the old Exemptions and Classifications Act
- 12 Preservation of benefit of old exemption Items 100 and 103 (small businesses)
- 13 Transitional operation of small business exemption
- 14 Transitional operation of quarterly remitter rules
- 14A Avoidance schemes
- 15 Regulations
- 16 Amendment of other Acts
