A New Tax System (Managing the GST Rate and Base) Act 1999 (Cth)

A New Tax System (Managing the GST Rate and Base) Act 1999

Act No. 110 of 1999 as amended

This compilation was prepared on 1 July 2009 taking into account amendments up to Act No. 12 of 2009

The text of any of those amendments not in force on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing, Attorney‑General's Department, Canberra

Contents

Part 1—Preliminary 1 Short title [see Note 1] 2 Commencement [see Note 1] 3 Outline of Act 4 Definitions

Part 3—Changing the rate and base of GST 11 Changing the rate and base of GST 12 Definitions

Notes An Act to provide financial assistance to the States, the Australian Capital Territory and the Northern Territory, and for related purposes

Part 1—Preliminary

1 Short title [see Note 1]

This Act may be cited as the A New Tax System (Managing the GST Rate and Base) Act 1999.

2 Commencement [see Note 1]

(1) This Act commences at the later of: (a) the start of the day on which this Act receives the Royal Assent; and (b) the start of the day after the last day on which any of the following receive the Royal Assent: (i) the GST Act; and (iii) the A New Tax System (Goods and Services Tax Administration) Act 1999.

(2) To avoid doubt, this Act does not commence unless all of the Acts mentioned in subsection (1) have received the Royal Assent

3 Outline of Act

This Act deals with circumstances in which the rate of the GST and the GST base can be altered.

4 Definitions

In this Act, unless the contrary intention appears:

GST has the same meaning as in the GST Act.

GST Act means the A New Tax System (Goods and Services Tax) Act 1999.

GST Imposition Acts mean: (a) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; (b) the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999; (c) the A New Tax System (Goods and Services Tax Imposition—General) Act 1999; (d) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005; (e) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005; (f) the A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005.