Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (Cth)

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016

No. 52, 2016

An Act to amend the law relating to taxation, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Tax integrity: extending GST to digital products and other services imported by consumers Part 1—Main amendments A New Tax System (Goods and Services Tax) Act 1999 Part 2—Other amendments A New Tax System (Australian Business Number) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953 Part 3—Application Schedule 2—GST treatment of cross‑border transactions between businesses Part 1—Cross‑border supplies that are not connected with the indirect tax zone A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953 Part 2—Cross‑border supplies that are GST‑free A New Tax System (Goods and Services Tax) Act 1999 Part 3—Cross‑border supplies that are not included in GST turnover A New Tax System (Goods and Services Tax) Act 1999 Part 4—Value of taxable importations A New Tax System (Goods and Services Tax) Act 1999 Part 5—Application and saving provisions Schedule 3—Farm management deposits Part 1—Main amendments Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 2—Technical amendments Income Tax Assessment Act 1997

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 No. 52, 2016

An Act to amend the law relating to taxation, and for related purposes

[Assented to 5 May 2016]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.