
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
 Front Matter
 1 Short title
 2 Commencement
 3 Schedule(s)
 Schedule 1 Indirect Tax Acts
 Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
 1 After subsection 915(2)
 2 Paragraph 915(3)(c)
 3 At the end of section 920
 4 Subsections 930(1) and (2)
 5 Section 939 (after table item 8)
 6 Section 939 (at the end of the table)
 7 At the end of section 1130
 8 At the end of section 1525
 9 Section 1799 (after table item 5)
 10 Section 1799 (after table item 9)
 11 Section 1799 (after table item 12A)
 12 Section 1799 (at the end of the table)
 13 Paragraph 1940(c)
 14 Paragraphs 1945(b) and (c)
 15 Paragraph 1970(c)
 16 Paragraphs 1975(b) and (c)
 17 At the end of Division 19
 18 Paragraph 215(1)(c)
 19 Subsection 215(1)
 20 Paragraph 2110(b)
 21 Paragraph 2115(1)(b)
 22 Paragraph 2115(1)(b)
 23 Paragraph 2115(1)(c)
 24 Subsection 2115(1)
 25 Paragraph 2120(b)
 26 Section 2199 (before table item 1)
 27 Section 2399 (before table item 1)
 28 Section 2549 (before table item 1)
 29 Section 2549 (after table item 1)
 30 Section 2599 (before table item 1)
 31 Section 2599 (after table item 1)
 32 Section 2939 (table item 1)
 33 Section 2939 (after table item 11)
 34 Paragraph 2975(1)(a)
 35 Paragraph 2975(2)(b)
 36 At the end of subsection 2975(2)
 37 Section 2999 (table item 1)
 38 Section 371 (table item 1)
 39 Section 371 (after table item 3)
 40 Section 371 (after table item 12)
 41 Section 371 (after table item 20)
 42 Section 371 (after table item 29A)
 43 Section 371 (after table item 35)
 44 Section 371 (at the end of the table)
 45 Paragraph 387(2)(a)
 46 At the end of section 38190
 47 Subparagraph 38250(2)(b)(ii)
 48 Section 38385
 49 Subsection 38475(1)
 50 Section 38480
 51 At the end of Division 38
 52 Section 401
 53 Subsections 405(2), (3) and (4)
 54 Subsection 425(1)
 55 After subsection 425(1A)
 56 Section 4215
 57 At the end of section 4810
 58 At the end of Division 48
 59 Section 511
 60 Paragraph 515(1)(d)
 61 Paragraph 515(1)(e)
 62 Subsections 5130(1) and (2)
 63 Paragraphs 5130(1)(b) and (2)(b)
 64 Subsection 5135(1)
 65 Paragraph 5135(1)(b)
 66 Subsection 5140(1)
 67 Paragraph 5140(1)(a)
 68 Paragraph 5140(1)(b)
 69 Paragraph 5145(2)(a)
 70 Paragraphs 5145(2)(b) and (c)
 71 Paragraph 5170(1)(c)
 72 Subsection 5170(2)
 73 At the end of Division 51
 74 After Division 60
 75 At the end of section 661
 76 After section 661
 77 Subsection 665(1)
 78 Paragraph 665(2)(d)
 79 Subsection 6610(1)
 80 After subsection 6610(1)
 81 Paragraph 6615(1)(b)
 82 Subsection 6615(3)
 83 After section 6615
 84 At the end of Division 66
 85 At the end of section 7020
 86 At the end of section 725
 87 At the end of section 7240
 88 After subsection 7510(3)
 89 Section 781
 90 Subdivisions 78A and 78B
 91 At the end of Subdivision 78C
 92 Subsection 7880(1)
 93 Paragraph 7885(1)(a)
 94 Paragraphs 7890(1)(a) and (b)
 96 After Division 84
 97 Paragraph 965(1)(c)
 98 After Division 99
 99 Subparagraph 1175(1)(b)(i)
 100 At the end of Subdivision 129A
 101 Subparagraph 12920(1)(b)(ii)
 102 Subsection 12925(1)
 103 At the end of section 12940
 104 Section 12980 (heading)
 105 After Division 129
 106 After Division 135
 107 Before Division 138
 108 At the end of Part 45
 109 Division 153 (heading)
 110 At the end of section 1531
 111 At the end of Division 153
 112 Subsection 1565(1)
 113 Subsection 1565(2)
 114 Subsection 15610(1)
 115 Subsection 15610(2)
 116 After section 17710
 117 At the end of section 1841
 118 At the end of Division 184
 119 Section 1951
 120 Section 1951
 121 Section 1951 (definition of connected with Australia )
 122 Section 1951 (note at the end of the definition of consideration )
 123 Section 1951 (note at the end of the definition of consideration )
 124 Section 1951 (definition of creditable acquisition )
 125 Section 1951 (note at the end of the definition of creditable acquisition )
 126 Section 1951 (definition of dealer in precious metal )
 127 Section 1951 (after table item 4 of the definition of decreasing adjustment )
 128 Section 1951 (at the end of the table in the definition of decreasing adjustment )
 129 Section 1951 (definition of financial supply )
 130 Section 1951
 131 Section 1951
 132 Section 1951 (definition of GST exclusive market value )
 133 Section 1951 (paragraph (a) of the definition of GST exclusive value )
 134 Section 1951 (definition of GST inclusive market value )
 135 Section 1951 (after table item 4 of the definition of increasing adjustment )
 136 Section 1951 (after table item 5 of the definition of increasing adjustment )
 137 Section 1951 (definition of insurance policy )
 138 Section 1951
 139 Section 1951 (definition of joint venture operator )
 140 Section 1951 (definition of live stock )
 141 Section 1951 (definition of member )
 142 Section 1951
 143 Section 1951
 144 Section 1951
 145 Section 1951 (definition of precious metal )
 146 Section 1951 (paragraph (d) of the definition of precious metal )
 147 Section 1951 (paragraph (a) of the definition of preschool course )
 148 Section 1951 (definition of registration turnover threshold )
 149 Section 1951 (at the end of the definition of satisfies the membership requirements )
 150 Section 1951 (paragraph (c) of the definition of secondhand goods )
 151 Section 1951
 152 Section 1951
 153 Section 1951 (definition of taxable supply )
 154 Section 1951 (note at the end of the definition of taxable supply )
 155 Section 1951 (note at the end of the definition of taxable supply)
 156 Section 1951
 157 Section 1951
 158 Section 1951
 159 Section 1951 (paragraph (b) of the definition of value )
 160 Section 1951 (paragraph (b) of the definition of value )
 161 Section 1951 (paragraph (c) of the definition of value )
 162 Section 1951
 Part 2 Amendment of the A New Tax System (Luxury Car Tax) Act 1999
 163 Paragraph 710(3)(c)
 164 Paragraph 1540(1)(c)
 165 Subparagraph 1540(2)(b)(ii)
 166 Paragraph 1545(1)(b)
 167 Subparagraph 1545(2)(a)(ii)
 168 Section 271 (definition of car )
 169 Section 271
 Part 3 Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999
 170 Subsection 715(1)
 171 At the end of Part 5
 172 Section 331 (at the end of the definition of application to own use )
 Schedule 2 Indirect tax transition
 A New Tax System (Goods and Services Tax Transition) Act 1999
 1 Paragraph 11(1A)(a)
 2 Before subsection 11(2)
 3 Subsection 11(4)
 4 After subsection 12(1)
 5 At the end of section 12
 6 Subsection 14(2)
 7 At the end of section 14
 8 Section 15
 9 At the end of subsection 16(1)
 10 At the end of paragraph 16(2)(b)
 11 At the end of subsection 16(2)
 12 At the end of subsection 16(3)
 13 After subsection 16(3)
 14 Subsection 16(4)
 15 Subsection 16(4A)
 16 After section 16
 17 Subsection 18(1)
 18 At the end of section 20
 19 Subsections 22(1) and (2)
 20 Subsections 22(3) and (4)
 21 Section 23
 22 After section 23
 23 At the end of Part 5
 Schedule 3 CommonwealthState financial arrangements
 A New Tax System (CommonwealthState Financial Arrangements) Act 1999
 1 Section 4
 2 Section 4
 3 Section 4
 4 After paragraph 5(3)(a)
 5 At the end of subsection 5(4)
 6 After subsection 5(4)
 Schedule 4 ABNs
 A New Tax System (Australian Business Number) Act 1999
 1 Section 5 (heading)
 2 Section 5
 3 Subsection 8(1)
 4 Section 39
 5 Section 41 (definition of carried on in Australia )
 6 Section 41
 7 At the end of section 38
 8 Section 41
 9 Section 41
 Schedule 5 Income tax deductions for GSTrelated expenditure
 Income Tax Assessment Act 1997
 1 Section 125 (after table item headed 'grape vines')
 2 Section 125 (table item headed 'software')
 3 Section 2030 (after table item 1.7)
 4 After section 2575
 5 Before section 42170
 6 At the end of Subdivision 46B
 7 At the end of paragraph 4685(d)
 8 At the end of Division 960
 9 Subsection 9951(1)
 10 Subsection 9951(1)
 11 Subsection 9951(1)
 12 Subsection 9951(1)
 Schedule 6 Diesel Fuel Rebate Scheme
 Customs Act 1901
 1 Paragraph 164(1)(ac)
 2 After subsection 164(4B)
 3 Paragraphs 164(5AC)(a) and (b)
 4 Subsection 164(7) (definition of marine use )
 5 Subsection 164(7) (definition of marine transport )
 Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999
 6 Item 5 of Schedule 1
 7 Item 5 of Schedule 2
 Excise Act 1901
 8 Paragraph 78A(1)(ac)
 9 After subsection 78A(4B)
 10 Paragraphs 78A(5AC)(a) and (b)
 11 Subsection 78A(7)
 Schedule 7 Amendments relating to diplomatic, consular and related privileges and immunities
 Consular Privileges and Immunities Act 1972
 1 Subsection 3(1)
 2 Subsection 3(1)
 3 Subsection 3(1)
 4 Subsection 3(1)
 5 Subsection 3(1)
 6 Subsection 3(1)
 7 Subsection 3(1)
 8 After subsection 6(1)
 9 After section 10
 Diplomatic Privileges and Immunities Act 1967
 10 Subsection 4(1)
 11 Subsection 4(1)
 12 Subsection 4(1)
 13 Subsection 4(1)
 14 Subsection 3(1)
 15 Subsection 4(1)
 16 Subsection 4(1)
 17 After subsection 8(1)
 18 After section 10A
 International Organisations (Privileges and Immunities) Act 1963
 19 Subsection 3(1)
 20 Subsection 3(1)
 21 Subsection 3(1)
 22 Subsection 3(1)
 23 Subsection 3(1)
 24 Subsection 3(1)
 25 Subsection 3(1)
 26 Subsection 3(1)
 27 After section 11A
 28 After section 12A
 Overseas Missions (Privileges and Immunities) Act 1995
 29 Section 3
 30 Section 3
 31 Section 3
 32 Section 3
 33 Section 3
 34 Section 3
 35 Section 3
 36 At the end of section 9
 37 After section 12
 Taxation Administration Act 1953
 38 After Division 7A of Part VI
 Schedule 8
 Income Tax Assessment Act 1997
 1 At the end of Division 17
 2 At the end of Division 17 (after section 1725)
 3 At the end of Division 27
 4 Subsection 9951(1) (definition of assessable income )
 5 Subsection 9951(1)
 6 Subsection 9951(1)
 Petroleum Resource Rent Tax Assessment Act 1987
 7 Section 2
 8 Section 2
 9 Section 2
 10 Section 2
 11 Section 2
 12 Section 2
 13 Section 2
 14 Section 2
 15 Before section 23 of Division 2 of Part V
 16 Before section 32 of Division 3 of Part V
 17 At the end of paragraphs 44(a) to (h)
 18 After paragraph 44(h)
 Taxation Administration Act 1953
 19 After subparagraph 37(1)(b)(iii)
 20 After section 52
 21 Subsection 62(2) (after table item 37)
 22 After subsection 70(1)
 Wool Tax (Administration) Act 1964
 23 At the end of section 10