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A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999 No. 57, 1999 - List of Sections

Section

Long Title

Making Information

Part 1--Introduction

1. Short title
2. Commencement
3. Schedule(s)
4. Overview
5. Definitions
6. Time of supply or acquisition
Part 2--Start of GST

7. Start of GST
8. Effect on sales tax
9. GST registration before 1 July 2000
10. Invoice or consideration before 1 July 2000
11. Supply of rights exercisable on or after 1 July 2000
Part 3--Agreements spanning 1 July 2000

12. Progressive or periodic supplies
13. Existing agreements: no opportunity to review
14. Rights granted for life
15. Funeral agreements made before 2 December 1998
Part 4--Stock on hand on 1 July 2000

16. Special GST credit for sales tax paid on stock
17. Stock later applied for private or domestic purpose
18. Second-hand goods
Part 5--Special transitional rules

19. Construction agreements made before 1 July 2000
20. Phasing in input tax credits for motor vehicles etc.
21. Acupuncture, naturopathy and herbal medicine
22. Insured event before 1 July 2000
23. Input tax credits for insurance premiums
24. Gambling
Part 6--Regulations

25. Regulations
Schedule 1--Amendment of the sales tax law

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