text:
A New Tax System (Goods and Services Tax Transition) Act 1999
1 Short title
3 Schedule(s)
6 Time of supply or acquisition
6A Trading periods spanning midnight on 30 June 2000
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
12 Progressive or periodic supplies
13 Existing agreements: no opportunity to review
14 Rights granted for life
15 Funeral agreements
15A Explanation of this Division
15B Definitions
15C GST payable by recipients of supplies
15D Amounts of GST
15E Rules for recipients who are not registered or required to be registered
15F Rule for recipients whose registration is cancelled
15G Bad debts
15H Tax invoices and adjustment notes
15I Attributing the GST
15IA Application of section 105-55 in Schedule 1 to the Taxation Administration Act 1953
15J Arbitrated offers
15K Initial offer
15L Arbitration
15M Final offer
16 Special GST credit for sales tax paid on stock
16A Special GST credit for certain alcoholic beverages on which duty has increased
16AB Special GST credit for certain alcoholic beverages on which duty has decreased
16B Special GST credit for certain alcoholic beverages on which duty would not previously have been paid
16C Special petroleum credits
17 Stock later applied for private or domestic purpose
18 Second-hand goods
19 Construction agreements made before 1 July 2000
19A Sales of motor vehicles held under operating leases since 2 December 1998
19B Sales etc. of cars held on 1 July 2000 for the purpose of rental
20 Phasing in input tax credits for motor vehicles etc.
21 Acupuncture, naturopathy and herbal medicine
22 Event before 1 July 2000 giving rise to claim
23 Input tax credits relating to compulsory third party schemes
23A Disclosure before 1 July 2000 of entitlement to input tax credits for insurance premiums
24 Gambling
24A Unredeemed vouchers
24B Commissioner may make determinations relating to rounding
24C Supplies from certain coin-operated devices may be input taxed
25 Regulations
Schedule 1 - Amendment of the sales tax law (Repealed)
1 1 Short title
This Act may be cited as the A New Tax System (Goods and Services Tax Transition) Act 1999.
This Act commences, or is taken to have commenced:
(a) after all the Acts listed in subsection (2) have received the Royal Assent; and
(b) on the day after the last day on which any of those Acts received the Royal Assent.
These are the Acts:
(a) the A New Tax System (Goods and Services Tax) 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 - Customs) Act 1999;
(d) the A New Tax System (Goods and Services Tax Imposition - General) Act 1999;
(e) the A New Tax System (Goods and Services Tax Administration) Act 1999.
3 3 Schedule(s)
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
4 4 Overview
The following provisions deal with the transition from sales tax to GST, as well as other matters relating to the start of the GST.
This Act should be read in conjunction with the GST law and the sales tax law.
In this Act:
GST Act
means the A New Tax System (Goods and Services Tax) Act 1999.
Other expressions in this Act have the same meaning as in the GST Act.
However, the table lists expressions that have the same meaning as in another Act.
Expressions with same meaning
Item This expression ... has the same meaning as in ...
1 (Repealed by No 101 of 2006)
3AA (Repealed by No 101 of 2006)
3A hire purchase agreement Income Tax Assessment Act 1997
4 motor vehicle Income Tax Assessment Act 1997
8 trading stock Income Tax Assessment Act 1997
S 5(3) amended by No 101 of 2006, s 3 and Sch 5 items 6 and 7, by repealing table items 1 to 3AA and 5 to 7, effective 14 September 2006. The items formerly read:
1 ... assessable dealing ... Sales Tax Assessment Act 1992
2 ... assessable goods ... Sales Tax Assessment Act 1992
3 ... borne tax ... Sales Tax Assessment Act 1992
3AA ... eligible short-term lease ... Sales Tax Assessment Act 1992
5 ... passed on ... Sales Tax Assessment Act 1992
6 ... sales tax ... Sales Tax Assessment Act 1992
7 ... sales tax law ... Sales Tax Assessment Act 1992
No 101 of 2006, s 3 and Sch 6 items 5-11, contained the following application and saving provisions:
5 Application of Schedule 5 amendments
The repeals and amendments made by Schedule 5 apply to acts done or omitted to be done, or states of affairs existing, after the commencement of the amendments. 6 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
7 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.
Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.
The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998-99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.
Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.
Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.
During the 1997-98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.
Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.
Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.
8 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty
(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:
(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or
(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and
(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;
then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.
10 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision ) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision. 11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901
This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.
S 5(3) amended by No 92 of 2000, s 3 and Sch 11 item 13A, by inserting table item 3AA, effective 9 July 1999.
S 5(3) amended by No 176 of 1999, s 3 and Sch 6 item 1, by inserting table item 3A, effective 9 July 1999.
This section sets out how to determine when a supply or acquisition is made for the purposes of this Act.
Many of the rules in this Act rely on this concept.
A supply or acquisition of goods is made:
(a) when the goods are removed; or
(b) if the goods are not to be removed - when the goods are made available to the recipient; or
(c) if the goods are removed before it is certain that a supply will be made (for example, if the goods are given or taken on approval, sale or return, or similar terms) - when it becomes certain that a supply has been made.
Subsection 20(8) provides a rule stating when motor vehicles and other goods covered by subsection 20(1) are taken to be removed.
S 6(2) amended by No 73 of 2001, s 3 and Sch 1 item 69, by inserting the Note, applicable in relation to acquisitions and importations made on or after 23 May 2001.
A supply or acquisition of real property is made when the property is made available to the recipient.
A supply or acquisition of services is made when the services are performed.
However, section 12 provides a different rule for progressive and periodic contracts.
A supply or acquisition of any other thing is made when the thing is performed or done.
Despite section 6, if:
(a) an entity has chosen to apply this section; and
(b) the entity makes a supply that, under section 6, would be taken to be made on 1 July 2000 but before:
(i) 6 am on that day; or
(ii) if the entity has chosen to stop the application of this section at an earlier time on that day - the time so chosen; and
(c) the part of the entity's enterprise through which the supply is made was open for business both immediately before 1 July 2000 and immediately after 30 June 2000; and
(d) that part of the entity's enterprise remains open for business during 1 July 2000 until at least the time at which, under section 6, the supply would be taken to be made;
the supply, and the acquisition made by the recipient of the supply, is taken, for the purposes of this Act, to be made immediately before 1 July 2000.
If an entity makes a supply to which subsection (1) applies, then, in relation to that supply:
(a) section 12 has effect as if the reference in paragraph 12(1)(b) to a period that begins before 1 July 2000 and ends on or after 1 July 2000 were a reference to a period that begins before the end of the transition trading period and ends on or after the end of the transition trading period; and
(b) Part 4 has effect as if references to having goods on hand at the start of 1 July 2000 were references to having goods on hand immediately after the end of the transition trading period; and
(c) (Repealed by No 101 of 2006)
(d) (Repealed by No 101 of 2006)
(e) (Repealed by No 101 of 2006)
(f) section 24 has effect as if:
(i) the reference to making gambling supplies before 1 July 2000 were a reference to making gambling supplies before the end of the transition trading period; and
(ii) the reference to a gambling event happening on or after 1 July 2000 were a reference to a gambling event happening on or after the end of the transition trading period; and
(iii) the references to gambling events that happened before 1 July 2000 were references to gambling events that happened before the end of the transition trading period; and
(g) section 24A has effect as if the references to vouchers supplied before, not redeemed before, or supplied after, 1 July 2000 were references to vouchers supplied before, not redeemed before, or supplied after, the end of the transition trading period (as the case requires).
S 6A(2) amended by No 101 of 2006, s 3 and Sch 5 item 8, by repealing paras (c) to (e), effective 14 September 2006. For application and saving provisions see history note for s 5(3). Paras (c) to (e) formerly read:
(c) subsection 16(3A) has effect as if the reference to the amount of sales tax borne changing after 1 July 2000 were a reference to that amount changing after the end of the transition trading period; and
(d) paragraph 17(1)(b) has effect as if the reference to applying the goods on or after 1 July 2000 were a reference to applying the goods after the end of the transition trading period; and
(e) paragraph 17(3)(b) has effect as if the reference to ceasing to be registered on or after 1 July 2000 were a reference to ceasing to be registered after the end of the transition trading period; and
This section does not apply if, but for this section, the supply would be input taxed.
transition trading period
means the period ending:
(a) at the first time after 30 June 2000 that the part of the entity's enterprise through which the supply in question was made was not open for business; or
(b) at:
(i) 6 am on 1 July 2000; or
(ii) if the entity has chosen to stop the application of this section at an earlier time on that day - the time so chosen;
whichever occurs sooner.
S 6A inserted by No 92 of 2000, s 3 and Sch 10A item 2, effective 30 June 2000.
Part 2 - Start of GST
GST is only payable on a supply or importation to the extent that it is made on or after 1 July 2000.
GST may not apply to supplies during trading periods spanning midnight on 30 June 2000: see section 6A.
S 7(1) amended by No 92 of 2000, s 3 and Sch 10A item 3, by inserting the Note at the end, effective 30 June 2000.
An entitlement to an input tax credit only arises on an acquisition or importation to the extent that it is made on or after 1 July 2000.
There are special rules about input tax credits for motor vehicles etc.: see section 20.
8 8 Effect on sales tax
(Repealed by No 101 of 2006)
S 8 repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 8 formerly read:
No sales tax is payable on an assessable dealing to the extent that a supply or importation in respect of the dealing is made on or after 1 July 2000.
Note 1:
If sales tax has been paid, a credit will arise for the amount overpaid, to the extent that the claimant has not passed it on: see CR1 in Table 3 in Schedule 1 to the Sales Tax Assessment Act 1992.
For the end of sales tax generally, see the A New Tax System (End of Sales Tax) Act 1999.
Sales tax may still apply to supplies during trading periods spanning midnight on 30 June 2000: see section 6A.
S 8(1) amended by No 92 of 2000, s 3 and Sch 10A item 4, by inserting Note 3, effective 30 June 2000.
Despite the A New Tax System (End of Sales Tax) Act 1999, if:
(a) all or part of a supply or importation in respect of an assessable dealing is made before that Act commences (even if it is also made before this Act commences); and
(b) the time of the dealing is on or after 1 July 2000;
for the purpose of determining the extent (if any) to which sales tax is payable on the dealing, the time of the dealing is taken to be immediately before that Act commences.
Parts 2-5 and 4-5 of the GST Act, and any other provisions of the GST law so far as they relate to registration, apply on and after the day determined by the Commissioner (even if that day is before the commencement of the GST Act).
From that day, you may apply to be registered if you are entitled to do so under section 23-10 of the GST Act.
However, you are not required to be registered before 1 June 2000.
On 1 May 2000, you start carrying on a business whose annual turnover meets the registration turnover threshold. Although you would normally be required to apply within 21 days, you can apply anytime before 1 June 2000. But if instead you start carrying on a business on 20 May, you have until 10 June (21 days later) to apply to be registered.
10 10 Invoice or consideration before 1 July 2000
If, before 1 July 2000:
(a) any consideration is received in connection with a supply, or provided in connection with an acquisition, that you will make on or after that day; or
(b) an invoice is issued relating to a supply or acquisition that you will make on or after that day;
for the purposes of determining the tax period to which GST or input tax credits are attributable, the consideration is taken to have been received or provided, or invoice taken to have been issued, during your first tax period after that day.
Division 29 of the GST Act contains rules about attributing GST and input tax credits to tax periods.
A supply of a right that has been or is granted on or after 2 December 1998 (other than a supply of a right granted on or after 1 July 2000) is taken to be a supply made on or after 1 July 2000 if, and to the extent that, the right could reasonably be expected to be exercised on or after 1 July 2000.
However, this section does not apply to:
(a) a supply to which section 12 applies; or
(b) a supply of a right that is an option to purchase, under a hire purchase agreement, goods hired under that agreement; or
(c) a supply of a right to use software if:
(i) the value of the right was included in the price of the software; and
(ii) the right to use the software is for an indefinite period.
S 11(1A) amended by No 92 of 2000, s 3 and Sch 1 item 14, by inserting para (a), effective 9 July 1999.
S 11(1A) amended by No 177 of 1999, s 3 and Sch 2 item 1, by repealing para (a), effective 9 July 1999. Para (a) formerly read:
(a) a supply of a warranty (whether express, implied or required by law) that relates to goods or a service, if the value of the warranty was included in the price of the goods or service; or
S 11(1A) inserted by No 176 of 1999, s 3 and Sch 6 item 2, effective 1 July 2000.
This section does not apply to:
(a) a supply of a long-term lease made before 1 July 2000; or
(b) a supply of a voucher made before 1 July 2000 if, on redemption of the voucher, the holder of the voucher is entitled to supplies up to a monetary value stated on the voucher.
S 11(1B) inserted by No 177 of 1999, s 3 and Sch 2 item 2, effective 9 July 1999.
The Commissioner may make a written ruling determining methods for working out the extent to which a right could reasonably be expected to be exercised on or after 1 July 2000 where that extent is not readily ascertainable.
This section does not affect the operation of section 13.
If this section has an effect in relation to a supply, it has a corresponding effect in relation to the acquisition to which the supply relates.
S 11(4) substituted by No 177 of 1999, s 3 and Sch 2 item 3, effective 9 July 1999. S 11(4) formerly read:
, in relation to goods or a service, means an undertaking or obligation in relation to:
(a) the quality, performance or characteristics of the goods or service; or
(b) the provision of services that are or may at any time be required in respect of the goods or service; or
(c) the supply of parts that are or may at any time be required for the goods;
given or made in connection with the supply of the goods or service.
S 11(4) inserted by No 176 of 1999, s 3 and Sch 6 item 3, effective 9 July 1999.
Part 3 - Agreements spanning 1 July 2000
Division 1 - General
Div 1 inserted by No 10 of 2005, s 3 and Sch 1 item 12, effective 22 February 2005.
This section applies if:
(a) you make a supply under an agreement, or an enactment, that provides (expressly or impliedly) that the thing supplied is to be supplied:
(i) for a period; or
(ii) progressively over a period;
whether or not at regular intervals; and
(b) that period begins before 1 July 2000 and ends on or after 1 July 2000.
Section 11 does not apply to supplies covered by this section: see paragraph 11(1A)(a).
S 12(1) amended by No 92 of 2000, s 3 and Sch 11 item 15, by inserting the Note at the end, effective 9 July 1999.
However, this section does not apply to a supply of a warranty (whether express, implied or required by law) that relates to goods or a service, if the value of the warranty was included in the price of the goods or service.
For the purposes of this Act, the supply is taken to be made continuously and uniformly throughout that period.
For the purposes of this section, a supply by way of lease, hire or similar arrangement is taken to be a supply for the period of the lease, hire or arrangement.
This section does not apply to a supply of a long-term lease made before 1 July 2000.
Viewhistory note
warranty , in relation to goods or a service, means an undertaking or obligation in relation to:
(a) a written agreement specifically identifies a supply and identifies the consideration in money, or a way of working out the consideration in money, for the supply; and
(b) the agreement was made before the day on which this Act received the Royal Assent.
The supply is GST-free to the extent that it is made before the earlier of the following:
(a) 1 July 2005;
(b) if a review opportunity arises on or after the day of Royal Assent - when that opportunity arises.
If all of the consideration was paid before 2 December 1998, the supply is also GST-free to the extent it is made on or after 1 July 2005 but before a review opportunity has arisen as mentioned in paragraph (2)(b).
However, if the recipient of the supply would not be entitled to a full input tax credit for it, treat the references in paragraphs (1)(b) and (2)(b) to the day of Royal Assent as references instead to 2 December 1998.
For the purposes of this section, an untaxable Commonwealth entity is to be treated as if it were entitled or not entitled to a full input tax credit (whichever is relevant) if it would be so entitled or not entitled if it were an entity other than an untaxable Commonwealth entity.
S 13(4A) amended by No 58 of 2006, s 3 and Sch 7 item 16, by substituting "an untaxable Commonwealth entity" for "a Commonwealth entity" (wherever occurring), effective 22 June 2006.
(a) a change is made to the consideration for supplies that are specifically identified by an agreement of the kind referred to in subsection (1); and
(b) the change is made after the commencement of this subsection; and
(c) the change applies to supplies made before 1 July 2005;
supplies that are specifically identified by the agreement are not GST-free under this section to the extent that the supplies are made on or after the day on which the change takes effect.
S 13(4B) inserted by No 10 of 2005, s 3 and Sch 1 item 13, effective 22 February 2005.
Whether a supply made before 1 July 2005 is GST-free under this section is not affected by:
(a) a change (made after the commencement of this subsection), whether agreed to before, on or after 1 July 2005, to the consideration for supplies made on or after 1 July 2005 that are specifically identified by an agreement; or
(b) the carrying out, whether before, on or after 1 July 2005, of any of the processes referred to in Subdivision C of Division 2 in relation to supplies made on or after 1 July 2005 that are specifically identified by an agreement.
S 13(4C) inserted by No 10 of 2005, s 3 and Sch 1 item 13, effective 22 February 2005.
(4D)
In subsections (4B) and (4C):
, to the consideration for a supply, means a change to that consideration (including a change to the method by which the consideration is worked out) not provided for in an agreement of the kind referred to in subsection (1).
S 13(4D) inserted by No 10 of 2005, s 3 and Sch 1 item 13, effective 22 February 2005.
review opportunity
, for an agreement to which this section applies, means an opportunity that arises under the agreement:
(a) for the supplier under the agreement (acting either alone or with the agreement of one or more of the other parties to the agreement) to change the consideration directly or indirectly because of the imposition of GST; or
(b) for the supplier under the agreement (acting either alone or with the agreement of one or more of the other parties to the agreement) to conduct, on or after 1 July 2000, a general review, renegotiation or alteration of the consideration; or
(c) for the supplier under the agreement (acting either alone or with the agreement of one or more of the other parties to the agreement) to conduct, before 1 July 2000, a general review, renegotiation or alteration of the consideration that takes account of the imposition of the GST.
S 13(5) amended by No 176 of 1999, s 3 and Sch 6 items 5 and 6, by inserting ``, on or after 1 July 2000,'' after ``conduct'' in para (b) and inserting para (c), effective 9 July 1999.
(a) you supply services or any other things (other than goods or real property) under an agreement or enactment; and
(b) the agreement or enactment provides (expressly or impliedly) that a right is to be granted or exercisable for the rest of an individual's life; and
(c) the right is granted or first exercisable before 1 July 2000.
To the extent that the supply is constituted by the supply of the right, so much of the supply as is made before 1 July 2000 is instead taken, for the purposes of this Act, to be made on 1 July 2000.
For the purposes of this Act, so much of the supply as is made before 1 July 2000 is instead taken to be made on 1 July 2000.
However, in the case of an agreement entered into before 2 December 1998 that is also covered by section 13:
(a) subsections 13(2) and (3) do not apply; and
(b) instead, the supply is GST-free to the extent that the consideration for the supply is paid before the earlier of the following:
(i) 1 July 2005;
(ii) if a review opportunity as mentioned in paragraph 13(2)(b) arises - when that opportunity arises.
(a) an agreement is for the supply of a life membership; and
(b) the entity to which the supply is made would be entitled to a full input tax credit for it;
subsection (3) has effect as if the reference to 2 December 1998 were a reference to 8 July 1999.
S 14(5) amended by No 58 of 2006, s 3 and Sch 7 item 17, by substituting "an untaxable Commonwealth entity" for "a Commonwealth entity" (wherever occurring), effective 22 June 2006.
If, before 1 July 2000, you enter, or have entered, into an agreement for a supply consisting of the provision of a funeral (or a right to the provision of a funeral):
(a) section 11 and this Part (apart from this section) do not apply; and
(b) the supply of any right under the agreement relating to the provision of a funeral is taken to be a supply made on or after 1 July 2000 only if the funeral is provided on or after that day.
If you entered into the agreement before 1 December 1999 and the funeral is provided on or after 1 July 2000, the supply is GST-free to the extent that the consideration for the supply is paid before 1 July 2005.
S 15(2) substituted by No 92 of 2000, s 3 and Sch 11 item 16, effective 9 July 1999. S 15(2) formerly read:
If you entered into the agreement before 1 December 1999 and the funeral is provided on or after 1 July 2000, the supply is GST-free to the extent that the consideration for the supply is paid before the earlier of the following:
(b) if a review opportunity (within the meaning of subsection 13(5)) arises - when that opportunity arises.
S 15 substituted by No 177 of 1999, s 3 and Sch 2 item 8, effective 9 July 1999. S 15 formerly read:
15 Funeral agreements made before 2 December 1998
If, before 2 December 1998, you entered into an agreement for a supply consisting of the provision of a funeral and the agreement is covered by section 13:
Division 2 - Agreements also spanning 1 July 2005
Subdivision A - Introduction
Subdiv A inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
This Division provides for the payment of GST on taxable supplies made on or after 1 July 2005 that would have been GST-free under section 13 if they had been made immediately before 1 July 2005.
The following diagram shows how, as a result of this Division and the GST law in general, each of the 3 possible ways to treat the GST on such a taxable supply will apply in particular cases.
S 15A inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
15B 15B Definitions
In this Division:
applicable day
, for a supply, has the meaning given by subsection 15C(2).
arbitrated offer
has the meaning given by section 15J.
means a person or body specified in, or included in a class of persons or bodies specified in, the regulations.
, to the consideration for a supply, includes a change to the method by which the consideration is worked out.
S 15B inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
Subdivision B - Payment of GST payable by recipients of supplies
Subdiv B inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
To the extent that a taxable supply is made on or after the applicable day for the supply under subsection (2), the GST on the supply is payable by the recipient of the supply, and is not payable by the supplier, if:
(a) the supply is specifically identified by an agreement:
(i) that is of the kind referred to in subsection 13(1); and
(ii) that does not provide that the consideration for the supply is not to be changed to take account of GST or similar value added tax imposed on the supply; and
(b) had the supply been made immediately before 1 July 2005, it would have been GST-free under section 13; and
(i) the recipient notifies the supplier in writing that the recipient elects to pay the GST on the supply; or
(ii) the recipient has failed to accept an arbitrated offer by the supplier to change the consideration for supplies that are made on or after 1 July 2005 and that are specifically identified by the agreement.
The applicable day for the supply is:
(a) if subparagraph (1)(c)(i) applies:
(i) the day on which the recipient notifies the supplier as mentioned in that subparagraph; or
(ii) 1 July 2005;
whichever is later; or
(b) if subparagraph (1)(c)(ii) applies:
(i) the day on which the recipient fails to accept an arbitrated offer as mentioned in that subparagraph; or
whichever is later.
Subsection (1) does not apply if:
(a) before either of the events referred to in paragraph (1)(c) happens, the supplier and the recipient agree (whether or not an arbitrated offer is made) to change the consideration for supplies that are made on or after 1 July 2005 and that are specifically identified by the agreement; or
(b) subsection 13(3) applies to the supply.
For the purposes of subparagraph (1)(c)(ii), the recipient is taken to have failed to accept the offer referred to in that subparagraph if:
(a) the recipient gives to the supplier a written rejection of the offer; or
(b) the final offer period referred to in section 15M expires without the recipient having notified the supplier that the recipient accepts the offer.
If an offer is accepted, any GST on the supply will be payable by the supplier, on the basis of the consideration as changed, in accordance with the GST Act: see in particular Division 19 of that Act.
For the purposes of subparagraph (2)(b)(i), the day on which the recipient fails to accept an arbitrated offer is:
(a) the day applicable under paragraph (4)(a) or (b); or
(b) if a day is applicable under both of those paragraphs - the earlier of those days.
To avoid doubt, the fact that the GST on the supply is payable by the recipient does not affect any entitlement of the recipient to an input tax credit for the acquisition to which the supply relates.
An election referred to in subparagraph (1)(c)(i) cannot be revoked.
This section has effect despite section 9-40 of the GST Act (which is about liability for the GST on taxable supplies).
S 15C inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
If GST is payable by the recipient of the taxable supply because of this Division, the amount of GST on the supply is 10% of the price of the supply to the extent that it is made on or after the applicable day for the supply.
If the supplier and the recipient are associates and:
(a) the supply is without consideration; or
(b) the consideration for the supply is less than the GST exclusive market value of the supply;
the reference in subsection (1) to the price of the supply is taken to be a reference to the GST exclusive market value of the supply.
(a) the recipient acquires the thing supplied solely for a creditable purpose; and
(b) the recipient is registered or required to be registered.
This section has effect despite section 9-70 of the GST Act (which is about the amount of GST on taxable supplies).
S 15D inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
This section has effect if:
(a) you are the recipient of any taxable supplies for which the GST is payable by you because of this Division; and
(b) you are not registered or required to be registered. Tax periods
Despite section 7-10 of the GST Act, you have tax periods applying to you.
Subsection 27-40(1A) of the GST Act (which is about an entity ceasing to carry on any enterprise) does not apply to you. GST returns
Division 31 of the GST Act applies to you as if you were registered or required to be registered.
S 15E inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
(b) your registration is cancelled.
Subsection 27-40(2) of the GST Act (which is about the effect of an entity's registration being cancelled) has effect but only in relation to your liabilities and entitlements to input tax credits that arise otherwise than because of this Division.
S 15F inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
(a) you are the recipient of a taxable supply for which the GST is payable by you because of this Division; and
(b) the whole or part of the consideration for the supply has not been received by the supplier; and
(c) the supplier writes off as bad the whole or a part of the debt, or the whole or a part of the debt has been overdue for 12 months or more.
Section 21-5 of the GST Act does not apply to the taxable supply.
Instead, you have a decreasing adjustment equal to 10% of the amount written off, or 10% of the amount that has been overdue for 12 months or more, as the case requires. However, you cannot have an adjustment under this section if you account on a cash basis.
You have an increasing adjustment if:
(a) you were the recipient of a taxable supply in relation to which you had a decreasing adjustment under subsection (3); and
(b) you subsequently pay to the supplier the whole or a part of the amount written off, or the whole or a part of the amount that has been overdue for 12 months or more, as the case requires.
The amount of the increasing adjustment is 10% of the amount paid.
S 15G inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
If the GST on a taxable supply is payable by the recipient of the supply because of this Division:
(a) the supplier is not required to issue a tax invoice for the supply; and
(b) the supplier is not required to issue an adjustment note for an adjustment that arises from an adjustment event relating to the taxable supply.
Subsection (1) has effect despite sections 29-70 and 29-75 of the GST Act (which are about the requirement to issue tax invoices and adjustment notes).
If the GST on a taxable supply is payable by the recipient of the supply because of this Division, subsection 29-10(3) of the GST Act (which is about attributing input tax credits) does not apply to the creditable acquisition constituted by that taxable supply.
If the GST on a taxable supply is payable by the recipient of the supply because of this Division, subsection 29-20(3) of the GST Act (which is about attributing adjustments) does not apply to an adjustment that arises from an adjustment event relating to the taxable supply.
S 15H inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
To the extent that the recipient of a taxable supply who is liable for the GST on the supply because of this Division would, apart from this section, attribute that GST to a tax period ending before the applicable day for the supply, the recipient must instead attribute that GST to the first tax period starting on or after the applicable day for the supply.
Subsection (1) has effect subject to Division 156 of the GST Act (which is about supplies and acquisitions made on a progressive or periodic basis).
This section has effect despite section 29-5 of the GST Act (which is about attributing the GST).
S 15I inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
15IA 15IA Application of section 105-55 in Schedule 1 to the Taxation Administration Act 1953
(Repealed by No 39 of 2012)
S 15IA repealed by No 39 of 2012, s 3 and Sch 1 item 246, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 15IA formerly read:
15IA
Section 105-55 in Schedule 1 to the Taxation Administration Act 1953 does not apply to a refund under section 35-5 of the GST Act in respect of a tax period to the extent that the refund arises because:
(a) the GST on a taxable supply was attributable to that tax period and was payable by the supplier; and
(b) the recipient of the supply becomes liable for the GST on the supply because of section 15C of this Act.
S 15IA amended by No 73 of 2006, s 3 and Sch 5 item 138, by substituting "Section 105-55 in Schedule 1 to" for "Subsection 36(1)", effective 1 July 2006.
S 15IA inserted by No 10 of 2005, s 3 and Sch 1 item 15, applicable to tax periods starting on or after 1 July 2000.
Subdivision C - Arbitrated offers
Subdiv C inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
15J 15J Arbitrated offers
An offer (the final offer ) to change the consideration for supplies, that are made on or after 1 July 2005 and that are specifically identified by an agreement of a kind referred to in subsection 13(1), is an arbitrated offer if:
(a) the supplier has, in accordance with section 15K, made an offer (the initial offer ) to the recipient of the supplies to change the consideration; and
(b) change to the consideration has been arbitrated in accordance with section 15L; and
(c) the supplier makes the final offer in accordance with section 15M.
S 15J inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
The initial offer:
(a) must be in writing; and
(b) must set out a change to the consideration for the supplies; and
(c) must state the period (the initial offer period ) for which the offer remains open.
The initial offer period must be a period of at least 28 days after the supplier gives the initial offer to the recipient.
S 15K inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
Change to the consideration must be arbitrated as follows:
(a) the supplier must apply to an arbitrator for the appointment of an assessor to determine an appropriate change to the consideration;
(b) the arbitrator must appoint as an assessor a person whom the arbitrator is satisfied:
(i) is suitably qualified to determine an appropriate change to the consideration; and
(ii) is independent of both the supplier and the recipient;
(c) in determining an appropriate change, the assessor must only take into account the impact of the New Tax System changes on the supplier's cost and expenses;
(d) the assessor's determination of an appropriate change must be made within 28 days of the end of the offer period and:
(i) be in writing, signed and dated by the assessor; or
(ii) be in the form specified in the regulations.
The supplier must not apply under paragraph (1)(a) until after:
(a) the end of the initial offer period; or
(b) the recipient gives to the supplier a written rejection of the initial offer;
whichever happens earlier.
New Tax System changes
means the following:
(a) the amendment of the former Sales Tax (Exemptions and Classifications) Act 1992 made by this Act;
(b) the ending of sales tax, as provided for in the former A New Tax System (End of Sales Tax) Act 1999;
(c) the imposition of GST;
(d) any other changes (including changes to Commonwealth, State or Territory laws) prescribed by the regulations for the purposes of this definition.
Definition of "New Tax System changes" substituted by No 111 of 2009, s 3 and Sch 1 item 24, effective 17 November 2009. The definition formerly read:
has the same meaning as in Part VB of the Trade Practices Act 1974.
S 15L inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
The final offer:
(b) must set out as a change to the consideration the assessor's determination of an appropriate change; and
(c) must state the period (the final offer period ) for which the offer remains open.
The final offer period must be a period of at least 21 days after the supplier gives the final offer to the recipient.
S 15M inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.
Part 4 - Stock on hand on 1 July 2000
16 16 Special GST credit for sales tax paid on stock
S 16 repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16 formerly read:
You are entitled to a special credit for GST purposes if:
(a) you are registered as at 1 July 2000; and
(b) you have on hand, at the start of 1 July 2000, goods you acquired or imported that are held for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business.
In some cases relating to alcoholic beverages, subsections 16A(3) and 16B(3) prevent special credits arising.
S 16(1) amended by No 177 of 1999, s 3 and Sch 2 item 9, by inserting the Note, effective 9 July 1999.
However, this section does not apply to the following:
(a) second-hand goods, unless:
(i) you imported them; and
(ii) nobody was entitled to quote under the Sales Tax Assessment Act 1992 for the importation; and
(iii) you did not hold the goods, at any time prior to 1 July 2000, for a purpose other than for sale or exchange in the ordinary course of business.
(b) goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992, if those goods are opened stock;
(c) wine within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999.
S 16(2) amended by No 177 of 1999, s 3 and Sch 2 items 10 and 11, by inserting ", if those goods are opened stock" in para (b) and inserting para (c), effective 9 July 1999.
S 16(2) amended by No 176 of 1999, s 3 and Sch 6 item 8, by substituting para (a), effective 9 July 1999. Para (a) formerly read:
(a) second-hand goods (unless you imported them and nobody was entitled to quote under the Sales Tax Assessment Act 1992 for the importation);
The amount of the special credit is equal to the amount of sales tax that you have borne in respect of the goods.
In some cases relating to alcoholic beverages, subsections 16A(2) and 16B(2) reduce the amounts of special credits.
S 16(3) amended by No 177 of 1999, s 3 and Sch 2 item 12, by inserting the Note, effective 9 July 1999.
However, if the amount of sales tax you have borne in respect of the goods changes after 1 July 2000, the amount of the special credit changes accordingly.
S 16(3A) inserted by No 177 of 1999, s 3 and Sch 2 item 13, effective 9 July 1999.
The special credit is treated as though it were an input tax credit attributable to any one tax period of your choice. However, you are not entitled to it unless you separately identify it in a GST return that you lodge for a tax period that ends before 7 January 2001.
S 16(4) amended by No 177 of 1999, s 3 and Sch 2 item 14, by substituting "for a tax period that ends before 7 January 2001" for "before 22 January 2001", effective 9 July 1999.
If the amount of the special credit changes under subsection (3A) after you lodged that return, you must lodge with the Commissioner an amended GST return for that tax period. You must lodge it on or before the 21st day of the month following the end of the tax period in which the change happens.
S 16(4A) substituted by No 177 of 1999, s 3 and Sch 2 item 15, effective 9 July 1999. S 16(4A) formerly read:
The special credit is treated as though it were an input tax credit for the purposes of the Income Tax Assessment Act 1997 (see Division 27 and sections 110-45 and 110-50).
The Commissioner may make a written ruling determining methods for working out the amount of sales tax that you have borne in respect of specified goods in cases where that amount is not readily ascertainable.
Goods may be specified by name, by inclusion in a specified class or in any other way.
16A 16A SpecialGST credit for certain alcoholic beverages on which duty has increased
S 16A repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16A formerly read:
This section applies to goods if:
(a) you are entitled to a special credit under section 16 in respect of the goods (or would be so entitled apart from subsection (3) of this section); and
(b) they are goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992; and
(i) an amount of excise duty or customs duty (the old duty amount ) in respect of the goods was paid before 1 July 2000; or
(ii) the goods were delivered into home consumption before 1 July 2000 under a permission given under subsection 61C(1) of the Excise Act 1901 or granted under subsection 69(3) of the Customs Act 1901, and an amount of excise duty or customs duty (the old duty amount ) was or is payable in respect of the goods; and
(d) were excise duty or customs duty (whichever is applicable) instead to become payable on the goods immediately after 1 July 2000, the amount of that duty (the new duty amount ) would be greater than the old duty amount.
The amount of the special credit in respect of the goods is reduced by an amount equal to the difference between the new duty amount and the old duty amount.
However, there is no special credit in respect of the goods if the difference between the new duty amount and the old duty amount equals or exceeds what would (apart from this section) be the amount of the special credit.
S 16A inserted by No 177 of 1999, s 3 and Sch 2 item 16, effective 9 July 1999.
16AB 16AB Special GST credit for certain alcoholic beverages on which duty has decreased
S 16AB repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16AB formerly read:
(a) you are entitled to a special credit under section 16 in respect of the goods; and
(d) were excise duty or customs duty (whichever is applicable) instead to become payable on the goods immediately after 1 July 2000, the amount of that duty (the new duty amount ) would be less than the old duty amount.
The amount of the special credit in respect of the goods is increased by an amount equal to the difference between the old duty amount and the new duty amount.
S 16AB inserted by No 92 of 2000, s 3 and Sch 10 item 1A, effective 9 July 1999.
16B 16B Special GST credit for certain alcoholic beverages on which duty would not previously have been paid
S 16B repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16B formerly read:
(c) immediately before 1 July 2000, the goods were not:
(i) excisable goods (within the meaning of the Excise Act 1901); or
(ii) goods of a kind in respect of which customs duty was imposed by the Parliament, or goods the subject of a Customs Tariff or Customs Tariff proposed in the Parliament; and
(d) at the start of 1 July 2000, the goods became goods of a kind referred to in subparagraph (c)(i) or (ii).
S 16B(1) amended by No 92 of 2000, s 3 and Sch 10 item 1B, by substituting ``at the start of'' for ``immediately after'' in para (d), effective 9 July 1999.
The amount of the special credit in respect of the goods is reduced by an amount (the new duty amount ) equal to what would be the excise duty or customs duty (whichever is applicable) in respect of the goods if that duty were to become payable immediately after 1 July 2000.
However, there is no special credit in respect of the goods if the new duty amount equals or exceeds what would (apart from this section) be the amount of the special credit.
To avoid doubt, goods that are subject to a ``free'' rate of duty, or which, under a Customs Tariff proposed in the Parliament, would be subject to a ``free'' rate of duty, are not goods of a kind referred to in subparagraph (1)(c)(ii).
S 16B inserted by No 177 of 1999, s 3 and Sch 2 item 16, effective 1 July 2000.
16C 16C Special petroleum credits
S 16C repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16C formerly read:
You are entitled to a special petroleum credit if:
(b) you have on hand, at the start of 1 July 2000, goods you acquired or imported that are held for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and
(c) the goods are petroleum products of a kind specified in the regulations; and
(e) were excise duty or customs duty (whichever is applicable) instead to become payable on the goods after 1 July 2000, the amount of that duty (the new duty amount ) would be less than the old duty amount.
The amount of the special petroleum credit in respect of the goods is an amount equal to the difference between the old duty amount and the new duty amount.
The Commissioner must, on behalf of the Commonwealth, pay the special petroleum credit to you or, as provided in the regulations, to another person on your behalf. The payment must be made within the period and in the manner specified in the regulations.
S 16C inserted by No 177 of 1999, s 3 and Sch 2 item 16, effective 9 July 1999.
(a) you have on hand, at the start of 1 July 2000, assessable goods that are held for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and
(b) on or after 1 July 2000, you apply the goods to any extent for a private or domestic purpose; and
(c) you are registered, or required to be registered, when you apply the goods;
you are taken, for the purposes of the GST law, to have made a taxable supply that is attributable to the tax period during which you apply the goods.
The value of the supply is the market value of the goods (to the extent that they are applied for that purpose) when they were applied.
(b) on or after 1 July 2000, you cease to be registered; and
(c) you still hold the goods at the time of the cessation;
you are taken, for the purposes of the GST law, to have made a taxable supply that is attributable to the tax period that was in progress immediately before the cessation.
The value of the supply is the market value of the goods as at the time of the cessation.
assessable goods
has the same meaning as in the former Sales Tax Assessment Act 1992.
S 17(5) inserted by No 101 of 2006, s 3 and Sch 5 item 10, effective 14 September 2006. For application and saving provisions see history note for s 5(3).
Division 66 of the GST Act applies to second-hand goods you acquired before 1 July 2000 only if:
(a) you held them at the start of that day for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and
(b) you had not previously held them for any other purpose.
S 18(1) substituted by No 177 of 1999, s 3 and Sch 2 item 17, effective 9 July 1999. S 18(1) formerly read:
Division 66 of the GST Act applies to second-hand goods you acquired before 1 July 2000 only if you held them at the start of that day for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business.
However, if:
(a) because of this section, you are entitled to an input tax credit for an acquisition of second-hand goods; and
(b) the *consideration for the acquisition was $300 or less;
the input tax credit is treated as though it were an input tax credit attributable to any one tax period of your choice.
This section does not apply to second-hand goods in respect of which you are entitled to a special credit under former section 16.
S 18(2) amended by No 101 of 2006, s 3 and Sch 5 item 11, by amending the reference to a repealed inoperative provision, effective 14 September 2006. For application and saving provisions see history note for s 5(3).
Part 5 - Special transitional rules
This section applies to the extent that a supply of goods or real property is the construction, major reconstruction, manufacture or extension of a building or of a civil engineering work by the supplier, and the goods or real property are:
(a) supplied in accordance with a written agreement made before 1 July 2000; and
(b) made available to the recipient on or after 1 July 2000.
The value of all work and materials permanently incorporated in or affixed on the site of the building or civil engineering work in accordance with the agreement must be determined, as at the start of 1 July 2000.
GST is only payable on the supply to the extent that the price of the supply (less the amount of any GST payable on the supply) exceeds the value determined under subsection (2).
Division 29 of the GST Act and section 10 of this Act contain rules about attributing the GST to tax periods.
S 19(3) amended by No 156 of 2000, s 3 and Sch 6 item 41, by substituting ``price of the supply (less the amount of any GST payable on the supply)'' for ``value of the supply'', effective 1 July 2000.
This section only applies to the extent that the value mentioned in subsection (2) is determined:
(a) in a manner specified by the Commissioner; and
(b) on or before the end of the supplier's first tax period after 1 July 2000, or a later day allowed by the Commissioner.
If section 13 applies to the agreement, treat the references to 1 July 2000 in subsections (2) and (4) of this section and in section 10 as references instead to the earlier of the following:
(b) the time when a review opportunity as mentioned in paragraph 13(2)(b) first arises.
If, in relation to a supply of a motor vehicle, all of the following conditions are met, the supplier of the vehicle is entitled to a special credit equal to 1/11 of the price of the supply:
(a) the supply is the first sale of the motor vehicle to take place on or after 1 July 2000;
(b) the supplier was, immediately before the sale, the lessor of the motor vehicle under an operating lease;
(c) the supplier bought the motor vehicle before 2 December 1998 for the purpose of leasing it under an operating lease;
(d) the motor vehicle has been the subject of sales tax.
The special credit is treated as though it were an input tax credit attributable to any one tax period of your choice.
means a lease under which the lessor effectively retains substantially all risks and benefits incidental to the ownership of the motor vehicle.
19B 19B Sales etc. of cars held on 1 July 2000 for the purpose of rental
S 19B repealed by No101 of 2006, s 3 and Sch 5 item 12, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 19B formerly read:
19B Sales etc. of cars held on 1 July 2000 for the purpose of rental Entitlement to special credit
If, in relation to a supply of a car, all of the following conditions are met, the entity referred to in subsection (6) is entitled to a special credit under this section in relation to the supply:
(a) the supply takes place, or took place:
(i) on or after 1 July 2000; and
(ii) before 1 July 2002;
(b) the entity held the car at the start of 1 July 2000;
(c) the supply is, or was, the first sale of the car on or after 1 July 2000;
(d) during the entire period at the start of 1 July 2000 until the entity ceases to hold the car:
(i) the entity held the car, for the purposes of supply by way of rental, in the course or furtherance of an enterprise; and
(ii) the car was covered by the appropriate compulsory third party insurance under subsection (4);
(e) the car has been the subject of sales tax.
For the purposes of paragraph (1)(c), a sale of the car to the entity at the end of a period during which the entity was the lessee of the car is not treated as a sale of the car.
For the purposes of subsection (1), a supply of the car to an insurer in settlement of a claim under an insurance policy is treated as a sale of the car.
For the purposes of subparagraph (1)(d)(ii), the appropriate compulsory third party insurance for the car is:
(a) in any case - compulsory third party insurance for which the premium was calculated on the basis that the car was for supply by the entity by way of rental in the course or furtherance of the enterprise referred to in subparagraph (1)(d)(i); or
(b) if:
(i) the car is not required, by the law of the State or Territory in which it is registered, to be covered by compulsory third party insurance of that kind; but
(ii) there is another State or Territory in which it would be required to be covered by compulsory third party insurance of that kind if it were registered in that State or Territory;
the kind of compulsory third party insurance by which the car is required, by the law of the State or Territory in which it is registered, to be covered.
This section does not apply to a supply in relation to which any entity is entitled to a special credit under section 19A. Who is entitled to the special credit
The entity entitled to the special credit is the entity that held the car for supply by way of rental (whether or not the entity made the sale referred to in paragraph (1)(c)). Amount of the special credit
The amount of the special credit in relation to the supply is an amount equal to 1/ 11 of the price of the supply.
However, if the car was covered by an eligible short-term lease, the amount of the special credit is an amount equal to:
credit × (100% - Exempt percentage)
exempt percentage
is the exempt percentage specified in an agreement under subsection 15A(2) of the Sales Tax Assessment Act 1992 that was in force on 30 June 2000 and that applies to the eligible short-term lease in question.
original special credit
is the amount that would (but for this subsection) be the amount of the special credit.
Special rules for working out the price of the supply
(a) the entity entitled to the special credit was so entitled as the lessee of the car; and
(b) the entity is unable to find out the price at which the car was sold;
the price of the supply is taken to be an amount worked out in the way determined in writing by the Commissioner.
If the supply of the car is part of another supply, the price of the supply of the car is an amount equal to the part of the price of the other supply that represents the supply of the car.
If the supply of the car is a supply to an insurer in settlement of a claim under an insurance policy, the price of the supply is taken to be the sum of:
(a) if the entity entitled to the special credit receives one or more payments from the insurer in settlement of the claim - the amount of the payment, or the sum of the amounts of all of the payments, as the case may be; and
(b)if the entity entitled to the special credit receives one or more supplies from the insurer in settlement of the claim - the value of the supply, or the total value of all of the supplies, as the case may be. When the special credit can be claimed
The special credit is treated as though it were an input tax credit attributable to any one tax period of your choice ending:
(a) on or after the day on which the Taxation Laws Amendment Act (No. 3) 2002 received the Royal Assent; and
(b) on or before 7 January 2003, or such later day as the Commissioner determines in writing. Definitions etc.
has the meaning given by subsection 995-1(1) of the ITAA 1997.
has the meaning given by subsection 995-1(1) of the ITAA 1997 for the purposes of Division 28 of that Act.
: a car is registered in a State or Territory if it is registered, under the law of the State or Territory, to be driven on a public road in the State or Territory.
A reference in this section to a supply of a car by way of rental does not include:
(a) a supply that involves passengers being transported by or on behalf of the supplier; or
(b) a supply of a car to an entity that acquires the car for the purposes of supply by way of rental in the course or furtherance of an enterprise.
S 19B inserted by No 97 of 2002, s 3 and Sch 1 item 7, effective 10 November 2002.
20 20 Phasing in input tax credits for motor vehicles etc.
S 20 repealed by No 101 of 2006, s 3 and Sch 5 item 12, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 20 formerly read:
This section applies to the acquisition by way of purchase (including hire purchase), or importation, of:
(a) a motor vehicle; or
(b) a detachable trailer designed to be towed by a prime mover of a kind prescribed in the regulations; or
(c) a body for a motor vehicle, including an insulated body, tank-body, or other body designed for transporting goods of particular kinds.
S 20(1) amended by No 92 of 2000, s 3 and Sch 11 item 16A, by substituting ``by way of purchase (including hire purchase), or importation,'' for ``or importation'', effective 9 July 1999.
You are not entitled to an input tax credit on the acquisition or importation if the acquisition or importation is made before 23 May 2001.
S 20(2) amended by No 73 of 2001, s 3 and Sch 1 item 70, by substituting ``23 May 2001'' for ``1 July 2001'', applicable in relation to acquisitions and importations made on or after 23 May 2001.
S 20(3) repealed by No 73 of 2001, s 3 and Sch 1 item 71, applicable in relation to acquisitions and importations made on or after 23 May 2001. S 20(3) formerly read:
If the acquisition or importation is made on or after 1 July 2001 but before 1 July 2002, the amount of any input tax credit you are entitled to on the acquisition or importation is reduced by 50%.
(a) you are a member of a GST group; and
(b) you make an acquisition from another member of that group; and
(c) your entitlement to an input tax credit on the acquisition is affected by subsection (2) or (4B);
paragraph 48-40(2)(a) of the GST Act does not apply to the supply to which the acquisition relates.
Paragraph 48-40(2)(a) of the GST Act prevents supplies between members of a GST group being treated as taxable supplies.
S 20(3A)(c) amended by No 73 of 2001, s 3 and Sch 1 item 72, by omitting ``, (3)'' after ``(2)'' in para (c), applicable in relation to acquisitions and importations made on or after 23 May 2001.
S 20(3A) amended by No 92 of 2000, s 3 and Sch 11 item 16B, by substituting ``subsection (2), (3) or (4B)'' for ``subsection (2) or (3)'' in para (c), effective 9 July 1999.
This section does not apply in any of the following cases:
(a) you acquire or import the motor vehicle, trailer or body to hold as trading stock, unless it is held for hire;
(b) the motor vehicle, trailer or body is second-hand;
(c) no dealing in respect of the acquisition or importation would be taxable under the sales tax law (assuming sales tax had not been ended by the A New Tax System (End of Sales Tax) Act 1999 and by section 8 of this Act);
(d) you are an insurer and, in settling a claim, you acquire the motor vehicle, trailer or body to replace an insured motor vehicle, trailer or body.
Paragraph (4)(c) does not apply to a dealing in respect of the acquisition or importation if the acquisition or importation is made with the intention of granting an eligible short-term lease in respect of the motor vehicle, trailer or body.
S 20(4A) inserted by No 92 of 2000, s 3 and Sch 11 item 16C, effective 9 July 1999.
Subsection (2) does not apply if you make the acquisition or importation before 23 May 2001 with the intention of granting an eligible short-term lease. However, the amount of any input tax credit you are entitled to on the acquisition or importation is reduced by an amount equal to:
Original input
tax credit × (100% - Exempt percentage)
is the exempt percentage specified in the agreement under subsection 15A(2) of the Sales Tax Assessment Act 1992 that applies to the eligible short-term lease in question.
original input tax credit
is the amount that would (but for this section) be the amount of the input tax credit on the acquisition or importation.
S 20(4B) amended by No 73 of 2001, s 3 and Sch 1 item 73, by substituting ``Subsection (2) does not apply if you make the acquisition or importation before 23 May 2001'' for ``Neither subsection (2) nor subsection (3) applies if you make the acquisition or importation before 1 July 2002'', applicable in relation to acquisitions and importations made on or after 23 May 2001.
S 20(4B) definition of ``original input tax credit'' substituted by No 73 of 2001, s 3 and Sch 1 item 74, applicable in relation to acquisitions and importations made on or after 23 May 2001. Definition formerly read:
(a) if you make the acquisition or importation before 1 July 2001 - the amount that would (but for this section) be the amount of the input tax credit on the acquisition or importation; or
(b) if you make the acquisition or importation on or after 1 July 2001 but before 1 July 2002 - half that amount.
S 20(4B) inserted by No 92 of 2000, s 3 and Sch 11 item 16C, effective 9 July 1999.
Agreements may be made under subsection 15A(2) of the Sales Tax Assessment Act 1992, on or after 1 July 2000 but before 23 May 2001, as if:
(a) sales tax had not been ended by the A New Tax System (End of Sales Tax) Act 1999 and by section 8 of this Act; and
(b) the reference in subsection 15A(2) of the Sales Tax Assessment Act 1992 to a use of goods to satisfy one or more exemption Items were a reference to a use of goods that would have satisfied one or more exemption Items.
S 20(4C) amended by No 73 of 2001, s 3 and Sch 1 item 75, by substituting ``23 May 2001'' for ``1 July 2002'', applicable in relation to acquisitions and importations made on or after 23 May 2001.
S 20(4C) inserted by No 92 of 2000, s 3 and Sch 11 item 16C, effective 9 July 1999.
If you are not entitled to an input tax credit on an acquisition because of this section, sections 21-15 and 21-20 of the GST Act do not apply to you in relation to that acquisition.
S 20(5) inserted by No 177 of 1999, s 3 and Sch 2 item 18, effective 9 July 1999.
If an input tax credit to which you are entitled is reduced by 50% because of subsection (3), then, for the purposes of applying section 21-15 or 21-20 of the GST Act (where relevant), the amount of any adjustment under that section is reduced by 50% (before any application of Division 136 of that Act).
S 20(6) amended by No 92 of 2000, s 3 and Sch 11 item 16D, by substituting ``subsection (3)'' for ``this section'', effective 9 July 1999.
If an input tax credit to which you are entitled is reduced under subsection (4B), then, for the purposes of applying section 21-15 or 21-20 of the GST Act (where relevant), the amount of any adjustment under that section is reduced by the same proportion (before any application of Division 136 of that Act).
S 20(7) inserted by No 92 of 2000, s 3 and Sch 11 item 16E, effective 9 July 1999.
For the purposes of applying subsection 6(2) to determine when an acquisition to which this section applies is made, the goods in question are not taken to be removed until the goods are physically removed:
(a) by the entity acquiring the goods; or
(b) if the entity acquires the goods for supply by way of lease - by that entity or the lessee of the goods.
S 20(8) inserted by No 73 of 2001, s 3 and Sch 1 item 77, applicable in relation to acquisitions and importations made on or after 23 May 2001.
Subsection (8) does not by implication affect the application of subsection 6(2) to acquisitions to which this section does not apply.
For the purposes of this section, an importation takes place when it becomes a taxable importation.
S 20(10) inserted by No 73 of 2001, s 3 and Sch 1 item 77, applicable in relation to acquisitions and importations made on or after 23 May 2001.
Paragraph 38-10(1)(b) of the GST Act does not apply in relation to a supply of a service of:
(a) acupuncture; or
(b) naturopathy; or
(c) herbal medicine (including traditional Chinese herbal medicine);
if the service is performed before 1 July 2003.
However, such a service of acupuncture, naturopathy or herbal medicine performed before 1 July 2003 is not GST-free if the supplier of the service does not meet the requirements (if any) in regulations made for the purposes of this subsection in relation to a supplier of an acupuncture, naturopathy or herbal medicine service, as the case requires.
The requirements may relate to one or more of the following:
(a) educational qualifications;
(b) membership of a professional body;
(c) any other qualifications.
The settlement of an insurance claim does not give rise to any adjustment, and is not a taxable supply, under Division 78 of the GST Act to the extent that the event giving rise to the claim happened before 1 July 2000.
S 22(1) amended by No 177 of 1999, s 3 and Sch 2 item 19, by substituting ``does not give rise to any adjustment, and is not a taxable supply, under Division 78 of the GST Act'' for ``is not a taxable supply'', effective 9 July 1999.
(a) the claim relates to an insurance policy covering a period that started before 1 July 2000 and ends after that day; and
(b) it cannot be ascertained whether the event giving rise to the claim happened before 1 July 2000;
subsection (1) does not apply, and the settlement does not give rise to any adjustment, and is not a taxable supply, under Division 78 of the GST Act if the claim was made before 1 July 2000.
The settlement of a claim for compensation does not give rise to any adjustment, and is not a taxable supply, under Division 79 or 80 of the GST Act to the extent that the event giving rise to the claim happened before 1 July 2000.
S 22(3) inserted by No 67 of 2003, s 3 and Sch 11 item 42, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.
S 22(3) repealed by No 177 of 1999, s 3 and Sch 2 item 20, effective 9 July 1999. S 22(3) formerly read:
You are not entitled to an input tax credit for an insurance claim you pay to the extent that the event giving rise to the claim happened before 1 July 2000.
(a) the claim is one mentioned in section 79-25 of the GST Act and the insurance policy concerned covers a period that started before 1 July 2000 and ends after that day; and
subsection (3) does not apply and the settlement does not give rise to any adjustment, and is not a taxable supply, under Division 79 or 80 of the GST Act if the claim was made before 1 July 2000.
S 22(4) inserted by No 67 of 2003, s 3 and Sch 11 item 42, applicable in relation to net amounts for taxperiods starting on or after 1 July 2000.
subsection (3) does not apply, and you are not entitled to an input tax credit for the claim you pay if the claim was made before 1 July 2000.
You are not entitled to an input tax credit for:
(a) a premium, contribution or similar payment made under, or a levy paid in connection with, a compulsory third party scheme, if the premium, contribution or similar payment relates to a period commencing before 1 July 2003; or
(b) a premium paid, in respect of a period of cover commencing before 1 July 2003, on an insurance policy issued under a compulsory third party scheme.
S 23(1) amended by No 12 of 2003, s 3, Sch 4 items 1 and 2 by inserting ``, if the premium, contribution or similar payment relates to a period commencing'' after ``scheme'' in para (a), and by inserting ``in respect of a period of cover commencing'' after ``paid,''in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.
(1AA)
It does not matter, for the purposes of subsection (1), whether the payment occurred before, on or after 1 July 2003.
S 23(1AA) inserted by No 12 of 2003, s 3, Sch 4 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.
If, because of subsection (1), you are not entitled to an input tax credit for an acquisition you make, section 29-70 of the GST Act (which is about tax invoices) does not apply in relation to the supply to which the acquisition relates.
S 23(1A) inserted by No 92 of 2000, s 3 and Sch 8 item 6, effective 9 July 1999.
A compulsory third party scheme is:
(a) a statutory compensation scheme; or
(b) a scheme or arrangement, established by an Australian law, under which insurance policies are issued;
that is specified in the regulations, or that is of a kind specified in the regulations.
S 23 substituted by No 177 of 1999, s 3 and Sch 2 item 21, effective 9 July 1999. S 23 formerly read:
23 Input tax credits for insurance premiums
You are not entitled to an input tax credit for a premium paid on an insurance policy before 1 July 2003 unless:
(a) you are registered; and
(b) you have notified the Commissioner, in the approved form, that you intend to claim all input tax credits for which you are entitled for payments of the premiums on insurance policies before 1 July 2003; and
(c) the policy commences on or after the day on which your notification takes effect.
You may only notify the Commissioner once, and you may not revoke your notification.
You may only notify the Commissioner:
(a) before you become registered; or
(b) at the time that you lodge a GST return.
Your notification takes effect on:
(a) if you notified the Commissioner before you became registered - the date of effect of your registration; or
(b) if you notified the Commissioner at the time that you lodged a GST return - the day after the day on which you lodged the GST return.
You are not entitled to an input tax credit for a premium paid on an insurance policy before 1 July 2003 unless you notify the Commissioner, in the approved form, that you are claiming an input tax credit for payment of the premium.
S 23A repealed by No 92 of 2000, s 3 and Sch 8 item 7, effective 9 July 1999. S 23A formerly read:
Section 78-50 of the GST Act does not apply to an entity in relation to an insurance policy supplied before 1 July 2000 if, before that day, the entity informed the insurer of the extent to which the entity was entitled to an input tax credit for the premium it paid.
If you make a gambling supply before 1 July 2000 relating to a gambling event that happens on or after 1 July 2000, the gambling supply is instead taken to have been made on 1 July 2000 and is attributable to your first tax period after that day.
In applying section 126-10 of the GST Act to work out your global GST amount, disregard:
(a) all monetary prizes you are liable to pay at any time on the outcome of gambling events that happened before 1 July 2000; and
(b) all amounts of money you are liable to pay, of a kind referred to in paragraph (b) of the definition of total monetary prizes in subsection 126-10(1), to the extent that they relate to gambling events that happened before 1 July 2000.
Section 100-15 of the GST Act applies to vouchers supplied before 1 July 2000, and not redeemed before that day, in the same way that it applies to vouchers supplied after that day.
The Commissioner may determine in writing a way in which amounts of GST for taxable supplies recorded on invoices may be rounded for the purposes of:
(a) subsection 9-90(1) of the GST Act; and
(b) subparagraph 9-90(2)(a)(ii) of the GST Act; and
(c) step 4 in the method statement in subsection 9-90(2) of the GST Act.
However, the determination only applies:
(a) to the entity specified in the determination; and
(b) to taxable supplies attributable under the GST Act to tax periods that end on or before the day specified in the determination.
The entity may round amounts of GST, for the purposes of the provisions referred to in paragraphs (1)(a), (b) and (c):
(a) in the way specified in the determination; or
(b) in the way specified in the provisions referred to in those paragraphs.
The day specified under paragraph (2)(b) must not be later than 30 June 2002.
An entity may apply to the Commissioner in writing for a determination under this section.
Refusing an application for a determination under this section, and making determinations under this section, are reviewable GST transitional decisions (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).
S 24B(5) amended by No 73 of 2006, s 3 and Sch 5 item 139, by substituting "Subdivision 110-F in Schedule 1 to" for "Division 7 of Part VI of" in the note, effective 1 July 2006.
If one or more taxable supplies, none of which are recorded on an invoice, are recorded on a document that is not an invoice, this section applies as if the document were an invoice.
S 24B inserted by No 92 of 2000, s 3 and Sch 6 item 7, effective 9 July 1999.
A supply of tangible personal property or a service from a mechanical coin-operated device is input taxed if:
(a) the maximum consideration for the supply is $1 and is paid by depositing up to 2 coins in the device; and
(b) the device accepts only one denomination of coin and does not give change; and
(c) the device was operating on 1 July 2000; and
(d) the supply is made before 1 July 2005; and
(e) the supply is not a gambling supply; and
(f) you choose to have all of your supplies made from the device on or after 1 July 2000 treated as input taxed.
If a supply is input taxed, there is no entitlement to an input tax credit for the things that are acquired or imported to make the supply (see sections 11-15 and 15-10 of the GST Act).
However, if you revoke the choice, you can no longer choose to have all of your supplies from the device treated as input taxed.
S 24C inserted by No 156 of 2000, s 3 and Sch 1 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.
Part 6 - Regulations
The Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
In particular, regulations may be made for other transitional measures relating to the end of sales tax, the start of GST, or the transition from sales tax to GST.
Sch 1 repealed by No 101 of 2006, s 3 and Sch 5 item 13, effective 14 September 2006. For application and saving provisions see history note for s 5(3). Sch 1 formerly read:
Sales Tax Assessment Act 1992
1 At the end of subsection 16(2)
Generally, no sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1) is after the commencement of the A New Tax System (End of Sales Tax) Act 1999.
2 After item TCR3 in Table 3A in Schedule 1
Insert:
TCR4 Transitional credit for reduction of rates from 32% to 22% Claimant has borne tax on assessable goods covered by any of items 4 to 14 of Schedule 5 to the Exemptions and Classifications Act, and holds the goods for sale on the 21st day after the day on which the GST Act receives the Royal Assent. not applicable the difference between the amount of tax borne and the amount that would have been borne had the rate of tax instead been 22% the 21st day after the day on which the GST Act receives the Royal Assent
Sales Tax (Exemptions and Classifications) Act 1992
3 At the end of section 15
If goods were, immediately before the 21st day after the day on which the A New Tax System (Goods and Services Tax) Act 1999 received the Royal Assent, covered by any of items 4 to 14 of Schedule 5, those goods are taken not to be covered by any Schedule other than Schedule 4. 4 Items 4 to 14 of Schedule 5
Repeal the items. 5 Application of amendment
The amendments made by items 3 and 4 apply to dealings with goods on and after the 21st day after the day on which the GST Act receives the Royal Assent.


text:
Q: Is there a good way to append words in Spark? Here is an example.
DataSet - dataset.txt
1 banana kiwi orange melon
Code
scala> val table = sc.textFile("dataset.txt").map(_.split(" "))

scala> table.take(1)

res0: Array[Array[String]] = Array(Array(1, banana , kiwi , orange, melon))

scala> val pairSet = table.map{case Array(key,b,k,o,m) => (key, b+" "+k+" "+o+" "+m)}

scala> pairSet.take(1)

res1: Array[(String, String)] = Array((1, banana kiwi orange melon))

I wonder if the part that appends the values in the pairSet is efficient. Or is there a better way?

A: you can split by first occurrence of space & create key & value from it.
val table = sc.textFile("dataset.txt").map { x =>
  val splits = x.split(" ",2)
  (splits(0), splits(1))
}

A: Your approach for logic will only work if the array always has same amount of data in it. You can also try this.
val table = sc.textFile("dataset.txt")
val pairedDF = table.map{ line =>
                        val array = line.split(" ", 2)
                        (array(0), array(1))
                        }

By using this there you are not restricting the array to be of fixed sized after splitting.
Hope this works fine for you.
Thanks

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