{"id":"C2004A00469","name":"A New Tax System (End of Sales Tax) Act 1999","slug":"a-new-tax-system-end-of-sales-tax-act-1999","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"86 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38523,"registerId":"commonwealth-C2004A00469-1775056143938","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short title \\[see Note 1\\]\n\n  This Act may be cited as the A New Tax System (End of Sales Tax) Act 1999.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement [see Note 1]","content":"#### 2 Commencement \\[see Note 1\\]\n\n  (1) This Act commences, or is taken to have commenced:\n    (a) after all the provisions listed in subsection (2) have commenced; and\n    (b) on the last day on which any of those provisions commenced.\n  (2) These are the provisions:\n    (a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999;\n    (b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;\n    (c) section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;\n    (d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;\n    (e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"End of sales tax","content":"#### 3 End of sales tax\n\n  (1) No sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1 in Schedule 1 to the Sales Tax Assessment Act 1992) is on or after the day on which this Act commences.\n  (1A) However, if the assessable dealing is in respect of a supply to which section 6A of the A New Tax System (Goods and Services Tax Transition) Act 1999 applies, this section does not apply unless the time of dealing is after the end of the transition trading period (within the meaning of that section).\n  (2) In this section:\n\n> assessable dealing has the same meaning as in the Sales Tax Assessment Act 1992.\n\n> sales tax has the same meaning as in the Sales Tax Assessment Act 1992","sortOrder":2}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1889},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act maintains its original narrow purpose of terminating sales tax liability in coordination with GST implementation. No scope creep detected."},"complexity_factors":["Very short statute with only 3 operative sections","Minimal conditional logic limited to a single transition exception in section 3(1A)","Cross-references to 5 other Acts required to determine commencement date","Two defined terms imported by reference from the Sales Tax Assessment Act 1992"],"plain_english_summary":"This Act **abolished Australia's old sales tax system** to make way for the Goods and Services Tax (GST).\n\n**What it does:**\n- **Stopped sales tax** being charged on transactions occurring after the GST legislation commenced\n- **Coordinated timing:** The Act only started once all the main GST laws were in place (ensuring no gap between the old and new systems)\n- **Handled the transition:** Included special rules for businesses in a \"transition trading period\" to avoid temporary double-taxation during the changeover\n\n**Why it matters:**\nThis was the legal \"off switch\" for sales tax—a wholesale tax on goods that existed before the GST. It ensured a clean handover so businesses and consumers weren't caught paying both taxes at once.\n\n**Key terms:**\n- **Sales tax:** The old tax on goods (replaced by GST)\n- **Assessable dealing:** A transaction that would have attracted sales tax under the old rules"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-end-of-sales-tax-act-1999","history":"/api/acts/a-new-tax-system-end-of-sales-tax-act-1999/history","analysis":"/api/acts/a-new-tax-system-end-of-sales-tax-act-1999/analysis","conflicts":"/api/acts/a-new-tax-system-end-of-sales-tax-act-1999/conflicts","importantCases":"/api/acts/a-new-tax-system-end-of-sales-tax-act-1999/important-cases","documents":"/api/acts/a-new-tax-system-end-of-sales-tax-act-1999/documents"}}