{"id":"F2007B00231","name":"A New Tax System (Goods and Services Tax Transition) Act 1999 - Determination (27/10/1999)","slug":"a-new-tax-system-goods-and-services-tax-transition-act-1999-determination-27-10-1999","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":61897,"registerId":"commonwealth-F2007B00231-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax Transition) Act 1999 - Determination (27/10/1999)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-description: \"#2000001#TRM 2000/1\"\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: Registration\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n## DETERMINATION\n\n \n\n \n\n \n\n \n\nAS THE OFFICER TO WHOM RELEVANT POWER HAS BEEN\n\n \n\nDELEGATED BY THE COMMISSIONER OF TAXATION, I\n\n \n\nHEREBY DETERMINE THAT FOR THE PURPOSES OF SECTION 9\n\n \n\nOF THE A NEW TAX SYSTEM ( GOODS AND SERVICES TAX\n\n \n\nTRANSITION ) ACT 1999 THE APPLICABLE DATE IS 1 NOVEMBER\n\n \n\n1999.\n\n \n\nSection 9 of that Act provides that the Commissioner determine a date\n\n \n\n from which Parts 2-5 and 4-5 of the A New Tax System (Goods and\n\n \n\nServices Tax ) Act 1999 and any other provisions of the GST law so far\n\n \n\nas they relate to registration apply. By this determination Part 2-5 and\n\n \n\n Part 4-5 of the GST Act apply on and after 1 November 1999.\n\n \n\n      \n\n \n\n \n\n \n\n \n\nDated this twenty-seventh day of October 1999\n\n \n\n \n\n \n\n \n\n \n\nSigned by Lawrie Hill\n\n(Assistant Commissioner of Taxation, Goods and Services Tax Program, Brisbane CBD)\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":974},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The determination exercises the exact power conferred by section 9 of the Transition Act—setting the commencement date for registration provisions—without expanding beyond the intended administrative function."},"complexity_factors":["Single operative clause determining one specific date","No defined terms or interpretive sections","No conditional logic, exceptions, or cross-references beyond the basic statutory citation","Straightforward administrative instrument exercising a discrete delegation"],"plain_english_summary":"**What this does:** This document is an official decision by the Australian Taxation Office (ATO) that sets **1 November 1999** as the start date for GST registration rules.\n\n**Who it affects:** Any business or entity required to register for the Goods and Services Tax (GST).\n\n**Why it matters:** Before this date, the registration rules in the GST Act didn't officially apply. This determination flipped the switch, making it mandatory for eligible businesses to register for GST from 1 November 1999 onward. It was made under the Transition Act, which gave the Tax Commissioner the power to pick the specific day when registration requirements would begin."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-transition-act-1999-determination-27-10-1999","history":"/api/acts/a-new-tax-system-goods-and-services-tax-transition-act-1999-determination-27-10-1999/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-transition-act-1999-determination-27-10-1999/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-transition-act-1999-determination-27-10-1999/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-transition-act-1999-determination-27-10-1999/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-transition-act-1999-determination-27-10-1999/documents"}}