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Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the A New Tax System (End of Sales Tax) Act 1999.
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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Act abolished Australia's old sales tax system to make way for the Goods and Services Tax (GST).
What it does:
Why it matters: This 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.
Key terms:
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Direct links to the current provisions in A New Tax System (End of Sales Tax) Act 1999.
This Act may be cited as the A New Tax System (End of Sales Tax) Act 1999.
(1) This Act commences, or is taken to have commenced: (a) after all the provisions listed in subsection (2) have commenced; and (b) on the last day on which any of those provisions commenced. (2) These are the provisions: (a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999; (b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999; (c) section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; (d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999; (e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.
(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. (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). (2) In this section:
assessable dealing has the same meaning as in the Sales Tax Assessment Act 1992.
sales tax has the same meaning as in the Sales Tax Assessment Act 1992
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the A New Tax System (End of Sales Tax) Act 1999.
(1) This Act commences, or is taken to have commenced: (a) after all the provisions listed in subsection (2) have commenced; and (b) on the last day on which any of those provisions commenced. (2) These are the provisions: (a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999; (b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999; (c) section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; (d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999; (e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.
(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. (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). (2) In this section:
assessable dealing has the same meaning as in the Sales Tax Assessment Act 1992.
sales tax has the same meaning as in the Sales Tax Assessment Act 1992