Commonwealth legislation

A New Tax System (Goods and Services Tax Transition) Act 1999 - Determination (27/10/1999)

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

1/10 complexity

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.

Who it affects: Any business or entity required to register for the Goods and Services Tax (GST).

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.

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Current sections

Direct links to the current provisions in A New Tax System (Goods and Services Tax Transition) Act 1999 - Determination (27/10/1999).

A New Tax System (Goods and Services Tax Transition) Act 1999 - Determination (27/10/1999)

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DETERMINATION

AS THE OFFICER TO WHOM RELEVANT POWER HAS BEEN

DELEGATED BY THE COMMISSIONER OF TAXATION, I

HEREBY DETERMINE THAT FOR THE PURPOSES OF SECTION 9

OF THE A NEW TAX SYSTEM ( GOODS AND SERVICES TAX

TRANSITION ) ACT 1999 THE APPLICABLE DATE IS 1 NOVEMBER

Section 9 of that Act provides that the Commissioner determine a date

from which Parts 2-5 and 4-5 of the A New Tax System (Goods and

Services Tax ) Act 1999 and any other provisions of the GST law so far

as they relate to registration apply. By this determination Part 2-5 and

Part 4-5 of the GST Act apply on and after 1 November 1999.

Dated this twenty-seventh day of October 1999

Signed by Lawrie Hill

(Assistant Commissioner of Taxation, Goods and Services Tax Program, Brisbane CBD)

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.