13AEffect of GST clauses on certain contracts

13A Effect of GST clauses on certain contracts (1) Section 13(1) does not apply, and is deemed never to have applied, to a cost plus contract— (a) that was entered into on or before 8 November 1999; and (b) that provides for the builder to be paid any amount in respect of GST (as that term is defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth); and (c) that— (i) does not contain any other provision that makes it a cost plus contract; or (ii) is a contract referred to in section 13(1)(a) or (b). (2) Section 13(2) does not apply, and is deemed never to have applied, to a cost plus contract referred to in subsection (1) to the extent that it relates to an estimate of the amount payable to the builder in respect of any GST (as defined in subsection (1)(b)). (3) A cost plus contract— (a) that was entered into after 8 November 1999 and before 30 November 1999; and (b) that would have been allowed as a cost plus contract by the regulations for the purposes of section 13 if it had been entered into on or after 30 November 1999— is deemed to be, and to have always been, a cost plus contract of a class allowed by the regulations for the purposes of section 13.