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This is a Bill, not an Act. For current law, see the Acts databases.
1998-1999-2000
The Parliament
of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Sales Tax
(General) (Industrial Safety Equipment) Bill
2000
No. ,
2000
(Treasury)
A Bill
for an Act relating to sales tax
ISBN: 0642 435286
Contents
Sales Tax (Exemptions and Classifications) Act
1992 4
A Bill for an Act relating to sales
tax
The Parliament of Australia enacts:
This Act may be cited as the Sales Tax (General) (Industrial Safety
Equipment) Act 2000.
This Act commences on the day on which it receives the Royal
Assent.
The object of this Act is to modify the provisions of the Sales Tax
(Exemptions and Classifications) Act 1992, in so far as they deal with tax
imposed by the Sales Tax Imposition (General) Act 1992.
For the purposes of section 129 of the Sales Tax Assessment Act
1992, this Act is taken to be a sales tax amending Act.
In this Act:
first taxing day has the same meaning as in the Sales Tax
Assessment Act 1992.
The provisions of the Sales Tax (Exemptions and Classifications) Act
1992, as amended from time to time and as modified to have a specified
effect by any other Act, have effect, in so far as they deal with tax imposed by
the Sales Tax Imposition (General) Act 1992, as if:
(a) they were modified as set out in Schedule 1 to this Act;
and
(b) that modification applied to dealings with goods on or after the first
taxing day.
Sales Tax (Exemptions and
Classifications) Act 1992
1 Item 20 of
Schedule 1
Omit “ordinarily”, substitute “mainly”.