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Brief
Purpose: This Act amends the Primary Industries (Excise) Levies Act 1999 consequential to indirect tax reform and the introduction of the Goods and Services Tax (GST) in Australia.
Content:
The Act commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
It amends or repeals certain Acts as specified in the Schedules.
Schedule 1 makes amendments to the Primary Industries (Excise) Levies Act 1999 to exclude net GST from the definition of "sale value" for certain purposes.
Key Provisions:
Schedule 1 adds new clauses to Schedule 8 and Schedule 11 of the Primary Industries (Excise) Levies Act 1999 to exclude net GST from the definition of "sale value" for deer velvet and leviable fibre, respectively.
Date: Assented to on 19 April 2000.
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