Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Goods and Services Tax) Act 1999
1 After section 38 - 95
Insert:
38 - 97 Lease etc. of curriculum related goods
A supply by way of lease or hire of goods is GST - free if:
(a) the goods are for use directly or principally by a student in undertaking a * pre - school course, * primary course or * secondary course in which the student is enrolled; and
(b) the entity supplying the course leases or hires the goods; and
(c) at all times while the lease or hiring has effect, the entity supplying the course has the right to decide who uses goods and the use to which the goods are put; and
(d) the lease or hiring is not part of an arrangement that includes:
(i) a transfer of ownership of the goods; or
(ii) an agreement to transfer ownership of the goods; or
(iii) imposing an obligation, or conferring a right, to transfer ownership of the goods.
2 Section 38 - 100
After "section 38 - 95", insert ", or a supply by way of lease or hire that is covered by section 38 - 97".
3 Section 38 - 290 (heading)
Repeal the heading, substitute:
38 - 290 Sewerage and sewerage - like services
4 At the end of section 38 - 290
Add:
(2) A supply that consists of removing waste matter from * residential premises is GST - free if:
(a) the premises are not serviced by sewers; and
(b) the waste matter is of a kind that would normally be removed using sewers if the premises were serviced by sewers.
(3) A supply that consists of servicing a domestic self - contained sewage system is GST - free .
4A Section 38 - 415
Repeal the section, substitute:
38 - 415 Supplies through inwards duty free shops
A supply is GST - free if the supply is a sale of * airport shop goods through an * inwards duty free shop to a * relevant traveller.
5 Subsection 38 - 475(1)
After "interest in, or", insert "the lease by an * Australian government agency of or".
6 Section 38 - 480
After "interest in, or", insert "the lease by an * Australian government agency of or".
7 Section 195 - 1 (definition of medical service )
Repeal the definition, substitute:
"medical service" means:
(a) a service for which medicare benefit is payable under Part II of the Health Insurance Act 1973 ; or
(b) any other service supplied by or on behalf of a * medical practitioner or * approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the * recipient of the supply.
8 Section 195 - 1 (paragraph (b) of the definition of relevant traveller )
Omit "imported or * excisable goods", substitute " * airport shop goods".