(1)

Subject to this section, this Act commences on the day on which it receives the Royal Assent.

Schedule 1—GST, Luxury Car Tax and Wine Equalisation Tax

(2)

Part 1 of Schedule 1 to this Act commences immediately after the commencement of Part 1 of Schedule 1 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .

(3)

Part 2 of Schedule 1 to this Act commences immediately after the commencement of Part 2 of Schedule 1 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .

(4)

Part 3 of Schedule 1 to this Act commences immediately after the commencement of Part 3 of Schedule 1 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .

Schedule 2—Indirect Tax Transition

(5)

Schedule 2 is taken to have commenced immediately after the commencement of Schedule 6 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .

Schedule 3—Commonwealth-State financial arrangements

(6)

Schedule 3 is taken to have commenced immediately after the commencement of the A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 .

Schedule 4—ABNs

(7)

Schedule 4 commences at the same time as the commencement of Part 1 of Schedule 1.

Schedule 6—Diesel Fuel Rebate Scheme

(8)

Schedule 6 commences immediately after the commencement of the Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 .

Schedules 7 and 8—Consequential amendments

(9)

Schedules 7 and 8 (other than items 1 to 6 of Schedule 8) commence immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .

(10)

Items 1 to 6 of Schedule 8 commence immediately after the commencement of Schedule 3 to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .