Australian Capital Territory
Goods and Services Tax (Temporary Transitional Provisions) Act 2000 No 35  (repealed)
Republication No 3
Republication date: 1 July 2002
Amendments incorporated to 1 July 2002
As expired 30 June 2002 (see s 7)

Unauthorised version prepared by ACT Parliamentary Counsel's Office
About this republication
The republished law
This is a republication of the Goods and Services Tax (Temporary Transitional Provisions) Act 2000 (repealed).  It includes any commencement, amendment, repeal or expiry affecting the republished law to 1 July 2002 and any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes).  
The legislation history and amendment history of the republished law are set out in endnotes 3 and 4. 
Kinds of republications
The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au):
•	authorised republications to which the Legislation Act 2001 applies
•	unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication.  Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117).  The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.  
When preparing the authorised version of this republication amendments were not made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced or is affected by an uncommenced amendment, the symbol  U  appears immediately before the provision heading.  The text of the uncommenced provision or amendment appears only in the last endnote.
Modifications
If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading.  The text of the modifying provision appears in the endnotes.  For the legal status of modifications, see Legislation Act 2001, section 95.
Penalties
The value of a penalty unit for an offence against this republished law at the republication date is—
	(a)	if the person charged is an individual—$100; or
	(b)	if the person charged is a corporation—$500.

Amendments incorporated to
1 July 2002

Australian Capital Territory
Goods and Services Tax (Temporary Transitional Provisions) Act 2000 (repealed)

Contents
	Page
	1	Name of Act	2
	3	Definitions	2
	4	Increase in certain charges for GST	2
	5	Power to determine fees, charges and other amounts	2
	6	Application of s 22 of Fair Trading Act 1992	2
	7	Expiry of Act	3
Endnotes
	1	About the endnotes	4
	2	Abbreviation key	4
	3	Legislation history	5
	4	Amendment history	5
	5	Earlier republications	6

Amendments incorporated to
1 July 2002

Australian Capital Territory
Goods and Services Tax (Temporary Transitional Provisions) Act 2000 (repealed)

An Act to make temporary transitional provisions in consequence of the introduction of the goods and services tax by the Commonwealth

    

1	Name of Act
This Act is the Goods and Services Tax (Temporary Transitional Provisions) Act 2000.
3	Definitions
In this Act:
GST—see the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), dictionary.
taxable supply—see the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), dictionary.
4	Increase in certain charges for GST
Despite any other Territory law, if the amount payable for a taxable supply is fixed under an Act or subordinate law, the amount payable for the supply may be increased by an amount not more than the GST payable for the taxable supply.
5	Power to determine fees, charges and other amounts
If an Act authorises or requires the determination of a fee, charge or other amount, the power includes power to determine an amount that is a tax merely because of it including an amount in relation to a GST liability of the Territory, or the person to whom the fee, charge or amount is payable, in relation to the fee, charge or amount.
6	Application of s 22 of Fair Trading Act 1992
In its application in relation to the period 1 July 2000 to 1 August 2000, section 22 of the Fair Trading Act 1992 has effect as if a price appended to goods that states the price of the goods without GST were taken not to be appended to the goods.
7	Expiry of Act
This Act expires on 30 June 2002.

Endnotes
1	About the endnotes
Amending and modifying laws are annotated in the legislation history and the amendment history.  Current modifications are not included in the republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history.  Full details of any amendments can be obtained from the Parliamentary Counsel’s Office.
Uncommenced amending laws and expiries are listed in the legislation history and the amendment history.  These details are underlined.  Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.
If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.  
The endnotes also include a table of earlier republications.
If the republished law includes penalties, current information about penalty unit values appears on the republication inside front cover.
2	Abbreviation key

am = amended	ord = ordinance	
amdt = amendment	orig = original	
ch = chapter	p = page	
cl = clause	par = paragraph	
def = definition	pres = present	
dict = dictionary	prev = previous	
disallowed = disallowed by the Legislative 	(prev...) = previously	
Assembly	prov = provision	
div = division	pt = part	
exp = expires/expired	r = rule/subrule	
Gaz = Gazette	reg = regulation/subregulation	
hdg = heading	renum = renumbered	
IA = Interpretation Act 1967	reloc = relocated	
ins = inserted/added	R[X] = Republication No	
LA = Legislation Act 2001	s = section/subsection	
LR = legislation register	sch = schedule	
LRA = Legislation (Republication) Act 1996	sdiv = subdivision	
mod = modified / modification	sub = substituted	
No = number	SL  = Subordinate Law	
num = numbered	underlining = whole or part not commenced	
o = order	or to be expired	
om = omitted/repealed		

3	Legislation history
Goods and Services Tax (Temporary Transitional Provisions) Act 2000 No 35
notified 6 July 2000 (Gaz 2000 No S33)
s 1, s 2 commenced 6 July 2000 (IA s 10B)
remainder taken to have commenced 1 July 2000 (s 2)
Note		Act exp 30 June 2002 (s 7)
as amended by
Goods and Services Tax (Temporary Transitional Provisions) Amendment Act 2001 No 41
notified 29 June 2001 (Gaz 2001 No S36)
commenced 29 June 2001
4	Amendment history
Commencement
s 2	om R2 LA
Expiry of Act
s 7	orig s 7 exp 31 October 2000 (s 7 (7))
	ins 2001 No 41 s 4
Expiry of Act
s 8	om 2001 No 41 s 4

5	Earlier republications
Some earlier republications were not numbered. The number in column 1 refers to the publication order.  
Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register.  A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1.  Except for the footer, electronic and printed versions of an authorised republication are identical. 

Republication No	Amendments to	Republication date	
1	not amended	6 July 2000	
2	Act 2001 No 41	29 June 2001	

Unauthorised version prepared by ACT Parliamentary Counsel's Office

©  Australian Capital Territory 2002