Australian Capital Territory
Goods and Services Tax (Temporary Transitional Provisions) Act 2000
A2000-35
Republication No 1
Effective:  1 July 2000 – 28 June 2001
Republication date: 4 September 2014
Act not amended

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 effective 1 July 2000 to 28 June 2001.
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 (Republication) Act 1996, part 3, division 2 authorised 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 (Republication) Act 1996, s 14 and s 16).  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.  
In preparing this republication, amendments have not been made under section 13.

Australian Capital Territory
Goods and Services Tax (Temporary Transitional Provisions) Act 2000
CONTENTS
	Page 
	1	Name of Act	
	2	Commencement	
	3	Definitions	
	4	Increase in certain charges for GST	
	5	Power to determine fees, charges and other amounts	
	6	Application of s 22 of Fair Trading Act 1992	
	7	Consequential and transitional regulations	
	8	Expiry of Act	
	ENDNOTES
	1	About this republication	
	2	Abbreviation key	
	3	Table of legislation	

Australian Capital Territory
Goods and Services Tax (Temporary Transitional Provisions) Act 2000
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.
2 	Commencement
	This Act commences, or is taken to have commenced, on 1 July 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 	Consequential and transitional regulations
(1) 	The Executive may make regulations modifying the operation of the provisions of this Act (other than this section) or any other Act (other than an Act mentioned in subsection (6)) with respect to any matter arising from, connected with or consequential on the introduction of the GST.
(2) 	Before making regulations under subsection (1), the Executive must—
	(a)	consult each member of the Legislative Assembly who is available to be consulted about the proposed regulations; and
	(b)	gain the written consent of a majority of the members of the Legislative Assembly.
 (3) 	Regulations made under subsection (1) may be expressed to have taken effect on a day earlier than the day they are notified in the Gazette but not earlier than the day this Act comes into operation.
(4) 	If regulations made under subsection (1) are expressed to take effect on a day earlier than the day they are notified in the Gazette, they do not operate so as to—
	(a)	affect the rights of anyone (other than the Territory or a Territory authority) existing on the day of notification in a way prejudicial to that person; or
	(b)	impose liabilities on anyone (other than the Territory or a Territory authority) in relation to any act or omission before the day of notification.
(5) 	The Executive may only make regulations under subsection (1) during the period beginning on the commencement of this Act and ending on the earlier of—
	(a)	the 6th sitting day of the Legislative Assembly after that commencement; and
	(b)	31 October 2000.
(6) 	Regulations made under subsection (1) may not modify the operation of the following Acts:
	(a)	the Auditor-General Act 1996;
	(b)	the Financial Management Act 1996;
	(c)	the Territory Superannuation Provision Protection Act 2000.
(7) 	This section expires on 31 October 2000.
8 	Expiry of Act
	This Act expires on 30 June 2001.

ENDNOTES
1	About this republication
This is a republication of the Goods and Services Tax (Temporary Transitional Provisions) Act 2000 in force as at 1 July 2000.  Act not amended up to this date.
Amending laws are annotated in the table of legislation and table of amendments.
The Parliamentary Counsel’s Office currently prepares 2 kinds of republications of ACT laws:  authorised printed republications to which the Legislation (Republication) Act 1996 applies and unauthorised electronic republications.  The status of a republication appears on its cover and is indicated by its republication number.
A republication number without a letter (eg 1, 2, 3 etc) indicates that the republication is an authorised printed republication.  A number with a letter (eg 1A, 1B, 1C etc) indicates that the republication is an unauthorised electronic republication.
Section 13 of the Legislation (Republication) Act 1996 authorises the Parliamentary Counsel, in preparing a law for republication, to make textual amendments of a formal nature which the Parliamentary Counsel considers desirable in accordance with current legislative drafting practice.  The amendments do not effect a substantive change in the law.
In preparing this republication, amendments have not been made under section 13.
Not all amendments made under section 13 are annotated in the table of amendments.  Full details of any amendments can be obtained from the Parliamentary Counsel’s Office.
2	Abbreviation key
Key to abbreviations in tables

am = amended
amdt = amendment
ch = chapter
cl = clause
def = definition
dict = dictionary
div = division
exp = expires/expired
Gaz = Gazette
hdg = heading
ins = inserted/added
LR = Legislation (Republication) Act 1996
mod = modified
No = number
notfd = notified
o = order
om = omitted/repealed
orig = original
p = page
par = paragraph
pres = present
prev = previous
(prev...) = previously
prov = provision
pt = part
r = rule/subrule
reg = regulation/subregulation
renum = renumbered
reloc = relocated
R[X] = Republication No
s = section/subsection
sch = schedule
sdiv = subdivision
sub = substituted
SL  = Subordinate Law
sp = spent
*    SL unless otherwise stated
†   Act or Ordinance unless otherwise stated

3	Table of legislation
Act†	Year and number†	Gazette
Notification	Commencement	Transitional provisions	

Goods and Services Tax (Temporary Transitional Provisions) Act 2000
	2000 No 35	6 July 2000	ss 1 and 2:  6 July 2000
remainder:  1 July 2000		

©  Australian Capital Territory 2014