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Transitional issues
Published on 12 Nov 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The GST Bills introduced into Parliament by the Government on 2 December 1998 received Royal Assent on 8 July 1999. The GST will apply from 1 July 2000.The provisions which are designed to allow for a smoother passage from the wholesale sales tax (WST) regime to the GST regime are primarily contained in A New Tax System ( Goods and Services Tax Transition ) Bill 1998 and A New Tax System (End of Sales Tax) Bill 1998 (the Sales Tax Bill).