A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 3)

A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 3) 1 Statutory Rules 2003 No. 190 2 I, GUY STEPHEN MONTAGUE GREEN, Administrator of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Goods and Services Tax) Act 1999 . Dated 17 July 2003 G. S. M. GREEN Administrator By His Excellency’s Command NICK MINCHIN Minister for Finance and Administration for the Minister for Revenue and Assistant Treasurer 1 Name of Regulations These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 3) . 2 Commencement These Regulations are taken to have commenced on 1 July 2000. 3 Amendment of A New Tax System (Goods and Services Tax) Regulations 1999 Schedule 1 amends the A New Tax System (Goods and Services Tax) Regulations 1999 . Schedule 1 Amendments (regulation 3) [1] After Division 78 insert Division 79 Compulsory third party schemes 79-35.01 Meaning of CTP ancillary payment or supply For paragraph 79-35 (3) (b) of the Act, the following kinds of payments are specified: (a) a payment for medical treatment provided by a medical practitioner; (b) a payment for surgical treatment provided by a medical practitioner; (c) a payment for treatment provided by a registered nurse; (d) a payment for dental treatment; (e) a payment for hospital treatment; (f) a payment for ambulance services; (g) a payment for the conveyance of an injured person to obtain emergency medical treatment; (h) a payment for the cost of travel for a medical practitioner or registered nurse to provide medical treatment; (i) a payment of an amount determined under section 25A of the Territory Insurance Office Act of the Northern Territory; (j) a payment made according to a bulk-billing arrangement under section 54 of the Motor Accidents Compensation Act 1999 of New South Wales. Note For section 79-35 of the Act, the payments mentioned in this regulation are to be made under a compulsory third party scheme. Section 79-35 sets out other requirements in relation to payments and supplies to which the Act relates. [2] After Part 4-7 insert Part 6-3 Regulations relating to the Dictionary in the Act Division 195 Dictionary 195-1.01 Compulsory third party schemes For paragraph (b) of the definition of compulsory third party scheme in section 195-1 of the Act, each scheme or arrangement mentioned in Schedule 11 is specified. [3] Schedule 10, items 5, 7, 10, 12, 15, 17, 20 and 21 omit [4] After Schedule 10 insert Schedule 11 Compulsory third party schemes (regulation 195-1.01) Item Scheme or arrangement Australian law 1 Compensation scheme for victims of motor accidents Motor Accidents Act 1988 (NSW) Motor Accidents Compensation Act 1999 (NSW) 2 Compulsory third party transport accident compensation scheme Transport Accident Act 1986 (Vic) 3 Statutory insurance scheme Motor Accident Insurance Act 1994 (Qld) 4 Compulsory third party insurance scheme Motor Vehicle (Third Party Insurance) Act 1943 (WA) 5 Third party insurance scheme Motor Vehicles Act 1959 (SA) 6 Compulsory third party insurance scheme Road Transport (General) Act 1999 (ACT) 7 Motor accidents compensation scheme Motor Accidents (Compensation) Act (NT) 8 Motor accidents insurance scheme Motor Accidents (Liabilities and Compensation) Act 1973 (Tas) Notes 1. These Regulations amend Statutory Rules 1999 No. 245, as amended by 2000 Nos. 49, 77, 89, 110, 268 and 363; 2001 Nos. 48 and 126; 2002 No. 88; 2003 Nos. 37 and 73. 2. Notified in the Commonwealth of Australia Gazette on 24 July 2003.