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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 No. 55, 1999 - List of Sections

Section

Contents

Chapter 1—Introduction

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Part 1-1—Preliminary


A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Division 1—Preliminary


1-1. Short title
1-2. Commencement
1-3. Commonwealth-State financial relations
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Part 1-2—Using this Act


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Division 2—Overview of the GST legislation


2-1. What this Act is about
2-5. The basic rules (Chapter 2)
2-10. The exemptions (Chapter 3)
2-15. The special rules (Chapter 4)
2-20. Miscellaneous (Chapter 5)
2-25. Interpretative provisions (Chapter 6)
2-30. Administration, collection and recovery provisions (Part VI of
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Division 3—Defined terms


3-1. When defined terms are identified
3-5. When terms are not identified
3-10. Identifying the defined term in a definition
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Division 4—Status of Guides and other non-operative material


4-1. Non-operative material
4-5. Explanatory sections
4-10. Other material
Chapter 2—The basic rules

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Division 5—Introduction


5-1. What this Chapter is about
5-5. The structure of this Chapter
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Part 2-1—The central provisions


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Division 7—The central provisions


7-1. GST and input tax credits
7-5. Net amounts
7-10. Tax periods
7-15. Payments and refunds
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Part 2-2—Supplies and acquisitions


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Division 9—Taxable supplies

9-1. What this Division is about
9-5. Taxable supplies
9-10. Meaning of supply
9-15. Consideration
9-20. Enterprises
9-25. Supplies connected with Australia
9-30. Supplies that are GST-free or input taxed
9-39. Special rules relating to taxable supplies
9-40. Liability for GST on taxable supplies
9-69. Special rules relating to liability for GST on taxable
9-70. The amount of GST on taxable supplies
9-75. The value of taxable supplies
9-80. The value of taxable supplies that are partly GST-free or input
9-99. Special rules relating to the amount of GST on taxable
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Division 11—Creditable acquisitions


11-1. What this Division is about
11-5. What is a creditable acquisition?
11-10.Meaning of acquisition
11-15.Meaning of creditable purpose
11-20.Who is entitled to input tax credits for creditable
11-25.How much are the input tax credits for creditable
11-30.Acquisitions that are partly creditable
11-99.Special rules relating to acquisitions
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Part 2-3—Importations


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Division 13—Taxable importations


13-1. What this Division is about
13-5. What are taxable importations?
13-10.Meaning of non-taxable importation
13-15.Who is liable for GST on taxable importations?
13-20.How much GST is payable on taxable importations?
13-25.The value of taxable importations that are partly non-taxable
13-99.Special rules relating to taxable importations
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Division 15—Creditable importations


15-1. What this Division is about
15-5. What are creditable importations?
15-10.Meaning of creditable purpose
15-15.Who is entitled to input tax credits for creditable
15-20.How much are the input tax credits for creditable
15-25.Importations that are partly creditable
15-99.Special rules relating to creditable importations
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Part 2-4—Net amounts and adjustments


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Division 17—Net amounts and adjustments


17-1. What this Division is about
17-5. Net amounts
17-10.Adjustments
17-99.Special rules relating to net amounts or adjustments
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Division 19—Adjustment events

19-1. What this Division is about
19-5. Explanation of the effect of adjustment events
19-10.Adjustment events
19-40.Where adjustments for supplies arise
19-45.Previously attributed GST amounts
19-50.Increasing adjustments for supplies
19-55.Decreasing adjustments for supplies
19-70.Where adjustments for acquisitions arise
19-75.Previously attributed input tax credit amounts
19-80.Increasing adjustments for acquisitions
19-85.Decreasing adjustments for acquisitions
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Division 21—Bad debts


21-1. What this Division is about
21-5. Writing off bad debts (taxable supplies)
21-10.Recovering amounts previously written off (taxable
21-15.Bad debts written off (creditable acquisitions)
21-20.Recovering amounts previously written off (creditable
21-99.Special rules relating to adjustments for bad debts
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Part 2-5—Registration


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Division 23—Who is required to be registered and who may be
registered


23-1. Explanation of Division
23-5. Who is required to be registered
23-10.Who may be registered
23-15.The registration turnover threshold
23-99.Special rules relating to who is required to be registered or
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Division 25—How you become registered, and how your registration
can be cancelled

25-1. When you must apply for registration
25-5. When the Commissioner must register you
25-10.The date of effect of your registration
25-15.Effect of backdating your registration
25-49.Special rules relating to registration
25-50.When you must apply for cancellation of registration
25-55.When the Commissioner must cancel registration
25-60.The date of effect of your cancellation
25-65.Effect of backdating your cancellation of
25-99.Special rules relating to cancellation of
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Part 2-6—Tax periods


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Division 27—How to work out the tax periods that apply to you


27-1. What this Division is about
27-5. General rule—3 month tax periods
27-10.Election of one month tax periods
27-15.Determination of one month tax periods
27-20.Withdrawing elections of one month tax periods
27-25.Revoking determinations of one month tax periods
27-30.Tax periods determined by the Commissioner to take account of
27-35.Changing the days on which your tax periods end
27-37.Special determination of tax periods on request
27-38.Revoking special determination of tax periods
27-40.An entity's concluding tax period
27-99.Special rules relating to tax periods
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Division 29—What is attributable to tax periods

29-1. What this Division is about
29-5. Attributing the GST on your taxable supplies
29-10.Attributing the input tax credits for your creditable
29-15.Attributing the input tax credits for your creditable
29-20.Attributing your adjustments
29-25.Commissioner may determine particular attribution
29-39.Special rules relating to attribution rules
29-40.Choosing to account on a cash basis
29-45.Permission to account on a cash basis
29-50.Ceasing to account on a cash basis
29-70.Tax invoices
29-75.Adjustment notes
29-80.Tax invoices and adjustment notes not required for low value
29-99.Special rules relating to tax invoices and adjustment
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Part 2-7—Returns, payments and refunds


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Division 31—GST returns


31-1. What this Division is about
31-5. Who must give GST returns
31-10.When GST returns must be given
31-15.The form and contents of GST returns
31-20.Additional GST returns
31-25.Electronic lodgment of GST returns
31-30.Signing GST returns
31-99.Special rules relating to GST returns
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Division 33—Payments of GST


33-1. What this Division is about
33-5. When payments of net amounts must be made
33-10.How payments of net amounts are made
33-15.Payments of amounts of GST on importations
33-20.Commissioner may extend time for payment
33-25.Commissioner may bring forward payment date if you are about to
33-30.Net amounts etc. a debt due to the Commonwealth
33-99.Special rules relating to payments of GST
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Division 35—Refunds


35-1. What this Division is about
35-5. When refunds must be made
35-10.How refunds are made
35-99.Special rules relating to refunds
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Part 2-8—Checklist of special rules


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Division 37—Checklist of special rules


37-1. Checklist of special rules
Chapter 3—The exemptions

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Part 3-1—Supplies that are not taxable supplies


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Division 38—GST-free supplies


38-1. What this Division is about
38-2. Food
38-3. Food that is not GST-free
38-4. Meaning of food
38-5. Premises used in supplying food
38-6. Packaging of food
38-7. Medical services
38-10.Other health services
38-15.Other government funded health services
38-20.Hospital treatment
38-25.Residential care etc.
38-30.Community care etc.
38-35.Flexible care
38-40.Specialist disability services
38-45.Medical aids and appliances
38-47.Other GST-free health goods
38-50.Drugs and medicinal preparations etc.
38-55.Private health insurance etc.
38-85.Education courses
38-90.Excursions or field trips
38-95.Course materials
38-100.Supplies that are not GST-free
38-105.Accommodation at boarding schools etc.
38-110.Recognition of prior learning etc.
38-140.Child care—suppliers registered under the Childcare Rebate
38-145.Child care—eligible child care centres
38-150.Other child care
38-155.Supplies directly related to child care that is
38-185.Exports of goods
38-190.Supplies of things, other than goods or real property, for
38-220.Religious services
38-250.Nominal consideration etc.
38-255.Second-hand goods
38-270.Raffles and bingo conducted by charitable institutions
38-285.Water
38-290.Sewerage
38-295.Emptying of septic tanks
38-325.Supply of a going concern
38-355.Supplies of transport and related matters
38-385.Supplies of precious metals
38-415.Supplies through inwards duty free shops
38-445.Grants of freehold and similar interests by
38-475.Subdivided farm land
38-480.Farm land supplied for farming
38-505.Disabled veterans
38-510.Other disabled people
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Division 40—Input taxed supplies

40-1. What this Division is about
40-5. Financial supplies
40-35.Residential rent
40-65.Sales of residential premises
40-70.Supplies of residential premises by way of long-term
40-100.Precious metals
40-130.School tuckshops and canteens
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Part 3-2—Non-taxable importations


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Division 42—Non-taxable importations


42-1. What this Division is about
42-5. Non-taxable importations—Schedule 4 to the Customs Tariff
42-10.Ship and aircraft stores
42-15.Goods imported or purchased by overseas travellers
Chapter 4—The special rules

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Division 45—Introduction


45-1. What this Chapter is about
45-5. The effect of special rules
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Part 4-1—Special rules mainly about particular ways entities are
organised

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Division 48—GST groups

48-1. What this Division is about
48-5. Approval of GST groups
48-10.Membership requirements of a GST group
48-40.Who is liable for GST
48-45.Who is entitled to input tax credits
48-50.Adjustments
48-55.GST groups treated as single entities for certain
48-60.GST returns
48-70.Changing the membership etc. of GST groups
48-75.Revoking the approval of GST groups
48-80.Notification by representative members
48-85.Date of effect of approvals and revocations
48-90.Notification by the Commissioner
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Division 51—GST joint ventures

51-1. What this Division is about
51-5. Approval of GST joint ventures
51-10.Participation requirements of a GST joint venture
51-30.Who is liable for GST
51-35.Who is entitled to input tax credits
51-40.Adjustments
51-45.Additional net amounts relating to GST joint ventures
51-50.GST returns relating to GST joint ventures
51-55.Payments of GST relating to GST joint ventures
51-60.Refunds relating to GST joint ventures
51-70.Changing the participants etc. of GST joint ventures
51-75.Revoking the approval of GST joint ventures
51-80.Notification by joint venture operators
51-85.Date of effect of approvals and revocations
51-90.Notification by the Commissioner
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Division 54—GST branches

54-1. What this Division is about
54-5. Registration of GST branches
54-10.The date of effect of registration of a GST branch
54-15.GST branch registration number
54-40.Additional net amounts relating to GST branches
54-45.Net amounts of parent entities
54-50.Tax invoices and adjustment notes
54-55.GST returns relating to GST branches
54-60.Payments of GST relating to GST branches
54-65.Refunds relating to GST branches
54-70.When an entity must apply for cancellation of registration of a
54-75.When the Commissioner must cancel registration of a GST
54-80.The date of effect of cancellation of registration of a GST
54-85.Application of Subdivision 25-B
54-90.Effect on GST branches of cancelling the entity's
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Division 57—Resident agents acting for non-residents


57-1. What this Division is about
57-5. Who is liable for GST
57-10.Who is entitled to input tax credits
57-15.Adjustments
57-20.Resident agents are required to be registered
57-25.Cancellation of registration of a resident agent
57-30.Notice of cessation of agency
57-35.Tax periods of resident agents
57-40.GST returns for non-residents
57-45.Resident agents giving GST returns
57-50.Non-residents that belong to GST groups
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Division 60—Pre-establishment costs


60-1. What this Division is about
60-5. Input tax credit for acquisitions and importations before
60-10.Registration etc. not needed for input tax credits
60-15.Pre-establishment acquisitions and importations
60-20.Creditable purpose
60-25.Attributing the input tax credit for pre-establishment
60-30.Attributing the input tax credit for pre-establishment
60-35.Application of Division 129
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Part 4-2—Special rules mainly about supplies and
acquisitions

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Division 66—Second-hand goods


66-1. What this Division is about
66-5. Creditable acquisitions of second-hand goods
66-10.Amounts of input tax credits for creditable acquisitions of
66-15.Attributing input tax credits for creditable acquisitions of
66-20.Returnable containers
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Division 69—Non-deductible expenses


69-1. What this Division is about
69-5. Non-deductible expenses do not give rise to creditable
69-10.Amounts of input tax credits for creditable acquisitions or
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Division 70—Financial supplies (reduced credit acquisitions)


70-1. What this Division is about
70-5. Acquisitions that attract the reduced credit
70-10.Extended meaning of creditable purpose
70-15.How much are the reduced input tax credits?
70-20.Extent of creditable purpose
70-25.Sale of reduced credit acquisitions (Division 132)
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Division 72—Associates

72-1. What this Division is about
72-5. Taxable supplies without consideration
72-10.The value of taxable supplies without consideration
72-15.Attributing the GST to tax periods
72-40.Creditable acquisitions without consideration
72-45.The amount of the input tax credit
72-50.Attributing the input tax credit to tax periods
72-70.The value of taxable supplies for inadequate
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Division 75—Sale of freehold interests etc.


75-1. What this Division is about
75-5. Choosing to apply the margin scheme
75-10.The amount of GST on taxable supplies
75-15.Subdivided land
75-20.Supplies under a margin scheme do not give rise to creditable
75-25.Adjustments relating to bad debts
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Division 78—Insurance


78-1. What this Division is about
78-5. Creditable acquisitions relating to settlements of insurance
78-10.Amount of input tax credits relating to settlements of
78-15.Acquisitions of goods by insurers in the course of settling
78-30.Taxable supplies relating to settlements of insurance
78-35.Payments of excess under insurance policies are not
78-40.Effect of payments of excess under insurance policies on
78-45.Supplies of goods to insurers in the course of settling
78-50.Settlements of claims relating to non-creditable insurance
78-65.Payments etc. to third parties by insurers
78-70.Payments etc. to third parties by insured entities
78-80.Net amounts
78-85.GST returns
78-90.Payments of GST
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Division 81—Payments of taxes


81-1. What this Division is about
81-5. Payments of taxes can constitute consideration
81-10.Supplies need not be connected with Australia if the
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Division 84—Offshore supplies other than goods or real property


84-1. What this Division is about
84-5. Intangible supplies from offshore may be taxable
84-10."Reverse charge" on offshore intangible supplies
84-15.Transfers etc. between branches of the same entity
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Division 87—Long-term accommodation in commercial residential
premises


87-1. What this Division is about
87-5. Commercial residential premises that are predominantly for
87-10.Commercial residential premises that are not predominantly for
87-15.Meaning of commercial accommodation
87-20.Meaning of long-term accommodation etc.
87-25.Suppliers may choose not to apply this Division
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Division 90—Company amalgamations


90-1. What this Division is about
90-5. Supplies not taxable—amalgamated company registered or required
90-10.Value of taxable supplies—amalgamated company not registered
90-15.Acquisitions not creditable—amalgamated company registered or
90-20.Liability after amalgamation for GST on amalgamating company's
90-25.Entitlement after amalgamation to input tax credits for
90-30.Adjustments
90-35.Amalgamating companies accounting on a cash basis
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Division 93—Returnable containers


93-1. What this Division is about
93-5. Creditable acquisitions of returnable containers
93-10.How much are the input tax credits for creditable acquisitions
93-15.Attributing creditable acquisitions of returnable
93-20.Ownership of returnable containers
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Division 96—Supplies partly connected with Australia


96-1. What this Division is about
96-5. Supplies that are only partly connected with Australia
96-10.The value of the taxable components of supplies that are only
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Division 99—Deposits as security


99-1. What this Division is about
99-5. Giving a deposit as security does not constitute
99-10.Attributing the GST relating to deposits that are forfeited
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Division 102—Cancelled lay-by sales


102-1.What this Division is about
102-5.Cancelled lay-by sales
102-10.Attributing GST and input tax credits
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Division 105—Supplies in satisfaction of debts


105-1.What this Division is about
105-5.Supplies by creditors in satisfaction of debts may be taxable
105-10.Net amounts
105-15.GST returns
105-20.Payments of GST
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Division 108—Valuation of taxable supplies of goods in bond


108-1.What this Division is about
108-5.Taxable supplies of goods in bond etc.
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Division 111—Reimbursement of employees etc.


111-1.What this Division is about
111-5.Creditable acquisitions relating to reimbursements
111-10.Amounts of input tax credits relating to
111-15.Tax invoices relating to reimbursements
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Part 4-3—Special rules mainly about importations

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Division 114—Importations without entry for home consumption


114-1.What this Division is about
114-5.Importations without entry for home consumption
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Division 117—Importations of goods that were exported for repair
or renovation


117-1.What this Division is about
117-5.Valuation of taxable importations of goods that were exported
117-10.The value of repairs and renovations
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Part 4-4—Special rules mainly about net amounts and
adjustments

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Division 126—Gambling


126-1.What this Division is about
126-5.Global accounting system for gambling supplies
126-10.Global GST amounts
126-15.Losses carried forward
126-20.Bad debts
126-25.Application of Subdivision 9-C
126-30.Gambling supplies do not give rise to creditable
126-32.Repayments of gambling losses are not consideration
126-33.Tax invoices not required for gambling supplies
126-35.Meaning of gambling supply and gambling event
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Division 129—Changes in the extent of creditable
purpose

129-1.What this Division is about
129-5.Adjustments arising under this Division
129-10.Adjustments do not arise under this Division for acquisitions
129-20.Adjustment periods
129-25.Effect on adjustment periods of things being disposed of
129-40.Working out whether you have an adjustment
129-45.Gifts to gift-deductible entities
129-50.Creditable purpose
129-55.Meaning of apply
129-70.The amount of an increasing adjustment
129-75.The amount of a decreasing adjustment
129-80.Effect of adjustments under Division 19
129-90.Attributing your adjustments for changes in extent of
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Division 132—Supplies of things acquired, imported or applied to
make financial supplies


132-1.What this Division is about
132-5.Decreasing adjustments for supplies of things acquired,
132-10.Attribution of adjustments under this Division
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Division 135—Supplies of going concerns


135-1.What this Division is about
135-5.Initial adjustments for supplies of going concerns
135-10.Later adjustments for supplies of going concerns
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Division 138—Cessation of registration


138-1.What this Division is about
138-5.Adjustments for cessation of registration
138-10.Attributing adjustments for cessation of
138-15.Ceasing to be registered—amounts not previously
138-20.Application of Division 129
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Part 4-5—Special rules mainly about registration

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Division 144—Taxis


144-1.What this Division is about
144-5.Requirement to register
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Division 147—Representatives of incapacitated entities


147-1.What this Division is about
147-5.Representatives are required to be registered
147-10.Cancellation of registration of a representative
147-15.Notice of cessation of representation
147-20.Adjustments
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Part 4-6—Special rules mainly about tax periods

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Division 153—Agents


153-1.What this Division is about
153-5.Attributing the input tax credits for your creditable
153-10.Attributing your adjustments
153-15.Tax invoices
153-20.Adjustment notes
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Division 156—Supplies and acquisitions made on a progressive or
periodic basis


156-1.What this Division is about
156-5.Attributing the GST on progressive or periodic
156-10.Attributing the input tax credits on progressive or periodic
156-15.Progressive or periodic supplies partly connected with
156-20.Application of Division 129 to progressive or periodic
156-25.Accounting on a cash basis
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Division 159—Changing your accounting basis


159-1.What this Division is about
159-5.Ceasing to account on a cash basis—amounts not previously
159-10.Ceasing to account on a cash basis—amounts partly
159-15.Ceasing to account on a cash basis—bad debts
159-20.Starting to account on a cash basis
159-25.Starting to account on a cash basis—bad debts
159-30.Entities ceasing to exist or coming into existence
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Part 4-7—Special rules mainly about returns, payments and
refunds

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Division 165—Anti-avoidance

165-1.What this Division is about
165-5.When does this Division operate?
165-10.When does an entity get a GST benefit from a
165-15.Matters to be considered in determining purpose or
165-40.Commissioner may negate avoider's GST benefits
165-45.Commissioner may reduce an entity's net amount or GST to
165-50.GST or refund payable in accordance with declaration
165-55.Commissioner may disregard scheme in making
165-60.One declaration may cover several tax periods and
165-65.Commissioner must give copy of declaration to entity
165-80.Penalty
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Division 168—Tourist refund scheme


168-1.What this Division is about
168-5.Tourist refund scheme
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Division 171—Customs security etc. given on taxable importations


171-1.What this Division is about
171-5.Security or undertaking given under section 162 or 162A of the
Chapter 5—Miscellaneous

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Part 5-1—Miscellaneous


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Division 177—Miscellaneous


177-1.No Title
177-3.Acquisitions from State or Territory bodies where GST liability
177-5.Cancellation of exemptions from GST
177-10.Ministerial determinations
177-15.Regulations
Chapter 6—Interpreting this Act

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Part 6-1—Rules for interpreting this Act


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Division 182—Rules for interpreting this Act


182-1.What forms part of this Act
182-5.What does not form part of this Act
182-10.Explanatory sections, and their role in interpreting this
182-15.Schedules 1 and 2
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Part 6-2—Meaning of some important concepts


A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Division 184—Meaning of entity


184-1.Entities
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Division 186—Meaning of approved form


186-1.Approved forms
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Division 188—Meaning of annual turnover


188-1.What this Division is about
188-5.Explanation of the turnover thresholds
188-10.Whether your annual turnover meets, or does not exceed, a
188-15.Current annual turnover
188-20.Projected annual turnover
188-25.Transfer of capital assets, and termination etc. of
188-30.The value of non-taxable supplies
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Division 190—90% owned groups of companies


190-1.90% owned groups
190-5.When a company has at least a 90% stake in another
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Part 6-3—Dictionary


A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Division 195—Dictionary


195-1.Dictionary
Schedule 1—Food that is not GST-free

Schedule 2—Beverages that are GST-free

Schedule 3—Medical aids and appliances

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