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[Browse Databases] [Alphabetical Index] ['A ' Index] [Download Act] [Search Act] A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 !!!The following amendments (No. 32, 2006 and No. 58, 2006 and No. 73, 2006 and No. 80, 2006 and No. 110, 2006) have not been incorporated. - List of Sections
Section
Compilation Information Long Title A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 1-1.
Short title [ see Note 1]
1-2.
Commencement
1-3.
Commonwealth-State financial relations
1-4.
States and Territories are bound by the GST law
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 the Taxation Administration Act 1953 )
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 3-1.
When defined terms are identified
3-5.
When terms are not identified
3-10.
Identifying the defined term in a definition
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 4-1.
Non-operative material
4-5.
Explanatory sections
4-10.
Other material
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 5-1.
What this Chapter is about
5-5.
The structure of this Chapter
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 7-1.
GST and input tax credits
7-5.
Net amounts
7-10.
Tax periods
7-15.
Payments and refunds
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 9-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 9-40.
Liability for GST on taxable supplies
9-69.
Special rules relating to liability for GST on taxable supplies
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 taxed
9-85.
Value of taxable supplies to be expressed in Australian currency
9-90.
Rounding of amounts of GST
9-99.
Special rules relating to the amount of GST on taxable supplies
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 acquisitions?
11-25.
How much are the input tax credits for creditable acquisitions?
11-30.
Acquisitions that are partly creditable
11-99.
Special rules relating to acquisitions
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 importations
13-99.
Special rules relating to taxable importations
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 importations?
15-20.
How much are the input tax credits for creditable importations?
15-25.
Importations that are partly creditable
15-99.
Special rules relating to creditable importations
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 17-1.
What this Division is about
17-5.
Net amounts
17-10.
Adjustments
17-15.
Working out net amounts using approved forms
17-20.
Determinations relating to how to work out net amounts
17-99.
Special rules relating to net amounts or adjustments
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 19-1.
What this Division is about
19-5.
Explanation of the effect of adjustment events
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 19-10.
Adjustment events
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
19-99.
Special rules relating to adjustment events
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 21-1.
What this Division is about
21-5.
Writing off bad debts (taxable supplies)
21-10.
Recovering amounts previously written off (taxable supplies)
21-15.
Bad debts written off (creditable acquisitions)
21-20.
Recovering amounts previously written off (creditable acquisitions)
21-99.
Special rules relating to adjustments for bad debts
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 who may be registered
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 25-50.
When you must apply for cancellation of registration
25-55.
When the Commissioner must cancel registration
25-57.
When the Commissioner may cancel your registration
25-60.
The date of effect of your cancellation
25-65.
Effect of backdating your cancellation of registration
25-99.
Special rules relating to cancellation of registration
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
27-22.
Revoking 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 changes in tax periods
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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 29-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 29-5.
Attributing the GST on your taxable supplies
29-10.
Attributing the input tax credits for your creditable acquisitions
29-15.
Attributing the input tax credits for your creditable importations
29-20.
Attributing your adjustments
29-25.
Commissioner may determine particular attribution rules
29-39.
Special rules relating to attribution rules
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 29-70.
Tax invoices
29-75.
Adjustment notes
29-80.
Tax invoices and adjustment notes not required for low value transactions
29-99.
Special rules relating to tax invoices and adjustment notes
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 31-1.
What this Division is about
31-5.
Who must give GST returns
31-8.
When GST returns must be given—quarterly tax periods
31-10.
When GST returns must be given—other tax periods
31-15.
The form and contents of GST returns
31-20.
Additional GST returns
31-25.
Electronic lodgment of GST returns
31-99.
Special rules relating to GST returns
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 33-1.
What this Division is about
33-3.
When payments of net amounts must be made—quarterly tax periods
33-5.
When payments of net amounts must be made—other tax periods
33-10.
How payments of net amounts are made
33-15.
Payments of amounts of GST on importations
33-99.
Special rules relating to payments of GST
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 35-1.
What this Division is about
35-5.
Entitlement to refund
35-10.
When entitlement arises
35-99.
Special rules relating to refunds
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 37-1.
Checklist of special rules
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-85.
Education courses
38-90.
Excursions or field trips
38-95.
Course materials
38-97.
Lease etc. of curriculum related goods
38-100.
Supplies that are not GST-free
38-105.
Accommodation at boarding schools etc.
38-110.
Recognition of prior learning etc.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-140.
Child care—registered carers under the family assistance law
38-145.
Child care—approved child care services under the family assistance law
38-150.
Other child care
38-155.
Supplies directly related to child care that is GST-free
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-185.
Exports of goods
38-187.
Lease etc. of goods for use outside Australia
38-188.
Tooling used by non-residents to manufacture goods for export
38-190.
Supplies of things, other than goods or real property, for consumption outside Australia
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-220.
Religious services
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-250.
Nominal consideration etc.
38-255.
Second-hand goods
38-260.
Supplies of retirement village accommodation etc.
38-270.
Raffles and bingo conducted by charitable institutions etc.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-285.
Water
38-290.
Sewerage and sewerage-like services
38-295.
Emptying of septic tanks
38-300.
Drainage
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-325.
Supply of a going concern
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-355.
Supplies of transport and related matters
38-360.
Travel agents arranging overseas supplies
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-385.
Supplies of precious metals
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-415.
Supplies through inwards duty free shops
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-445.
Grants of freehold and similar interests by governments
38-450.
Leases preceding grants of freehold and similar interests by governments
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-475.
Subdivided farm land
38-480.
Farm land supplied for farming
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-505.
Disabled veterans
38-510.
Other disabled people
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 38-540.
International mail
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 40-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 40-5.
Financial supplies
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 40-35.
Residential rent
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 40-65.
Sales of residential premises
40-70.
Supplies of residential premises by way of long-term lease
40-75.
Meaning of new residential premises
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 40-100.
Precious metals
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 40-130.
School tuckshops and canteens
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 40-160.
Fund-raising events conducted by charitable institutions etc.
40-165.
Meaning of fund-raising event
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 42-1.
What this Division is about
42-5.
Non-taxable importations—Schedule 4 to the Customs Tariff Act 1995
42-10.
Goods returned to Australia in an unaltered condition
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 45-1.
What this Chapter is about
45-5.
The effect of special rules
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 48-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 48-5.
Approval of GST groups
48-10.
Membership requirements of a GST group
48-15.
Relationship of companies and non-companies in a GST group
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 purposes
48-60.
GST returns
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 48-110.
Adjustments after you cease to be a member of a GST group
48-115.
Changes in extent of creditable purpose after you cease to be a member of a GST group
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 49-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 49-5.
Approval of GST religious groups
49-10.
Membership requirements of a GST religious group
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 49-30.
Supplies between members of GST religious groups
49-35.
Acquisitions between members of GST religious groups
49-40.
Adjustment events
49-45.
Changes in the extent of creditable purpose
49-50.
GST religious groups treated as single entities for certain purposes
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 49-70.
Changing the membership etc. of GST religious groups
49-75.
Revoking the approval of GST religious groups
49-80.
Notification by principal members
49-85.
Date of effect of approvals and revocations
49-90.
Notification by the Commissioner
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 50-1.
What this Division is about
50-5.
GST treatment of religious practitioners
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 51-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 51-5.
Approval of GST joint ventures
51-10.
Participation requirements of a GST joint venture
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
51-52.
Consolidation of 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 51-110.
Adjustments after you cease to be a participant in a GST joint venture
51-115.
Changes in extent of creditable purpose after you cease to be a member of a GST joint venture
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 54-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 54-5.
Registration of GST branches
54-10.
The date of effect of registration of a GST branch
54-15.
GST branch registration number
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 54-70.
When an entity must apply for cancellation of registration of a GST branch
54-75.
When the Commissioner must cancel registration of a GST branch
54-80.
The date of effect of cancellation of registration of a GST branch
54-85.
Application of Subdivision 25-B
54-90.
Effect on GST branches of cancelling the entity's registration
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 60-1.
What this Division is about
60-5.
Input tax credit for acquisitions and importations before establishment
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 acquisitions
60-30.
Attributing the input tax credit for pre-establishment importations
60-35.
Application of Division 129
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 63-1.
What this Division is about
63-5.
Entities that may choose to apply this Division
63-10.
Period for which a choice has effect
63-15.
Consequences of choosing to apply this Division
63-20.
Non-profit sub-entities may register
63-25.
Registration turnover threshold for non-profit sub-entities
63-30.
When non-profit sub-entities must apply for cancellation of registration
63-35.
When the Commissioner must cancel registration of non-profit sub-entities
63-40.
Effect on adjustments of becoming a non-profit sub-entity
63-45.
Effect on adjustments of ceasing to be a non-profit sub-entity
63-50.
Membership requirements of GST groups
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 66-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 66-5.
Creditable acquisitions of second-hand goods
66-10.
Amounts of input tax credits for creditable acquisitions of second-hand goods
66-15.
Attributing input tax credits for creditable acquisitions of second-hand goods
66-17.
Records of creditable acquisitions of second-hand goods
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 66-40.
Acquisitions of second-hand goods that can be used to offset GST on future re-supplies
66-45.
Future re-supplies that are not taxable supplies
66-50.
Future re-supplies on which GST is reduced
66-55.
Records of acquisitions of second-hand goods to which this Subdivision applied
66-60.
Input tax credits for acquiring second-hand goods the supply of which is not fully taxable
66-65.
Total Subdivision 66-B credit amounts and Subdivision 66-B GST amounts
66-70.
Commissioner may determine rules for applying this Subdivision
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 69-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 69-5.
Non-deductible expenses do not give rise to creditable acquisitions or creditable importations
69-10.
Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 69-15.
What this Subdivision is about
69-20.
Effect of elections on net amounts
69-25.
Election to use the 50/50 split method for meal entertainment
69-30.
Election to use the 12 week register method for meal entertainment
69-35.
Election to use the 50/50 split method for entertainment facilities
69-40.
When elections take effect
69-45.
When elections cease to have effect
69-50.
Adjustment events relating to elections
69-55.
Adjustment notes not required
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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)
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 71-1.
What this Division is about
71-5.
Acquisitions by input taxed suppliers to provide fringe benefits
71-10.
Importations by input taxed suppliers to provide fringe benefits
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 72-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 72-5.
Taxable supplies without consideration
72-10.
The value of taxable supplies without consideration
72-15.
Attributing the GST to tax periods
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 72-70.
The value of taxable supplies for inadequate consideration
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 72-90.
GST branches
72-92.
Non-profit sub-entities
72-95.
Commonwealth government entities
72-100.
State or Territory government entities
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 75-1.
What this Division is about
75-5.
Applying the margin scheme
75-10.
The amount of GST on taxable supplies
75-11.
Margins for supplies of real property in particular circumstances
75-12.
Working out margins to take into account failure to pay full consideration
75-13.
Working out margins to take into account supplies to associates
75-14.
Consideration for acquisition of real property not to include cost of improvements etc.
75-15.
Subdivided land
75-20.
Supplies under a margin scheme do not give rise to creditable acquisitions
75-22.
Increasing adjustment relating to input tax credit entitlement
75-25.
Adjustments relating to bad debts
75-27.
Decreasing adjustment for later payment of consideration
75-30.
Tax invoices not required for supplies of real property under the margin scheme
75-35.
Approved valuations
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 78-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 78-5.
GST on insurance premiums is exclusive of stamp duty
78-10.
Decreasing adjustments for settlements of insurance claims
78-15.
How to work out the decreasing adjustments
78-18.
Increasing adjustments for payments of excess under insurance policies
78-20.
Settlements of insurance claims do not give rise to creditable acquisitions
78-25.
Supplies in settlement of claims are not taxable supplies
78-30.
Acquisitions by insurers in the course of settling claims under non-taxable policies
78-35.
Taxable supplies relating to rights of subrogation
78-40.
Adjustment events relating to decreasing adjustments under this Division
78-42.
Adjustment events relating to increasing adjustments under section 78-18
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 78-45.
Settlements of insurance claims do not give rise to taxable supplies
78-50.
Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed
78-55.
Payments of excess under insurance policies are not consideration for supplies
78-60.
Supplies of goods to insurers in the course of settling claims
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 78-65.
Payments etc. to third parties by insurers
78-70.
Payments etc. to third parties by insured entities
78-75.
Creditable acquisitions relating to rights of subrogation
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 78-80.
Net amounts
78-85.
GST returns
78-90.
Payments of GST
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 78-95.
GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty
78-100.
Settlements of claims for compensation under statutory compensation schemes
78-105.
Meaning of statutory compensation scheme
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 78-110.
Effect of judgments and court orders
78-115.
Exclusion of certain Commonwealth, State or Territory insurance schemes
78-118.
Portfolio transfers
78-120.
HIH rescue package
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 79-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 79-5.
Application of sections 78-10 and 78-15 (about decreasing adjustments) where premium selection test is satisfied
79-10.
Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied
79-15.
Application of sections 78-10 and 78-15 (about decreasing adjustments) where sole operator election to use average input tax credit entitlement
79-20.
Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 79-25.
Meaning of CTP hybrid payment or supply
79-30.
Application of Division 78
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 79-35.
Meaning of CTP compensation or ancillary payment or supply etc.
79-40.
GST on CTP premiums is exclusive of stamp duty
79-45.
Exclusion of certain compulsory third party schemes
79-50.
Decreasing adjustments for CTP compensation or ancillary payments or supplies
79-55.
Increasing adjustments for payments of excess etc. under compulsory third party schemes
79-60.
Effect of settlements and payments under compulsory third party schemes
79-65.
Taxable supplies relating to recovery by operators of compulsory third party schemes
79-70.
Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes
79-75.
Adjustment events relating to increasing adjustments under section 79-55
79-80.
Payments of excess under compulsory third party schemes are not consideration for supplies
79-85.
Supplies of goods to operators in the course of settling claims
79-90.
Effect of judgments and court orders
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 79-95.
How to work out decreasing adjustments using the applicable average input tax credit fraction
79-100.
Meaning of average input tax credit fraction
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 80-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 80-5.
Meaning of insurance policy settlement sharing arrangement etc.
80-10.
Effect of becoming parties to industry deeds or entering into settlement sharing arrangements
80-15.
Effect of contributing operator's payment
80-20.
Managing operator's payments or supplies
80-25.
Contributing operator's payment
80-30.
Managing operator's increasing adjustment where contributing operator's payment
80-35.
Adjustment events relating to managing operator's payment or supply
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 80-40.
Meaning of nominal defendant settlement sharing arrangement etc.
80-45.
Nominal defendant settlement sharing arrangements to which this Subdivision applies
80-50.
Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements
80-55.
Effect of contributing operator's payment
80-60.
Managing operator's payment or supply
80-65.
Contributing operator's payment
80-70.
Managing operator's increasing adjustment where contributing operator's payment
80-75.
Adjustment events relating to managing operator's payment or supply
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 80-80.
Meaning of hybrid settlement sharing arrangement etc.
80-85.
Subdivision 80-A to apply to hybrid settlement sharing arrangement, subject to exceptions
80-90.
Subdivision 80-B to apply to payments or supplies by managing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement
80-95.
Subdivision 80-B to apply to payments or supplies by contributing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 81-1.
What this Division is about
81-5.
Payments of taxes etc. can constitute consideration
81-10.
Supplies need not be connected with Australia if the consideration is the payment of tax etc.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 82-1.
What this Division is about
82-5.
Supplies of rights to develop land do not constitute consideration in certain cases
82-10.
Supplies by Australian government agencies of rights to develop land are not for consideration
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 83-1.
What this Division is about
83-5.
"Reverse charge" on supplies made by non-residents
83-10.
Recipients who are members of GST groups
83-15.
Recipients who are participants in GST joint ventures
83-20.
The amount of GST on "reverse charged" supplies made by non-residents
83-25.
When non-residents must apply for registration
83-30.
When the Commissioner must register non-residents
83-35.
Tax invoices not required for "reverse charged" supplies made by non-residents
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 84-1.
What this Division is about
84-5.
Intangible supplies from offshore that are taxable supplies under this Division
84-10.
"Reverse charge" on offshore intangible supplies
84-12.
The amount of GST on offshore intangible supplies
84-13.
The amount of input tax credits relating to offshore intangible supplies
84-14.
Supplies relating to employee share ownership schemes
84-15.
Transfers etc. between branches of the same entity
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 85-1.
What this Division is about
85-5.
When telecommunication supplies are connected with Australia
85-10.
Meaning of telecommunication supply
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 87-1.
What this Division is about
87-5.
Commercial residential premises that are predominantly for long-term accommodation
87-10.
Commercial residential premises that are not predominantly for long-term accommodation
87-15.
Meaning of commercial accommodation
87-20.
Meaning of long-term accommodation etc.
87-25.
Suppliers may choose not to apply this Division
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 90-1.
What this Division is about
90-5.
Supplies not taxable—amalgamated company registered or required to be registered
90-10.
Value of taxable supplies—amalgamated company not registered or required to be registered
90-15.
Acquisitions not creditable—amalgamated company registered or required to be registered
90-20.
Liability after amalgamation for GST on amalgamating company's supplies
90-25.
Entitlement after amalgamation to input tax credits for amalgamating company's acquisitions
90-30.
Adjustments
90-35.
Amalgamating companies accounting on a cash basis
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 partly connected with Australia
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 99-1.
What this Division is about
99-5.
Giving a deposit as security does not constitute consideration
99-10.
Attributing the GST relating to deposits that are forfeited etc.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 100-1.
What this Division is about
100-5.
Supplies of vouchers stating monetary value
100-10.
Redemption of vouchers
100-15.
Increasing adjustments for unredeemed vouchers
100-20.
Vouchers supplied to non-residents and redeemed by others in Australia
100-25.
Meaning of voucher
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 102-1.
What this Division is about
102-5.
Cancelled lay-by sales
102-10.
Attributing GST and input tax credits
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 105-1.
What this Division is about
105-5.
Supplies by creditors in satisfaction of debts may be taxable supplies
105-10.
Net amounts
105-15.
GST returns
105-20.
Payments of GST
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 108-1.
What this Division is about
108-5.
Taxable supplies of goods in bond etc.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 110-1.
What this Division is about
110-5.
Transfers of tax losses and net capital losses
110-10.
Transfers of excess foreign tax credits
110-15.
Supplies under operation of consolidated group regime
110-20.
Tax sharing agreements—entering into agreement etc.
110-25.
Tax sharing agreements—leaving group clear of group liability
110-30.
Tax funding agreements
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 111-1.
What this Division is about
111-5.
Creditable acquisitions relating to reimbursements
111-10.
Amounts of input tax credits relating to reimbursements
111-15.
Tax invoices relating to reimbursements
111-18.
Application of Division to volunteers working for charitable institutions etc.
111-20.
Application of Division to recipients of certain withholding payments
111-25.
Employers paying expenses of employees etc.
111-30.
Reimbursements etc. of former or future employees etc.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 113-1.
What this Division is about
113-5.
Supply of work or services not a taxable supply
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 114-1.
What this Division is about
114-5.
Importations without entry for home consumption [ see Note 2]
114-10.
Goods that have already been entered for home consumption etc.
114-15.
Payments of amounts of GST where security for payment of customs duty is forfeited
114-20.
Payments of amounts of GST where delivery into home consumption is authorised under section 71 of the Customs Act
114-25.
Warehoused goods entered for home consumption by an entity other than the importer
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 117-1.
What this Division is about
117-5.
Valuation of taxable importations of goods that were exported for repair or renovation
117-10.
Valuation of taxable importations of live animals that were exported
117-15.
Refunds of GST on certain re-importations of live animals
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 123-1.
What this Division is about
123-5.
Commissioner may determine simplified accounting methods
123-10.
Choosing to apply a simplified accounting method
123-15.
Net amounts
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 acquisitions
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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 129-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 129-5.
Adjustments arising under this Division
129-10.
Adjustments do not arise under this Division for acquisitions and importations below a certain value
129-15.
Adjustments do not arise under this Division where there are adjustments under Division 130
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 129-20.
Adjustment periods
129-25.
Effect on adjustment periods of things being disposed of etc.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 129-70.
The amount of an increasing adjustment
129-75.
The amount of a decreasing adjustment
129-80.
Effect of adjustment under Division 19 or 21
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 129-90.
Attributing your adjustments for changes in extent of creditable purpose
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 130-1.
What this Division is about
130-5.
Goods applied solely to private or domestic use
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 131-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 131-5.
Eligibility to make an annual apportionment election
131-10.
Making an annual apportionment election
131-15.
Annual apportionment elections by representative members of GST groups
131-20.
Duration of an annual apportionment election
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 131-40.
Input tax credits for acquisitions that are partly creditable
131-45.
Input tax credits for importations that are partly creditable
131-50.
Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars
131-55.
Increasing adjustments relating to annually apportioned acquisitions and importations
131-60.
Attributing adjustments under section 131-55
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 132-1.
What this Division is about
132-5.
Decreasing adjustments for supplies of things acquired, imported or applied for a purpose that is not fully creditable
132-10.
Attribution of adjustments under this Division
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 136-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 136-5.
Adjustments relating to partly taxable supplies
136-10.
Adjustments in relation to partly creditable acquisitions
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 136-30.
Writing off bad debts (taxable supplies)
136-35.
Recovering amounts previously written off (taxable supplies)
136-40.
Bad debts written off (creditable acquisitions)
136-45.
Recovering amounts previously written off (creditable acquisitions)
136-50.
Meanings of taxable at less than *1* /11 of the price and creditable at less than *1* /11 of the consideration
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 137-1.
What this Division is about
137-5.
Adjustments for stock on hand on becoming registered etc.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 138-1.
What this Division is about
138-5.
Adjustments for cessation of registration
138-10.
Attributing adjustments for cessation of registration
138-15.
Ceasing to be registered—amounts not previously attributed
138-17.
Situations to which this Division does not apply
138-20.
Application of Division 129
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 139-1.
What this Division is about
139-5.
Adjustments for distributions from deceased estates
139-10.
Attributing adjustments for distributions from deceased estates
139-15.
Application of Division 129
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 141-1.
What this Division is about
141-5.
Adjustments for applying goods contrary to the Tradex Scheme
141-10.
Meaning of tradex scheme goods etc.
141-15.
Attribution of adjustments under this Division
141-20.
Application of Division 129
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 144-1.
What this Division is about
144-5.
Requirement to register
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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
147-25.
Tax periods of representatives
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 149-1.
What this Division is about
149-5.
Government entities may register
149-10.
Government entities are not required to be registered
149-15.
This Act applies to registered government entities
149-20.
Government entities not required to cancel their registration
149-25.
Membership requirements of a government GST group
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 151-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 151-5.
Eligibility to make an annual tax period election
151-10.
Making an annual tax period election
151-15.
Annual tax period elections by representative members of GST groups
151-20.
When you must make your annual tax period election
151-25.
Duration of an annual tax period election
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 151-40.
Annual tax periods
151-45.
When GST returns for annual tax periods must be given
151-50.
When payments of net amounts for annual tax periods must be made
151-55.
An entity's concluding annual tax period
151-60.
The effect of bankruptcy, liquidation or receivership etc.
151-65.
The effect of changing the membership of GST groups—end of the annual tax period
151-70.
The effect of changing the membership of GST groups—tax periods for the remainder of a financial year
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 153-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 153-5.
Attributing the input tax credits for your creditable acquisitions
153-10.
Attributing your adjustments
153-15.
Tax invoices
153-20.
Adjustment notes
153-25.
Insurance supplied through insurance brokers
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 153-50.
Arrangements under which agents are treated as suppliers or acquirers
153-55.
The effect of these arrangements on supplies
153-60.
The effect of these arrangements on acquisitions
153-65.
Determinations that supplies or acquisitions are taken to be under these arrangements
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 156-1.
What this Division is about
156-5.
Attributing the GST on progressive or periodic supplies
156-10.
Attributing the input tax credits on progressive or periodic acquisitions
156-15.
Progressive or periodic supplies partly connected with Australia
156-20.
Application of Division 129 to progressive or periodic acquisitions
156-22.
Leases etc. treated as being on a progressive or periodic basis
156-25.
Accounting on a cash basis
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 159-1.
What this Division is about
159-5.
Ceasing to account on a cash basis—amounts not previously attributed
159-10.
Ceasing to account on a cash basis—amounts partly attributed
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
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 162-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 162-5.
Eligibility to elect to pay GST by instalments
162-10.
Your current GST lodgment record
162-15.
Electing to pay GST by instalments
162-20.
Elections by representative members of GST groups
162-25.
When you must make your election
162-30.
Duration of your election
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 162-50.
GST instalment payers
162-55.
Tax periods for GST instalment payers
162-60.
When GST returns for GST instalment payers must be given
162-65.
The form and contents of GST returns for GST instalment payers
162-70.
Payment of GST instalments
162-75.
Giving notices relating to GST instalments
162-80.
Certain entities pay only 2 GST instalments for each year
162-85.
A GST instalment payer's concluding tax period
162-90.
The effect of bankruptcy, liquidation or receivership etc.
162-95.
The effect of changing the membership of GST groups
162-100.
General interest charge on late payment
162-105.
Net amounts for GST instalment payers
162-110.
When payments of net amounts must be made—GST instalment payers
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 162-130.
What are your GST instalments
162-135.
Notified instalment amounts
162-140.
Varied instalment amounts
162-145.
Your annual GST liability
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 162-170.
What this Subdivision is about
162-175.
GST payments are less than 85% of annual GST liability
162-180.
Estimated annual GST amount is less than 85% of annual GST liability
162-185.
Shortfall in GST instalments worked out on the basis of estimated annual GST amount
162-190.
Periods for which penalty is payable
162-195.
Reduction in penalties if notified instalment amount is less than 25% of annual GST liability
162-200.
Reduction in penalties if GST instalment shortfall is made up in a later instalment
162-205.
This Subdivision does not create a liability for general interest charge
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 165-1.
What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 165-5.
When does this Division operate?
165-10.
When does an entity get a GST benefit from a scheme?
165-15.
Matters to be considered in determining purpose or effect
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 165-40.
Commissioner may negate avoider's GST benefits
165-45.
Commissioner may reduce an entity's net amount or GST to compensate
165-50.
GST or refund payable in accordance with declaration
165-55.
Commissioner may disregard scheme in making declarations
165-60.
One declaration may cover several tax periods and importations
165-65.
Commissioner must give copy of declaration to entity affected
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 168-1.
What this Division is about
168-5.
Tourist refund scheme
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 171-1.
What this Division is about
171-5.
Security or undertaking given under section 162 or 162A of the Customs Act
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 176-1.
Endorsement by Commissioner as charitable institution
176-5.
Endorsement by Commissioner as trustee of a charitable fund
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 177-1.
Commonwealth etc. not liable to pay GST
177-3.
Acquisitions from State or Territory bodies where GST liability is notional
177-5.
Cancellation of exemptions from GST
177-10.
Ministerial determinations
177-11.
Delegation by Aged Care Secretary
177-12.
GST implications of references to price, value etc. in other Acts
177-15.
Regulations
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 Act
182-15.
Schedules 1, 2 and 3
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 184-1.
Entities
184-5.
Supplies etc. by partnerships and other unincorporated bodies
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 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 turnover threshold
188-15.
Current annual turnover
188-20.
Projected annual turnover
188-22.
Settlements of insurance claims to be disregarded
188-23.
Supplies "reverse charged" under Division 83 not to be included in a recipient's turnover
188-24.
Supplies to which Subdivision 153-B applies
188-25.
Transfer of capital assets, and termination etc. of enterprise, to be disregarded
188-30.
The value of non-taxable supplies
188-32.
The value of gambling supplies
188-35.
The value of loans
188-40.
Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 189-1.
What this Division is about
189-5.
Exceeding the financial acquisitions threshold—current acquisitions
189-10.
Exceeding the financial acquisitions threshold—future acquisitions
189-15.
Meaning of financial acquisition
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 190-1.
90% owned groups
190-5.
When a company has at least a 90% stake in another company
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 195-1.
Dictionary
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 Table A [Browse Databases] [Alphabetical Index] ['A ' Index] [Download Act] [Search Act] [Back to top]