Australian Government

Federal Register of Legislation

A New Tax System (Goods and Services Tax) Act 1999

In force

Administered by

Department of the Treasury

Superseded version

View latest version

View as made version

C2025C00385 (C25)

30 March 2007 - 31 March 2007

Table of contents

Chapter 1—Introduction
- Part 1 1—Preliminary
  - Division 1—Preliminary
- Part 1 2—Using this Act
Chapter 2—The basic rules
Chapter 3—The exemptions
- Part 3 1—Supplies that are not taxable supplies
  - Division 38—GST free supplies
  - Division 40—Input taxed supplies
- Part 3 2—Non taxable importations
  - Division 42—Non taxable importations
Chapter 4—The special rules
Chapter 5—Miscellaneous
- Part 5 1—Miscellaneous
  - Division 176—Endorsement of charitable institutions etc.
    - 176 1 Endorsement by Commissioner as charitable institution
    - 176 5 Endorsement by Commissioner as trustee of a charitable fund
  - Division 177—Miscellaneous
Chapter 6—Interpreting this Act
Schedule 1—Food that is not GST free
Schedule 2—Beverages that are GST free
Schedule 3—Medical aids and appliances
- Endnotes