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A New Tax System (Goods and Services Tax) Act 1999
In force
Administered by
Department of the Treasury
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C2026C00081 C96
01 January 2026
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Volume 1
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Chapter 1—Introduction
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Part 1-1—Preliminary
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Division 1—Preliminary
1-1 Short title
1-2 Commencement
1-3 Commonwealth-State financial relations
1-4 States and Territories are bound by the GST law
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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 in the Taxation Administration Act 1953
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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
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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
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Subdivision 9-A—What are taxable supplies?
9-5 Taxable supplies
9-10 Meaning of supply
9-15 Consideration
9-17 Certain payments and other things not consideration
9-20 Enterprises
9-25 Supplies connected with the indirect tax zone
9-26 Supplies by non-residents that are not connected with the indirect tax zone
9-27 When enterprises are carried on in the indirect tax zone
9-30 Supplies that are GST-free or input taxed
9-39 Special rules relating to taxable supplies
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Subdivision 9-B—Who is liable for GST on taxable supplies?
9-40 Liability for GST on taxable supplies
9-69 Special rules relating to liability for GST on taxable supplies
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Subdivision 9-C—How much GST is payable on taxable supplies?
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
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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 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
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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 importations
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 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
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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
17-20 Determinations relating to how to work out net amounts
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
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Subdivision 19-A—Adjustment events
19-10 Adjustment events
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Subdivision 19-B—Adjustments for supplies
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
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Subdivision 19-C—Adjustments for acquisitions
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
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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 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
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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
23-20 Not registered for 4 years
23-99 Special rules relating to who is required to be registered or who may be registered
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Division 25—How you become registered, and how your registration can be cancelled
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Subdivision 25-A—How you become registered
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
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Subdivision 25-B—How your registration can be cancelled
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
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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
27-22 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
27-39 Tax periods of incapacitated entities
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
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Subdivision 29-A—The attribution rules
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
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Subdivision 29-B—Accounting on a cash basis
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
29-69 Special rules relating to accounting on a cash basis
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Subdivision 29-C—Tax invoices and adjustment notes
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
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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
31-8 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
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Division 33—Payments of GST
33-1 What this Division is about
33-3 When payments of assessed net amounts must be made—quarterly tax periods
33-5 When payments of assessed net amounts must be made—other tax periods
33-10 How payment of assessed net amounts are made
33-15 Payments of assessed GST on importations
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 Entitlement to refund
35-10 When entitlement arises
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
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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
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Subdivision 38-A—Food
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
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Subdivision 38-B—Health
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 Home care etc.
38-35 Specialist aged care programs
38-38 Disability support provided to NDIS participants
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.
38-60 Third party procured GST-free health supplies
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Subdivision 38-C—Education
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.
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Subdivision 38-D—Child care
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
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Subdivision 38-E—Exports and other cross-border supplies
38-185 Exports of goods
38-187 Lease etc. of goods for use outside the indirect tax zone
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 the indirect tax zone
38-191 Supplies relating to the repair etc. of goods under warranty
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Subdivision 38-F—Religious services
38-220 Religious services
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Subdivision 38-G—Activities of charities etc.
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 charities etc.
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Subdivision 38-I—Water, sewerage and drainage
38-285 Water
38-290 Sewerage and sewerage-like services
38-295 Emptying of septic tanks
38-300 Drainage
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Subdivision 38-J—Supplies of going concerns
38-325 Supply of a going concern
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Subdivision 38-K—Transport and related matters
38-355 Supplies of transport and related matters
38-360 Travel agents arranging overseas supplies
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Subdivision 38-L—Precious metals
38-385 Supplies of precious metals
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Subdivision 38-M—Supplies through inwards duty free shops
38-415 Supplies through inwards duty free shops
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Subdivision 38-N—Grants of land by governments
38-445 Grants of freehold and similar interests by governments
38-450 Leases preceding grants of freehold and similar interests by governments
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Subdivision 38-O—Farm land
38-475 Subdivided farm land
38-480 Farm land supplied for farming
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Subdivision 38-P—Cars for use by disabled people
38-505 Disabled veterans
38-510 Other disabled people
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Subdivision 38-Q—International mail
38-540 International mail
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Subdivision 38-R—Telecommunication supplies made under arrangements for global roaming in the indirect tax zone
38-570 Telecommunication supplies made under arrangements for global roaming in the indirect tax zone
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Subdivision 38-S—Eligible emissions units
38-590 Eligible emissions units
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Subdivision 38-T—Inbound intangible consumer supplies
38-610 Inbound intangible consumer supplies
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Division 40—Input taxed supplies
40-1 What this Division is about
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Subdivision 40-A—Financial supplies
40-5 Financial supplies
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Subdivision 40-B—Residential rent
40-35 Residential rent
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Subdivision 40-C—Residential premises
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
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Subdivision 40-D—Precious metals
40-100 Precious metals
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Subdivision 40-E—School tuckshops and canteens
40-130 School tuckshops and canteens
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Subdivision 40-F—Fund-raising events conducted by charities etc.
40-160 Fund-raising events conducted by charities etc.
40-165 Meaning of fund-raising event
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Subdivision 40-G—Inbound intangible consumer supplies
40-180 Inbound intangible consumer supplies
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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 Act 1995
42-10 Goods returned to the indirect tax zone in an unaltered condition
42-15 Supplies of low value goods
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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
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Subdivision 48-A—Formation and membership of GST groups
48-5 Formation of GST groups
48-7 Membership of GST groups
48-10 Membership requirements of a GST group
48-15 Relationship of companies and non-companies in a GST group
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Subdivision 48-B—Consequences of GST groups
48-40 Who is liable for GST
48-45 Who is entitled to input tax credits
48-50 Adjustments
48-51 Consequences of being a member of a GST group for part of a tax period
48-52 Consequences for a representative member of membership change during a tax period
48-53 Consequences of changing a representative member during a tax period
48-55 GST groups treated as single entities for certain purposes
48-57 Tax invoices that are required to identify recipients
48-60 GST returns
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Subdivision 48-C—Administrative matters
48-70 Changing the membership etc. of GST groups
48-71 Approval of early day of effect of forming, changing etc. GST groups
48-73 Tax periods of GST groups with incapacitated members
48-75 Effect of representative member becoming an incapacitated entity
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Subdivision 48-D—Ceasing to be a member of a GST group
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
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Division 49—GST religious groups
49-1 What this Division is about
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Subdivision 49-A—Approval of GST religious groups
49-5 Approval of GST religious groups
49-10 Membership requirements of a GST religious group
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Subdivision 49-B—Consequences of approval of GST religious groups
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
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Subdivision 49-C—Administrative matters
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
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Division 50—GST treatment of religious practitioners
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Guide to Division 50
50-1 What this Division is about
50-5 GST treatment of religious practitioners
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Division 51—GST joint ventures
51-1 What this Division is about
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Subdivision 51-A—Formation of and participation in GST joint ventures
51-5 Formation of GST joint ventures
51-7 Participants in GST joint ventures
51-10 Participation requirements of a GST joint venture
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Subdivision 51-B—Consequences of GST joint ventures
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
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Subdivision 51-C—Administrative matters
51-70 Changing the participants etc. of GST joint ventures
51-75 Approval of early day of effect of forming, changing etc. GST joint ventures
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Subdivision 51-D—Ceasing to be a participant in, or an operator of, a GST joint venture
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
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Division 54—GST branches
54-1 What this Division is about
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Subdivision 54-A—Registration of GST branches
54-5 Registration of GST branches
54-10 The date of effect of registration of a GST branch
54-15 GST branch registration number
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Subdivision 54-B—Consequences of registration of GST branches
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
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Subdivision 54-C—Cancellation of registration of GST branches
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
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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
57-7 Agreement to apply this Division to all supplies through a resident agent
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 58—Representatives of incapacitated entities
58-1 What this Division is about
58-5 General principle for the relationship between incapacitated entities and their representatives
58-10 Circumstances in which representatives have GST-related liabilities and entitlements
58-15 Adjustments for bad debts
58-20 Representatives are required to be registered
58-25 Cancellation of registration of a representative
58-30 Notice of cessation of representation
58-35 Tax periods of representatives
58-40 Effect on attribution rules of not accounting on a cash basis
58-45 GST returns for representatives of incapacitated entities
58-50 Representatives to give GST returns for incapacitated entities
58-55 Incapacitated entities not required to give GST returns in some cases
58-60 Representative to notify Commissioner of certain liabilities etc.
58-65 Money available to meet representative’s liabilities
58-70 Protection for actions of representative
58-95 Division does not apply to the extent that the representative is a creditor of the incapacitated entity
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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 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
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Division 63—Non-profit sub-entities
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
63-27 Application of particular provisions relating to charities etc.
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
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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
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Subdivision 66-A—Input tax credits for acquiring second-hand goods
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
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Subdivision 66-B—Acquisitions of second-hand goods that are divided for re-supply
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
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Division 69—Non-deductible expenses
69-1 What this Division is about
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Subdivision 69-A—Non-deductible expenses generally
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
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Subdivision 69-B—Elections for GST purposes relating to meal entertainment and entertainment facilities
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
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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 71—Fringe benefits provided by input taxed suppliers
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
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Division 72—Associates
72-1 What this Division is about
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Subdivision 72-A—Supplies without consideration
72-5 Taxable supplies without consideration
72-10 The value of taxable supplies without consideration
72-15 Attributing the GST to tax periods
72-20 Supplies and acquisitions that would otherwise be sales etc.
72-25 Supplies that would otherwise be GST-free, input taxed or financial supplies
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Subdivision 72-B—Acquisitions without consideration
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
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Subdivision 72-C—Supplies for inadequate consideration
72-70 The value of taxable supplies for inadequate consideration
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Subdivision 72-D—Application of this Division to certain sub-entities
72-90 GST branches
72-92 Non-profit sub-entities
72-95 Commonwealth government entities
72-100 State or Territory government entities
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Division 75—Sale of freehold interests etc.
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 real property
75-16 Margins for supplies of real property acquired through several acquisitions
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
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Division 78—Insurance
78-1 What this Division is about
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Subdivision 78-A—Insurers
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
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Subdivision 78-B—Insured entities etc.
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
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Subdivision 78-C—Third parties
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
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Subdivision 78-D—Insured entities that are not registered etc.
78-80 Net amounts
78-85 GST returns
78-90 Payments of GST
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Subdivision 78-E—Statutory compensation schemes
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
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Subdivision 78-F—Miscellaneous
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
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Division 79—Compulsory third party schemes
79-1 What this Division is about
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Subdivision 79-A—Modified application of Division 78 to certain compulsory third party scheme payments and supplies under insurance policies
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
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Subdivision 79-B—Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies
79-25 Meaning of CTP hybrid payment or supply
79-30 Application of Division 78
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Subdivision 79-C—Other payments and supplies under compulsory third party schemes
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
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Subdivision 79-D—Compulsory third party scheme decreasing adjustments worked out using applicable average input tax credit fraction
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
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Division 80—Settlement sharing arrangements
80-1 What this Division is about
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Subdivision 80-A—Insurance policy settlement sharing arrangements
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
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Subdivision 80-B—Nominal defendant settlement sharing arrangements
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
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Subdivision 80-C—Hybrid settlement sharing arrangements
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
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Division 81—Payments of taxes, fees and charges
81-1 What this Division is about
81-5 Effect of payment of tax
81-10 Effect of payment of certain fees and charges
81-15 Other fees and charges that do not constitute consideration
81-20 Division has effect despite sections 9-15 and 9-17
81-25 Retrospective application of regulations
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Division 82—Supplies in return for rights to develop land
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
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Division 83—Non-residents making supplies connected with the indirect tax zone
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
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Division 84—Offshore supplies
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Subdivision 84-A—Offshore supplies that are taxable supplies, and “reverse charged”, under this Subdivision
84-1 What this Subdivision is about
84-5 Offshore supplies that are taxable supplies under this Subdivision
84-10 “Reverse charge” on offshore supplies
84-12 The amount of GST on offshore supplies that are “reverse charged”
84-13 The amount of input tax credits relating to offshore supplies
84-14 Supplies relating to employee share ownership schemes
84-15 Transfers etc. between branches of the same entity
84-20 The price of taxable supplies of offshore intangibles without, or for inadequate, consideration
84-25 Tax periods for supplies from associates that are not connected with the indirect tax zone
84-30 Adjustments for acquisitions made solely for a creditable purpose
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Subdivision 84-B—Inbound intangible consumer supplies
84-45 What this Subdivision is about
84-50 No tax invoices or adjustment notes for inbound intangible consumer supplies
84-55 Operator of electronic distribution platform treated as supplier
84-60 Extension of section 84-55 to certain other supplies through an electronic distribution platform
84-65 Meaning of inbound intangible consumer supply
84-70 Meaning of electronic distribution platform
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Subdivision 84-C—Offshore supplies of low value goods
84-73 What this Subdivision is about
84-75 Supplies of low value goods that are connected with the indirect tax zone
84-77 Meaning of offshore supply of low value goods
84-79 Meaning of supply of low value goods
84-81 Who makes an offshore supply of low value goods
84-83 Exception—when supplier reasonably believes there will be a taxable importation
84-85 Exception—when there is also a taxable importation
84-87 No tax invoices or adjustment notes for offshore supplies of low value goods
84-89 Notifying amounts of GST to recipients of offshore supplies of low value goods
84-91 The amount of GST on offshore supplies of low value goods made by redeliverers
84-93 Suppliers of offshore supplies of low value goods to ensure tax information is included in customs documents
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Subdivision 84-D—Consumers of offshore supplies
84-95 What this Subdivision is about
84-100 When entities are treated as not being Australian consumers
84-105 When entities are treated as not being consumers
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Division 85—Telecommunication supplies
85-1 What this Division is about
85-5 When telecommunication supplies are connected with the indirect tax zone
85-10 Meaning of telecommunication supply
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Division 86—Valuable metals
86-1 What this Division is about
86-5 “Reverse charge” on supplies of goods consisting of valuable metal
86-10 The valuable metal threshold
86-15 Recipients who are members of GST groups
86-20 Recipients who are participants in GST joint ventures
86-25 The amount of GST on “reverse charged” supplies of goods consisting of valuable metal
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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 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
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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 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
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Division 93—Time limit on entitlements to input tax credits
93-1 What this Division is about
93-5 Time limit on entitlements to input tax credits
93-10 Exceptions to time limit on entitlements to input tax credits
93-15 GST no longer able to be taken into account
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Division 96—Supplies partly connected with the indirect tax zone
96-1 What this Division is about
96-5 Supplies that are only partly connected with the indirect tax zone
96-10 The value of the taxable components of supplies that are only partly connected with the indirect tax zone
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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 consideration
99-10 Attributing the GST relating to deposits that are forfeited etc.
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Division 100—Vouchers
100-1 What this Division is about
100-5 Supplies of vouchers with a stated monetary value
100-10 Redemption of vouchers
100-12 Consideration on redemption of vouchers
100-15 Increasing adjustments for unredeemed vouchers
100-18 Arrangement for supply of voucher
100-20 Vouchers supplied to non-residents and redeemed by others in the indirect tax zone
100-25 Meaning of voucher etc.
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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 supplies
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 110—Tax-related transactions
110-1 What this Division is about
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Subdivision 110-A—Income tax-related transactions
110-5 Transfers of tax losses and net capital losses
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
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Subdivision 110-B—Other tax-related transactions
110-60 Indirect tax sharing agreements—entering into agreement etc.
110-65 Indirect tax sharing agreements—leaving GST group or GST joint venture clear of liability
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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 reimbursements
111-15 Tax invoices relating to reimbursements
111-18 Application of Division to volunteers working for charities 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.
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Division 113—PAYG voluntary agreements
113-1 What this Division is about
113-5 Supply of work or services not a taxable supply
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Volume 2
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Chapter 4—The special rules
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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
114-10 Goods that have already been entered for home consumption etc.
114-15 Payments of amounts of assessed GST where security for payment of customs duty is forfeited
114-20 Payments of amounts of assessed 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
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Division 117—Valuation of re-imported goods
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 assessed GST on certain reimportations of live animals
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Part 4-4—Special rules mainly about net amounts and adjustments
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Division 123—Simplified accounting methods for retailers and small enterprise entities
123-1 What this Division is about
123-5 Commissioner may determine simplified accounting methods
123-7 Meaning of small enterprise entity
123-10 Choosing to apply a simplified accounting method
123-15 Net amounts
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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
126-27 When gambling supplies are connected with the indirect tax zone
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
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Division 129—Changes in the extent of creditable purpose
129-1 What this Division is about
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Subdivision 129-A—General
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
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Subdivision 129-B—Adjustment periods
129-20 Adjustment periods
129-25 Effect on adjustment periods of things being disposed of etc.
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Subdivision 129-C—When adjustments for acquisitions and importations arise
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
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Subdivision 129-D—Amounts of adjustments for acquisitions and importations
129-70 The amount of an increasing adjustment
129-75 The amount of a decreasing adjustment
129-80 Effect of adjustment under certain Divisions
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Subdivision 129-E—Attributing adjustments under this Division
129-90 Attributing your adjustments for changes in extent of creditable purpose
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Division 130—Goods applied solely to private or domestic use
130-1 What this Division is about
130-5 Goods applied solely to private or domestic use
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Division 131—Annual apportionment of creditable purpose
131-1 What this Division is about
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Subdivision 131-A—Electing to have annual apportionment
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
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Subdivision 131-B—Consequences of electing to have annual apportionment
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
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Division 132—Supplies of things acquired etc. without full input tax credits
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
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Division 133—Providing additional consideration under gross-up clauses
133-1 What this Division is about
133-5 Decreasing adjustments for additional consideration provided under gross-up clauses
133-10 Availability of adjustments under Division 19 for acquisitions
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Division 134—Third party payments
134-1 What this Division is about
134-5 Decreasing adjustments for payments made to third parties
134-10 Increasing adjustments for payments received by third parties
134-15 Attribution of decreasing adjustments
134-20 Third party adjustment notes
134-25 Adjustment events do not arise
134-30 Application of sections 48-55 and 49-50
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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 136—Bad debts relating to transactions that are not taxable or creditable to the fullest extent
136-1 What this Division is about
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Subdivision 136-A—Bad debts relating to partly taxable or creditable transactions
136-5 Adjustments relating to partly taxable supplies
136-10 Adjustments in relation to partly creditable acquisitions
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Subdivision 136-B—Bad debts relating to transactions that are taxable or creditable at less than 1/11 of the price
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
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Division 137—Stock on hand on becoming registered etc.
137-1 What this Division is about
137-5 Adjustments for stock on hand on becoming registered etc.
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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 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
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Division 139—Distributions from deceased estates
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
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Division 141—Tradex scheme goods
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
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Division 142—Excess GST
142-1 What this Division is about
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Subdivision 142-A—Excess GST unrelated to adjustments
142-5 When this Subdivision applies
142-10 Refunding the excess GST
142-15 When section 142-10 does not apply
142-16 No refund of excess GST relating to supplies treated as non-taxable importations
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Subdivision 142-B—GST related to cancelled supplies
142-20 Refunding GST relating to cancelled supplies
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Subdivision 142-C—Passed-on GST
142-25 Working out if GST has been passed on
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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 146—Limited registration entities
146-1 What this Division is about
146-5 Limited registration entities
146-10 Limited registration entities cannot make creditable acquisitions
146-15 Limited registration entities cannot make creditable importations
146-20 Entries in the Australian Business Register
146-25 Limited registration entities have only quarterly tax periods
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Division 149—Government entities
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 GST law applies to registered government entities
149-20 Government entities not required to cancel their registration
149-25 Membership requirements of a government GST group
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Part 4-6—Special rules mainly about tax periods
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Division 151—Annual tax periods
151-1 What this Division is about
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Subdivision 151-A—Electing to have annual tax periods
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
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Subdivision 151-B—Consequences of electing to have annual tax periods
151-40 Annual tax periods
151-45 When GST returns for annual tax periods must be given
151-50 When payments of assessed net amounts for annual tax periods must be made
151-55 An entity’s concluding annual tax period
151-60 The effect of incapacitation or cessation
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Division 153—Agents etc. and insurance brokers
153-1 What this Division is about
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Subdivision 153-A—General
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
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Subdivision 153-B—Principals and intermediaries as separate suppliers or acquirers
153-50 Arrangements under which intermediaries 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
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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 supplies
156-10 Attributing the input tax credits on progressive or periodic acquisitions
156-15 Progressive or periodic supplies partly connected with the indirect tax zone
156-17 Application of Division 58 to progressive or periodic supplies and acquisitions
156-20 Application of Division 129 to progressive or periodic acquisitions
156-22 Leases etc. treated as being on a progressive or periodic basis
156-23 Certain supplies or acquisitions under hire purchase agreements treated as not on progressive or periodic basis
156-25 Accounting on a cash basis
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Division 157—Accounting basis of charities etc.
157-1 What this Division is about
157-5 Charities etc. choosing to account on a cash basis
157-10 Charities etc. ceasing to account on a cash basis
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Division 158—Hire purchase agreements
158-1 What this Division is about
158-5 Treat as not 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 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
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Part 4-7—Special rules mainly about returns, payments and refunds
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Division 162—Payment of GST by instalments
162-1 What this Division is about
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Subdivision 162-A—Electing to pay GST by instalments
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
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Subdivision 162-B—Consequences of electing to pay GST by instalments
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 incapacitation or cessation
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 assessed net amounts must be made—GST instalment payers
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Subdivision 162-C—GST instalments
162-130 What are your GST instalments
162-135 Notified instalment amounts
162-140 Varied instalment amounts
162-145 Your annual GST liability
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Subdivision 162-D—Penalty payable in certain cases if varied instalment amounts are too low
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
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Division 165—Anti-avoidance
165-1 What this Division is about
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Subdivision 165-A—Application of this Division
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
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Subdivision 165-B—Commissioner may negate effects of schemes for GST benefits
165-40 Commissioner may make declaration for purpose of negating avoider’s GST benefits
165-45 Commissioner may reduce an entity’s net amount or GST to compensate
165-50 Declaration has effect according to its terms
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
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Division 168—Tourist refund scheme
168-1 What this Division is about
168-5 Tourist refund scheme
168-10 Supplies later found to be GST-free supplies
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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 Customs Act
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Chapter 5—Miscellaneous
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Part 5-1—Miscellaneous
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Division 176—Endorsement of charities etc.
176-1 Endorsement by Commissioner as charity
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Division 177—Miscellaneous
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 System Governor
177-12 GST implications of references to price, value etc. in other Acts
177-15 Regulations
177-20 Review of provisions relating to offshore supplies of low value goods
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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 Act
182-15 Schedules 1, 2 and 3
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Part 6-2—Meaning of some important concepts
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Division 184—Meaning of entity
184-1 Entities
184-5 Supplies etc. by partnerships and other unincorporated bodies
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Division 188—Meaning of GST turnover
188-1 What this Division is about
188-5 Explanation of the turnover thresholds
188-10 Whether your GST turnover meets, or does not exceed, a turnover threshold
188-15 Current GST turnover
188-20 Projected GST turnover
188-22 Settlements of insurance claims to be disregarded
188-23 Supplies “reverse charged” under Division 83 or 86 not to be included in a recipient’s GST 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
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Division 189—Exceeding the financial acquisitions threshold
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
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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 company
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Part 6-3—Dictionary
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Division 195—Dictionary
195-1 Dictionary
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Schedule 1—Food that is not GST-free
1 Food that is not GST-free
2 Prepared food, bakery products and biscuit goods
3 Prepared meals
4 Candied peel
5 Goods that are not biscuit goods
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Schedule 2—Beverages that are GST-free
1 Beverages that are GST-free
2 Tea, coffee etc.
3 Fruit and vegetable juices
Schedule 3—Medical aids and appliances
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
