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Goods and Services Tax Act 2007 (NI)
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Infrastructure and Regional Development
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C2015Q00147
18 June 2015
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18 June 2015
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Norfolk Island
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Table of contents
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Part 1—Preliminary
1 Short title
2 Commencement
3 Schedule 2 Expenditures
4 Definitions
4A Commonwealth exemption
4B Administration not liable to pay GST
4C Some supplies by the Administration may be GST free
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Part 2 – Goods and services tax
5 The Goods and Services Tax
6 Registration
6A Registration of associated persons
7 Assessments and appeals
….
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Part 3 - Obligations of registered persons
9 Record keeping
9A Provision of tax invoices
10 Monthly returns of GST
11 Review of returns
12 Time and manner of payment of GST
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PART 3A PROCEDURES FOR ATTRIBUTING GST
12A Attributing GST on taxable supplies
12B Attributing the input tax credits for creditable acquisitions
12C Chief Revenue Officer may determine particular attribution rules
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PART 3B KEEPING RECORDS OF GST TRANSACTIONS
12D Records of transactions
12E Records of elections, choices, estimates, determinations and calculations
12F Offence
12G Defence
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Part 4 – disputes
13 Re-assessment of monthly returns
14 Guidelines concerning price exploitation
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Part 5 – Administration
15 Chief Revenue Officer
16 Acting appointments
17 Delegation
18 Information
19 Reporting
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Part 5A – Public rulings
19A Public rulings
19B Application of public rulings
19C Public ruling ceasing to apply
19D Withdrawal of public rulings
19E Effect of public rulings
19F Definitions for Part 5A
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Part 5B Vouchers
19G Voucher a taxable supply
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Part 6 – Miscellaneous
20 Confidentiality
21 Misrepresenting GST or the price of goods or services
22 Penalty notices
23 Continuing offences
24 Access to premises for the purposes of this Act
Penalty: 30 penalty units.
24A Approved forms
25 Regulations
26 Repeal
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27 Transitional
28 Consequential amendments to other Acts
29 Consequential amendment of Regulations
