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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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C2017C00218 (C74)
01 July 2017
-
29 October 2017
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Volume 1
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Chapter 1—Introduction
Part 1 1—Preliminary
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
Part 1 2—Using this Act
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
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
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
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
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
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
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
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
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
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
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
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 Flexible care
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
38 140 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
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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
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
Part 4 3—Special rules mainly about importations
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
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
Part 4 4—Special rules mainly about net amounts and adjustments
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
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
Division 129—Changes in the extent of creditable purpose
129 1 What this Division is about
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
Subdivision 129 B—Adjustment periods
129 20 Adjustment periods
129 25 Effect on adjustment periods of things being disposed of etc.
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
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
Subdivision 129 E—Attributing adjustments under this Division
129 90 Attributing your adjustments for changes in extent of creditable purpose
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
Division 131—Annual apportionment of creditable purpose
131 1 What this Division is about
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
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
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
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
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
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
Division 136—Bad debts relating to transactions that are not taxable or creditable to the fullest extent
136 1 What this Division is about
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
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
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.
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
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
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
Division 142—Excess GST
142 1 What this Division is about
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
Subdivision 142 B—GST related to cancelled supplies
142 20 Refunding GST relating to cancelled supplies
Subdivision 142 C—Passed on GST
142 25 Working out if GST has been passed on
Part 4 5—Special rules mainly about registration
Division 144—Taxis
144 1 What this Division is about
144 5 Requirement to register
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
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
Part 4 6—Special rules mainly about tax periods
Division 151—Annual tax periods
151 1 What this Division is about
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
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
Division 153—Agents etc. and insurance brokers
153 1 What this Division is about
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
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
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
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
Division 158—Hire purchase agreements
158 1 What this Division is about
158 5 Treat as not accounting on a cash basis
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
Part 4 7—Special rules mainly about returns, payments and refunds
Division 162—Payment of GST by instalments
162 1 What this Division is about
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
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
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
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
Division 165—Anti avoidance
165 1 What this Division is about
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
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
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
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 Secretary
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
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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