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A New Tax System (Goods and Services Tax) Regulations 2019

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

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

Superseded version

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View as made version

F2019C00777 C01

01 October 2019 - 05 September 2020

Table of contents

Chapter 1—Introduction
- Part 1—Preliminary
Chapter 2—The basic rules
Chapter 3—The exemptions
- Part 3-1—Supplies that are not taxable supplies
  - Division 38—GST-free supplies
  - Division 40—Input taxed supplies
    - Subdivision 40-A—Financial supplies
Chapter 4—The special rules
Chapter 6—Interpretation
- Part 6-3—Dictionary in the Act
  - Division 195—Dictionary in the Act
    - 195-1.01 Compulsory third party schemes
    - 195-1.02 First aid or life saving course
- Part 6-4—Dictionary
  - 196-1.01 Definitions
Chapter 7—Transitional
- Part 7-1—Transitional matters
  - Division 197—Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulations 1999
- Part 7-2—Matters relating to the A New Tax System (Goods and Services Tax Transition) Act 1999
  - Division 220—Agreements spanning 1 July 2000
    - Subdivision 220-A—Meaning of arbitrator
      - 220-1.01 Specified bodies and persons for definition of arbitrator
    - Subdivision 220-B—Meaning of New Tax System changes
Schedule 1—Rules for the supply of goods to a relevant traveller
Schedule 2—Examples of financial supply
Schedule 3—Examples of supply that is not financial supply