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

Div 188 (heading) substituted by No 80 of 2007, s 3 and Sch 2 item 35, applicable to net amount for tax periods starting on or after 1 July 2007. The heading formerly read:

Division 188 - Meaning of annual turnover

S 188-15(1) amended by No 80 of 2007, s 3 and Sch 2 item 44, by substituting " current GST turnover " for " current annual turnover " , applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

S 188-15(2) amended by No 80 of 2007, s 3 and Sch 2 item 44, by substituting " current GST turnover " for " current annual turnover " , applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

S 188-15(3) amended by No 65 of 2019, s 3 and Sch 2 item 3, by repealing para (c), effective 1 October 2019 and applicable in relation to a supply:

(a) for which consideration is first received on or after 1 July 2019; or

(b) if, before any consideration is received for the supply, an invoice is issued relation to the supply - for which an invoice is issued on or after 1 July 2019.

Para (c) formerly read:

(c) any supply (other than a supply covered by paragraph (a) or (b)):

(i) of a right or option to use * commercial accommodation in the indirect tax zone; and

(ii) that is not made in the indirect tax zone; and

(iii) that is made through an * enterprise that the supplier does not * carry on in the indirect tax zone ; and

S 188-15(3) amended by No 52 of 2016, s 3 and Sch 1 item 7, by substituting para (b), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. Para (b) formerly read:

(b) any supply that is connected with the indirect tax zone because of paragraph 9-25(5)(c); and

S 188-15(3) amended by No 52 of 2016, s 3 and Sch 2 item 21, by inserting para (d), applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26 .

S 188-15(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " (wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

S 188-15(3) amended by No 80 of 2007, s 3 and Sch 2 item 44, by substituting " current GST turnover " for " current annual turnover " , applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

S 188-15(3) substituted by No 77 of 2005, s 3 and Sch 3 item 16C, applicable to supplies made on or after 1 October 2005. No 77 of 2005, s 3 and Sch 3 item 18 contains the following transitional provision:

S 188-15(3) formerly read:

Supplies must be connected with Australia

(3)
In working out your current annual turnover , disregard any supplies that are not *connected with Australia.

S 188-15(3) inserted by No 176 of 1999, s 3 and Sch 1 item 128, effective 1 July 2000.