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

Definition of " 100% subsidiary " inserted by No 156 of 2000, s 3 and Sch 6 item 33, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " ACNC-registered charity " inserted by No 169 of 2012, s 3 and Sch 2 item 126, effective 3 December 2012.

Definition of " ACNC-registered religious institution " amended by No 96 of 2013, s 3 and Sch 1 item 5, by substituting " item 4 " for " item 3 " in para (b), effective 1 January 2014.

Definition of " ACNC-registered religious institution " inserted by No 169 of 2012, s 3 and Sch 2 item 127, effective 3 December 2012.

Definition of " additional consideration " inserted by No 20 of 2010, s 3 and Sch 1 item 12, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:

(a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or

(b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or

(c) amendments of:

(i) GST returns referred to in paragraph (a); or

(ii) assessments referred to in paragraph (b).

Definition of " adjustment event " amended by No 156 of 2000, s 3 and Sch 3 item 28, by substituting " sections 19-10 and 69-50 " for " section 19-10 " , applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

Definition of " adult and community education course " amended by No 15 of 2017, s 3 and Sch 4 items 10 and 11, by substituting " *Student Assistance Minister " for " *Education Minister " in para (a) and " Student Assistance Minister " for " *Education Minister " in para (b), effective 1 April 2017.

Definition of " Aged Care Secretary " inserted by No 143 of 2004, s 3 and Sch 1 item 9, effective 14 December 2004. For application provisions, see note under s 38-25(3).

Definition of " annual apportionment election " inserted by No 134 of 2004, s 3 and Sch 2 item 19, applicable in relation to net amounts for tax periods starting, or that started, on or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or

(b) for other entities - 1 November 2004.

Definition of " annual apportionment turnover threshold " inserted by No 134 of 2004, s 3 and Sch 2 item 20, applicable in relation to net amounts for tax periods starting, or that started, on or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or

(b) for other entities - 1 November 2004.

Definition of " annual GST liability " inserted by No 73 of 2001, s 3 and Sch 1 item 33, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " annual tax period " inserted by No 134 of 2004, s 3 and Sch 1 item 12, applicable in relation to net amounts for tax periods starting, or that started on, or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or

(b) for other entities - 1 November 2004.

Definition of " annual tax period election " inserted by No 134 of 2004, s 3 and Sch 1 item 13, applicable in relation to net amounts for tax periods starting, or that started on, or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or

(b) for other entities - 1 November 2004.

Definition of " annual turnover " repealed by No 80 of 2007, s 3 and Sch 2 item 53, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read:

annual turnover
means:

(a) in relation to meeting a *turnover threshold - has the meaning given by subsection 188-10(1); and

(b) in relation to not exceeding a *turnover threshold - has the meaning given by subsection 188-10(2).

Definition of " annual turnover of financial supplies " repealed by No 92 of 2000, s 3 and Sch 5 item 8, effective 1 July 2000. The definition formerly read:

annual turnover of financial supplies
means the amount that would be your *current annual turnover, or your *projected annual turnover (if that would be greater), if:

(a) the *financial supplies that you made, or would be likely to make, during the 12 month period in question were *taxable supplies; and

(b) those supplies were the only supplies that you made, or would be likely to make, during that period.

Definition of " appropriate percentage " inserted by No 73 of 2001, s 3 and Sch 1 item 35, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " approved form " substituted by No 92 of 2000, s 3 and Sch 9 item 9, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. The definition formerly read:

approved form
has the meaning given by section 995-1 of the *ITAA 1997.

Definition of " approved form " substituted by No 176 of 1999, s 3 and Sch 1 item 133, effective 1 July 2000. The definition formerly read:

approved form
has the meaning given by section 186-1.

Definition of " approved valuation " inserted by No 78 of 2005, s 3 and Sch 6 item 22, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of " assessable income " inserted by No 73 of 2001, s 3 and Sch 1 item 36, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " assessable professional income " inserted by No 73 of 2001, s 3 and Sch 1 item 37, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " assessed GST " inserted by No 39 of 2012, s 3 and Sch 1 item 3, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Definition of " assessed net amount " inserted by No 39 of 2012, s 3 and Sch 1 item 4, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Definition of " assessment " inserted by No 39 of 2012, s 3 and Sch 1 item 5, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Definition of " Australia " repealed by No 2 of 2015, s 3 and Sch 4 item 25, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read:

Australia
does not include any external Territory. However, it includes an installation (within the meaning of the Customs Act 1901 ) that is deemed by section 5C of the Customs Act 1901 to be part of Australia.

Definition of " Australian-based business recipient " inserted by No 52 of 2016, s 3 and Sch 2 item 14, 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 .

Definition of " Australian Business Register " inserted by No 176 of 1999, s 3 and Sch 1 item 134, effective 1 July 2000.

Definition of " Australian Business Registrar " inserted by No 176 of 1999, s 3 and Sch 1 item 135, effective 1 July 2000.

Definition of " Australian consumer " inserted by No 52 of 2016, s 3 and Sch 1 item 33, 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.

Definition of " Australian fee or charge " inserted by No 41 of 2011, s 3 and Sch 4 item 5, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading.

Definition of " Australian tax " inserted by No 41 of 2011, s 3 and Sch 4 item 6, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading.

Former definition of " Australian tax " repealed by No 176 of 1999, s 3 and Sch 1 item 136, effective 1 July 2000. The definition formerly read:

Australian tax
means a tax (however described) imposed under an *Australian law.

Definition of " Australian tax, fee or charge " repealed by No 41 of 2011, s 3 and Sch 4 item 7, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. The definition formerly read:

Australian tax, fee or charge
means:

(a) a tax (however described) imposed under an *Australian law; or

(b) a fee or charge (however described) imposed under an Australian law and payable to an *Australian government agency.

Definition of " Australian tax, fee or charge " inserted by No 176 of 1999, s 3 and Sch 1 item 137, effective 1 July 2000.

Definition of " average income " inserted by No 73 of 2001, s 3 and Sch 1 item 34, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " average input tax credit fraction " inserted by No 67 of 2003, s 3 and Sch 11 item 20, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " base year " inserted by No 73 of 2001, s 3 and Sch 1 item 38, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " business day " inserted by No 77 of 2017, s 3 and Sch 1 item 54, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Definition of " car depreciation limit " repealed by No 77 of 2001, s 3 and Sch 2 item 13, applicable to:

(a) depreciating assets:

(i) you start to hold under a contract entered into after 30 June 2001; or

(ii) you constructed where the construction started after that day; or

(iii) you start to hold in some other way after that day; and

(b) expenditure that does not form part of the cost of a depreciating asset incurred after that day.

Definition of " car depreciation limit " formerly read:

car depreciation limit
has the meaning given by section 42-80 of the *ITAA 1997.

Definition of " car limit " inserted by No 77 of 2001, s 3 and Sch 2 item 13, applicable to:

(a) depreciating assets:

(i) you start to hold under a contract entered into after 30 June 2001; or

(ii) you constructed where the construction started after that day; or

(iii) you start to hold in some other way after that day; and

(b) expenditure that does not form part of the cost of a depreciating asset incurred after that day.

Definition of " carried on in Australia " repealed by No 2 of 2015, s 3 and Sch 4 item 26, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read:

carried on in Australia
, in relation to an *enterprise, has the meaning given by subsection 9-25(6).

Definition of " carried on in the indirect tax zone " amended by No 52 of 2016, s 3 and Sch 2 item 15, by substituting " section 9-27 " for " subsection 9-25(6) " , 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 .

Definition of " carried on in the indirect tax zone " inserted by No 2 of 2015, s 3 and Sch 4 item 27, applicable to a tax period that commences on or after 1 July 2015.

Definition of " cash accounting turnover threshold " amended by No 176 of 1999, s 3 and Sch 1 item 138, by substituting " subsection 29-40(3) " for " subsection 29-40(2) " , effective 1 July 2000.

Definition of " cease to be a member of a GST group " repealed by No 12 of 2012, s 3 and Sch 6 item 103, applicable to tax periods starting on or after 22 March 2012. The definition formerly read:

cease to be a member of a GST group
means:

(a) your approval as a *member of a *GST group is revoked; or

(b) the approval of a GST group of which you are a member is revoked.

Definition of " cease to be a member of a GST group " inserted by No 177 of 1999, s 3 and Sch 1 item 119, effective 1 July 2000.

Definition of " cease to be a participant of a GST joint venture " repealed by No 12 of 2012, s 3 and Sch 6 item 104, applicable to tax periods starting on or after 22 March 2012. The definition formerly read:

cease to be a participant of a GST joint venture
means:

(a) your approval as a *participant of a *GST joint venture is revoked; or

(b) the approval of a GST joint venture of which you are a participant is revoked.

Definition of " cease to be a participant of a GST joint venture " inserted by No 177 of 1999, s 3 and Sch 1 item 120, effective 1 July 2000.

Definition of " Child Care Minister " amended by No 156 of 2000, s 3 and Sch 1 item 14, by inserting " and the family assistance law (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 " after " 1972 " , applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " commercial residential premises " amended by No 156 of 2000, s 3 and Sch 6 item 34, by inserting para (da), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " Commonwealth entity " repealed by No 58 of 2006, s 3 and Sch 7 item 13, effective 22 June 2006. The definition formerly read:

Commonwealth entity
has the meaning given by section 177-1.

Definition of " community care " repealed by No 76 of 2013, s 3 and Sch 4 item 4, effective 1 August 2013. The definition formerly read:

community care
has the meaning given by section 45-3 of the Aged Care Act 1997 .

Note:

Community care can include respite care.

Definition of " company " amended by No 92 of 2000, s 3 and Sch 7 item 21, by inserting " or a *non-entity joint venture " at the end, effective 1 July 2000.

Definition of " complying superannuation fund " inserted by No 92 of 2000, s 3 and Sch 11 item 12A, effective 1 July 2000.

Definition of " Comptroller-General of Customs " inserted by No 77 of 2017, s 3 and Sch 1 item 54, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Definition of " compulsory third party scheme " inserted by No 67 of 2003, s 3 and Sch 11 item 21, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " connected with Australia " repealed by No 2 of 2015, s 3 and Sch 4 item 28, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read:

connected with Australia
, in relation to a supply, has the meaning given by sections 9-25 and 85-5.

Note:

This meaning is also affected by section 96-5.

Definition of " connected with Australia " amended by No 41 of 2011, s 3 and Sch 4 item 8, by substituting " section 96-5 " for " sections 81-10 and 96-5 " in the note at the end, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading.

Definition of " connected with Australia " amended by No 177 of 1999, s 3 and Sch 1 item 121, by substituting " sections 9-25 and 85-5 " for " section 9-25 " , effective 1 July 2000.

Definition of " connected with the indirect tax zone " amended by No 77 of 2017, s 3 and Sch 1 items 55 and 56, by inserting " , 84-75 " and substituting the note, effective 1 July 2017. For application provisions, see note under Div 146 heading. The note formerly read:

Note:

This meaning is also affected by sections 9-26 and 96-5.

Definition of " connected with the indirect tax zone " amended by No 52 of 2016, s 3 and Sch 1 item 34, by substituting " sections 9-25, 85-5 and 126-27 " for " sections 9-25 and 85-5 " , 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.

Definition of " connected with the indirect tax zone " amended by No 52 of 2016, s 3 and Sch 2 item 16, by substituting the note, 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 . The note formerly read:

Note:

This meaning is also affected by section 96-5.

Definition of " connected with the indirect tax zone " inserted by No 2 of 2015, s 3 and Sch 4 item 29, applicable to a tax period that commences on or after 1 July 2015.

Definition of " consideration " amended by No 75 of 2012, s 3 and Sch 2 item 13, by substituting " sections 9-15 and 9-17 " for " section 9-15 " , applicable, and taken to have applied, from 1 July 2012.

Definition of " consideration " amended by No 41 of 2011, s 3 and Sch 4 item 9, by inserting " 81-10, 81-15, " in the note at the end, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading.

Definition of " consideration " amended by No 32 of 2006, s 3 and Sch 4 item 15, by inserting " , 100-12 " after " 100-5 " , applicable in relation to supplies made on or after 11 May 2005.

Definition of " consideration " amended by No 78 of 2005, s 3 and Sch 6 item 23, by inserting " 75-12, 75-13, 75-14, " after " sections " in the note, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of " consideration " amended by No 67 of 2003, s 3 and Sch 11 item 22, by inserting " 79-60, 79-65, 79-80, 80-15, 80-55, " in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " consideration " amended by No 97 of 2002, s 3 and Sch 1 item 5, by inserting " 82-5, 82-10 " , applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " consideration " amended by No 177 of 1999, s 3 and Sch 1 items 122 and 123, by substituting " 78-20, 78-35, 78-45, 78-50 " for " 78-30, 78-35 " and inserting " , 100-5 " in the Note, effective 1 July 2000.

Definition of " consolidated group " inserted by No 101 of 2004, s 3 and Sch 6 item 2, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of " consumer " inserted by No 77 of 2017, s 3 and Sch 1 item 57, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Definition of " contributing operator " inserted by No 67 of 2003, s 3 and Sch 11 item 23, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " contributing operator ' s payment " inserted by No 67 of 2003, s 3 and Sch 11 item 24, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " contribution amount " inserted by No 101 of 2004, s 3 and Sch 6 item 3, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of " creditable acquisition " amended by No 52 of 2016, s 3 and Sch 1 item 35, by inserting " , 84-145 " in the note, 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.

Definition of " creditable acquisition " amended by No 39 of 2012, s 3 and Sch 1 item 129, by inserting " , 93-15 " after " 93-5 " in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Definition of " creditable acquisition " amended by No 92 of 2000, s 3 and Sch 1 item 7A, by inserting " 49-35, " after " sections " in the Note, effective 1 July 2000.

Definition of " creditable acquisition " amended by No 177 of 1999, s 3 and Sch 1 items 124 and 125, by omitting " and subsection 78-5(2) " from the end of the definition and substituting " 78-30 " for " 78-15 " in the Note, effective 1 July 2000.

Definition of " creditable at less than 1/11 of the consideration " inserted by No 156 of 2000, s 3 and Sch 4 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " CTP ancillary payment or supply " inserted by No 67 of 2003, s 3 and Sch 11 item 25, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " CTP compensation or ancillary payment or supply " inserted by No 67 of 2003, s 3 and Sch 11 item 26, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " CTP compensation payment or supply " inserted by No 67 of 2003, s 3 and Sch 11 item 27, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " CTP dual premium or election payment or supply " inserted by No 67 of 2003, s 3 and Sch 11 item 28, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " CTP hybrid payment or supply " inserted by No 67 of 2003, s 3 and Sch 11 item 29, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " CTP premium " inserted by No 67 of 2003, s 3 and Sch 11 item 30, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " current annual turnover " repealed by No 80 of 2007, s 3 and Sch 2 item 54, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read:

current annual turnover
has the meaning given by section 188-15.

Note:

This meaning is affected by section 188-22.

Definition of " current annual turnover " amended by No 176 of 1999, s 3 and Sch 1 item 139, by inserting the Note, effective 1 July 2000.

Definition of " current GST lodgment record " inserted by No 73 of 2001, s 3 and Sch 1 item 39, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " current GST turnover " inserted by No 80 of 2007, s 3 and Sch 2 item 55, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Definition of " customs duty " amended by No 10 of 2005, s 3 and Sch 1 item 4, by inserting para (aa), effective 1 July 2005.

Definition of " customs duty " substituted by No 176 of 1999, s 3 and Sch 1 item 140, effective 1 July 2000. The definition formerly read:

customs duty
means any duty of customs imposed by that name under a law of the Commonwealth, (other than A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 ).

Definition of " dealer in precious metal " amended by No 177 of 1999, s 3 and Sch 1 item 126, by omitting " for investment purposes " from the end of the definition, effective 1 July 2000.

Definition of " decreasing adjustment " amended by No 69 of 2023, s 3 and Sch 4 item 109, by substituting " real property under the margin scheme " for " *real property under the *margin scheme " in table item 4AA, " compulsory third party schemes " for " *compulsory third party schemes " in table item 4A, " Decreasing adjustments under compulsory third party schemes " for " *Decreasing adjustments under *compulsory third party schemes " in table item 4B, " Decreasing adjustments under compulsory third party schemes " for " *Decreasing adjustments under *compulsory third party schemes " in table item 4C and " Decreasing adjustments for additional consideration " for " *Decreasing adjustments for *additional consideration " in table item 6A, effective 1 October 2023.

Definition of " decreasing adjustment " amended by No 21 of 2010, s 3 and Sch 1 item 21, by inserting table item 6B, applicable in relation to payments made on or after 1 July 2010.

Definition of " decreasing adjustment " amended by No 20 of 2010, s 3 and Sch 1 item 13, by inserting table item 6A, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:

(a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or

(b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or

(c) amendments of:

(i) GST returns referred to in paragraph (a); or

(ii) assessments referred to in paragraph (b).

Definition of " decreasing adjustment " amended by No 78 of 2005, s 3 and Sch 6 item 24, by inserting table item 4AA, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of " decreasing adjustment " amended by No 41 of 2005, s 3 and Sch 10, item 11, by substituting " Section 132-5 " for " Section 132-15 " in table item 6, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " decreasing adjustment " amended by No 67 of 2003, s 3 and Sch 11 item 32, by substituting table item 4A and inserting table items 4B and 4C, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Table item 4A formerly read: " 4A Section 78-10 Payments or supplies made in settlement of insurance claims " .

Definition of " decreasing adjustment " amended by No 177 of 1999, s 3 and Sch 1 items 127 and 128, by inserting table items 4A and 7, effective 1 July 2000.

Definition of " deposit account " inserted by No 12 of 2012, s 3 and Sch 3 item 5, applicable in relation to acquisitions made on or after 1 July 2012.

Definition of " derived " inserted by No 73 of 2001, s 3 and Sch 1 item 40, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " digital currency " amended by No 29 of 2023, s 3 and Sch 2 items 1 and 2, by substituting para (d) and the words after para (f), effective 1 July 2023 and applicable in relation to supplies or payments made on or after 1 July 2021. Para (d) formerly read:

(d) are not denominated in any country ' s currency; and

The words after para (f) formerly read:

but does not include:

(g) *money; or

(h) a thing that, if supplied, would be a *financial supply for a reason other than being a supply of one or more digital units of value to which paragraphs (a) to (f) apply.

Definition of " digital currency " inserted by No 118 of 2017, s 3 and Sch 1 item 27, effective 1 July 2017. No 118 of 2017, s 3 and Sch 1 item 30 contains the following application provision:

30 Application of amendments etc.  
(1)
The amendments made apply in relation to supplies or payments made on or after 1 July 2017.

(2)
Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to regulations made for the purposes of subsection 40-5(2) or 70-5(1) of the A New Tax System (Goods and Services Tax) Act 1999 , if the regulations:

(a) relate to digital currency; and

(b) are made within 6 months after the day this Act receives the Royal Assent.

Definition of " Disability Services Minister " inserted by No 124 of 2013, s 3 and Sch 9 item 3, applicable in relation to supplies made on or after the commencement of section 37 of the National Disability Insurance Scheme Act 2013 [ 1 July 2013].

Definition of " early net amount " inserted by No 73 of 2001, s 3 and Sch 1 item 41, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " education course " amended by No 143 of 2007, s 3 and Sch 7 item 3, by repealing para (e), effective 1 July 2006. Para (e) formerly read:

(e) a *Masters or Doctoral course; or

Definition of " Education Minister " repealed by No 15 of 2017, s 3 and Sch 4 item 12, effective 1 April 2017. The definition formerly read:

Education Minister
means the Minister administering the Student Assistance Act 1973 .

Definition of " electronic communication " inserted by No 52 of 2016, s 3 and Sch 1 item 36, 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.

Definition of " electronic distribution platform " inserted by No 52 of 2016, s 3 and Sch 1 item 36, 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.

Definition of " electronic signature " repealed by No 12 of 2012, s 3 and Sch 6 item 184, effective 21 March 2012. The definition formerly read:

electronic signature
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

Definition of " electronic signature " substituted by No 92 of 2000, s 3 and Sch 9 item 10, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. The definition formerly read:

electronic signature
, in relation to a person, means a unique identification in an electronic form that is approved by the Commissioner for the purposes of the *ITAA 1936.

Definition of " eligible Australian carbon credit unit " amended by No 126 of 2015, s 3 and Sch 1 item 23, by substituting " Legislation Act 2003 " for " Legislative Instruments Act 2003 " , effective 5 March 2016.

Definition of " eligible Australian carbon credit unit " inserted by No 83 of 2014, s 3 and Sch 1 item 7, effective 1 July 2014. No 83 of 2014, s 3 and Sch 1 item 330, contains the following transitional provision:

330 Transitional - A New Tax System (Goods and Services Tax) Act 1999  
Despite the amendments of the A New Tax System (Goods and Services Tax) Act 1999 made by this Schedule, that Act continues to apply, in relation to carbon units issued before the designated carbon unit day, as if those amendments had not been made.

Definition of " eligible emissions unit " substituted by No 83 of 2014, s 3 and Sch 1 item 8, effective 1 July 2014. For transitional provision see note under definition of " eligible Australian carbon credit unit " . The definition formerly read:

eligible emissions unit
has the same meaning as in the Clean Energy Act 2011 .

Definition of " eligible emissions unit " inserted by No 132 of 2011, s 3 and Sch 2 item 2, effective 10 May 2012.

Definition of " eligible international emissions unit " inserted by No 83 of 2014, s 3 and Sch 1 item 9, effective 1 July 2014. For transitional provision see note under definition of " eligible Australian carbon credit unit " .

Definition of " employee share scheme " amended by No 133 of 2009, s 3 and Sch 1 item 7, by substituting " the *ITAA 1997 " for " section 139C (including as affected by Subdivision DB of Division 13A of Part III) of the *ITAA 1936 " , applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

Definition of " employee share scheme " amended by No 56 of 2007, s 3 and Sch 3 item 10, by inserting " (including as affected by Subdivision DB of Division 13A of Part III) " after " section 139C " , effective 12 April 2007. No 56 of 2007, s 3 and Sch 3 item 39 contains the following application provision:

(1)
The amendments made by this Schedule apply to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006.

(2)
In this item:

acquisition
has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936 .

Definition of " employee share scheme " inserted by No 156 of 2000, s 3 and Sch 6 item 35, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " endorsed charitable institution " repealed by No 169 of 2012, s 3 and Sch 2 item 128, effective 3 December 2012. The definition formerly read:

endorsed charitable institution
means a charitable institution that is endorsed under subsection 176-1(1).

Definition of " endorsed charitable institution " inserted by No 95 of 2004, s 3 and Sch 10 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5 .

Definition of " endorsed charity " inserted by No 169 of 2012, s 3 and Sch 2 item 129, effective 3 December 2012.

Definition of " endorsed trustee of a charitable fund " repealed by No 169 of 2012, s 3 and Sch 2 item 130, effective 3 December 2012. The definition formerly read:

endorsed trustee of a charitable fund
means a trustee of a charitable fund who is endorsed under subsection 176-5(1).

Definition of " endorsed trustee of a charitable fund " inserted by No 95 of 2004, s 3 and Sch 10 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5 .

Definition of " essential prerequisite " amended by No 176 of 1999, s 3 and Sch 1 item 141, by inserting " , or the commencement of the practice of, " after " the entry to " in paras (b) and (c), effective 1 July 2000.

Definition of " estimated annual GST amount " amended by No 85 of 2013, s 3 and Sch 3 item 7, by substituting " section 162-140 " for " subsection 162-140(4) and paragraph 162-140(5)(b) " , applicable in relation to GST instalment quarters starting on or after 1 July 2013.

Definition of " estimated annual GST amount " inserted by No 73 of 2001, s 3 and Sch 1 item 42, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " exceed the financial acquisitions threshold " inserted by No 92 of 2000, s 3 and Sch 5 item 9, effective 1 July 2000.

Definition of " excisable goods " amended by No 176 of 1999, s 3 and Sch 1 item 142, by substituting " subsection 4(1) " for " section 4 " , effective 1 July 2000.

Definition of " expense payment benefit " inserted by No 156 of 2000, s 3 and Sch 3 item 29, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " family " repealed by No 156 of 2000, s 3 and Sch 1 item 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The definition formerly read:

family
has the meaning given by section 5 of the Childcare Rebate Act 1993 .

Definition of " family member " inserted by No 156 of 2000, s 3 and Sch 6 item 36, effective 21 December 2000.

Definition of " FBT year " inserted by No 156 of 2000, s 3 and Sch 3 item 30, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

Definition of " Finance Minister " amended by No 36 of 2015, s 3 and Sch 5 item 3, by substituting " Public Governance, Performance and Accountability Act 2013 " for " Financial Management and Accountability Act 1997 " , effective 14 April 2015. For transitional and application provisions, see note under s 177-1(5) .

Definition of " financial acquisition " inserted by No 92 of 2000, s 3 and Sch 5 item 10, effective 1 July 2000.

Definition of " financial institution account " repealed by No 179 of 1999, s 3 and Sch 15 item 6, effective 1 July 2000. The definition formerly read:

financial institution account
means an account maintained by an entity:

(a) with an authorised deposit taking institution within the meaning of the Banking Act 1959 ; or

(b) with an organisation registered as a permanent building society, or as a credit union, under a *State law or *Territory law;

into which money received on deposit from the entity is paid.

Definition of " financial supply " amended by No 177 of 1999, s 3 and Sch 1 item 129, by substituting " the regulations made for the purposes of subsection 40-5(2) " for " section 40-5 " , effective 1 July 2000.

Definition of " first aid or life saving course " amended by No 20 of 2004, s 3 and Sch 1 items 1-5, by:

(a) substituting " an entity " for " a body that is " in para (b);

(b) inserting " that is " and substituting " entities " for " bodies " in para (b)(i);

(c) inserting " that is " in para (b)(ii); and

(d) inserting para (b)(iii) to (vi);

applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " first aid or life saving course " amended by No 156 of 2000, s 3 and Sch 1 item 15A, by inserting " including personal aquatic survival skills but not including swimming lessons " at the end of para (a)(i), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " first aid or life saving course " amended by No 176 of 1999, s 3 and Sch 1 items 143 and 144, by substituting para (a) and omitting " non-profit " before " body " (first occurring) from para (b), effective 1 July 2000. Para (a) formerly read:

(a) principally involves training individuals in first aid, resuscitation or other similar life saving skills; and

Definition of " floating home " amended by No 80 of 2006, s 3 and Sch 15 item 8, by inserting " (regardless of the term of occupation) " after " occupied " , applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " Foreign Minister " inserted by No 52 of 2016, s 3 and Sch 1 item 36, 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.

Definition of " formation " inserted by No 74 of 2010, s 3 and Sch 1 item 36, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading.

Definition of " freight container " inserted by No 176 of 1999, s 3 and Sch 1 item 145, effective 1 July 2000.

Definition of " fringe benefit " inserted by No 52 of 2000, s 3 and Sch 2 item 2, effective 30 May 2000.

Definition of " fringe benefits tax " inserted by No 92 of 2000, s 3 and Sch 5 item 10A, effective 1 July 2000.

Definition of " fund-raising event " inserted by No 92 of 2000, s 3 and Sch 1 item 8, effective 1 July 2000.

Definition of " futures exchange " amended by No 55 of 2001, s 3 and Sch 3 item 31 and 32, by substituting " Corporations Act 2001 " for " Corporations Law " , and by substituting " that Act " for " that Law " , effective 15 July 2001.

Definition of " general interest charge " amended by No 101 of 2006, s 3 and Sch 2 item 1019, by omitting " Division 1 of " before " Part IIA " , effective 14 September 2006.

Definition of " general interest charge " inserted by No 73 of 2001, s 3 and Sch 1 item 43, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " gift-deductible purpose " inserted by No 80 of 2006, s 3 and Sch 12 item 15, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

Definition of " government entity " inserted by No 177 of 1999, s 3 and Sch 1 item 130, effective 1 July 2000.

Definition of " government related entity " inserted by No 177 of 1999, s 3 and Sch 1 item 131, effective 1 July 2000.

Definition of " government school " inserted by No 92 of 2000, s 3 and Sch 1 item 8A, effective 1 July 2000.

Definition of " group liability " inserted by No 101 of 2004, s 3 and Sch 6 item 4, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of " GST " amended by No 10 of 2005, s 3 and Sch 1 item 5, by inserting paras (d), (e) and (f) at the end, effective 1 July 2005.

Definition of " GST-creditable benefit " repealed by No 156 of 2000, s 3 and Sch 3 item 31, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. The definition formerly read:

GST-creditable benefit
has the meaning given by section 149A of the Fringe Benefits Tax Assessment Act 1986 .

Definition of " GST-creditable benefit " inserted by No 92 of 2000, s 3 and Sch 5 item 10B, effective 1 July 2000.

Definition of " GST exclusive market value " substituted by No 177 of 1999, s 3 and Sch 1 item 132, effective 1 July 2000. The definition formerly read:

GST exclusive market value
, in relation to a supply or acquisition, is 10/11 of the *GST inclusive market value of the supply or acquisition.

Definition of " GST exclusive value " amended by No 177 of 1999, s 3 and Sch 1 item 133, by substituting para (a), effective 1 July 2000. Para (a) formerly read:

(a) in relation to an acquisition, means 10/11 of the *price of the supply of the thing being acquired; and

Definition of " GST inclusive market value " amended by No 177 of 1999, s 3 and Sch 1 item 134, by substituting " any amount of GST or *luxury car tax " for " the amount of GST (if any) " , effective 1 July 2000.

Definition of " GST instalment " inserted by No 73 of 2001, s 3 and Sch 1 item 44, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " GST instalment payer " inserted by No 73 of 2001, s 3 and Sch 1 item 45, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " GST instalment quarter " inserted by No 73 of 2001, s 3 and Sch 1 item 46, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " GST instalment shortfall " inserted by No 73 of 2001, s 3 and Sch 1 item 47, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " GST religious group " inserted by No 92 of 2000, s 3 and Sch 1 item 8B, effective 1 July 2000.

Definition of " GST return " amended by No 118 of 2009, s 3 and Sch 1 item 41, by inserting " , and includes a return given in accordance with section 58-50 of this Act " at the end, effective 4 December 2009.

Definition of " GST return " amended by No 92 of 2000, s 3 and Sch 9 item 11, by substituting " and 31-25 of this Act and section 388-75 in Schedule 1 to the Taxation Administration Act 1953 " for " , 31-25 and 31-30 " , applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year.

Definition of " GST turnover " inserted by No 80 of 2007, s 3 and Sch 2 item 56, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Definition of " head company " inserted by No 101 of 2004, s 3 and Sch 6 item 5, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of " higher education institution " substituted by No 56 of 2010, s 3 and Sch 6 item 15, effective 3 June 2010. The definition formerly read:

higher education institution
means an institution specified in section 4, or paragraph 34(4)(b), (f) or (h), of the Higher Education Funding Act 1988 .

Definition of " HIH company " inserted by No 169 of 2001, s 3 and Sch 5 item 12, applicable:

(a) in relation to net amounts for tax periods starting, or that started, on or after 15 March 2001; and

(b) in relation to payments and supplies, of a kind referred to in section 78-120 of the A New Tax System (Goods and Services Tax) Act 1999 , that are, or have been, made on or after 15 March 2001 to an entity that is neither registered nor required to be registered.

Definition of " HIH rescue entity " inserted by No 169 of 2001, s 3 and Sch 5 item 13, applicable:

(a) in relation to net amounts for tax periods starting, or that started, on or after 15 March 2001; and

(b) in relation to payments and supplies, of a kind referred to in section 78-120 of the A New Tax System (Goods and Services Tax) Act 1999 , that are, or have been, made on or after 15 March 2001 to an entity that is neither registered nor required to be registered.

Definition of " home care " inserted by No 76 of 2013, s 3 and Sch 4 item 5, effective 1 August 2013.

Definition of " hospital treatment " substituted by No 14 of 2009, s 3 and Sch 4 item 1, effective 26 March 2009. The definition formerly read:

hospital treatment
has the meaning given by subsection 67(4) of the National Health Act 1953 (as in force immediately before the commencement of the Private Health Insurance Act 2007 ).

Definition of " hospital treatment " amended by No 32 of 2007, s 3 and Sch 2 item 2A, by inserting " (as in force immediately before the commencement of the Private Health Insurance Act 2007 ) " at the end, effective 30 March 2007.

Definition of " hybrid settlement sharing arrangement " inserted by No 67 of 2003, s 3 and Sch 11 item 31, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " import " amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " , applicable to a tax period that commences on or after 1 July 2015.

Definition of " import " amended by No 176 of 1999, s 3 and Sch 1 item 146, by substituting " import " for " *import " , effective 1 July 2000.

Definition of " importation of goods into Australia " repealed by No 176 of 1999, s 3 and Sch 1 item 147, effective 1 July 2000. The definition formerly read:

importation of goods into Australia
has the meaning given by subsection 13-5(2) and section 114-5.

Definition of " inbound intangible consumer supply " inserted by No 52 of 2016, s 3 and Sch 1 item 36, 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.

Definition of " incapacitated entity " amended by No 156 of 2000, s 3 and Sch 6 item 37, by inserting para (c), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " incidental valuable metal goods " inserted by No 76 of 2017, s 3 and Sch 1 item 9, effective 27 June 2017.

Definition of " increasing adjustment " amended by No 69 of 2023, s 3 and Sch 4 item 110, by substituting " real property under the margin scheme " for " *real property under the *margin scheme " in table item 4AAA, " compulsory third party schemes " for " *compulsory third party schemes " in table item 4AA, " Increasing adjustments under compulsory third party schemes " for " *Increasing adjustments under *compulsory third party schemes " in table item 4AB, " Increasing adjustments under compulsory third party schemes " for " *Increasing adjustments under *compulsory third party schemes " in table item 4AC, " Increasing adjustments under insurance policy settlement sharing arrangements " for " *Increasing adjustments under *insurance policy settlement sharing arrangements " in table item 4AD and " Increasing adjustments under nominal defendant settlement sharing arrangements " for " *Increasing adjustments under *nominal defendant settlement sharing arrangements " in table item 4AE, effective 1 October 2023.

Definition of " increasing adjustment " amended by No 21 of 2010, s 3 and Sch 1 item 22, by inserting table item 6, applicable in relation to payments made on or after 1 July 2010.

Definition of " increasing adjustment " amended by No 78 of 2005, s 3 and Sch 6 item 25, by inserting table item 4AAA, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of " increasing adjustment " amended by No 41 of 2005, s 3 and Sch 10, item 13, by omitting table item 6, effective 1 April 2005. Table item 6 formerly read: " 6 Section 132-10 Supplies of things acquired or imported to make supplies " .

Definition of " increasing adjustment " amended by No 134 of 2004, s 3 and Sch 2 item 21, by inserting table item 5B, applicable in relation to net amounts for tax periods starting, or that started, on or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or

(b) for other entities - 1 November 2004.

Definition of " increasing adjustment " amended by No 67 of 2003, s 3 and Sch 11 item 33, by substituting table item 4AA and inserting table items 4AB, 4AC, 4AD and 4AE, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Table item 4AA formerly read: " 4AA Section 78-18 Payments of excess under insurance policies " .

Definition of " increasing adjustment " amended by No 156 of 2000, s 3 and Sch 6 item 38, by inserting table item 4AA, applicable in relation to net amounts for tax periods starting on or after 17 August 2000.

Definition of " increasing adjustment " amended by No 92 of 2000, s 3 and Sch 11 item 12B, by inserting table item 8A, effective 1 July 2000.

Definition of " increasing adjustment " amended by No 177 of 1999, s 3 and Sch 7 items 135 and 136, by inserting table items 4A and 5A, effective 1 July 2000.

Definition of " increasing adjustment " amended by No 176 of 1999, s 3 and Sch 7 item 14, by inserting table item 9, effective 1 July 2000.

Definition of " indirect tax zone " amended by No 59 of 2019, s 3 and Sch 2 items 1 and 2, effective 30 August 2019, by repealing para (c) and by omitting " or the Joint Petroleum Development Area " after " an offshore area " . Para (c) formerly read:

(c) the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003) ;

Definition of " indirect tax zone " inserted by No 2 of 2015, s 3 and Sch 4 item 30, applicable to a tax period that commences on or after 1 July 2015.

Definition of " ineligible for the margin scheme " inserted by No 78 of 2005, s 3 and Sch 6 item 26, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of " in existence " repealed by No 41 of 2005, s 3 and Sch 10, item 14, effective 1 April 2005. The definition formerly read:

in existence
has the meaning given by section 995-1 of the * ITAA 1997 .

Definition of " in existence " amended by Act No 101 of 2003, s 3 and Sch 6 item 2, by substituting " 995-1 " for " 995-100 " , with effect from 1 July 2000.

Definition of " inherit " inserted by No 78 of 2005, s 3 and Sch 6 item 26A, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of " instalment tax period " inserted by No 73 of 2001, s 3 and Sch 1 item 48, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " instalment turnover threshold " inserted by No 73 of 2001, s 3 and Sch 1 item 49, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " insurance broker " inserted by No 177 of 1999, s 3 and Sch 1 item 138, effective 1 July 2000.

Definition of " insurance policy " substituted by No 177 of 1999, s 3 and Sch 1 item 137, effective 1 July 2000. The definition formerly read:

insurance policy
has the meaning given by subsection 78-5(4).

Definition of " insurance policy settlement sharing arrangement " inserted by No 67 of 2003, s 3 and Sch 11 item 34, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " international transport " 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.

Definition of " international transport " substituted by No 91 of 2010, s 3 and Sch 1 item 12, effective 29 June 2010. For application provision, see history note under s 13-20(2) . The definition formerly read:

international transport
means:

(a) in relation to the export of goods - the transport of the goods from their *place of export in Australia to a destination outside Australia (including loading and handling within Australia that is part of that transport); or

(b) in relation to the import of goods - the transport of the goods from a place outside Australia to their *place of consignment in Australia (excluding loading and handling within Australia).

Definition of " international transport " inserted by No 176 of 1999, s 3 and Sch 1 item 148, effective 1 July 2000.

Definition of " joint venture operator " substituted by No 74 of 2010, s 3 and Sch 1 item 37, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. The definition formerly read:

joint venture operator
, for a *GST joint venture, is the entity nominated to be the joint venture operator under paragraph 51-5(e), or approved as a replacement joint venture operator for the joint venture under paragraph 51-70(1)(c).

Definition of " joint venture operator " amended by No 92 of 2000, s 3 and Sch 7 item 22, by substituting " entity " for " *company " , effective 1 July 2000.

Definition of " joint venture operator " amended by No 177 of 1999, s 3 and Sch 1 item 139, by substituting " *company nominated to be the joint venture operator under paragraph 51-5(e) " for " *participant of the joint venture nominated as mentioned in paragraph 51-5(e) " , effective 1 July 2000.

Definition of " limited registration entity " amended by No 77 of 2017, s 3 and Sch 1 item 58, by substituting " section 146-5 " for " section 84-140 " , effective 1 July 2017. For application provisions, see note under Div 146 heading.

Definition of " limited registration entity " inserted by No 52 of 2016, s 3 and Sch 1 item 36, 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.

Definition of " live stock " repealed by No 177 of 1999, s 3 and Sch 1 item 140, effective 1 July 2000. The definition formerly read:

live stock
has the meaning given by section 995-1 of the *ITAA 1997.

Definition of " local entry " amended by No 39 of 2012, s 3 and Sch 4 item 9, by substituting " *Wine Tax Act " for " A New Tax System (Wine Equalisation Tax) Act 1999 " , effective 15 April 2012.

Definition of " local entry " inserted by No 176 of 1999, s 3 and Sch 1 item 149, effective 1 July 2000.

Definition of " luxury car " inserted by No 56 of 2010, s 3 and Sch 6 item 117, effective 3 June 2010.

Definition of " luxury car tax " inserted by No 176 of 1999, s 3 and Sch 1 item 150, effective 1 July 2000.

Definition of " managing operator " inserted by No 67 of 2003, s 3 and Sch 11 item 35, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " managing operator ' s payment or supply " inserted by No 67 of 2003, s 3 and Sch 11 item 36, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " margin " amended by No 84 of 2013, s 3 and Sch 8 item 18, by inserting the note at the end, applicable in relation to taxable supplies made on or after the start of the first quarterly tax period starting on or after 28 June 2013. For this purpose, it does not matter whether quarterly tax periods are the tax periods that apply to you.

Definition of " margin " amended by No 145 of 2008, s 3 and Sch 1 item 12, by substituting " , 75-11 and 75-16 " for " and 75-11 " , effective 9 December 2008. For application provision, see history note under s 75-5(1B).

Definition of " margin " amended by No 78 of 2005, s 3 and Sch 6 item 27, by substituting " sections 75-10 and 75-11 " for " subsection 75-10(2) " , applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of " margin scheme " amended by No 78 of 2005, s 3 and Sch 6 item 27A, by substituting " subsection 75-5(1) applies " for " you choose, under section 75-5, to use the margin scheme in working out the amount of GST on the supply " , applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of " Masters or Doctoral course " repealed by No 143 of 2007, s 3 and Sch 7 item 4, effective 1 July 2006. The definition formerly read:

Masters or Doctoral course
means a course of study or instruction, accredited at Masters or Doctoral level and supplied by a *higher education institution or a *non-government higher education institution.

Definition of " MEC group " inserted by No 101 of 2004, s 3 and Sch 6 item 6, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of " medical service " substituted by No 92 of 2000, s 3 and Sch 2 item 7, effective 1 July 2000. The definition formerly read:

medical service
means a service supplied by or on behalf of a *medical practitioner or *approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the *recipient of the supply.

Definition of " member " amended by No 41 of 2011, s 3 and Sch 5 items 2 and 3, by omitting " means " after " member : " and inserting " means " in para (b), effective 27 June 2011.

Definition of " member " amended by No 74 of 2010, s 3 and Sch 1 item 38, by substituting para (a), applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. Para (a) formerly read:

(a) in relation to a *GST group - an entity, a *non-profit sub-entity or a *government related entity currently approved as one of the members of the group under section 48-5 or paragraph 48-70(1)(a); or

Definition of " member " amended by No 101 of 2004, s 3 and Sch 6 item 7, by inserting paragraph (c), applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of " member " substituted by No 92 of 2000, s 3 and Sch 1 item 8C, effective 1 July 2000. The definition formerly read:

member
, in relation to a *GST group, means an entity or a *government related entity currently approved as one of the members of the group under section 48-5 or paragraph 48-70(1)(a).

Definition of " member " substituted by No 177 of 1999, s 3 and Sch 1 item 141, effective 1 July 2000. The definition formerly read:

member
, in relation to a *GST group, means a *company currently approved as one of the companies of the group under section 48-5 or paragraph 48-70(1)(a).

Definition of " minerals " amended by No 77 of 2001, s 3 and Sch 2 item 14, by substituting " section 40-730 " for " section 330-25 " , effective applicable to:

(a) depreciating assets:

(i) you start to hold under a contract entered into after 30 June 2001; or

(ii) you constructed where the construction started after that day; or

(iii) you start to hold in some other way after that day; and

(b) expenditure that does not form part of the cost of a depreciating asset incurred after that day.

Definition of " minerals " inserted by No 92 of 2000, s 3 and Sch 7 item 24, effective 1 July 2000.

Definition of " monetary prize " amended by No 118 of 2017, s 3 and Sch 1 items 28 and 29, by inserting " or *digital currency " in para (a) and substituting para (b), effective 1 July 2017. For application provision, see note under the definition of " digital currency " in s 195-1 . Para (b) formerly read:

(b) if the prize is given at a casino - any prize, or part of a prize, in the form of *money or in the form of gambling chips that may be redeemed for money.

Definition of " money " amended by No 29 of 2023, s 3 and Sch 2 item 3, by inserting para (j), effective 1 July 2023 and applicable in relation to supplies or payments made on or after 1 July 2021.

Definition of " net amount " substituted by No 39 of 2012, s 3 and Sch 3 item 7, effective 1 July 2012. The definition formerly read:

net amount
has the meaning given by sections 17-5, 126-5 and 162-105.

Definition of " net amount " amended by No 73 of 2001, s 3 and Sch 1 item 50, by substituting " sections 17-5, 126-5 and 162-105 " for " section 17-5 and 126-5 " , applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " net capital loss " inserted by No 97 of 2002, s 3 and Sch 1 item 14, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " net GST " inserted by No 177 of 1999, s 3 and Sch 1 item 142, effective 1 July 2000.

Definition of " net refund position " inserted by No 73 of 2001, s 3 and Sch 1 item 51, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " new recreational boat " inserted by No 51 of 2011, s 3 and Sch 1 item 3, applicable to supplies that:

(a) are made under contracts entered into on or after 1 July 2011; and

(b) are not made pursuant to rights or options granted before 1 July 2011.

Definition of " new residential premises " substituted by No 156 of 2000, s 3 and Sch 1 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The definition formerly read:

new residential premises
means *residential premises that:

(a) have not previously been sold as residential premises and have not previously been the subject of a *long-term lease; or

(b) have been created through *substantial renovations of a building; or

(c) have been built, or contain a building that has been built, to replace demolished premises on the same land.

To avoid doubt, if the residential premises are *new residential premises because of paragraph (b) or (c) of this definition, the new residential premises include land of which the new residential premises are a part.

Definition of " new residential premises " substituted by No 176 of 1999, s 3 and Sch 1 item 151, effective 1 July 2000. The definition formerly read:

new residential premises
means *residential premises that have not previously been sold as residential premises and have not previously been the subject of a *long-term lease.

Definition of " nominal defendant settlement sharing arrangement " inserted by No 67 of 2003, s 3 and Sch 11 item 37, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " non-cash benefit " amended by No 12 of 2012, s 3 and Sch 6 item 71, by substituting " *ITAA 1997 " for " Income Tax Assessment Act 1997 " , effective 21 March 2012.

Definition of " non-cash benefit " inserted by No 178 of 1999, s 3 and Sch 1 item 65, effective 22 December 1999.

Definition of " non-deductible expense " amended by No 156 of 2000, s 3 and Sch 3 item 32, by substituting " subsections 69-5(3) and (3A) " for " subsection 69-5(3) " , applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

Definition of " non-entity joint venture " inserted by No 92 of 2000, s 3 and Sch 7 item 25, effective 1 July 2000.

Definition of " non-profit sub-entity " inserted by No 177 of 1999, s 3 and Sch 1 item 144, effective 1 July 2000.

Definition of " notified instalment amount " inserted by No 73 of 2001, s 3 and Sch 1 item 52, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " officer " amended by No 127 of 2021, s 3 and Sch 3 item 45, by deleting " , except in section 38-510, " before " has the meaning " , effective 1 January 2022.

Definition of " officer " amended by No 55 of 2001, s 3 and Sch 3 item 33, by substituting " Corporations Act 2001 " for " Corporations Law " , effective 15 July 2001.

Definition of " offshore supply of low value goods " inserted by No 77 of 2017, s 3 and Sch 1 item 59, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Definition of " operations cease " repealed by No 156 of 2000, s 3 and Sch 7 item 5, effective 1 July 2000. The definition formerly read:

operations cease
, in relation to the recovery of a mineral, has the meaning given by subsection 123-55(4).

Definition of " operator " inserted by No 67 of 2003, s 3 and Sch 11 item 38, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " overdue " inserted by No 177 of 1999, s 3 and Sch 1 item 143, effective 1 July 2000.

Definition of " participant " substituted by No 74 of 2010, s 3 and Sch 1 item 39, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. The definition formerly read:

participant
, in relation to a *GST joint venture, means an entity currently approved as one of the participants of the joint venture under section 51-5 or paragraph 51-70(1)(a).

Definition of " participant " amended by No 92 of 2000, s 3 and Sch 7 item 23, by substituting " an entity " for " a *company " , effective 1 July 2000.

Definition of " partly creditable land transport " repealed by No 176 of 1999, s 3 and Sch 1 item 152, effective 1 July 2000. The definition formerly read:

partly creditable land transport
has the meaning given by subsection 123-55(1).

Definition of " passed on " inserted by No 34 of 2014, s 3 and Sch 2 item 11, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

Definition of " PAYE earner " repealed by No 178 of 1999, s 3 and Sch 1 item 66, effective 22 December 1999. The definition formerly read:

PAYE earner
means an employee as defined by section 221A of the *ITAA 1936.

Definition of " period of review " inserted by No 39 of 2012, s 3 and Sch 2 item 2, effective 1 July 2012.

Definition of " place of consignment " amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " a place in the indirect tax zone " for " Australia " (first occurring) and " the indirect tax zone " for " Australia " (second occurring) in para (a), " to a place in the indirect tax zone " for " in Australia " (first occurring) and " in the indirect tax zone " for " in Australia " (second occurring) in para (aa), and " the indirect tax zone " for " Australia " (wherever occurring) in para (ab), applicable to a tax period that commences on or after 1 July 2015.

Definition of " place of consignment " amended by No 91 of 2010, s 3 and Sch 1 item 13, by inserting paras (aa) and (ab), effective 29 June 2010. For application provision, see history note under s 13-20(2) .

Definition of " place of consignment " inserted by No 176 of 1999, s 3 and Sch 1 item 153, effective 1 July 2000.

Definition of " place of export " amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " a place in the indirect tax zone " for " Australia " (first occurring) and " the indirect tax zone " for " Australia " (second and third occurring), applicable to a tax period that commences on or after 1 July 2015.

Definition of " place of export " amended by No 91 of 2010, s 3 and Sch 1 item 14, by substituting para (b), effective 29 June 2010. For application provision, see history note under s 13-20(2) . Para (b) formerly read:

(b) if paragraph (a) does not apply and the goods were packed in a *freight container - the place where they were so packed; or

Definition of " place of export " inserted by No 176 of 1999, s 3 and Sch 1 item 154, effective 1 July 2000.

Definition of " potential residential land " amended by No 176 of 1999, s 3 and Sch 1 item 155, by inserting " buildings that are " after " contain any " , effective 1 July 2000.

Definition of " precious metal " amended by No 177 of 1999, s 3 and Sch 1 items 145 and 146, by substituting " in an investment form " for " in any form " (wherever occurring) and inserting " (in an investment form) " after " substance " in para (d), effective 1 July 2000.

Definition of " premium selection test is satisfied " inserted by No 67 of 2003, s 3 and Sch 11 item 39, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " prepaid phone card or facility " inserted by No 32 of 2006, s 3 and Sch 4 item 16, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

Definition of " pre-school course " amended by No 177 of 1999, s 3 and Sch 1 item 147, by substituting para (a), effective 1 July 2000. Para (a) formerly read:

(a) in accordance with a pre-school curriculum recognised by the education authority of the State or Territory in which the course is delivered; and

Definition of " price " amended by No 52 of 2016, s 3 and Sch 2 item 17, by substituting " sections 9-75 and 84-20 " for " section 9-75 " , 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 .

Definition of " primary course " amended by No 15 of 2017, s 3 and Sch 4 item 13, by substituting " *Student Assistance Minister " for " *Education Minister " in para (b), effective 1 April 2017.

Definition of " primary production business " inserted by No 73 of 2001, s 3 and Sch 1 item 53, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " principal member " inserted by No 92 of 2000, s 3 and Sch 1 item 8D, effective 1 July 2000.

Definition of " private health insurance " substituted by No 32 of 2007, s 3 and Sch 2 item 3, effective 1 April 2007. The definition formerly read:

private health insurance
means insurance provided under a contract of insurance that was entered into by a registered organisation (within the meaning of Part VI of the National Health Act 1953 ) in the course of carrying on health insurance business (within the meaning of subsection 67(4) of that Act).

Definition of " projected annual turnover " repealed by No 80 of 2007, s 3 and Sch 2 item 57, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read:

projected annual turnover
has the meaning given by section 188-20.

Note:

This meaning is affected by sections 188-22 and 188-25.

Definition of " projected annual turnover " amended by No 176 of 1999, s 3 and Sch 1 item 156, by inserting the Note, effective 1 July 2000.

Definition of " projected GST turnover " inserted by No 80 of 2007, s 3 and Sch 2 item 58, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Definition of " property subdivision plan " inserted by No 12 of 2012, s 3 and Sch 4 item 10, applicable in relation to supplies of residential premises on or after 27 January 2011. For further application provisions, see note under s 40-75(2B) and (2C) .

Definition of " quarterly tax period " inserted by No 73 of 2001, s 3 and Sch 1 item 20, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

Definition of " recipients contribution " inserted by No 52 of 2000, s 3 and Sch 2 item 3, effective 30 May 2000.

Definition of " recipient ' s payment " inserted by No 52 of 2000, s 3 and Sch 2 item 4, effective 30 May 2000.

Definition of " recognised professional " amended by No 156 of 2000, s 3 and Sch 7 item 6, by substituting " item 3 " for " item 2 " in para (c), effective 1 July 2000.

Definition of " redeliverer " inserted by No 77 of 2017, s 3 and Sch 1 item 59, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Definition of " reduced credit acquisition " amended by No 92 of 2000, s 3 and Sch 5 item 11, by substituting " section 70-5 " for " subsection 70-5(1) " , effective 1 July 2000.

Definition of " reduced credit land transport " repealed by No 58 of 2006, s 3 and Sch 7 item 14, effective 22 June 2006. The definition formerly read:

reduced credit land transport
has the meaning given by section 123-55.

Definition of " registered " substituted by No 156 of 2000, s 3 and Sch 7 item 7, effective 1 July 2000. The definition formerly read:

registered
means registered under Part 2-5.

Definition of " registered tax agent " repealed by No 114 of 2009, s 3 and Sch 1 item 1, effective 1 March 2010. The definition formerly read:

registered tax agent
means an entity that is registered as a tax agent under Part VIIA (Registration of tax agents) of the *ITAA 1936.

Definition of " registration turnover threshold " amended by No 177 of 1999, s 3 and Sch 1 item 148, by substituting " sections 23-15 and 63-25 " for " section 23-15 " , effective 1 July 2000.

Definition of " relevant traveller " amended by No 92 of 2000, s 3 and Sch 2 item 8, by substituting " *airport shop goods " for " imported or *excisable goods " in para (b), effective 1 July 2000.

Definition of " religious practitioner " inserted by No 168 of 2001, s 3 and Sch 1 item 5, applicable to activities done by a religious practitioner on or after 1 July 2000.

Definition of " representative " amended by No 118 of 2009, s 3 and Sch 1 item 42, by inserting para (ca), effective 4 December 2009.

Definition of " representative " paragraph (d) amended by No 55 of 2001, s 3 and Sch 3 item 34, by substituting " Corporations Act 2001 " for " Corporations Law " , effective 15 July 2001.

Definition of " representative " amended by No 156 of 2000, s 3 and Sch 6 item 39, by inserting paras (d) to (f), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " representative member " substituted by No 74 of 2010, s 3 and Sch 1 item 40, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. The definition formerly read:

representative member
, for a *GST group, is the *member of the group nominated as mentioned in paragraph 48-5(1)(c), or approved as a replacement representative member for the group under paragraph 48-70(1)(c) or subsection 48-72(4).

Definition of " representative member " amended by No 118 of 2009, s 3 and Sch 1 item 43, by inserting " or subsection 48-72(4) " at the end, effective 4 December 2009.

Definition of " required to be registered " amended by No 118 of 2009, s 3 and Sch 1 item 44, by substituting " 58-20 and 144-5 " for " 144-5 and 147-5 " , effective 4 December 2009.

Definition of " residential care " repealed by No 143 of 2004, s 3 and Sch 1 item 10, effective 14 December 2004. For application provisions, see note under s 38-25(3). The definition formerly read:

residential care
has the meaning given by section 41-3 of the Aged Care Act 1997 .

Note:

Residential care can include respite care.

Definition of " residential premises " substituted by No 80 of 2006, s 3 and Sch 15 item 9, applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. The definition formerly read:

residential premises
means land or a building that:

(a) is occupied as a residence; or

(b) is intended to be occupied, and is capable of being occupied, as a residence;

and includes a *floating home.

Definition of " residential premises " substituted by No 176 of 1999, s 3 and Sch 1 item 157, effective 1 July 2000. The definition formerly read:

residential premises
means land or a building occupied or intended to be occupied as a residence, and includes a *floating home.

Definition of " retailer " inserted by No 176 of 1999, s 3 and Sch 1 item 158, effective 1 July 2000.

Definition of " retirement village " amended by No 116 of 2019, s 3 and Sch 1 item 72, by substituting " the Aged Care Quality and Safety Commission Act 2018 " for " that Act " in para (d), effective 1 January 2020.

Definition of " retirement village " inserted by No 143 of 2004, s 3 and Sch 1 item 11, effective 14 December 2004. For application provisions, see note under s 38-25(3).

Definition of " returnable container " repealed by No 156 of 2000, s 3 and Sch 6 item 40, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The definition formerly read:

returnable container
has the meaning given by subsection 93-5(2).

Definition of " reviewable GST decision " amended by No 73 of 2006 , s 3 and Sch 5 item 137, by substituting " Subdivision 110-F in Schedule 1 to " for " Division 7 of Part VI of " , effective 1 July 2006.

Definition of " satisfies the membership requirements " amended by No 92 of 2000, s 3 and Sch 1 items 8E and 9, by substituting the definition, and then by substituting " , 63-50 or 149-25 " for " or 149-25 " in para (a), effective 1 July 2000. The definition formerly read:

satisfies the membership requirements
for a *GST group has the meaning given by section 48-10 or 149-25.

Definition of " satisfies the membership requirements " amended by No 177 of 1999, s 3 and Sch 1 item 149, by inserting " or 149-25 " , effective 1 July 2000.

Definition of " secondary course " amended by No 15 of 2017, s 3 and Sch 4 items 14 and 15, by substituting " *Student Assistance Minister " for " *Education Minister " in para (a) and " Student Assistance Minister " for " *Education Minister " in para (b), effective 1 April 2017.

Definition of " second-hand goods " amended by No 76 of 2017, s 3 and Sch 1 item 10, by substituting para (a) for para (a) and (b), applicable in relation to goods acquired on or after 1 April 2017. Para (b) formerly read:

(b) goods to the extent that they consist of gold, silver, platinum, or any other substance which, if it were of the required fineness, would be precious metal; or

Definition of " second-hand goods " amended by No 177 of 1999, s 3 and Sch 1 item 150, by substituting para (c), effective 1 July 2000. Para (c) formerly read:

(c) *live stock that you did not acquire in a supply to you.

Definition of " serviced apartment " inserted by No 143 of 2004, s 3 and Sch 1 item 12, effective 14 December 2004. For application provisions, see note under s 38-25(3).

Definition of " settlement amount " inserted by No 177 of 1999, s 3 and Sch 1 item 151, effective 1 July 2000.

Definition of " simplified accounting method " inserted by No 176 of 1999, s 3 and Sch 1 item 159, effective 1 July 2000.

Definition of " small business entity " inserted by No 80 of 2007, s 3 and Sch 2 item 59, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Definition of " small enterprise entity " inserted by No 112 of 2007, s 3 and Sch 1 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Definition of " small enterprise turnover threshold " inserted by No 112 of 2007, s 3 and Sch 1 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Definition of " special education course " substituted by No 176 of 1999, s 3 and Sch 1 item 160, effective 1 July 2000. The definition formerly read:

special education course
means a course of education that provides special programs designed specifically for children with disabilities or students with disabilities (or both) and that is supplied at:

(a) a centre conducted by or on behalf of a State or Territory; or

(b) any other place that is not a school.

Definition of " special professional " inserted by No 73 of 2001, s 3 and Sch 1 item 54, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of " stated monetary value " inserted by No 32 of 2006, s 3 and Sch 4 item 17, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

Definition of " statutory compensation scheme " inserted by No 177 of 1999, s 3 and Sch 1 item 152, effective 1 July 2000.

Definition of " Student Assistance Minister " inserted by No 15 of 2017, s 3 and Sch 4 item 16, effective 1 April 2017.

Definition of " substantial renovations " inserted by No 176 of 1999, s 3 and Sch 1 item 161, effective 1 July 2000.

Definition of " supplier-taxed offshore supply of low value goods " inserted by No 77 of 2017, s 3 and Sch 1 item 59, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Definition of " supply of low value goods " inserted by No 77 of 2017, s 3 and Sch 1 item 59, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Definition of " taxable at less than 1/11 of the price " inserted by No 156 of 2000, s 3 and Sch 4 item 19, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " taxable dealing " inserted by No 52 of 2016, s 3 and Sch 2 item 24, applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s 9-26 .

Definition of " taxable importation " amended by No 176 of 1999, s 3 and Sch 1 item 163, by substituting " subsections 13-5(1) and 114-5(1) " for " subsection 13-5(1) " , effective 1 July 2000.

Definition of " taxable importation of a luxury car " inserted by No 52 of 2016, s 3 and Sch 2 item 24, applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s 9-26 .

Definition of " taxable supply " amended by No 8 of 2019, s 3 and Sch 8 item 20, by substituting " 80-50, 84-85, 90-5, 100-5, 100-18, " for " 80-50 84-85,, 90-5, 100-5, 100-18 " in the note, effective 1 April 2019.

Definition of " taxable supply " amended by No 77 of 2017, s 3 and Sch 1 item 60, by inserting " 84-85, " in the note, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Definition of " taxable supply " amended by No 34 of 2014, s 3 and Sch 2 item 12, by substituting " , 113-5 and 142-10 " for " and 113-5 " , applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

Definition of " taxable supply " amended by No 41 of 2011, s 3 and Sch 4 item 10, by omitting " 81-10, " after " 80-50 " from the note at the end, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading.

Definition of " taxable supply " amended by No 143 of 2007, s 3 and Sch 1 item 7, by omitting " 110-10, " after " 110-5, " in the note, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after 1 July 2008. For savings provisions, see note under s 110-10.

Definition of " taxable supply " amended by No 32 of 2006, s 3 and Sch 4 item 18, by inserting " 100-18 " before " 110-5 " , applicable in relation to supplies made on or after 6 April 2006.

Definition of " taxable supply " amended by No 101 of 2004, s 3 and Sch 6 item 8, by inserting " 110-15, 110-20, 110-25 and 110-30 " after " 110-10 " in the note, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of " taxable supply " amended by No 67 of 2003, s 3 and Sch 11 item 40, by inserting " 79-60, 79-85, 80-10, 80-50, " after " 78-70, " in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " taxable supply " amended by No 97 of 2002, s 3 and Sch 1 item 15, by inserting " , 110-5, 110-10 " in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " taxable supply " amended by No 92 of 2000, s 3 and Sch 1 item 8F, by inserting " 49-30, " after " sections " in the Note, effective 1 July 2000.

Definition of " taxable supply " amended by No 177 of 1999, s 3 and Sch 1 items 153 to 155 (as amended by No 156 of 2000, s 3 and Sch 7 item 9), by substituting " 78-50 " for " 78-30 " in the definition and " 66-45, 72-5, 78-25, 78-60 " for " 72-5, 78-45, 78-50 " and " , 100-5 and 113-5 " for " and 113-1 " in the Note, effective 1 July 2000.

Definition of " taxable supply " amended by No 178 of 1999, s 3 and Sch 1 item 67, by substituting " , 90-5 and 113-1 " for " and 90-5 " in the Note, effective 22 December 1999.

Definition of " tax invoice " substituted by No 74 of 2010, s 3 and Sch 3 item 4, applicable in relation to net amounts for tax periods starting on or after 1 July 2010. The definition formerly read:

tax invoice
means a document that complies with the requirements of subsection 29-70(1) and (if applicable) section 54-50.

Definition of " tax loss " inserted by No 97 of 2002, s 3 and Sch 1 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of " tax period " substituted by No 39 of 2012, s 3 and Sch 4 item 10, effective 15 April 2012. The definition formerly read:

tax period
means a tax period applying to you under Division 27 or section 48-73, 57-35, 58-35 or 151-40.

Definition of " tax period " amended by No 118 of 2009, s 3 and Sch 1 item 45, by substituting " 48-73, 57-35, 58-35 or 151-40 " for " 57-35, 147-25 or 151-40 " , effective 4 December 2009.

Definition of " tax period " amended by No 134 of 2004, s 3 and Sch 1 item 14 by substituting " , 147-25 or 151-40 " for " or 147-25 " , applicable in relation to net amounts for tax periods starting, or that started on, or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or

(b) for other entities - 1 November 2004.

Definition of " tax period " amended by No 176 of 1999, s 3 and Sch 1 item 162, by inserting " or 147-25 " , effective 1 July 2000.

Definition of " tax-related liability " inserted by No 101 of 2004, s 3 and Sch 6 item 9, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of " telecommunication supply " inserted by No 177 of 1999, s 3 and Sch 1 item 156, effective 1 July 2000.