A New Tax System (Goods and Services Tax) Act 1999
In this Act, except so far as the contrary intention appears:
90% owned group
has the meaning given by section
190-1
.
100% subsidiary
has the meaning given by section
975-505
of the *
ITAA 1997
.
Hide history note
View history noteDefinition 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.
ABN
has the meaning given by section
41
of the
A New Tax System (Australian Business Number) Act 1999
.
account on a cash basis
: you account on a cash basis while a choice you make under section
29-40
, or a permission of the Commissioner under section
29-45
in relation to you, has effect.
account on the same basis
: 2 or more *
companies
account on the same basis if:
(a) each company * accounts on a cash basis ; or
(b) none of the companies account on a cash basis.
ACNC-registered charity
means an entity that is registered under the
Australian Charities and Not-for-profits Commission Act 2012
as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.
Definition of " ACNC-registered charity " inserted by No 169 of 2012, s 3 and Sch 2 item 126, effective 3 December 2012.
ACNC-registered religious institution
means an institution that is:
(a) an * ACNC-registered charity ; and
(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25-5(5) of that Act.
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.
acquisition
has the meaning given by section
11-10
.
actual application of a thing
has the meaning given by section
129-40
.
additional consideration
includes the meaning given by subsection
133-5(3)
.
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:
adjustment
means an *
increasing adjustment
or a *
decreasing adjustment
.
adjustment event
has the meaning given by sections
19-10
and
69-50
.
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.
adjustment note
means a document that complies with the requirements of subsection
29-75(1)
and (if applicable) section
54-50
.
adjustment period
has the meaning given by Subdivision
129-B
.
adult and community education course
means a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and:
(a) is of a kind determined by the *Student Assistance Minister to be an adult and community education course and is provided by, or on behalf of, a body:
(i) that is a * higher education institution ; or
(ii) that is recognised, by a State or Territory authority, as a provider of courses of a kind described in the determination; or
(iii) that is funded by a State or Territory on the basis that it is a provider of courses of a kind described in the determination; or
(b) is determined by the Student Assistance Minister to be an adult and community education course.
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.
Aged Care Minister
means the Minister administering the
Aged Care Act 1997
.
Aged Care Secretary
means the Secretary of the Department that administers the
Aged Care Act 1997
.
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).
aircraft
'
s stores
has the meaning given by section
130C
of the
Customs Act 1901
.
airport shop goods
has the same meaning as in the
Customs Act 1901.
amalgamated company
, in relation to an *
amalgamation
, means the single *
company
that is, or will be, the result of the amalgamation, and that continues, or will continue, after the amalgamation. It may be one of the *
amalgamating companies
or a new company.
amalgamating company
, in relation to an *
amalgamation
, means any *
company
that amalgamates with one or more other companies under the amalgamation.
amalgamation
means any procedure, under an *
Australian law
or a *
foreign law
, by which 2 or more *
companies
amalgamate and continue as one company.
annual apportionment election
means an election made under section
131-10
.
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:
annual apportionment turnover threshold
has the meaning given by subsection
131-5(2)
.
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:
annual GST liability
, for an *
instalment tax period
, has the meaning given by section
162-145
.
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.
annual tax period
has the meaning given by section
151-40
.
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:
annual tax period election
means an election made under section
151-10
.
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:
annual turnover
(Repealed by No 80 of 2007)
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).
annual turnover of financial supplies
(Repealed by No 92 of 2000)
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.
apply
, in relation to a thing acquired or imported, has the meaning given by section
129-55
.
appropriate percentage
, for a *
GST instalment quarter
, has the meaning given by subsection
162-175(5)
.
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.
approved form
has the meaning given by section
388-50
in Schedule
1
to the
Taxation Administration Act 1953
.
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.
approved pathology practitioner
means a person who is an approved pathology practitioner for the purposes of the
Health Insurance Act 1973
.
approved valuation
has the meaning given by subsection
75-35(2)
.
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.
assessable income
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
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.
assessable professional income
has the meaning given by subsection
405-20(1)
of the *
ITAA 1997
.
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.
(a) a * taxable supply under section 78-50 (settlements of insurance claim) or 105-5 (supplies by creditors in satisfaction of debts); or
(b) a * taxable importation ;
means the GST * assessed on the taxable supply or taxable importation.
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.
assessed net amount
, for a *
tax period
, means the *
net amount
*
assessed
for the tax period.
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.
assessment
has the meaning given by the *
ITAA 1997
.
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.
associate
has the meaning given by section
318
of the *
ITAA 1936
.
at least a 90% stake
in a *
company
has the meaning given by section
190-5
.
Australia
(Repealed by No 2 of 2015)
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.
Australian-based business recipient
has the meaning given by subsection
9-26(2)
.
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 .
Australian Business Register
means the register established under section
24
of the
A New Tax System (Australian Business Number) Act 1999
.
Pending amendment
Definition of " Australian Business Register " will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 96, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 25-10(2) .
Definition of " Australian Business Register " inserted by No 176 of 1999, s 3 and Sch 1 item 134, effective 1 July 2000.
Australian Business Registrar
means the Registrar of the *
Australian Business Register
.
Pending amendment
Definition of " Australian Business Registrar " will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 97, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 25-10(2) .
Definition of " Australian Business Registrar " inserted by No 176 of 1999, s 3 and Sch 1 item 135, effective 1 July 2000.
Australian consumer
has the meaning given by subsection
9-25(7)
and affected by section
84-100
.
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.
Australian fee or charge
means a fee or charge (however described), other than an *Australian tax, imposed under an *Australian law and payable to an *Australian government agency.
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.
Australian government agency
has the meaning given by section
995-1
of the *
ITAA 1997
.
Australian law
has the meaning given by section
995-1
of the *
ITAA 1997
.
Australian resident
means a person who is a resident of Australia for the purposes of the *
ITAA 1936
.
Australian tax
means a tax (however described) imposed under an *Australian law.
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.
Australian tax, fee or charge
(Repealed by No 41 of 2011)
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.
average income
has the meaning given by subsection
392-45(1)
of the *
ITAA 1997
.
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.
average input tax credit fraction
has the meaning given by section
79-100
.
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.
base year
has the meaning given by sections
45-320
and
45-470
in Schedule
1
to the
Taxation Administration Act 1953
.
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.
batch repair process
has the meaning given by section
117-5
.
beverage
has the meaning given by subsection
38-4(2)
.
borrowing
has the meaning given by section
995-1
of the *
ITAA 1997
.
business
includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.
business day
has the meaning given by subsection
995-1(1)
of the *ITAA 1997.
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.
car
has the meaning given by section
995-1
of the *
ITAA 1997
.
car depreciation limit
(Repealed by No 77 of 2001)
Definition of " car depreciation limit " repealed by No 77 of 2001, s 3 and Sch 2 item 13, applicable to:
Definition of " car depreciation limit " formerly read:
car depreciation limit
has the meaning given by section 42-80 of the *ITAA 1997.
car limit
has the meaning given by section
40-230
of the *
ITAA 1997
.
The car limit for the 2024/25 financial year is $69,674 (The indexation factor is 1.023, calculated as 445.7 divided by 435.5). The car limit for the 2023/24 financial year is $68,108. The car limit for the 2022/23 financial year was $64,741. The car limit for the 2021/22 financial years was $60,733. The car limit for the 2020/21 financial years was $59,136.
Definition of " car limit " inserted by No 77 of 2001, s 3 and Sch 2 item 13, applicable to:
car parts
, in relation to *
cars
, includes:
(a) bodies for those cars (including insulated bodies, tank-bodies, and other bodies designed for the transport or delivery of goods or other property of particular kinds); and
(b) underbody hoists, and other equipment or apparatus of a kind ordinarily fitted to cars for use in connection with the transport or delivery of goods or other property by those road vehicles.
carried on in Australia
(Repealed by No 2 of 2015)
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).
carried on in the indirect tax zone
, in relation to an *enterprise, has the meaning given by section
9-27
.
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.
carrying on
an *
enterprise
includes doing anything in the course of the commencement or termination of the enterprise.
cash accounting turnover threshold
has the meaning given by subsection
29-40(3)
.
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.
cease to be a member of a GST group
(Repealed by No 12 of 2012)
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.
cease to be a participant of a GST joint venture
(Repealed by No 12 of 2012)
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.
Child Care Minister
means the Minister administering the
Child Care Act 1972
and the family assistance law (within the meaning of section
3
of the
A New Tax System (Family Assistance) (Administration) Act 1999
.
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.
commercial accommodation
has the meaning given by section
87-15
.
commercial residential premises
means:
(a) a hotel, motel, inn, hostel or boarding house; or
(b) premises used to provide accommodation in connection with a * school ; or
(c) a * ship that is mainly let out on hire in the ordinary course of a * business of letting ships out on hire; or
(d) a ship that is mainly used for * entertainment or transport in the ordinary course of a * business of providing ships for entertainment or transport; or
(da) a marina at which one or more of the berths are occupied, or are to be occupied, by * ships used as residences; or
(e) a caravan park or a camping ground; or
(f) anything similar to * residential premises described in paragraphs (a) to (e).
However, it does not include premises to the extent that they are used to provide accommodation to students in connection with an * education institution that is not a * school .
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.
Commissioner
means the Commissioner of Taxation.
Commonwealth entity
(Repealed by No 58 of 2006)
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.
community care
(Repealed by No 76 of 2013)
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.
(a) a body corporate; or
(b) any other unincorporated association or body of persons;
but does not include a * partnership or a * non-entity joint venture .
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.
complying superannuation fund
has the meaning given by section
995-1
of the *
ITAA 1997
.
Definition of " complying superannuation fund " inserted by No 92 of 2000, s 3 and Sch 11 item 12A, effective 1 July 2000.
Comptroller-General of Customs
has the same meaning as in the
Customs Act 1901
.
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.
compulsory third party scheme
is a scheme or arrangement:
(a) that is established by an * Australian law ; and
(b) that is specified in the regulations, or that is of a kind specified in the regulations, made for the purposes of this definition.
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.
connected with Australia
(Repealed by No 2 of 2015)
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.
connected with the indirect tax zone
, in relation to a supply, has the meaning given by sections
9-25
,
84-75
,
85-5
and
126-27
.
Note:
This meaning is also affected by sections 9-26 , 84-83 and 96-5 .
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.
consideration
, for a supply or acquisition, means any consideration, within the meaning given by sections
9-15
and
9-17
, in connection with the supply or acquisition.
Note:
This meaning is affected by sections 75-12 , 75-13 , 75-14 , 78-20 , 78-35 , 78-45 , 78-50 , 78-65 , 78-70 , 79-60 , 79-65 , 79-80 , 80-15 , 80-55 , 81-5 , 81-10 , 81-15 , 82-5 , 82-10 , 99-5 , 100-5 , 100-12 and 102-5 .
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.
consolidated group
has the meaning given by section
703-5
of the *
ITAA 1997
.
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.
consumer
has the meaning given by section
84-75
.
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.
contributing operator
has the meaning given by subparagraph
80-5(1)(c)(ii)
,
80-40(1)(c)(ii)
or
80-80(1)(c)(ii)
.
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.
contributing operator
'
s payment
has the meaning given by subsection
80-5(3)
,
80-40(3)
or
80-80(3)
.
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.
contribution amount
has the meaning given by paragraph
721-25(1)(b)
of the *
ITAA 1997
.
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.
corrected GST amount
has the meaning given by paragraph
19-40(c)
.
corrected input tax credit amount
has the meaning given by paragraph
19-70(c)
.
course materials
, in relation to an *
education course
, means materials provided by the entity supplying the course that are necessarily consumed or transformed by the students undertaking the course for the purposes of the course.
creditable acquisition
has the meaning given by
section 11-5
.
Note:
This meaning is affected by sections 49-35 , 60-10 , 69-5 , 72-40 , 75-20 , 78-30 , 84-145 , 90-15 , 93-5 , 93-15 and 111-5 .
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.
creditable at less than 1/11 of the consideration
has the meaning given by subsection
136-50(2)
.
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.
creditable importation
has the meaning given by section
15-5
.
Note:
This meaning is affected by sections 60-10 and 69-5 .
(a) in relation to the acquisition of a thing - has the meaning given by sections 11-15 and 60-20 ; and
(b) in relation to the importation of a thing - has the meaning given by sections 15-10 and 60-20 ; and
(c) in relation to the * application of a thing acquired or imported - has the meaning given by section 129-50 .
Note:
This meaning is affected by section 70-10 .
CTP ancillary payment or supply
has the meaning given by subsection
79-35(3)
.
Note:
Section 79-90 also treats certain payments or supplies as CTP ancillary payments or supplies.
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.
CTP compensation or ancillary payment or supply
has the meaning given by subsection
79-35(1)
.
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.
CTP compensation payment or supply
has the meaning given by subsection
79-35(2)
.
Note:
Section 79-90 also treats certain payments or supplies as CTP compensation payments or supplies.
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.
CTP dual premium or election payment or supply
means a payment or supply to which section
79-5
or
79-15
applies.
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.
CTP hybrid payment or supply
has the meaning given by section
79-25
.
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.
CTP premium
, in relation to a *
compulsory third party scheme
, means:
(a) a payment of a premium, contribution or similar payment under the scheme; or
(b) a payment of levy in connection with the scheme.
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.
current annual turnover
(Repealed by No 80 of 2007)
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.
current GST lodgment record
has the meaning given by section
162-10
.
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.
current GST turnover
has the meaning given by section
188-15
.
Note:
This meaning is affected by section 188-22 .
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.
customs clearance area
means a place identified under section
234AA
of the
Customs Act 1901.
customs duty
means any duty of customs imposed by that name under a law of the Commonwealth, other than:
(a) the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 ; or
(aa) the A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005 ; or
(b) the A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999 ; or
(c) the A New Tax System (Luxury Car Tax Imposition - Customs) Act 1999 .
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 ).
customs value
, in relation to goods, means the customs value of the goods for the purposes of Division
2
of Part
VIII
of the
Customs Act 1901
.
dealer in precious metal
means an entity that satisfies the Commissioner that a principal part of *
carrying on
its *
enterprise
is the regular supply and acquisition of *
precious metal
.
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.
decreasing adjustment
means an amount arising under one of the following provisions:
| Decreasing adjustments | ||
| Item | Provision | Subject matter |
| 1 | Section 19-55 | Adjustment events (supplies) |
| 2 | Section 19-85 | Adjustment events (acquisitions) |
| 3 | Section 21-5 | Writing off bad debts (taxable supplies) |
| 4 | Section 21-20 | Recovering amounts previously written off (creditable acquisitions) |
| 4AA | Section 75-27 | Payments of further consideration for supplies relating to supplies of real property under the margin scheme |
| 4A | Section 78-10 (including as it applies in accordance with Subdivision 79-A or 79-B or Division 80 ) | Payments or supplies in settlement of insurance claims or under compulsory third party schemes |
| 4B | Subsection 79-10(1) (including as it applies in accordance with Division 80 ) | Decreasing adjustments under compulsory third party schemes |
| 4C | Section 79-50 (including as it applies in accordance with Division 80 ) | Decreasing adjustments under compulsory third party schemes |
| 5 | Section 129-40 | Changes in the extent of creditable purpose |
| 6 | Section 132-5 | Supplies of things acquired or imported to make supplies |
| 6A | Section 133-5 | Decreasing adjustments for additional consideration provided under gross-up clauses |
| 6B | Section 134-5 | Third party payments |
| 7 | Section 137-5 | Stock on hand on becoming registered etc. |
Note:
Decreasing adjustments decrease your net amounts.
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:
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.
dental practitioner
has the meaning given by subsection 3(1) of the
Health Insurance Act 1973.
deposit account
: an account is a
deposit account
if:
(a) the account is made available by an Australian ADI (within the meaning of the Corporations Act 2001 ) in the course of carrying on a banking business (within the meaning of the Banking Act 1959 ); and
(b) amounts credited to the account represent money taken by the ADI on deposit (other than as part-payment for identified goods or services); and
(c) amounts credited to the account do not relate to a debenture (as defined in section 9 of the Corporations Act 2001 ) of the ADI.
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.
derived
has a meaning affected by subsection
6-5(4)
of the *
ITAA 1997
.
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.
digital currency
means digital units of value that:
(a) are designed to be fungible; and
(b) can be provided as *consideration for a supply; and
(c) are generally available to members of the public without any substantial restrictions on their use as consideration; and
(d) either:
(i) are not denominated in any country ' s currency; or
(ii) are denominated in a currency that is not issued by, or under the authority of, an *Australian government agency or a foreign government agency (within the meaning of the Income Tax Assessment Act 1997 ); and
(e) do not have a value that depends on, or is derived from, the value of anything else; and
(f) do not give an entitlement to receive, or to direct the supply of, a particular thing or things, unless the entitlement is incidental to:
(i) holding the digital units of value; or
(ii) using the digital units of value as consideration;
but does not include a thing that, if supplied, would be a *financial supply for a reason other than being a supply of:
(g) one or more digital units of value to which paragraphs (a) to (f) apply; or
(h) *money.
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.
Disability Services Minister
means the Minister administering the
National Disability Insurance Scheme Act 2013
.
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].
dividend
has the meaning given by subsections 6(1), (4) and (5) of the *
ITAA 1936
.
early net amount
has the meaning given by subsection
162-145(3)
.
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.
(a) a * pre-school course ; or
(b) a * primary course ; or
(c) a * secondary course ; or
(d) a * tertiary course ; or
(e) (Repealed by No 143 of 2007)
(f) a * special education course ; or
(g) an * adult and community education course ; or
(h) an * English language course for overseas students ; or
(i) a * first aid or life saving course ; or
(j) a * professional or trade course ; or
(k) a * tertiary residential college course .
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
education institution
has the meaning given by subsection
3(1)
of the
Student Assistance Act 1973
.
Education Minister
(Repealed by No 15 of 2017)
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 .
electronic communication
has the same meaning as in the
Electronic Transactions Act 1999
.
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.
electronic distribution platform
has the meaning given by section
84-70
.
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.
electronic lodgment turnover threshold
has the meaning given by subsection
31-25(4)
.
electronic payment
means a payment by way of electronic transmission, in an electronic format approved by the Commissioner.
electronic signature
(Repealed by No 12 of 2012)
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.
eligible Australian carbon credit unit
means:
(a) a Kyoto Australian carbon credit unit (within the meaning of the Carbon Credits (Carbon Farming Initiative) Act 2011 ); or
(b) a non-Kyoto Australian carbon credit unit (within the meaning of that Act) issued in relation to an eligible offsets project (within the meaning of that Act) for a reporting period (within the meaning of that Act), where:
(i) if it were assumed that the reporting period had ended before the Kyoto abatement deadline (within the meaning of that Act), a Kyoto Australian carbon credit unit would have been issued in relation to the project for the reporting period instead of the non-Kyoto Australian carbon credit unit; and
(ii) the non-Kyoto Australian carbon credit unit is not of a kind specified in the regulations; or
(c) an Australian carbon credit unit (within the meaning of that Act) of a kind specified in the regulations.
Subparagraph (b)(ii) and paragraph (c) do not, by implication, limit the application of subsection 13(3) of the Legislation Act 2003 to other instruments under this Act.
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.
eligible emissions unit
means:
(a) an *eligible international emissions unit; or
(b) an *eligible Australian carbon credit unit.
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.
eligible international emissions unit
has the same meaning as in the
Australian National Registry of Emissions Units Act 2011
.
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 " .
employee share scheme
has the meaning given by the *
ITAA 1997
.
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:
acquisition
(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:
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.
endorsed charitable institution
(Repealed by No 169 of 2012)
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 .
endorsed charity
means an entity that is endorsed as a charity under subsection
176-1(1)
.
Definition of " endorsed charity " inserted by No 169 of 2012, s 3 and Sch 2 item 129, effective 3 December 2012.
endorsed trustee of a charitable fund
(Repealed by No 169 of 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 .
English language course for overseas students
means a course of study or education supplied to overseas students that:
(a) includes study or education in the English language; and
(b) is supplied by an entity that is accredited to provide such courses by a State or Territory authority responsible for their accreditation.
enterprise
has the meaning given by section
9-20
.
entertainment
has the meaning given by section
32-10
of the *
ITAA 1997
.
entity
has the meaning given by section
184-1
.
essential prerequisite
: a qualification is an
essential prerequisite
in relation to the entry to, or the commencement of the practice of, a particular profession or trade if the qualification is imposed:
(a) by or under an * industrial instrument ; or
(b) if there is no industrial instrument for that profession or trade but there is a professional or trade association that has uniform national requirements relating to the entry to, or the commencement of the practice of, the profession or trade concerned - by that association; or
(c) if neither paragraph (a) nor (b) applies but there is a professional or trade association in a State or Territory that has requirements relating to the entry to, or the commencement of the practice of, the profession or trade concerned - by that association.
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.
estimated annual GST amount
has the meaning given by section
162-140
.
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.
exceed the financial acquisitions threshold
has the meaning given by Division
189
.
Definition of " exceed the financial acquisitions threshold " inserted by No 92 of 2000, s 3 and Sch 5 item 9, effective 1 July 2000.
excisable goods
has the meaning given by subsection
4(1)
of the
Excise Act 1901
.
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.
excise duty
means any duty of excise imposed by that name under a law of the Commonwealth.
exempt entity
has the meaning given by section
995-1
of the *
ITAA 1997
.
expense payment benefit
means a *
fringe benefit
that is a benefit of a kind referred to in section
20
of the
Fringe Benefits Tax Assessment Act 1986
.
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.
explanatory section
has the meaning given by section
182-10
.
family
(Repealed by No 156 of 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 .
family member
has the meaning given by subsection
48-15(2)
.
Definition of " family member " inserted by No 156 of 2000, s 3 and Sch 6 item 36, effective 21 December 2000.
farming business
has the meaning given by subsection
38-475(2)
.
FBT year
means a year beginning on 1 April.
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.
Finance Minister
means the Minister administering the
Public Governance, Performance and Accountability Act 2013
.
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) .
financial acquisition
has the meaning given by section
189-15
.
Definition of " financial acquisition " inserted by No 92 of 2000, s 3 and Sch 5 item 10, effective 1 July 2000.
financial institution account
(Repealed by No 179 of 1999)
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.
financial supply
has the meaning given by the regulations made for the purposes of subsection
40-5(2)
.
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.
financial year
means a period of 12 months beginning on 1 July.
first aid or life saving course
means a course of study or instruction that:
(a) principally involves training individuals in one or more of the following:
(i) first aid, resuscitation or other similar life saving skills including personal aquatic survival skills but not including swimming lessons;
(ii) surf life saving;
(iii) aero-medical rescue; and
(b) is provided by an entity:
(i) that is registered (or otherwise approved) by a State or Territory authority that has responsibility for registering (or otherwise approving) entities that provide such courses; or
(ii) that is approved to provide such courses by a State or Territory body that has responsibility for approving the provision of such courses; or
(iii) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Austswim Limited (ACN 097 784 122); or
(iv) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Surf Life Saving Australia Limited (ACN 003 147 180); or
(v) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by The Royal Life Saving Society - Australia (ACN 008 594 616); or
(vi) that uses, as the instructor for the course, a person who holds a training qualification for that course that is a qualification (in life saving) specified in, or of a kind specified in, the regulations.
Definition of " first aid or life saving course " amended by No 20 of 2004, s 3 and Sch 1 items 1-5, by:
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
floating home
means a structure that is composed of a floating platform and a building designed to be occupied (regardless of the term of occupation) as a residence that is permanently affixed to the platform, but does not include any structure that has means of, or is capable of being readily adapted for, self-propulsion.
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.
food
has the meaning given by section
38-4
.
foreign law
has the meaning given by section
995-1
of the *
ITAA 1997
.
Foreign Minister
means the Minister administering the
Diplomatic Privileges and Immunities Act 1967
.
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.
formation
, in relation to a *
GST joint venture
, means 2 or more entities becoming *
participants
in the joint venture as mentioned in subsection
51-7(1)
.
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.
freight container
means a container within the meaning of the Customs Convention on Containers, 1972, signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force.
Definition of " freight container " inserted by No 176 of 1999, s 3 and Sch 1 item 145, effective 1 July 2000.
fringe benefit
has the meaning given by section
995-1
of the *
ITAA 1997
but includes a benefit within the meaning of subsection
136(1)
of the
Fringe Benefits Tax Assessment Act 1986
that is an exempt benefit for the purposes of that Act.
Definition of " fringe benefit " inserted by No 52 of 2000, s 3 and Sch 2 item 2, effective 30 May 2000.
fringe benefits tax
means tax imposed by the
Fringe Benefits Tax Act 1986
.
Definition of " fringe benefits tax " inserted by No 92 of 2000, s 3 and Sch 5 item 10A, effective 1 July 2000.
fund-raising event
has the meaning given by section
40-165
.
Definition of " fund-raising event " inserted by No 92 of 2000, s 3 and Sch 1 item 8, effective 1 July 2000.
(a) a body corporate in relation to which an approval under section 1126 of the Corporations Act 2001 is in force, or is taken to be in force because of subsection 1126(3) of that Act; or
(b) a body corporate that is recognised as a futures exchange in a foreign country and operates as a futures exchange under the laws of that country.
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.
gambling event
has the meaning given by subsection
126-35(2)
.
gambling supply
has the meaning given by subsection
126-35(1)
.
general interest charge
means the charge worked out under Part
IIA
of the
Taxation Administration Act 1953
.
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.
gift-deductible entity
: an entity is a gift-deductible entity if gifts or contributions made to it can be deductible under Division
30
of the *
ITAA 1997
.
gift-deductible purpose
, of an entity, means a purpose that is the principal purpose of:
(a) if the entity legally owns a fund for the operation of which the entity is entitled, under subsection 30-125(2) of the * ITAA 1997 , to be so endorsed - that fund; or
(b) if the entity includes an authority or institution for the operation of which the entity is entitled, under subsection 30-125(2) of the ITAA 1997, to be so endorsed - that authority or institution.
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.
global GST amount
has the meaning given by sections
126-10
,
126-15
and
126-20
.
goods
means any form of tangible personal property.
government entity
has the meaning given by section
41
of the
A New Tax System (Australian Business Number) Act 1999
.
Definition of " government entity " inserted by No 177 of 1999, s 3 and Sch 1 item 130, effective 1 July 2000.
(a) a * government entity ; or
(b) an entity that would be a government entity but for subparagraph (e)(i) of the definition of government entity in the A New Tax System (Australian Business Number) Act 1999 ; or
(c) a local governing body established by or under a * State law or * Territory law .
Definition of " government related entity " inserted by No 177 of 1999, s 3 and Sch 1 item 131, effective 1 July 2000.
government school
means a *
school
that:
(a) supplies any of these kinds of * education courses :
(i) * pre-school courses ;
(ii) full-time * primary courses ;
(whether or not the school supplies any other education courses); and
(iii) full-time * secondary courses ;
(b) is conducted by or on behalf of an * Australian government agency ;
and includes a proposed school that will meet the requirements of paragraphs (a) and (b) once it starts operation.
Definition of " government school " inserted by No 92 of 2000, s 3 and Sch 1 item 8A, effective 1 July 2000.
group liability
of a *
head company
of a *
consolidated group
or a *
MEC group
has the meaning given by paragraph
721-10(1)(a)
of the *
ITAA 1997
.
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.
GST
means tax that is payable under the *
GST law
and imposed as goods and services tax by any of these:
(a) the A New Tax System (Goods and Services Tax Imposition - General) Act 1999 ; or
(b) the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 ; or
(c) the A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999 ; or
(d) the A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Act 2005 ; or
(e) the A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005 ; or
(f) the A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Act 2005 .
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.
GST benefit
has the meaning given by subsection
165-10(1)
.
GST branch
has the meaning given by section
54-5
.
GST branch registration number
, of a branch, means the branch
'
s GST branch registration number notified under section
54-15
.
GST-creditable benefit
(Repealed by No 156 of 2000)
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.
GST disadvantage
has the meaning given by subsection
165-45(2)
.
GST exclusive market value
, in relation to a supply or acquisition:
(a) other than of a * luxury car - is 10/11 of the * GST inclusive market value of the supply or acquisition; or
(b) of a * luxury car - is 10/11 of the * GST inclusive market value of the luxury car (excluding any * luxury car tax that is, or would be, payable on the supply of that car).
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.
(a) in relation to an acquisition:
(i) other than of a * luxury car - means 10/11 of the * price of the supply of the thing being acquired; or
(ii) of a * luxury car - means 10/11 of the * price of the supply of the luxury car (excluding any * luxury car tax payable on the supply); and
(b) in relation to an importation that is a * taxable importation , means the * value of the importation; and
(c) in relation to an importation that is not a taxable importation, means the amount that would be the value of the importation if it were a taxable importation.
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
GST-free
has the meaning given by subsection
9-30(1)
and Division
38
.
GST group
has the meaning given by section
48-5
.
GST inclusive market value
of:
(a) * consideration in connection with a supply; or
(b) a thing, or a supply or acquisition of a thing;
means the market value of the consideration or thing, without any discount for any amount of GST or * luxury car tax payable on the supply.
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.
GST instalment
has the meaning given by subsection
162-70(1)
.
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.
GST instalment payer
has the meaning given by section
162-50
.
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.
GST instalment quarter
has the meaning given by subsections
162-70(2)
and
(3)
.
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.
GST instalment shortfall
, for a *
GST instalment quarter
in relation to which you are liable to pay a penalty under Subdivision
162-D
, means:
(a) if the penalty is payable under section 162-175 - the amount worked out under subsection 162-175(3) or paragraph 162-175(4)(c) (whichever is applicable); or
(b) if the penalty is payable under section 162-180 - the amount worked out under subsection 162-180(3) or paragraph 162-180(4)(c) (whichever is applicable); or
(c) if the penalty is payable under section 162-185 - the amount worked out under subsection 162-185(3) .
Note:
The amount of a GST instalment shortfall can be reduced under section 162-195 or 162-200 (or both).
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.
GST joint venture
has the meaning given by section
51-5
.
(a) this Act; and
(b) any Act that imposes GST; and
(c) the A New Tax System (Goods and Services Tax Transition) Act 1999 ; and
(d) the Taxation Administration Act 1953 , so far as it relates to any Act covered by paragraphs (a) to (c); and
(e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and
(f) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered).
GST religious group
has the meaning given by section
49-5
.
Definition of " GST religious group " inserted by No 92 of 2000, s 3 and Sch 1 item 8B, effective 1 July 2000.
GST return
means a return of the kind referred to in Division
31
, that complies with all the requirements of sections
31-15
and
31-25
of this Act and section
388-75
in Schedule
1
to the
Taxation Administration Act 1953
, and includes a return given in accordance with section
58-50
of this Act.
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.
(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 " 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.
head company
of a *
consolidated group
or a *
MEC group
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
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.
Health Minister
means the Minister administering the
National Health Act 1953
.
higher education institution
means an entity that is a higher education provider as defined in section
16-1
of the
Higher Education Support Act 2003
.
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 .
HIH company
has the meaning given by section
322-5
of the *
ITAA 1997
.
Definition of " HIH company " inserted by No 169 of 2001, s 3 and Sch 5 item 12, applicable:
(a) the HIH Claims Support Trust (established on 6 July 2001); or
(b) the Commonwealth; or
(c) an entity prescribed for the purposes of subsection 322-5(1) of the * ITAA 1997 .
Definition of " HIH rescue entity " inserted by No 169 of 2001, s 3 and Sch 5 item 13, applicable:
hire purchase agreement
has the meaning given by section
995-1
of the *
ITAA 1997
.
home care
has the meaning given by section 45-3 of the
Aged Care Act 1997
.
Definition of " home care " inserted by No 76 of 2013, s 3 and Sch 4 item 5, effective 1 August 2013.
hospital treatment
has the same meaning as in the
Private Health Insurance Act 2007
.
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.
hybrid settlement sharing arrangement
has the meaning given by subsection
80-80(1)
.
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.
import
means import goods into the indirect tax zone.
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.
importation of goods into Australia
(Repealed by No 176 of 1999)
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.
inbound intangible consumer supply
has the meaning given by section
84-65
.
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.
(a) an individual who is a bankrupt; or
(b) an entity that is in liquidation or receivership; or
(c) an entity that has a * representative .
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.
incidental valuable metal goods
means goods:
(a) acquired for the purposes of sale or exchange (but not for manufacture) in the ordinary course of *business; and
(b) that consist wholly or partly of *valuable metal; and
(c) in relation to which any of the following applies:
(i) the goods are collectables or antiques, and the goods are not *precious metals;
(ii) at the time of the acquisition, the market value of the goods exceeds the *valuable metal threshold;
(iii) the goods are in a class determined by the Minister, by legislative instrument, for the purposes of this subparagraph.
Definition of " incidental valuable metal goods " inserted by No 76 of 2017, s 3 and Sch 1 item 9, effective 27 June 2017.
income year
has the meaning given by section
995-1
of the *
ITAA 1997
.
increasing adjustment
means an amount arising under one of the following provisions:
| Increasing adjustments | ||
| Item | Provision | Subject matter |
| 1 | Section 19-50 | Adjustment events (supplies) |
| 2 | Section 19-80 | Adjustment events (acquisitions) |
| 3 | Section 21-10 | Recovering amounts previously written off (taxable supplies) |
| 4 | Section 21-15 | Bad debts written off (creditable acquisitions) |
| 4AAA | Section 75-22 | Input tax credit entitlements for acquisitions relating to supplies of real property under the margin scheme |
| 4AA | Section 78-18 (including as it applies in accordance with Subdivision 79-B or Division 80 ) | Payments of excess etc. under insurance policies or compulsory third party schemes |
| 4AB | Subsection 79-10(2) (including as it applies in accordance with Division 80 ) | Increasing adjustments under compulsory third party schemes |
| 4AC | Section 79-55 (including as it applies in accordance with Division 80 ) | Increasing adjustments under compulsory third party schemes |
| 4AD | Section 80-30 | Increasing adjustments under insurance policy settlement sharing arrangements |
| 4AE | Section 80-70 | Increasing adjustments under nominal defendant settlement sharing arrangements |
| 4A | Section 100-15 | Unredeemed vouchers |
| 5 | Section 129-40 | Changes in the extent of creditable purpose |
| 5A | Section 130-5 | Goods applied solely to private or domestic use |
| 5B | Section 131-55 | Annually apportioned acquisitions and importations |
| 6 | Section 134-10 | Third party payments |
| 7 | Section 135-5 | Supplies of going concerns |
| 8 | Section 138-5 | Cessation of registration |
| 8A | Section 139-5 | Distributions from deceased estates |
| 9 | Section 141-50 | Tradex scheme goods |
Note:
Increasing adjustments increase your net amounts.
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:
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.
indirect tax zone
means Australia (within the meaning of the *ITAA 1997), but does not include any of the following:
(a) the external Territories;
(b) an offshore area for the purpose of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ;
(c) (Repealed by No 59 of 2019)
other than 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 and that is located in an offshore area.
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.
individual
means a natural person.
industrial instrument
has the meaning given by section
995-1
of the *
ITAA 1997
.
ineligible for the margin scheme
has the meaning given by subsections
75-5(3)
and
(4)
.
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.
in existence
(Repealed by No 41 of 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.
inherit
: you inherit a freehold interest in land, a stratum unit or a long-term lease if you become an owner of the interest, unit or lease:
(a) under the will of a deceased person, or that will as varied by a court order; or
(b) by operation of an intestacy law, or such a law as varied by a court order; or
(c) because it is appropriated to you by the legal personal representative of a deceased person in satisfaction of a pecuniary legacy or some other interest or share in the deceased person ' s estate; or
(d) under a deed of arrangement if:
(i) you entered into the deed to settle a claim to participate in the distribution of the deceased person ' s estate; and
(ii) any * consideration given by you for the interest, unit or lease consisted only of the variation or waiver of a claim to one or more other assets that formed part of the estate.
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.
input tax credit
means an entitlement arising under section
11-20
or
15-15
.
input taxed
has the meaning given by subsection
9-30(2)
and Division
40
.
instalment tax period
has the meaning given by subsection
162-55(3)
.
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.
instalment turnover threshold
has the meaning given by subsection
162-5(2)
.
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.
insurance broker
has the meaning given by section
11
of the
Insurance Contracts Act 1984
.
Definition of " insurance broker " inserted by No 177 of 1999, s 3 and Sch 1 item 138, effective 1 July 2000.
insurance policy
means a policy of insurance (or of reinsurance) against loss, damage, injury or risk of any kind, whether under a contract or a law. However, it does not include such a policy to the extent that it does not relate to insurance (or reinsurance) against loss, damage, injury or risk of any kind.
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).
insurance policy settlement sharing arrangement
has the meaning given by subsection
80-5(1)
.
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.
intended or former application of a thing
has the meaning given by section
129-40
.
international transport
means:
(a) in relation to the export of goods - the transport of the goods from their * place of export in the indirect tax zone to a destination outside the indirect tax zone; or
(b) in relation to the import of goods - the transport of the goods from a place outside the indirect tax zone to their * place of consignment in the indirect tax zone.
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.
invoice
means a document notifying an obligation to make a payment.
inwards duty free shop
has the same meaning as in section
96B
of the
Customs Act 1901.
ITAA 1936
means the
Income Tax Assessment Act 1936
.
ITAA 1997
means the
Income Tax Assessment Act 1997
.
joint venture operator
, of a *
GST joint venture
, is the entity last nominated in relation to the joint venture as mentioned in paragraph
51-5(1)(ea)
or
51-70(1)(c)
, but does not include an entity that does not satisfy the requirements of paragraphs
51-10(c)
and
(f)
.
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.
legal practitioner
means a person who is enrolled as a barrister, a solicitor or a barrister and solicitor of:
(a) a federal court; or
(b) a court of a State or Territory.
life insurance policy
means a policy of insurance on the life of an individual.
limited registration entity
has the meaning given by section
146-5
.
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.
liquidator
has the meaning given by subsection
6(1)
of the *
ITAA 1936
.
live stock
(Repealed by No 177 of 1999)
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.
local entry
has the meaning given by section
5-30
of the *
Wine Tax Act
.
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.
lodged electronically
has the meaning given by subsection
31-25(3)
.
long-term accommodation
has the meaning given by subsection
87-20(1)
.
long-term lease
means a supply by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) for at least 50 years if:
(a) at the time of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, it was reasonable to expect that it would continue for at least 50 years; and
(b) unless the supplier is an * Australian government agency - the terms of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, as they apply to the * recipient are substantially the same as those under which the supplier held the premises.
luxury car
has the same meaning as in section
25-1
of the
A New Tax System (Luxury Car Tax) Act 1999
.
Definition of " luxury car " inserted by No 56 of 2010, s 3 and Sch 6 item 117, effective 3 June 2010.
luxury car tax
has the meaning given by section
27-1
of the
A New Tax System (Luxury Car Tax) Act 1999
.
Definition of " luxury car tax " inserted by No 176 of 1999, s 3 and Sch 1 item 150, effective 1 July 2000.
luxury car tax law
has the meaning given in section
27-1
of the
A New Tax System (Luxury Car Tax) Act 1999
.
managing operator
has the meaning given by subparagraph
80-5(1)(c)(i)
,
80-40(1)(c)(i)
or
80-80(1)(c)(i)
.
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.
managing operator
'
s payment or supply
has the meaning given by subsection
80-5(2)
,
80-40(2)
or
80-80(2)
.
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.
margin
, in relation to a *
taxable supply
of *
real property
, has the meaning given by sections
75-10
,
75-11
and
75-16
.
Note:
This meaning is affected by sections 75-12 to 75-15 .
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.
margin scheme
: a *
taxable supply
of *
real property
is under the margin scheme if subsection
75-5(1)
applies.
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.
Masters or Doctoral course
(Repealed by No 143 of 2007)
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.
MEC group
has the meaning given by section
719-5
of the *
ITAA 1997
.
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.
medical practitioner
means a person who is a medical practitioner for the purposes of the
Health Insurance Act 1973
.
(a) a service for which medicare benefit is payable under Part II of the Health Insurance Act 1973 ; or
(b) any other 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 " 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.
member
:
(a)
in relation to a *GST group
-
has the meaning given by section
48-7
; or
(b) in relation to a * GST religious group - means an entity currently approved as one of the members of the group under section 49-5 or paragraph 49-70(1)(a) ; or
(c) in relation to a * consolidated group - has the meaning given by section 703-15 of the * ITAA 1997 .
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).
mineral deposit
means a deposit of *
minerals
, and includes a deposit of sand or gravel.
minerals
has the meaning given by section
40-730
of the *
ITAA 1997
.
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:
Definition of " minerals " inserted by No 92 of 2000, s 3 and Sch 7 item 24, effective 1 July 2000.
(a) any prize, or part of a prize, in the form of * money or *digital currency; or
(b) if the prize is given at a casino - any prize, or part of a prize, in the form of:
(i) money or digital currency; or
(ii) gambling chips that may be redeemed for money or digital currency.
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.
(a) currency (whether of Australia or of any other country); and
(b) promissory notes and bills of exchange; and
(c) any negotiable instrument used or circulated, or intended for use or circulation, as currency (whether of Australia or of any other country); and
(d) postal notes and money orders; and
(e) whatever is supplied as payment by way of:
(i) credit card or debit card; or
(ii) crediting or debiting an account; or
(iii) creation or transfer of a debt.
However, it does not include:
(f) a collector ' s piece; or
(g) an investment article; or
(h) an item of numismatic interest; or
(i) currency the market value of which exceeds its stated value as legal tender in the country of issue; or
(j) one or more digital units of value to which paragraphs (a) to (f) of the definition of digital currency apply.
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.
net amount
, for a tax period, has the meaning given by section
17-5
. However:
(a) it has the meaning given by section 162-105 if the tax period is an * instalment tax period ; or
(b) it has the meaning given by section 123-15 if a choice under Division 123 to apply a *simplified accounting method has effect during the tax period, and paragraph (a) does not apply; or
(c) it has the meaning given by section 126-5 if you are liable for GST on a * gambling supply that is attributable to the tax period, and paragraphs (a) and (b) do not apply.
Note:
Subdivision 21-A of the Wine Tax Act and Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999 can affect the net amount.
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.
net capital loss
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
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.
net GST:
the
net GST
that is or would be payable by an entity for a supply is:
(a) the GST that is or would be payable by the entity on the supply; plus
(b) the sum of any * increasing adjustments that the entity has or would have relating to the supply; minus
(c) the sum of any * decreasing adjustments that the entity has or would have relating to the supply.
Definition of " net GST " inserted by No 177 of 1999, s 3 and Sch 1 item 142, effective 1 July 2000.
net refund position
has the meaning given by subsection
162-5(3)
.
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.
new recreational boat
has the meaning given by subsection
38-185(5)
.
Definition of " new recreational boat " inserted by No 51 of 2011, s 3 and Sch 1 item 3, applicable to supplies that:
new residential premises
has the meaning given by section
40-75
.
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.
nominal defendant settlement sharing arrangement
has the meaning given by subsection
80-40(1)
.
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.
non-cash benefit
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
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.
non-creditable insurance event
has the meaning given by subsection
78-10(3)
.
non-deductible expense
has the meaning given by subsections
69-5(3)
and
(3A)
.
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.
non-entity joint venture
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
Definition of " non-entity joint venture " inserted by No 92 of 2000, s 3 and Sch 7 item 25, effective 1 July 2000.
non-government higher education institution
means an institution that is not a *
higher education institution
and that:
(a) is established as a non-government higher education institution under the law of a State or Territory; or
(b) is registered by a State or Territory higher education recognition authority.
non-profit association
means an entity all the members of which are non-profit bodies.
Non-profit sub-entity
has the meaning given by subsection
63-15(3)
.
Definition of " non-profit sub-entity " inserted by No 177 of 1999, s 3 and Sch 1 item 144, effective 1 July 2000.
non-resident
means an entity that is not an *
Australian resident
.
non-taxable importation
has the meaning given by section
13-10
and Division
42
.
notified instalment amount
has the meaning given by subsection
162-135(1)
.
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.
officer
has the meaning given by the
Corporations Act 2001
.
No 76 of 2023, s 3 and Sch 6 item 9 provides, effective 1 October 2023, that the amendments made by Division 2 of Part 2 of Schedule 3 to the Treasury Laws Amendment (2021 Measures No 5) Act 2021 (No 127 of 2021), which includes s 3 and Sch 3 item 45, do not apply, and are taken never to have applied, in relation to:
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.
offshore supply of low value goods
has the meaning given by section
84-77
.
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.
operations cease
(Repealed by No 156 of 2000)
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).
operator
of a *
compulsory third party scheme
means an entity that is required to make payments or supplies in settlement of claims under the scheme.
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.
outwards duty free shop
has the same meaning as in section
96A
of the
Customs Act 1901.
overdue
: a debt is overdue if there has been a failure to discharge the debt, and that failure is a breach of the debtor
'
s obligations in relation to the debt.
Definition of " overdue " inserted by No 177 of 1999, s 3 and Sch 1 item 143, effective 1 July 2000.
participant
, in relation to a *
GST joint venture
, has the meaning given by section
51-7
.
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.
(a) in relation to an acquisition, has the meaning given by sections 11-30 and 70-20 ; or
(b) in relation to an importation, has the meaning given by section 15-25 .
partly creditable land transport
(Repealed by No 176 of 1999)
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).
partnership
has the meaning given by section
995-1
of the *
ITAA 1997
.
passed on
has a meaning affected by section
142-25
.
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.
PAYE earner
(Repealed by No 178 of 1999)
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.
period of review
, for an *
assessment
, has the meaning given by section
155-35
in Schedule
1
to the
Taxation Administration Act 1953
.
Definition of " period of review " inserted by No 39 of 2012, s 3 and Sch 2 item 2, effective 1 July 2012.
place of consignment
of goods means:
(a) if the goods are posted to a place in the indirect tax zone - the place in the indirect tax zone to which the goods are addressed; or
(aa) if the supplier of the goods is to deliver the goods to a place in the indirect tax zone - the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the goods; or
(ab) if:
(i) neither paragraph (a) nor (aa) applies; and
the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the transport service; or
(ii) the goods are to be transported into the indirect tax zone by an entity supplying a transport service to an entity that is to import the goods into the indirect tax zone;
(b) in any other case - the port or airport of final destination as indicated on the * transportation document .
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.
place of export
of goods means:
(a) if the goods were posted from a place in the indirect tax zone - the place from which they were posted; or
(b) if paragraph (a) does not apply and the goods were packed in a * freight container :
(i) the last place from which they were collected, or to which they were delivered, prior to being so packed; or
(ii) if subparagraph (i) does not apply - the place where they were so packed; or
(c) if the goods are self transported goods - the place, or last place, from which the goods departed the indirect tax zone; or
(d) if paragraphs (a), (b) and (c) do not apply - the place, or first place, where the goods were placed on board a ship or aircraft for export from the indirect tax zone.
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.
potential residential land
means land that it is permissible to use for residential purposes, but that does not contain any buildings that are *
residential premises
.
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.
(a) gold (in an investment form) of at least 99.5% fineness; or
(b) silver (in an investment form) of at least 99.9% fineness; or
(c) platinum (in an investment form) of at least 99% fineness; or
(d) any other substance (in an investment form) specified in the regulations of a particular fineness specified in the regulations.
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.
predominantly for long-term accommodation
has the meaning given by subsection
87-20(3)
.
pre-establishment acquisition
has the meaning given by section
60-15
.
pre-establishment importation
has the meaning given by section
60-15
.
premises
, in relation to a supply of *
food
, has the meaning given by section
38-5
.
premium selection test is satisfied
has the meaning given by subsection
79-5(2)
.
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.
prepaid phone card or facility
has the meaning given by subsection
100-25(2)
.
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.
pre-school course
means a course that is delivered:
(a) in accordance with a pre-school curriculum recognised by:
(i) the education authority of the State or Territory in which the course is delivered; or
(ii) a State or Territory body that has the responsibility for recognising pre-school curricula for courses delivered in that State or Territory; and
(b) by a * school that is recognised as a pre-school under the law of the State or Territory.
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
previously attributed GST amount
has the meaning given by section
19-45
.
previously attributed input tax credit amount
has the meaning given by section
19-75
.
price
, in relation to a supply, has the meaning given by sections
9-75
and
84-20
.
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 .
(a) a course of study or instruction that is delivered:
(i) in accordance with a primary curriculum recognised by the education authority of the State or Territory in which the course is delivered; and
(ii) by a * school that is recognised as a primary school under the law of the State or Territory; or
(b) any other course of study or instruction that the *Student Assistance Minister has determined is a primary course for the purposes of this Act.
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.
primary production business
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
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.
principal member
, for a *
GST religious group
, is the *
member
of the group nominated as mentioned in paragraph
49-5(c)
, or approved as a replacement principal member for the group under paragraph
49-70(1)(c)
.
Definition of " principal member " inserted by No 92 of 2000, s 3 and Sch 1 item 8D, effective 1 July 2000.
private health insurance
means insurance provided under a contract of insurance that was entered into by a private health insurer (within the meaning of the
Private Health Insurance Act 2007
) in the course of carrying on health insurance business (within the meaning of Division 121 of that Act).
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).
professional or trade course
means a course leading to a qualification that is an *
essential prerequisite
:
(a) for entry to a particular profession or trade in Australia; or
(b) to commence the practice of (but not to maintain the practice of) a profession or trade in Australia.
professional service
has the meaning given by subsection 3(1) of the
Health Insurance Act 1973
.
projected annual turnover
(Repealed by No 80 of 2007)
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.
projected GST turnover
has the meaning given by section
188-20
.
Note:
This meaning is affected by sections 188-22 and 188-25 .
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.
property subdivision plan
means a plan:
(a) for the division of * real property ; and
(b) that is registered (however described) under an * Australian law .
Note:
Examples are strata title plans and plans to subdivide land.
Quality of Care Principles
means the principles made under section 96-1 of the
Aged Care Act 1997
.
quarterly tax period
has the meaning given by subsection
31-8(2)
.
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.
(a) any interest in or right over land; or
(b) a personal right to call for or be granted any interest in or right over land; or
(c) a licence to occupy land or any other contractual right exercisable over or in relation to land.
recipient
, in relation to a supply, means the entity to which the supply was made.
recipient created tax invoice
has the meaning given by subsection
29-70(3)
.
recipients contribution
has the meaning given by subsection
136(1)
of the
Fringe Benefits Tax Assessment Act 1986
but includes any consideration paid in respect of the provision of a benefit that is an exempt benefit for the purposes of that Act.
Definition of " recipients contribution " inserted by No 52 of 2000, s 3 and Sch 2 item 3, effective 30 May 2000.
recipient
'
s payment
has the meaning given by paragraph
9(2)(e)
or
10(3)(c)
of the
Fringe Benefits Tax Assessment Act 1986
.
Definition of " recipient ' s payment " inserted by No 52 of 2000, s 3 and Sch 2 item 4, effective 30 May 2000.
recognised professional
: a person is a recognised professional, in relation to the supply of a service of a kind specified in the table in subsection
38-10(1)
, if:
(a) the service is supplied in a State or Territory in which the person has a permission or approval, or is registered, under a * State law or a * Territory law prohibiting the supply of services of that kind without such permission, approval or registration; or
(b) the service is supplied in a State or Territory in which there is no State law or Territory law requiring such permission, approval or registration, and the person is a member of a professional association that has uniform national registration requirements relating to the supply of services of that kind; or
(c) in the case of services covered by item 3 in the table - the service is supplied by an accredited service provider within the meaning of section 4 of the Hearing Services Administration Act 1997 .
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.
recognised tax adviser
has the meaning given by section
995-1
of the *
ITAA 1997
.
redeliverer
, of a *supply of low value goods, has the meaning given by subsection
84-77(4)
.
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.
reduced credit acquisition
has the meaning given by section
70-5
.
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.
reduced credit land transport
(Repealed by No 58 of 2006)
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.
refiner of precious metal
means an entity that satisfies the Commissioner that it regularly converts or refines *
precious metal
in *
carrying on
its *
enterprise
.
(a) in relation to an entity - registered under Part 2-5 ; or
(b) in relation to a branch of an entity - registered under Division 54 .
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.
registered tax agent
(Repealed by No 114 of 2009)
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.
Pending amendment
Definition of " Registrar " will be inserted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 98, effective 22 June 2022 or a day or days to be fixed by Proclamation. effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 25-10(2) . The definition will read:
Registrar
has the same meaning as in the A New Tax System (Australian Business Number) Act 1999 .
registration turnover threshold
has the meaning given by sections
23-15
and
63-25
.
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.
relates to business finance
has the meaning given by subsection
129-10(3)
.
(a) in relation to goods that are exported - has the same meaning as in section 96A of the Customs Act 1901 ; and
(b) in relation to goods that are * airport shop goods - has the same meaning as in section 96B of the Customs Act 1901 .
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.
(a) a minister of religion; or
(b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or
(c) a full-time member of a religious order; or
(d) a student at a college conducted solely for training persons to become members of religious orders.
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.
(a) a trustee in bankruptcy; or
(b) a * liquidator ; or
(c) a receiver; or
(ca) a controller (within the meaning of section 9 of the Corporations Act 2001 ); or
(d) an administrator appointed to an entity under Division 2 of Part 5.3A of the Corporations Act 2001 ; or
(e) a person appointed, or authorised, under an * Australian law to manage the affairs of an entity because it is unable to pay all its debts as and when they become due and payable; or
(f) an administrator of a deed of company arrangement executed by the entity.
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.
representative member
, of a *
GST group
, is the *
member
of the group last nominated as mentioned in paragraph
48-5(1)(d)
or
48-70(1)(c)
.
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.
required to be registered
has the meaning given by sections
23-5
,
57-20
,
58-20
and
144-5
.
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.
resident agent
means an agent that is an *
Australian resident
.
residential care
(Repealed by No 143 of 2004)
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.
residential care service
has the meaning given by the Dictionary in Schedule 1 to the
Aged Care Act 1997
.
residential premises
means land or a building that:
(a) is occupied as a residence or for residential accommodation; or
(b) is intended to be occupied, and is capable of being occupied, as a residence or for residential accommodation;
(regardless of the term of the occupation or intended occupation) and includes a * floating home .
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.
retailer
means an entity that, in the course or furtherance of *
carrying on
its *
enterprise
, sells *
goods
to people who buy them for private or domestic use or consumption.
Definition of " retailer " inserted by No 176 of 1999, s 3 and Sch 1 item 158, effective 1 July 2000.
retirement village
: premises are a retirement village if:
(a) the premises are * residential premises ; and
(b) accommodation in the premises is intended to be for persons who are at least 55 years old, or who are a certain age that is more than 55 years; and
(c) the premises include communal facilities for use by the residents of the premises;
but the following are not retirement villages:
(d) premises used, or intended to be used, for the provision of residential care (within the meaning of the Aged Care Act 1997 ) by an approved provider (within the meaning of the Aged Care Quality and Safety Commission Act 2018 );
(e) * commercial residential premises .
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).
returnable container
(Repealed by No 156 of 2000)
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).
reviewable GST decision
has the meaning given by Subdivision
110-F
in Schedule
1
to the
Taxation Administration Act 1953
.
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.
satisfies the membership requirements
:
(a) in relation to a * GST group - has the meaning given by section 48-10 , 63-50 or 149-25 ; or
(b) in relation to a * GST religious group - has the meaning given by section 49-10 .
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.
satisfies the participation requirements
for a *
GST joint venture
has the meaning given by section
51-10
.
scheme
has the meaning given by subsection
165-10(2)
.
school
means an institution that supplies *
pre-school courses
, *
primary courses
, *
secondary courses
or *
special education courses
but not any other *
education course
.
(a) a course of study or instruction that is a secondary course determined by the *Student Assistance Minister under subsection 5D(1) of the Student Assistance Act 1973 for the purposes of that Act; or
(b) any other course of study or instruction that the Student Assistance Minister has determined is a secondary course for the purposes of this Act.
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.
second-hand goods
does not include:
(a) goods (except *incidental valuable metal goods) to the extent that they consist of *valuable metal; or
(b) (Repealed by No 76 of 2017)
(c) animals or plants.
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.
serviced apartment
: an apartment (however described) is a serviced apartment in relation to a *
retirement village
if:
(a) the apartment is designed to be occupied by aged residents who require either or both of the following:
(i) the services set out in item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the * Quality of Care Principles ;
(ii) the services set out in item 3.8 (nursing services) of Part 3 of that Schedule; and
(b) at least one responsible person is continuously:
(i) on call to render emergency assistance to the residents of the apartment; and
(ii) in reasonable proximity to the apartment; and
(c) the apartment is part of a single complex of apartments to which paragraphs (a) and (b) apply, and is accessible from a common corridor linking the apartment to the other apartments in the complex; and
(d) there is in the retirement village a communal dining facility that is available for use by the residents of apartments in the retirement village to which paragraphs (a), (b) and (c) apply.
However, a detached house, row house, terrace house, town house or villa unit is not a serviced apartment.
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).
settlement amount
has the meaning given by subsection
78-15(4)
.
Definition of " settlement amount " inserted by No 177 of 1999, s 3 and Sch 1 item 151, effective 1 July 2000.
share
in a *
company
means a share in the capital of the company, and includes stock.
ship
means any vessel used in navigation, other than air navigation.
ship
'
s stores
has the meaning given by section
130C
of the
Customs Act 1901
.
simplified accounting method
means an arrangement in respect of which a determination under section
123-5
is in force.
Definition of " simplified accounting method " inserted by No 176 of 1999, s 3 and Sch 1 item 159, effective 1 July 2000.
small business entity
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
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.
small enterprise entity
has the meaning given by subsection
123-7(1)
.
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.
small enterprise turnover threshold
has the meaning given by subsection
123-7(2)
.
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.
special education course
means a course of education that provides special programs designed specifically for children with disabilities or students with disabilities (or both).
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.
special professional
has the meaning given by subsection
405-25(1)
of the *
ITAA 1997
.
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.
stated monetary value
has the meanings given by subsections
100-5(2A) and (2B)
.
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.
State law
has the meaning given by section 995-1 of the *
ITAA 1997
.
statutory compensation scheme
has the meaning given by section
78-105
.
Definition of " statutory compensation scheme " inserted by No 177 of 1999, s 3 and Sch 1 item 152, effective 1 July 2000.
stratum unit
has the meaning given by subsection
124-190(3)
of the *
ITAA 1997
.
student accommodation
has the meaning given by subsection
38-105(3)
.
Student Assistance Minister
has the same meaning as in the
Income Tax Assessment Act 1997
.
Definition of " Student Assistance Minister " inserted by No 15 of 2017, s 3 and Sch 4 item 16, effective 1 April 2017.
Subdivision 38-P period
, in relation to the supply of a *
car
to an individual, means the period starting when he or she acquires it and ending at the earliest of the following times:
(a) the end of 2 years after the acquisition;
(b) the time when the car is no longer reasonably capable of being used for the purpose for which cars of that kind are ordinarily used;
(c) a time that the Commissioner considers to be appropriate in special circumstances.
substantial renovations
of a building are renovations in which all, or substantially all, of a building is removed or replaced. However, the renovations need not involve removal or replacement of foundations, external walls, interior supporting walls, floors, roof or staircases.
Definition of " substantial renovations " inserted by No 176 of 1999, s 3 and Sch 1 item 161, effective 1 July 2000.
superannuation fund
has the meaning given by section
995-1
of the *
ITAA 1997
.
supplier-taxed offshore supply of low value goods
has the meaning given by section
84-85
.
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.
supply
has the meaning given by section
9-10
.
supply of a going concern
has the meaning given by subsection
38-325(2)
.
supply of low value goods
has the meaning given by section
84-79
.
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.
taxable at less than 1/11 of the price
has the meaning given by subsection
136-50(1)
.
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.
taxable dealing
, in relation to *wine, has the meaning given by section
33-1
of the *Wine Tax Act.
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 .
taxable importation
has the meaning given by subsections
13-5(1)
and
114-5(1)
.
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.
taxable importation of a luxury car
has the meaning given by section
27-1
of the
A New Tax System (Luxury Car Tax) Act 1999
.
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 .
taxable supply
has the meaning given by sections
9-5
,
78-50
,
84-5
and
105-5
.
Note:
This meaning is also affected by sections 49-30 , 66-45 , 72-5 , 78-25 , 78-60 , 78-65 , 78-70 , 79-60 , 79-85 , 80-10 , 80-50 , 84-85 , 90-5 , 100-5 , 100-18 , 110-5 , 110-15 , 110-20 , 110-25 , 110-30 , 113-5 and 142-10 .
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.
taxation law
has the meaning given by section
2
of the
Taxation Administration Act 1953
.
tax invoice
has the meaning given by subsections
29-70(1)
and
48-57(1)
, and includes a document that the Commissioner treats as a tax invoice under subsection
29-70(1B)
. However, it does not include a document that does not comply with the requirements of section
54-50
(if applicable).
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.
taxi travel
means travel that involves transporting passengers, by taxi or limousine, for fares.
tax loss
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
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.
tax period
means a tax period applying to you under:
(a) Division 27 (about quarterly and one month tax periods); or
(b) section 48-73 (about GST groups with incapacitated entities); or
(c) section 57-35 (about resident agents); or
(d) section 58-35 (about representatives of incapacitated entities); or
(e) section 151-40 (about annual tax periods); or
(f) section 162-55 (about instalment tax periods).
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:
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.
tax period turnover threshold
has the meaning given by subsection
27-15(3)
.
tax-related liability
has the meaning given by section
255-1
in Schedule
1
to the
Taxation Administration Act 1953
.
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.
telecommunication supply
has the meaning given by section
85-10
.
Definition of " telecommunication supply " inserted by No 177 of 1999, s 3 and Sch 1 item 156, effective 1 July 2000.
Territory law
has the meaning given by section
995-1
of the *
ITAA 1997
.
(a) a course of study or instruction that is a tertiary course determined by the *Student Assistance Minister under subsection 5D(1) of the Student Assistance Act 1973 for the purposes of that Act; or
(aa) 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 ; or
(b) any other course of study or instruction that the Student Assistance Minister has determined is a tertiary course for the purposes of this Act.
Definition of " tertiary course " amended by No 15 of 2017, s 3 and Sch 4 items 17 and 18, 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 " tertiary course " amended by No 143 of 2007, s 3 and Sch 7 item 5, by inserting para (aa), effective 1 July 2006.
tertiary residential college course
means a course supplied in connection with a *tertiary course at premises that are used to provide accommodation to students undertaking tertiary courses.
Definition of " tertiary residential college course " substituted by No 143 of 2007, s 3 and Sch 7 item 6, effective 1 July 2006. The definition formerly read:
tertiary residential college course
means a course supplied in connection with a * tertiary course or a * Masters or Doctoral course at premises that are used to provide accommodation to students undertaking tertiary courses or Masters or Doctoral courses.
thing
means anything that can be supplied or imported.
third party adjustment note
means a document that complies with the requirements of section
134-20
and (if applicable) section
54-50
.
Definition of " third party adjustment note " inserted by No 21 of 2010, s 3 and Sch 1 item 23, applicable in relation to payments made on or after 1 July 2010.
total Subdivision 66-B credit amount
has the meaning given by subsection
66-65(1)
.
Definition of " total Subdivision 66-B credit amount " inserted by No 177 of 1999, s 3 and Sch 1 item 157, effective 1 July 2000.
total Subdivision 66-B GST amount
has the meaning given by subsection
66-65(2)
.
Definition of " total Subdivision 66-B GST amount " inserted by No 177 of 1999, s 3 and Sch 1 item 158, effective 1 July 2000.
tradex order
has the meaning given by subsection
141-10(2)
.
Definition of " tradex order " inserted by No 176 of 1999, s 3 and Sch 7 item 15, effective 1 July 2000.
tradex scheme goods
has the meaning given by subsection
141-10(1)
.
Definition of " tradex scheme goods " inserted by No 176 of 1999, s 3 and Sch 7 item 16, effective 1 July 2000.
transportation document
includes the following:
(a) a consignment note;
(b) a house bill of lading;
(c) an ocean bill of lading;
(d) a house air waybill;
(e) a master air waybill;
(f) a sea waybill;
(g) a straight line air waybill;
(h) a sub-master air waybill;
(i) other similar documents.
Definition of " transportation document " inserted by No 176 of 1999, s 3 and Sch 1 item 164, effective 1 July 2000.
TSA contributing member
of a *
consolidated group
or a *
MEC group
has the meaning given by paragraph
721-25(1)(a)
of the *
ITAA 1997
.
Definition of " TSA contributing member " inserted by No 101 of 2004, s 3 and Sch 6 item 10, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.
turnover threshold
has the meaning given by subsection
188-10(3)
.
Definition of " turnover threshold " substituted by No 80 of 2007, s 3 and Sch 2 item 60, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read:
turnover threshold
means:
(a) the *cash accounting turnover threshold; or
(b) the *electronic lodgment turnover threshold; or
(c) the *registration turnover threshold; or
(d) the *tax period turnover threshold.
unit trust
has the meaning given by subsection
202A(1)
of the *
ITAA 1936
.
untaxable Commonwealth entity
has the meaning given by section
177-1
.
Definition of " untaxable Commonwealth entity " inserted by No 58 of 2006, s 3 and Sch 7 item 15, effective 22 June 2006.
valid meal entertainment register
means a valid meal entertainment register within the meaning of section
37CA
of the
Fringe Benefits Tax Assessment Act 1986
.
Definition of " valid meal entertainment register " inserted by No 156 of 2000, s 3 and Sch 3 item 33, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.
(a) gold, silver or platinum; or
(b) any other substance specified for the purposes of paragraph (d) of the definition of precious metal in this section.
Definition of " valuable metal " inserted by No 76 of 2017, s 3 and Sch 1 item 11, effective 27 June 2017.
valuable metal threshold
has the meaning given by section
86-10
.
Definition of " valuable metal threshold " inserted by No 76 of 2017, s 3 and Sch 1 item 11, effective 27 June 2017.
(a) value of a * taxable importation has the meaning given by sections 13-20 , 13-25 , 117-5 and 117-10 ; and
(b) value of a * taxable supply has the meaning given by sections 9-75 , 9-80 , 72-10 , 72-70 , 78-5 , 78-60 , 78-95 , 79-40 , 79-85 , 87-10 , 90-10 , 96-10 and 108-5 ;
(c) (Repealed by No 177 of 1999)
(d) value of a supply includes the meaning given by section 188-35 .
Note:
Section 188-30 contains a means of working out, for the purposes of Division 188 , the value of a supply that is not a taxable supply, and section 188-32 contains a means of working out, for those purposes, the value of gambling supplies.
Definition of " value " amended by No 67 of 2003, s 3 and Sch 11 item 41, by inserting " 79-40, 79-85, " after " 78-95, " in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.
Definition of " value " amended by No 156 of 2000, s 3 and Sch 2 item 12, by substituting " , 117-5 and 117-10 " for " and 117-5 " in para (a), applicable to importations into Australia on or after 1 July 2000.
Definition of " value " amended by No 92 of 2000, s 3 and Sch 11 item 13, by inserting " , and section 188-32 contains a means of working out, for those purposes, the value of gambling supplies " at the end, effective 1 July 2000.
Definition of " value " amended by No 177 of 1999, s 3 and Sch 1 items 159 to 161, by substituting " 78-5, 78-60, 78-95 " for " 78-40, 78-45 " , omitting " and " (last occurring) in para (b) and repealing para (c), effective 1 July 2000. Para (c) formerly read:
(c) value of a repair or renovation of goods has the meaning given by section 117-10; and
Definition of " value " amended by No 176 of 1999, s 3 and Sch 1 item 165, by inserting para (d), effective 1 July 2000.
varied instalment amount
has the meaning given by subsection
162-140(1)
and paragraph
162-140(5)(a)
.
Definition of " varied instalment amount " inserted by No 73 of 2001, s 3 and Sch 1 item 55, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
voucher
has the meaning given by subsection
100-25(1)
.
Definition of " voucher " amended by No 32 of 2006, s 3 and Sch 4 item 19, by substituting " subsection 100-25(1) " for " section 100-25 " , applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.
Definition of " voucher " inserted by No 177 of 1999, s 3 and Sch 1 item 162, effective 1 July 2000.
wine
has the meaning given by Subdivision
31-A
of the *Wine Tax Act.
Definition of " wine " 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 .
wine tax
has the meaning given by section
33-1
of the *
Wine Tax Act
.
Definition of " wine tax " amended by No 39 of 2012, s 3 and Sch 4 item 11, by substituting " *Wine Tax Act " for " A New Tax System (Wine Equalisation Tax) Act 1999 " , effective 15 April 2012.
Definition of " wine tax " inserted by No 176 of 1999, s 3 and Sch 1 item 166, effective 1 July 2000.
Wine Tax Act
means the
A New Tax System (Wine Equalisation Tax) Act 1999
.
Definition of " Wine Tax Act " inserted by No 39 of 2012, s 3 and Sch 4 item 12, effective 15 April 2012.
wine tax law
has the meaning given in section
33-1
of the *
Wine Tax Act
.
Definition of " wine tax law " amended by No 39 of 2012, s 3 and Sch 4 item 13, by substituting " *Wine Tax Act " for " A New Tax System (Wine Equalisation Tax) Act 1999 " , effective 15 April 2012.
withholding payment
covered by a particular provision in Schedule
1
to the
Taxation Administration Act 1953
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
Definition of " withholding payment " (second occurring) amended by No 12 of 2012, s 3 and Sch 6 item 72, by substituting " *ITAA 1997 " for " Income Tax Assessment Act 1997 " , effective 21 March 2012.
Definition of " withholding payment " (second occurring) inserted by No 178 of 1999, s 3 and Sch 1 item 69, effective 22 December 1999.
withholding payment
has the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.
Definition of " withholding payment " amended by No 12 of 2012, s 3 and Sch 6 item 73, by substituting " *ITAA 1997 " for " Income Tax Assessment Act 1997 " , effective 21 March 2012.
Definition of " withholding payment " inserted by No 178 of 1999, s 3 and Sch 1 item 68, effective 22 December 1999.
you
: if a provision of this Act uses the expression
you
, it applies to entities generally, unless its application is expressly limited.
Note:
The expression you is not used in provisions that apply only to entities that are not individuals.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.