A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Sch 15 heading and the note substituted by SLI No 126 of 2013, reg 4 and Sch 1 item 2, effective 16 February 2013. The heading and the note formerly read:

Schedule 15 - Transitional arrangements

(regulation 120-0.00)

Pt 6 inserted by FRLI No F2017L01568, reg 4 and Sch 1 item 6, effective 1 July 2017.

Cl 108 inserted by FRLI No F2017L01568, reg 4 and Sch 1 item 6, effective 1 July 2017.

Sch 15 inserted by SLI No 6 of 2013, reg 3 and Sch 2 item 6, effective 16 February 2013.

Definition of " 100% subsidiary " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 107(a), effective 31 March 2015. The definition formerly read:

100% subsidiary
- see the Dictionary in Part 6-3 of the Act.

Definition of " 100% subsidiary " inserted by SR No 48 of 2001, reg 3 and Sch 1 item 4, effective 1 July 2000.

Definition of " ABN " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 107(b), effective 31 March 2015. The definition formerly read:

ABN
see the Dictionary in Part 6-3 of the Act.

Definition of " acquisition " substituted by SLI No 39 of 2015, reg 4 and Sch 1 item 108, effective 31 March 2015. The definition formerly read:

acquisition
- see regulation 40-5.05 .

Definition of " approved entity " amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting " assessed GST " for " GST " , effective 17 December 2013.

Definition of " APRA " inserted by SLI No 215 of 2012, reg 3 and Sch 1 item 1, effective 1 July 2011.

Definition of " Australian ADI " amended by SLI No 108 of 2011, reg 3 and Sch 1 item 2, by substituting " Corporations Act 2001 . " for " Corporations Law. " , effective 21 June 2011.

Definition of " company " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(a), effective 31 March 2015. The definition formerly read:

company
see the Dictionary in Part 6-3 of the Act.

Definition of " Comptroller-General of Customs " inserted by SLI No 90 of 2015, reg 4 and Sch 2 item 21, effective 1 July 2015.

Definition of " connected with Australia " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(b), effective 31 March 2015. The definition formerly read:

connected with Australia
, in relation to a financial supply, has the meaning given by section 9-25 of the Act.

Note

This meaning is affected by s 96-5 of the Act.

Definition of " consideration " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(c), effective 31 March 2015. The definition formerly read:

consideration
see the Dictionary in Part 6-3 of the Act.

Definition of " credit union " substituted by SLI No 215 of 2012, reg 3 and Sch 1 item 2, effective 1 July 2011. The definition formerly read:

credit union
includes the Cairns Penny Bank Limited (ACN 087 933 757).

Definition of " Enterprise " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(d), effective 31 March 2015. The definition formerly read:

Enterprise
see section 9-20 of the Act.

Definition of " externally-administered body corporate " repealed by FRLI No F2016L01926, reg 4 and Sch 1 item 4, effective 1 March 2017. The definition formerly read:

externally-administered body corporate
has the meaning given by section 9 of the Corporations Act 2001 .

Definition of " externally-administered body corporate " amended by SLI No 108 of 2011, reg 3 and Sch 1 item 3, by substituting " by section 9 of the Corporations Act 2001 . " for " in the Corporations Law. " , effective 21 June 2011.

Definition of " financial supply " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(e), effective 31 March 2015. The definition formerly read:

financial supply
see subsection 40-5(2) of the Act.

Definition of " gift-deductible entity " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(f), effective 31 March 2015. The definition formerly read:

gift-deductible entity
see the Dictionary in Part 6-3 of the Act.

Definition of " GST " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(g), effective 31 March 2015. The definition formerly read:

GST
see the Dictionary in Part 6-3 of the Act.

Definition of " GST branch " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(h), effective 31 March 2015. The definition formerly read:

GST branch
see section 54-5 of the Act.

Definition of " GST-free " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(i), effective 31 March 2015. The definition formerly read:

GST-free
see subsection 9-30(1) and Division 38 of the Act.

Definition of " GST-free " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(j), effective 31 March 2015. The definition formerly read:

GST group
see section 48-5 of the Act.

Definition of " GST joint venture " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(k), effective 31 March 2015. The definition formerly read:

GST joint venture
see section 51-5 of the Act.

Definition of " GST return " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(l), effective 31 March 2015. The definition formerly read:

GST return
see the Dictionary in Part 6-3 of the Act.

Definition of " input tax credit " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(m), effective 31 March 2015. The definition formerly read:

input tax credit
see the Dictionary in Part 6-3 of the Act.

Definition of " input taxed " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(n), effective 31 March 2015. The definition formerly read:

input taxed
see subsection 9-30(2) and Division 40 of the Act.

Definition of " joint venture operator " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(o), effective 31 March 2015. The definition formerly read:

joint venture operator
, for a GST joint venture, see the Dictionary in Part 6-3 of the Act.

Definition of " member " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(p), effective 31 March 2015. The definition formerly read:

member
, in relation to a GST group, see the Dictionary in Part 6-3 of the Act.

Definition of " money " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(q), effective 31 March 2015. The definition formerly read:

money
see the Dictionary in Part 6-3 of the Act.

Definition of " National Training Framework " inserted by SLI No 258 of 2007, reg 3 and Sch 1 item 3, effective 28 August 2007.

Definition of " Participant " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(r), effective 31 March 2015. The definition formerly read:

Participant
, in relation to a GST joint venture, see the Dictionary in Part 6-3 of the Act.

Definition of " partnership " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(s), effective 31 March 2015. The definition formerly read:

partnership
see the Dictionary in Part 6-3 of the Act.

Definition of " payment system " amended by FRLI No F2017L01568, reg 4 and Sch 1 item 7, by inserting " or digital currency " after " money " , applicable in relation to supplies or payments made on or after 1 July 2017.

Definition of " price " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(t), effective 31 March 2015. The definition formerly read:

price
, in relation to a supply, see section 9-75 of the Act.

Definition of " recipient " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(u), effective 31 March 2015. The definition formerly read:

recipient
, in relation to a supply, see the Dictionary in Part 6-3 of the Act.

Definition of " recipient created tax invoice " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(v), effective 31 March 2015. The definition formerly read:

recipient created tax invoice
see subsection 29-70(3) of the Act.

Definition of " reduced credit acquisition " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(w), effective 31 March 2015. The definition formerly read:

reduced credit acquisition
has the meaning given by subsection 70-5(1) of the Act.

Definition of " registered " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(x), effective 31 March 2015. The definition formerly read:

registered
means registered under Part 2-5 of the Act.

Definition of " registered training organisation " inserted by SLI No 258 of 2007, reg 3 and Sch 1 item 4, effective 28 August 2007.

Definition of " required to be registered " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(y), effective 31 March 2015. The definition formerly read:

required to be registered
has the meaning given by sections 23-5, 57-20, 144-5 and 147-5 of the Act.

Definition of " securities " amended by SLI No 108 of 2011, reg 3 and Sch 1 item 4, by substituting " Corporations Act 2001 . " for " Corporations Law. " , effective 21 June 2011.

Definition of " supply " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(z), effective 31 March 2015. The definition formerly read:

supply
see section 9-10 of the Act.

Definition of " taxable supply " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(za), effective 31 March 2015. The definition formerly read:

taxable supply
see the Dictionary in Part 6-3 of the Act.

Definition of " taxation law " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(zb), effective 31 March 2015. The definition formerly read:

taxation law
see the Dictionary in Part 6-3 of the Act.

Definition of " tax invoice " repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(zc), effective 31 March 2015. The definition formerly read:

tax invoice
see the Dictionary in Part 6-3 of the Act.

Definition of " TRS verification facility " amended by SLI No 39 of 2015, reg 4 and Sch 1 item 110, by substituting " the indirect tax zone " for " Australia " (first occurring), effective 31 March 2015.