Comparison table – A New Tax System (Goods and Services Tax) Regulations 1999 to A New Tax System (Goods and Services Tax) Regulations 2019



A New Tax System (Goods and Services Tax) Regulations 1999 A New Tax System (Goods and Services Tax) Regulations 2019 Comment
Regulation Section  
  Chapter 2 The basic rules  
Part 2-5 – Registration
Division 23 – Who is required to be registered and who may be registered
23-15.01 Registration turnover threshold (other than for non-profit bodies) 23-15.01 Registration turnover threshold (other than for non-profit bodies)  
23-15.02 Registration turnover threshold for non-profit bodies 23-15.02 Registration turnover threshold for non-profit bodies  
Part 2-6 – Tax periods
Division 29 – What is attributable to tax periods
Subdivision 29-C – Tax invoices and adjustment notes
29-80.01 Value of taxable supply 29-80.01 Value of taxable supply for which tax invoice not required  
29-80.02 Adjustment note threshold 29-80.02 Amount for which adjustment note not required  
Part 2-7 – Returns, payments and refunds
Division 33 – Payments of GST
33-15.01 Purpose of Division 33-15.01 Object of this Division  
33-15.02 Application for approval 33-15.02 Application for approval Former subregulation 33-15.02(2) removed – now covered by section 388-50 of Schedule 1 to the Taxation Administration Act 1953
33-15.03(1)-(4) Requirements for approval 33-15.03(1)-(4) Requirements for approval  
33-15.03(5) Requirements for approval 196-1.01 Definitions Definition of 'related entity' now located in the dictionary.
33-15.04 Bank guarantee requirement 33-15.04 Bank guarantee requirement  
33-15.05 Decision on application – notice and date of effect 33-15.05 Decision on application-notice and date of effect  
33-15.06(1)(a) Electronic dealings by approved entities 33-15.01A(b) Circumstances in which payments of assessed GST on taxable importations are deferred  
33-15.06(1)(b) Electronic dealings by approved entities 33-15.01A(a) Circumstances in which payments of assessed GST on taxable importations are deferred Electronic lodgment requirements now specified in the relevant approved form issued by the Commissioner under section 388-50 of Schedule 1 to the Taxation Administration Act 1953.
33-15.06(1)(c) Electronic dealings by approved entities 33-15.01B(2) Payment  
33-15.06(2) Electronic dealings by approved entities Removed   Former subregulation 33-15.06(2) has been removed as it is not necessary.
33-15.07 Due date for deferred payments 33-15.01B(1) Payment  
33-15.08 Revocation of approval 33-15.08 Revocation of approval  
33-15.09 Review of decisions 33-15.09 Review of decisions  
  Chapter 3 The exemptions  
Part 3-1 – Supplies that are not taxable supplies
Division 38 – GST-free supplies
Subdivision 38-A – Food
38-3.01 GST-free beverages supplied from vending machines 38-3.02 GST-free beverages supplied from vending machines  
38-3.02 Food additives 38-3.01 Food additives  
Subdivision 38-B – Health
38-45.01 Medical aids and appliances 38-45.01 Medical aids and appliances  
Subdivision 38-E – Exports and other supplies for consumption outside the indirect tax zone Subdivision 38-E-Exports and other cross-border supplies  
38-185.01 Export of goods by travellers as accompanied baggage 38-185.01 Export of goods by travellers as accompanied baggage  
Division 40 – Input taxed supplies
Subdivision 40-A – Financial supplies
40-5.01 Object of Subdivision 40-A 40-5.01 Object of Subdivision 40-A  
40-5.02 Interests 196-1.01 Definitions Definition of 'interest' now located in the dictionary.
40-5.03 Provision 196-1.01 Definitions Definition of 'provision' now located in the dictionary.
40-5.04 Disposal 196-1.01 Definitions Definition of 'disposal' now located in the dictionary.
40-5.05 Acquisition 40-5.05 Acquisition See also definition of 'acquisition' in the dictionary.
40-5.06 Financial supply providers 40-5.06 Financial supply providers  
40-5.07 Financial supply facilitators 40-5.07 Financial supply facilitators  
40-5.08 When supply may be financial supply 40-5.08 When supply may be financial supply  
40-5.09 What supplies are financial supplies 40-5.09 What supplies are financial supplies  
40-5.10 Incidental financial supplies 40-5.10 Incidental financial supplies  
40-5.11 Examples of supplies that are financial supplies 40-5.11 Examples of supplies that are financial supplies  
40-5.12 What supplies are not financial supplies 40-5.12 What supplies are not financial supplies  
40-5.13 Examples of supplies that are not financial supplies 40-5.13 Examples of supplies that are not financial supplies  
  Chapter 4 The special rules  
Part 4-1 – Special rules mainly about particular ways entities are organised
Division 48 – GST groups
Subdivision 48-A – Approval of GST groups Subdivision 48-A – Formation and membership of GST groups  
48-10.01 Definitions for Subdivision 196-1.01 Definitions Definitions of 'fixed trust', and 'shareholder' now located in the dictionary.
Note:
Definition of 'family' removed – refer to definition of 'family member' in the A New Tax System (Goods and Services Tax) Act 1999.
Definition of 'GST group' removed – refer to definition of 'GST group' in the A New Tax System (Goods and Services Tax) Act 1999.
Definition of 'representative' removed – refer to definition of 'associated person' in the dictionary.
48-10.01A Trust distribution and beneficiaries 48-10.01 Trust distribution and beneficiaries  
48-10.02(1)-(5) Membership requirements for partnerships 48-10.02 Membership requirements for partnerships  
48-10.02(6) Membership requirements for partnerships 196-1.01 Definitions Definitions of 'family trust' and 'family company' now located in the dictionary.
48-10.03 Membership requirements for trusts 48-10.03 Membership requirements for trusts  
48-10.03A Alternative membership requirements for groups of fixed trusts 48-10.03A Alternative membership requirements for groups of fixed trusts  
48-10.04 Membership requirements for individuals 48-10.04 Membership requirements for individuals  
Division 51 – GST joint ventures
  Subdivision 51-A – Formation of and participation in GST joint ventures  
51-5.01 Specified purposes for GST joint ventures 51-5.01 Specified purposes for GST joint ventures  
Part 4-2 – Special rules mainly about supplies and acquisitions
Division 70 – Financial supplies (reduced credit acquisitions)
70-5.01 Objects of Division 70 70-5.01 Objects of this Division  
70-5.01A Definition 70-5.01A Meaning of closely related  
70-5.02(1)-(3) Acquisitions that attract reduced input tax credits: general 70-5.02(1)-(2) Acquisitions that attract reduced input tax credits: general  
70-5.02(4) Acquisitions that attract reduced input tax credits: general 196-1.01 Definitions Refer to definitions of 'management investment scheme', 'mortgage loan', 'mortgage scheme', 'recognised trust scheme', 'securitisation entity' in the dictionary.
Note:
Definition of 'debt interest' in former subregulation 70-5.02(4) has been removed from section 70-5.02 as that phrase is not referenced in the section.
Definitions of 'long-term lease', 'real property' and 'stratum unit' removed – refer to the definitions for these phrases in the A New Tax System (Goods and Services Tax) Act 1999.
70-5.02A Acquisitions that attract reduced input tax credits: certain offshore supplies 70-5.02A(1)-(2) Acquisitions that attract reduced input tax credits: certain offshore supplies  
70-5.02B(1)-(2) Reduced credit acquisitions 70-5.02A(3)-(4) Acquisitions that attract reduced input tax credits: certain offshore supplies  
70-5.02C Unabsorbed contribution 70-5.02A(5) Acquisitions that attract reduced input tax credits: certain offshore supplies  
70-5.02D Prohibition against claiming twice 70-5.02D Prohibition against claiming twice  
70-5.03 Percentage to which input tax credits are reduced 70-5.03 Percentage to which input tax credits are reduced  
Division 78 – Insurance
78-105.01 Statutory compensation schemes 78-105.01 Statutory compensation schemes  
Division 79 – Compulsory third party schemes
79-35.01 Meaning of CTP ancillary payment or supply 79-35.01 CTP ancillary payment or supply  
Division 81 – Taxes, fees and charges Division 81 – Payment of taxes, fees and charges   
81-10.01 Fees and charges which constitute consideration 81-10.01 Fees and charges which constitute consideration  
81-15.01(1) Fees and charges which do not constitute consideration 81-15.01 Fees and charges which do not constitute consideration  
81-15.01(2) Fees and charges which do not constitute consideration 196-1.01 Definitions Refer to definition of 'waste' in the dictionary
81-15.02 Fees and charges covered by regulations 81-10.01 and 81-15.01 81-15.02 Fees and charges covered by sections 81-10.01 and 81-15.01  
Part 4-7 – Special rules mainly about returns, payments and refunds
Division 168 – Tourist refund scheme
Subdivision 168-1 – Kinds of acquisitions Subdivision 168-A – Kinds of acquisitions  
168-5.01 Acquisition 168-5.01 Acquisition  
168-5.02 Goods to which Subdivision 168-1 applies 168-5.02 Goods to which this Subdivision applies  
168-5.03 Registered entity 168-5.03 Registered entity  
168-5.04 Purchase price 168-5.04 Purchase price  
168-5.05 Tax invoice 168-5.05 Tax invoice  
Subdivision 168-2 – Departure from the indirect tax zone Subdivision 168-B – Departure from the indirect tax zone  
168-5.06 Departure 168-5.05A and 168-5.06 Leaving the indirect tax zone and departure Former regulation 168-5.06 now split into two separate provisions: sections 168-5.05A and 168-5.06
168-5.07 Place of departure 168-5.07 Place of departure  
Subdivision 168-3 – Export as accompanied baggage Subdivision 168-C – Export as accompanied baggage  
168-5.08 Accompanied baggage 168-5.08 Accompanied baggage  
168-5.09 Time of export 168-5.09 Time of export  
168-5.10 Verification of export 168-5.10 Verification of export  
Subdivision 168-3A – Export by resident of an external Territory as unaccompanied baggage Subdivision 168-D – Export by resident of an external Territory as unaccompanied baggage  
168-5.10A Export of goods to an external Territory 168-5.10A Export of goods to an external Territory  
168-5.10B Time of export 168-5.10B Time of export  
168-5.10C Verification of export 168-5.10C Verification of export  
Subdivision 168-4 – Proportion of amount of GST for payment in cash Subdivision 168-E – Proportion of amount of GST for payment in cash  
168-5.11 Cash payment 168-5.11 Cash payment  
Subdivision 168-5 – Documentation relating to entitlement to payment Subdivision 168-F – Documentation relating to entitlement to payment  
168-5.12 Payment authority 168-5.12 Payment authority  
Subdivision 168-6 – Period and manner of payment Subdivision 168-G – Period and manner of payment  
168-5.14 Processing payment authority given to officer of Customs at airport 168-5.14 Processing payment authority given to officer of Customs at airport  
168-5.15 Processing payment authority lodged at a TRS verification facility 168-5.15 Processing payment authority lodged at a TRS verification facility  
168-5.16 Processing payment authority given to Comptroller-General of Customs 168-5.16 Processing payment authority given to Comptroller-General of Customs  
168-5.17 Processing claim for payment 168-5.17 Processing claim for payment  
  Chapter 6 – Interpretation  
Part 6-3 – Regulations relating to the Dictionary in the Act Part 6-3 – Dictionary in the Act  
Division 195 – Dictionary Division 195-Dictionary in the Act  
195-1.01 Compulsory third party schemes 195-1.01 Compulsory third party schemes  
195-1.02 First aid or life saving course 195-1.02 First aid or life saving course  
  Part 6-4-Dictionary  
    196-1.01 Definitions The A New Tax System (Goods and Services Tax) Regulations 1999 did not contain a separate dictionary for definitions of phrases used in the provisions. The A New Tax System (Goods and Services Tax) Regulations 2019 includes a dictionary.
Part 6-4 – Transitional arrangements Removed  
200-0.00 Operation of Schedule 15 Removed   Regulation 200-0.00 contained all transitional arrangements for amendments made to the A New Tax System (Goods and Services Tax Act) Regulations 1999. This is no longer required for the A New Tax System (Goods and Services Tax) Regulations 2019.

Also note that Part 6-4 is now the dictionary in the A New Tax System (Goods and Services Tax) Regulations 2019.
Schedule 3 – Medical aids and appliances
Schedule 3 Medical aids and appliances 38-45.01(1)    
Schedule 5 – Rules for the supply of goods to a relevant traveller Schedule 1 – Rules for the supply of goods to a relevant traveller  
Schedule 5, clause 1 Definitions and interpretation 196-1.01 Definitions Definitions of 'barrier copy' and 'seller' now included in the dictionary.
Note: definitions of 'CB declaration', 'goods', and 'SB declaration' have been removed as they are no longer required.
Schedule 5, clause 2 Sealed bag arrangements for liquids, aerosols, gels, creams and pastes Schedule 1, clause 3 Sealed bag rules for liquids, aerosols, gels, creams and pastes  
Schedule 5, Table 1 Sealed bag rules Schedule 1, clause 2 Sealed bag rules  
Schedule 5, Table 2 Customs Barrier Rules Schedule 1, clause 4 Customs barrier rules  
    Schedule 1, clause 5 Forms of invoice and receipt  
    Schedule 1, clause 6 Employees or agents may meet requirements  
Schedule 7 – Examples of financial supply Schedule 2 – Examples of financial supply  
Schedule 7, Part 1 Examples for item 1 in the table in regulation 40-5.09 Schedule 2, clause 1 Examples for item 1 of the table in subsection 40 5.09(3) (accounts)  
Schedule 7, Part 2 Examples for item 2 in the table in regulation 40 5.09 Schedule 2, clause 2 Examples for item 2 of the table in subsection 40 5.09(3) (debt and credit)  
Schedule 7, Part 3 Examples for item 3 in the table in regulation 40 5.09 Schedule 2, clause 3 Examples for item 3 of the table in subsection 40 5.09(3) (charges and mortgages)  
Schedule 7, Part 4 Examples for item 6 in the table in regulation 40 5.09 Schedule 2, clause 4 Examples for item 6 of the table in subsection 40 5.09(3) (life insurance business)  
Schedule 7, Part 5 Examples for item 7 in the table in regulation 40 5.09 Schedule 2, clause 5 Examples for item 7 of the table in subsection 40 5.09(3) (guarantees)  
Schedule 7, Part 5A Example for item 7A in the table in regulation 40 5.09 Schedule 2, clause 6 Examples for item 7A of the table in subsection 40 5.09(3) (indemnities)  
Schedule 7, Part 6 Example for item 8 in the table in regulation 40 5.09 Schedule 2, clause 7 Examples for item 8 of the table in subsection 40 5.09(3) (hire purchase)  
Schedule 7, Part 7 Examples for item 9 in the table in regulation 40 5.09 Schedule 2, clause 8 Examples for item 9 of the table in subsection 40 5.09(3) (currency)  
Schedule 7, Part 8 Examples for item 10 in the table in regulation 40 5.09 Schedule 2, clause 9 Examples for item 10 of the table in subsection 40 5.09(3) (securities)  
Schedule 7, Part 9 Examples for item 11 in the table in regulation 40 5.09 Schedule 2, clause 10 Examples for item 11 of the table in subsection 40 5.09(3) (derivatives)  
Schedule 8 – Examples of supply that is not financial supply Schedule 3 – Examples of supply that is not financial supply  
Schedule 8, Part 1 Examples for item 3 in the table in regulation 40-5.12 Schedule 3, clause 1 Examples for item 3 of the table in section 40-5.12 (professional services)  
Schedule 8, Part 2 Examples for item 4 in the table in regulation 40 5.12 Schedule 3, clause 2 Examples for item 4 of the table in section 40 5.12 (payment systems)  
Schedule 8, Part 3 Examples for item 7 in the table in regulation 40 5.12 Schedule 3, clause 3 Examples for item 7 of the table in section 40 5.12 (options, rights and obligations)  
Schedule 8, Part 4 Example for item 10 in the table in regulation 40 5.12 Schedule 3, clause 4 Examples for item 10 of the table in section 40 5.12 (insurance and reinsurance)  
Schedule 8, Part 5 Examples for item 12 in the table in regulation 40 5.12 Schedule 3, clause 5 Examples for item 12 of the table in section 40 5.12 (managing assets or liabilities)  
Schedule 8, Part 6 Examples for item 15 in the table in regulation 40 5.12 Schedule 3, clause 6 Examples for item 15 of the table in section 40 5.12 (trustee services)  
Schedule 8, Part 1 Example for item 20 in the table in regulation 40 5.12 Schedule 3, clause 7 Examples for item 20 of the table in section 40-5.12 (hire purchase)  
Schedule 10 Statutory compensation schemes 78-105.01 Statutory compensation schemes  
Schedule 11 Compulsory third party schemes   195-1.01 Compulsory third party schemes  
Schedule 12 First aid or life saving course   195-1.02 First aid or life saving course  
Schedule 15 Transitional arrangements Removed    
    Chapter 7 – Transitional
Part 7-1 Transitional matters
Division 197-Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulationsb 1999
 
    197-1.01 Definitions  
    197-1.02 Old regulations continue to apply to tax periods starting before commencement time  
    197-1.03 Approved forms  
    197-1.04 Deferred payments of assessed GST on taxable importations  
    197-1.05 Tourist refund scheme  


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