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

Chapter 1 - Introduction

Part 1-2 - Using this Act

Division 3 - Defined terms

3-5 When terms are not identified

(1)
Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

(2)
Terms are not asterisked in the non-operative material contained in this Act.

Note:

The non-operative material is described in Division 4 .

(3)

View history reference

The following basic terms used throughout the Act are not identified with an asterisk.

Common definitions that are not asterisked
Item	This term:
1	acquisition
2	amount
3	Commissioner
4	entity
5	goods
6	GST
7	import
8	indirect tax zone
9	individual
10	input tax credit
11	supply
12	tax period
13	thing
14	you

View history note

History

S 3-5(3) amended by No 2 of 2015, s 3 and Sch 4 item 24, by substituting the table, applicable to a tax period that commences on or after 1 July 2015. The table formerly read:

Common definitions that are not asterisked

Item This term:

1 acquisition

2 amount

3 Australia

4 Commissioner

5 entity

6 goods

7 GST

8 import

8A individual

9 input tax credit

10 tax period

11 thing

12 supply

13 you

S 3-5(3) amended by No 176 of 1999, s 3 and Sch 1 item 2, by inserting table item 8A, effective 1 July 2000.

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