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

Chapter 2 - The basic rules

Part 2-8 - Checklist of special rules

Division 37 - Checklist of special rules

37-1 Checklist of special rules

The provisions set out in the table contain special rules relating to the matters indicated.

Checklist of special rules
Item	For this case …	See:
1AA	Accounting basis of charities etc.	Division 157
1	Agents and insurance brokers	Division 153
1A	Annual apportionment of creditable purpose	Division 131
1B	Annual tax periods	Division 151
2	Anti-avoidance	Division 165
3	Associates	Division 72
3A	Bad debts relating to transactions that are not taxable or creditable to the fullest extent	Division 136
4	Cancelled lay-by sales	Division 102
5	Cessation of registration	Division 138
6	Changes in the extent of creditable purpose	Division 129
7	Changing your accounting basis	Division 159
8	Company amalgamations	Division 90
8A	Compulsory third party schemes	Division 79
9	Customs security etc. given for taxable importations	Division 171
10	Deposits as security	Division 99
10A	Distributions from deceased estates	Division 139
10B	Excess GST	Division 142
11	Financial supplies (reduced credit acquisitions)	Division 70
11A	Fringe benefits provided by input taxed suppliers	Division 71
12	Gambling	Division 126
12A	Goods applied solely to private or domestic use	Division 130
12B	Government entities	Division 149
13	GST branches	Division 54
14	GST groups	Division 48
15	GST joint ventures	Division 51
15A	GST religious groups	Division 49
16	(Repealed by No 156 of 2000)
17	Importations without entry for home consumption	Division 114
17A	(Repealed by No 74 of 2010)
18	Insurance	Division 78
18A	Limited registration entities	Division 146
19	Long-term accommodation in commercial residential premises	Division 87
20	Non-deductible expenses	Division 69
20A	Non-profit sub-entities	Division 63
20B	Non-residents making supplies connected with the indirect tax zone	Division 83
21	Offshore supplies	Division 84
21A	Payment of GST by instalments	Division 162
22	Payments of taxes	Division 81
23	Pre-establishment costs	Division 60
23A	Providing additional consideration under gross-up clauses	Division 133
24	Reimbursement of employees etc.	Division 111
25	Representatives of incapacitated entities	Division 58
26	Resident agents acting for non-residents	Division 57
27	(Repealed by No 156 of 2000)
28	Sale of freehold interests etc.	Division 75
29	Second-hand goods	Division 66
29AA	Settlement sharing arrangements	Division 80
29A	Simplified accounting methods for retailers and small enterprise entities	Division 123
29B	Stock on hand on becoming registered etc.	Division 137
30	Supplies and acquisitions made on a progressive or periodic basis	Division 156
30A	Supplies in return for rights to develop land	Division 82
31	Supplies in satisfaction of debts	Division 105
32	Supplies of going concerns	Division 135
33	Supplies of things acquired etc. without full input tax credits	Division 132
33A	Supply under arrangement covered by PAYG voluntary agreement	Division 113
34	Supplies partly connected with the indirect tax zone	Division 96
35	Taxis	Division 144
35AA	Tax-related transactions	Division 110
35A	Telecommunication supplies	Division 85
35B	Third party payments	Division 134
35C	Time limit on entitlements to input tax credits	Division 93
36	Tourist refund scheme	Division 168
36A	Tradex scheme goods	Division 141
36AA	Valuable metals	Division 86
36B	Valuation of re-imported goods	Division 117
37	Valuation of taxable supplies of goods in bond	Division 108
38	Vouchers	Division 100

View history note

History

S 37-1 amended by No 77 of 2017, s 3 and Sch 1 items 14 and 15, by inserting table item 18A and substituting table item 21, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 21 formerly read:

21 Offshore supplies other than goods or real property Division 84

S 37-1 amended by No 76 of 2017, s 3 and Sch 1 item 3, by inserting table item 36AA, effective 27 June 2017.

S 37-1 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " (wherever occurring) in the table, applicable to a tax period that commences on or after 1 July 2015.

S 37-1 amended by No 34 of 2014, s 3 and Sch 2 item 7, by inserting table item 10B, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

S 37-1 amended by No 169 of 2012, s 3 and Sch 2 item 72, by substituting " charities " for " charitable institutions " in table item 1AA, effective 3 December 2012.

S 37-1 amended by No 74 of 2010, s 3 and Sch 1 items 48 and 49, by repealing table item 17A and inserting table item 35AA, applicable to tax periods starting on or after 1 July 2010. Table item 17A formerly read:

17A … Income tax-related transactions … Division 110

S 37-1 amended by No 21 of 2010, s 3 and Sch 1 item 7, by inserting table item 35B, applicable in relation to payments made on or after 1 July 2010.

S 37-1 amended by No 20 of 2010, s 3 and Sch 1 items 5 and 6, by inserting table items 23A and 35C, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:

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

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

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

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

S 37-1 amended by No 118 of 2009, s 3 and Sch 1 item 20, by substituting " Division 58 " for " Division 147 " in table item 25, effective 4 December 2009.

S 37-1 amended by No 112 of 2007, s 3 and Sch 1 item 2, by inserting " and small enterprise entities " after " retailers " in table item 29A, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

S 37-1 amended by No 80 of 2006, s 3 and Sch 12 item 5, by inserting table item 1AA, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

S 37-1 amended by No 134 of 2004, s 3 and Sch 2 item 8, by inserting table item 1A, applicable in relation to net amounts for tax periods starting, or that started, on or after:

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

(b) for other entities - 1 November 2004.

S 37-1 amended by No 134 of 2004, s 3 and Sch 1 item 5, by inserting table item 1B, applicable in relation to net amounts for tax periods starting, or that started, on or after:

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

(b) for other entities - 1 November 2004.

S 37-1 amended by No 67 of 2003, s 3 and Sch 11 items 10 and 11, by inserting table items 8A and 29AA, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 37-1 amended by No 97 of 2002, s 3 and Sch 1 items 2 and 10, by inserting table items 30A and 17A, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 37-1 amended by No 73 of 2001, s 3 and Sch 1 item 27, by inserting table item 21A, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

S 37-1 amended by No 156 of 2000, s 3 and Sch 6 item 5, by repealing table item 27, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Table item 27 formerly read: " 27 Returnable containers Division 93 " .

S 37-1 amended by No 156 of 2000, s 3 and Sch 4 items 4 and 5, by substituting " transactions that are not taxable or creditable to the fullest extent " for " partly taxable or creditable transactions " in table item 3A and substituting " etc. without full input tax credits " for " , imported or applied to make financial supplies " in table item 33, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 37-1 amended by No 156 of 2000, s 3 and Sch 3 items 6 and 7, by repealing table item 10B and inserting table item 11A, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. Table item 10B formerly read: " 10B Financial supplies (acquisitions and importations to provide fringe benefits) Division 71 " .

S 37-1 amended by No 156 of 2000, s 3 and Sch 2 items 3 and 4, by repealing table item 16 and inserting table item 36B, applicable to importations into Australia on or after 12 October 2000. Table item 16 formerly read: " 16 Importations of goods that were exported for repair or renovation Division 117 " .

S 37-1 amended by No 92 of 2000, s 3, Sch 1 item 2B, Sch 3 item 5, Sch 5 item 4B and Sch 11 item 6A, by inserting table items 10A, 10B, 15A and 20B, effective 1 July 2000.

S 37-1 amended by No 178 of 1999, s 3 and Sch 1 item 54, by inserting table item 33A, effective 22 December 1999.

S 37-1 amended by No 177 of 1999, s 3 and Sch 1 items 38 to 44, by inserting " and insurance brokers " in table item 1 and inserting table items 3A, 12A, 12B, 20A, 29B, 35A and 38, effective 1 July 2000.

S 37-1 amended by No 176 of 1999, s 3 and Sch 7 item 11, by inserting table item 36A, effective 1 July 2000.

S 37-1 amended by No 176 of 1999, s 3 and Sch 1 item 50, by inserting table item 29A, effective 1 July 2000.

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