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

Chapter 2 - The basic rules

Part 2-2 - Supplies and acquisitions

Division 9 - Taxable supplies

Subdivision 9-A - What are taxable supplies?

9-39 Special rules relating to taxable supplies

Chapter 4 contains special rules relating to taxable supplies, as follows:

Checklist of special rules
Item	For this case …	See:
1A	Agents and insurance brokers	Division 153
1	Associates	Division 72
2	Cancelled lay-by sales	Division 102
3	Company amalgamations	Division 90
3A	Compulsory third party schemes	Division 79
4	Deposits as security	Division 99
5	Gambling	Division 126
5A	GST religious groups	Division 49
5B	(Repealed by No 74 of 2010)
6	Insurance	Division 78
7	Offshore supplies	Division 84
8	Payments of taxes, fees and charges	Division 81
8AA	Resident agents acting for non-residents	Division 57
8A	Second-hand goods	Division 66
8B	Settlement sharing arrangements	Division 80
9	Supplies and acquisitions made on a progressive or periodic basis	Division 156
9A	Supplies in return for rights to develop land	Division 82
10	Supplies in satisfaction of debts	Division 105
11	Supplies partly connected with the indirect tax zone	Division 96
12	Supply under arrangement covered by PAYG voluntary agreement	Division 113
12A	Tax-related transactions	Division 110
13	Telecommunication supplies	Division 85
14	Vouchers	Division 100

View history note

History

S 9-39 amended by No 77 of 2017, s 3 and Sch 1 item 2, by substituting table item 7, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 7 formerly read:

7 Offshore supplies other than goods or real property Division 84

S 9-39 amended by No 52 of 2016, s 3 and Sch 2 item 3A, by inserting table item 8AA, 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 .

S 9-39 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in table item 11, column headed " For this case … " , applicable to a tax period that commences on or after 1 July 2015.

S 9-39 amended by No 74 of 2010, s 3 and Sch 1 items 46 and 47, by repealing table item 5B and inserting table item 12A, applicable to tax periods starting on or after 1 July 2010. Table item 5B formerly read:

5B … Income tax-related transactions … Division 110

S 9-39 amended by No 67 of 2003, s 3 and Sch 11 items 1 and 2, by inserting table items 3A and 8B, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 9-39 amended by No 97 of 2002, s 3 and Sch 1 items 1 and 9, by inserting table items 9A and 5B, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 9-39 amended by No 92 of 2000, s 3, Sch 1 item 1A and Sch 4 item 1, by inserting table items 1A and 5A, effective 1 July 2000.

S 9-39 amended by No 178 of 1999, s 3 and Sch 1 item 53, by inserting table item 12, effective 22 December 1999.

S 9-39 amended by No 177 of 1999, s 3 and Sch 1 items 5 and 6, by inserting table items 8A, 13 and 14, effective 1 July 2000.

S 9-39 amended by No 176 of 1999, s 3 and Sch 1 item 7, by inserting " , fees and charges " in table item 8, effective 1 July 2000.

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