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A New Tax System (Goods and Services Tax) Act 1999
- Chapter 1 - Introduction
- Part 1-1 - Preliminary
- Division 1 - Preliminary
- 1-1 Short title
- 1-2 Commencement
- 1-3 Commonwealth-State financial relations
- 1-4 States and Territories are bound by the GST law
- Part 1-2 - Using this Act
- Division 2 - Overview of the GST legislation
- 2-1 What this Act is about
- 2-5 The basic rules (Chapter 2)
- 2-10 The exemptions (Chapter 3)
- 2-15 The special rules (Chapter 4)
- 2-20 Miscellaneous (Chapter 5)
- 2-25 Interpretative provisions (Chapter 6)
- 2-30 Administration, collection and recovery provisions in the Taxation Administration Act 1953
- Division 3 - Defined terms
- 3-1 When defined terms are identified
- 3-5 When terms are not identified
- 3-10 Identifying the defined term in a definition
- Division 4 - Status of Guides and other non-operative material
- 4-1 Non-operative material
- 4-5 Explanatory sections
- 4-10 Other material
- Chapter 2 - The basic rules
- Division 5 - Introduction
- 5-1 What this Chapter is about
- 5-5 The structure of this Chapter
- Part 2-1 - The central provisions
- Division 7 - The central provisions
- 7-1 GST and input tax credits
- 7-5 Net amounts
- 7-10 Tax periods
- 7-15 Payments and refunds
- Part 2-2 - Supplies and acquisitions
- Division 9 - Taxable supplies
- 9-1 What this Division is about
- Subdivision 9-A - What are taxable supplies?
- 9-5 Taxable supplies
- 9-10 Meaning of supply
- 9-15 Consideration
- 9-17 Certain payments and other things not consideration
- 9-20 Enterprises
- 9-25 Supplies connected with the indirect tax zone
- 9-26 Supplies by non-residents that are not connected with the indirect tax zone
- 9-27 When enterprises are carried on in the indirect tax zone
- 9-30 Supplies that are GST-free or input taxed
- 9-39 Special rules relating to taxable supplies
- Subdivision 9-B - Who is liable for GST on taxable supplies?
- 9-40 Liability for GST on taxable supplies
- 9-69 Special rules relating to liability for GST on taxable supplies
- Subdivision 9-C - How much GST is payable on taxable supplies?
- 9-70 The amount of GST on taxable supplies
- 9-75 The value of taxable supplies
- 9-80 The value of taxable supplies that are partly GST-free or input taxed
- 9-85 Value of taxable supplies to be expressed in Australian currency
- 9-90 Rounding of amounts of GST
- 9-99 Special rules relating to the amount of GST on taxable supplies
- Division 11 - Creditable acquisitions
- 11-1 What this Division is about
- 11-5 What is a creditable acquisition?
- 11-10 Meaning of acquisition
- 11-15 Meaning of creditable purpose
- 11-20 Who is entitled to input tax credits for creditable acquisitions?
- 11-25 How much are the input tax credits for creditable acquisitions?
- 11-30 Acquisitions that are partly creditable
- 11-99 Special rules relating to acquisitions
- Part 2-3 - Importations
- Division 13 - Taxable importations
- 13-1 What this Division is about
- 13-5 What are taxable importations?
- 13-10 Meaning of non-taxable importation
- 13-15 Who is liable for GST on taxable importations?
- 13-20 How much GST is payable on taxable importations?
- 13-25 The value of taxable importations that are partly non-taxable importations
- 13-99 Special rules relating to taxable importations
- Division 15 - Creditable importations
- 15-1 What this Division is about
- 15-5 What are creditable importations?
- 15-10 Meaning of creditable purpose
- 15-15 Who is entitled to input tax credits for creditable importations?
- 15-20 How much are the input tax credits for creditable importations?
- 15-25 Importations that are partly creditable
- 15-99 Special rules relating to creditable importations
- Part 2-4 - Net amounts and adjustments
- Division 17 - Net amounts and adjustments
- 17-1 What this Division is about
- 17-5 Net amounts
- 17-10 Adjustments
- 17-15 Working out net amounts using approved forms
- 17-20 Determinations relating to how to work out net amounts
- 17-99 Special rules relating to net amounts or adjustments
- Division 19 - Adjustment events
- 19-1 What this Division is about
- 19-5 Explanation of the effect of adjustment events
- Subdivision 19-A - Adjustment events
- 19-10 Adjustment events
- Subdivision 19-B - Adjustments for supplies
- 19-40 Where adjustments for supplies arise
- 19-45 Previously attributed GST amounts
- 19-50 Increasing adjustments for supplies
- 19-55 Decreasing adjustments for supplies
- Subdivision 19-C - Adjustments for acquisitions
- 19-70 Where adjustments for acquisitions arise
- 19-75 Previously attributed input tax credit amounts
- 19-80 Increasing adjustments for acquisitions
- 19-85 Decreasing adjustments for acquisitions
- 19-99 Special rules relating to adjustment events
- Division 21 - Bad debts
- 21-1 What this Division is about
- 21-5 Writing off bad debts (taxable supplies)
- 21-10 Recovering amounts previously written off (taxable supplies)
- 21-15 Bad debts written off (creditable acquisitions)
- 21-20 Recovering amounts previously written off (creditable acquisitions)
- 21-99 Special rules relating to adjustments for bad debts
- Part 2-5 - Registration
- Division 23 - Who is required to be registered and who may be registered
- 23-1 Explanation of Division
- 23-5 Who is required to be registered
- 23-10 Who may be registered
- 23-15 The registration turnover threshold
- 23-20 Not registered for 4 years
- 23-99 Special rules relating to who is required to be registered or who may be registered
- Division 25 - How you become registered, and how your registration can be cancelled
- Subdivision 25-A - How you become registered
- 25-1 When you must apply for registration
- 25-5 When the Commissioner must register you
- 25-10 The date of effect of your registration
- 25-15 Effect of backdating your registration
- 25-49 Special rules relating to registration
- Subdivision 25-B - How your registration can be cancelled
- 25-50 When you must apply for cancellation of registration
- 25-55 When the Commissioner must cancel registration
- 25-57 When the Commissioner may cancel your registration
- 25-60 The date of effect of your cancellation
- 25-65 Effect of backdating your cancellation of registration
- 25-99 Special rules relating to cancellation of registration
- Part 2-6 - Tax periods
- Division 27 - How to work out the tax periods that apply to you
- 27-1 What this Division is about
- 27-5 General rule - 3 month tax periods
- 27-10 Election of one month tax periods
- 27-15 Determination of one month tax periods
- 27-20 Withdrawing elections of one month tax periods
- 27-22 Revoking elections of one month tax periods
- 27-25 Revoking determinations of one month tax periods
- 27-30 Tax periods determined by the Commissioner to take account of changes in tax periods
- 27-35 Changing the days on which your tax periods end
- 27-37 Special determination of tax periods on request
- 27-38 Revoking special determination of tax periods
- 27-39 Tax periods of incapacitated entities
- 27-40 An entity ' s concluding tax period
- 27-99 Special rules relating to tax periods
- Division 29 - What is attributable to tax periods
- 29-1 What this Division is about
- Subdivision 29-A - The attribution rules
- 29-5 Attributing the GST on your taxable supplies
- 29-10 Attributing the input tax credits for your creditable acquisitions
- 29-15 Attributing the input tax credits for your creditable importations
- 29-20 Attributing your adjustments
- 29-25 Commissioner may determine particular attribution rules
- 29-39 Special rules relating to attribution rules
- Subdivision 29-B - Accounting on a cash basis
- 29-40 Choosing to account on a cash basis
- 29-45 Permission to account on a cash basis
- 29-50 Ceasing to account on a cash basis
- 29-69 Special rules relating to accounting on a cash basis
- Subdivision 29-C - Tax invoices and adjustment notes
- 29-70 Tax invoices
- 29-75 Adjustment notes
- 29-80 Tax invoices and adjustment notes not required for low value transactions
- 29-99 Special rules relating to tax invoices and adjustment notes
- Part 2-7 - Returns, payments and refunds
- Division 31 - GST returns
- 31-1 What this Division is about
- 31-5 Who must give GST returns
- 31-8 When GST returns must be given - quarterly tax periods
- 31-10 When GST returns must be given - other tax periods
- 31-15 The form and contents of GST returns
- 31-20 Additional GST returns
- 31-25 Electronic lodgment of GST returns
- 31-30 GST returns treated as being duly made
- 31-99 Special rules relating to GST returns
- Division 33 - Payments of GST
- 33-1 What this Division is about
- 33-3 When payments of assessed net amounts must be made - quarterly tax periods
- 33-5 When payments of assessed net amounts must be made - other tax periods
- 33-10 How payment of assessed net amounts are made
- 33-15 Payments of assessed GST on importations
- 33-20 Commissioner may extend time for payment
- 33-25 Commissioner may bring forward payment date if you are about to leave Australia
- 33-30 Net amounts etc. a debt due to the Commonwealth
- 33-99 Special rules relating to payments of GST
- Division 35 - Refunds
- 35-1 What this Division is about
- 35-5 Entitlement to refund
- 35-10 When entitlement arises
- 35-99 Special rules relating to refunds
- Part 2-8 - Checklist of special rules
- Division 37 - Checklist of special rules
- 37-1 Checklist of special rules
- Chapter 3 - The exemptions
- Part 3-1 - Supplies that are not taxable supplies
- Division 38 - GST-free supplies
- 38-1 What this Division is about
- Subdivision 38-A - Food
- 38-2 Food
- 38-3 Food that is not GST-free
- 38-4 Meaning of food
- 38-5 Premises used in supplying food
- 38-6 Packaging of food
- Subdivision 38-B - Health
- 38-7 Medical services
- 38-10 Other health services
- 38-15 Other government funded health services
- 38-20 Hospital treatment
- 38-25 Residential care etc.
- 38-30 Home care etc.
- 38-35 Flexible care
- 38-38 Disability support provided to NDIS participants
- 38-40 Specialist disability services
- 38-45 Medical aids and appliances
- 38-47 Other GST-free health goods
- 38-50 Drugs and medicinal preparations etc.
- 38-55 Private health insurance etc.
- 38-60 Third party procured GST-free health supplies
- Subdivision 38-C - Education
- 38-85 Education courses
- 38-90 Excursions or field trips
- 38-95 Course materials
- 38-97 Lease etc. of curriculum related goods
- 38-100 Supplies that are not GST-free
- 38-105 Accommodation at boarding schools etc.
- 38-110 Recognition of prior learning etc.
- Subdivision 38-D - Child care
- 38-140 Child care - registered carers under the family assistance law
- 38-145 Child care - approved child care services under the family assistance law
- 38-150 Other child care
- 38-155 Supplies directly related to child care that is GST-free
- Subdivision 38-E - Exports and other cross-border supplies
- 38-185 Exports of goods
- 38-187 Lease etc. of goods for use outside the indirect tax zone
- 38-188 Tooling used by non-residents to manufacture goods for export
- 38-190 Supplies of things, other than goods or real property, for consumption outside the indirect tax zone
- 38-191 Supplies relating to the repair etc. of goods under warranty
- Subdivision 38-F - Religious services
- 38-220 Religious services
- Subdivision 38-G - Activities of charities etc.
- 38-250 Nominal consideration etc.
- 38-255 Second-hand goods
- 38-260 Supplies of retirement village accommodation etc.
- 38-270 Raffles and bingo conducted by charities etc.
- (Subdivision 38-H heading repealed by No 143 of 2004)
- Subdivision 38-I - Water, sewerage and drainage
- 38-285 Water
- 38-290 Sewerage and sewerage-like services
- 38-295 Emptying of septic tanks
- 38-300 Drainage
- Subdivision 38-J - Supplies of going concerns
- 38-325 Supply of a going concern
- Subdivision 38-K - Transport and related matters
- 38-355 Supplies of transport and related matters
- 38-360 Travel agents arranging overseas supplies
- Subdivision 38-L - Precious metals
- 38-385 Supplies of precious metals
- Subdivision 38-M - Supplies through inwards duty free shops
- 38-415 Supplies through inwards duty free shops
- Subdivision 38-N - Grants of land by governments
- 38-445 Grants of freehold and similar interests by governments
- 38-450 Leases preceding grants of freehold and similar interests by governments
- Subdivision 38-O - Farm land
- 38-475 Subdivided farm land
- 38-480 Farm land supplied for farming
- Subdivision 38-P - Cars for use by disabled people
- 38-505 Disabled veterans
- 38-510 Other disabled people
- Subdivision 38-Q - International mail
- 38-540 International mail
- Subdivision 38-R - Telecommunication supplies made under arrangements for global roaming in the indirect tax zone
- 38-570 Telecommunication supplies made under arrangements for global roaming in the indirect tax zone
- Subdivision 38-S - Eligible emissions units
- 38-590 Eligible emissions units
- Subdivision 38-T - Inbound intangible consumer supplies
- 38-610 Inbound intangible consumer supplies
- Division 40 - Input taxed supplies
- 40-1 What this Division is about
- Subdivision 40-A - Financial supplies
- 40-5 Financial supplies
- Subdivision 40-B - Residential rent
- 40-35 Residential rent
- Subdivision 40-C - Residential premises
- 40-65 Sales of residential premises
- 40-70 Supplies of residential premises by way of long-term lease
- 40-75 Meaning of new residential premises
- Subdivision 40-D - Precious metals
- 40-100 Precious metals
- Subdivision 40-E - School tuckshops and canteens
- 40-130 School tuckshops and canteens
- Subdivision 40-F - Fund-raising events conducted by charities etc.
- 40-160 Fund-raising events conducted by charities etc.
- 40-165 Meaning of fund-raising event
- Subdivision 40-G - Inbound intangible consumer supplies
- 40-180 Inbound intangible consumer supplies
- Part 3-2 - Non-taxable importations
- Division 42 - Non-taxable importations
- 42-1 What this Division is about
- 42-5 Non-taxable importations - Schedule 4 to the Customs Tariff Act 1995
- 42-10 Goods returned to the indirect tax zone in an unaltered condition
- 42-15 Supplies of low value goods
- Chapter 4 - The special rules
- Division 45 - Introduction
- 45-1 What this Chapter is about
- 45-5 The effect of special rules
- Part 4-1 - Special rules mainly about particular ways entities are organised
- Division 48 - GST groups
- 48-1 What this Division is about
- Subdivision 48-A - Formation and membership of GST groups
- 48-5 Formation of GST groups
- 48-7 Membership of GST groups
- 48-10 Membership requirements of a GST group
- 48-15 Relationship of companies and non-companies in a GST group
- Subdivision 48-B - Consequences of GST groups
- 48-40 Who is liable for GST
- 48-45 Who is entitled to input tax credits
- 48-50 Adjustments
- 48-51 Consequences of being a member of a GST group for part of a tax period
- 48-52 Consequences for a representative member of membership change during a tax period
- 48-53 Consequences of changing a representative member during a tax period
- 48-55 GST groups treated as single entities for certain purposes
- 48-57 Tax invoices that are required to identify recipients
- 48-60 GST returns
- Subdivision 48-C - Administrative matters
- 48-70 Changing the membership etc. of GST groups
- 48-71 Approval of early day of effect of forming, changing etc. GST groups
- 48-72 Effect of representative member becoming an incapacitated entity
- 48-73 Tax periods of GST groups with incapacitated members
- 48-75 Effect of representative member becoming an incapacitated entity
- 48-80 Notification by representative members
- 48-85 Date of effect of approvals and revocations
- 48-90 Notification by the Commissioner
- Subdivision 48-D - Ceasing to be a member of a GST group
- 48-110 Adjustments after you cease to be a member of a GST group
- 48-115 Changes in extent of creditable purpose after you cease to be a member of a GST group
- Division 49 - GST religious groups
- 49-1 What this Division is about
- Subdivision 49-A - Approval of GST religious groups
- 49-5 Approval of GST religious groups
- 49-10 Membership requirements of a GST religious group
- Subdivision 49-B - Consequences of approval of GST religious groups
- 49-30 Supplies between members of GST religious groups
- 49-35 Acquisitions between members of GST religious groups
- 49-40 Adjustment events
- 49-45 Changes in the extent of creditable purpose
- 49-50 GST religious groups treated as single entities for certain purposes
- Subdivision 49-C - Administrative matters
- 49-70 Changing the membership etc. of GST religious groups
- 49-75 Revoking the approval of GST religious groups
- 49-80 Notification by principal members
- 49-85 Date of effect of approvals and revocations
- 49-90 Notification by the Commissioner
- Division 50 - GST treatment of religious practitioners
- Guide to Division 50
- 50-1 What this Division is about
- 50-5 GST treatment of religious practitioners
- Division 51 - GST joint ventures
- 51-1 What this Division is about
- Subdivision 51-A - Formation of and participation in GST joint ventures
- 51-5 Formation of GST joint ventures
- 51-7 Participants in GST joint ventures
- 51-10 Participation requirements of a GST joint venture
- Subdivision 51-B - Consequences of GST joint ventures
- 51-30 Who is liable for GST
- 51-35 Who is entitled to input tax credits
- 51-40 Adjustments
- 51-45 Additional net amounts relating to GST joint ventures
- 51-50 GST returns relating to GST joint ventures
- 51-52 Consolidation of GST returns relating to GST joint ventures
- 51-55 Payments of GST relating to GST joint ventures
- 51-60 Refunds relating to GST joint ventures
- Subdivision 51-C - Administrative matters
- 51-70 Changing the participants etc. of GST joint ventures
- 51-75 Approval of early day of effect of forming, changing etc. GST joint ventures
- Subdivision 51-D - Ceasing to be a participant in, or an operator of, a GST joint venture
- 51-110 Adjustments after you cease to be a participant in a GST joint venture
- 51-115 Changes in extent of creditable purpose after you cease to be a member of a GST joint venture
- Division 54 - GST branches
- 54-1 What this Division is about
- Subdivision 54-A - Registration of GST branches
- 54-5 Registration of GST branches
- 54-10 The date of effect of registration of a GST branch
- 54-15 GST branch registration number
- Subdivision 54-B - Consequences of registration of GST branches
- 54-40 Additional net amounts relating to GST branches
- 54-45 Net amounts of parent entities
- 54-50 Tax invoices and adjustment notes
- 54-55 GST returns relating to GST branches
- 54-60 Payments of GST relating to GST branches
- 54-65 Refunds relating to GST branches
- Subdivision 54-C - Cancellation of registration of GST branches
- 54-70 When an entity must apply for cancellation of registration of a GST branch
- 54-75 When the Commissioner must cancel registration of a GST branch
- 54-80 The date of effect of cancellation of registration of a GST branch
- 54-85 Application of Subdivision 25-B
- 54-90 Effect on GST branches of cancelling the entity's registration
- Division 57 - Resident agents acting for non-residents
- 57-1 What this Division is about
- 57-5 Who is liable for GST
- 57-7 Agreement to apply this Division to all supplies through a resident agent
- 57-10 Who is entitled to input tax credits
- 57-15 Adjustments
- 57-20 Resident agents are required to be registered
- 57-25 Cancellation of registration of a resident agent
- 57-30 Notice of cessation of agency
- 57-35 Tax periods of resident agents
- 57-40 GST returns for non-residents
- 57-45 Resident agents giving GST returns
- 57-50 Non-residents that belong to GST groups
- Division 58 - Representatives of incapacitated entities
- 58-1 What this Division is about
- 58-5 General principle for the relationship between incapacitated entities and their representatives
- 58-10 Circumstances in which representatives have GST-related liabilities and entitlements
- 58-15 Adjustments for bad debts
- 58-20 Representatives are required to be registered
- 58-25 Cancellation of registration of a representative
- 58-30 Notice of cessation of representation
- 58-35 Tax periods of representatives
- 58-40 Effect on attribution rules of not accounting on a cash basis
- 58-45 GST returns for representatives of incapacitated entities
- 58-50 Representatives to give GST returns for incapacitated entities
- 58-55 Incapacitated entities not required to give GST returns in some cases
- 58-60 Representative to notify Commissioner of certain liabilities etc.
- 58-65 Money available to meet representative ' s liabilities
- 58-70 Protection for actions of representative
- 58-95 Division does not apply to the extent that the representative is a creditor of the incapacitated entity
- Division 60 - Pre-establishment costs
- 60-1 What this Division is about
- 60-5 Input tax credit for acquisitions and importations before establishment
- 60-10 Registration etc. not needed for input tax credits
- 60-15 Pre-establishment acquisitions and importations
- 60-20 Creditable purpose
- 60-25 Attributing the input tax credit for pre-establishment acquisitions
- 60-30 Attributing the input tax credit for pre-establishment importations
- 60-35 Application of Division 129
- Division 63 - Non-profit sub-entities
- 63-1 What this Division is about
- 63-5 Entities that may choose to apply this Division
- 63-10 Period for which a choice has effect
- 63-15 Consequences of choosing to apply this Division
- 63-20 Non-profit sub-entities may register
- 63-25 Registration turnover threshold for non-profit sub-entities
- 63-27 Application of particular provisions relating to charities etc.
- 63-30 When non-profit sub-entities must apply for cancellation of registration
- 63-35 When the Commissioner must cancel registration of non-profit sub-entities
- 63-40 Effect on adjustments of becoming a non-profit sub-entity
- 63-45 Effect on adjustments of ceasing to be a non-profit sub-entity
- 63-50 Membership requirements of GST groups
- Part 4-2 - Special rules mainly about supplies and acquisitions
- Division 66 - Second-hand goods
- 66-1 What this Division is about
- Subdivision 66-A - Input tax credits for acquiring second-hand goods
- 66-5 Creditable acquisitions of second-hand goods
- 66-10 Amounts of input tax credits for creditable acquisitions of second-hand goods
- 66-15 Attributing input tax credits for creditable acquisitions of second-hand goods
- 66-17 Records of creditable acquisitions of second-hand goods
- 66-20 Returnable containers
- Subdivision 66-B - Acquisitions of second-hand goods that are divided for re-supply
- 66-40 Acquisitions of second-hand goods that can be used to offset GST on future re-supplies
- 66-45 Future re-supplies that are not taxable supplies
- 66-50 Future re-supplies on which GST is reduced
- 66-55 Records of acquisitions of second-hand goods to which this Subdivision applied
- 66-60 Input tax credits for acquiring second-hand goods the supply of which is not fully taxable
- 66-65 Total Subdivision 66-B credit amounts and Subdivision 66-B GST amounts
- 66-70 Commissioner may determine rules for applying this Subdivision
- Division 69 - Non-deductible expenses
- 69-1 What this Division is about
- Subdivision 69-A - Non-deductible expenses generally
- 69-5 Non-deductible expenses do not give rise to creditable acquisitions or creditable importations
- 69-10 Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars
- Subdivision 69-B - Elections for GST purposes relating to meal entertainment and entertainment facilities
- 69-15 What this Subdivision is about
- 69-20 Effect of elections on net amounts
- 69-25 Election to use the 50/50 split method for meal entertainment
- 69-30 Election to use the 12 week register method for meal entertainment
- 69-35 Election to use the 50/50 split method for entertainment facilities
- 69-40 When elections take effect
- 69-45 When elections cease to have effect
- 69-50 Adjustment events relating to elections
- 69-55 Adjustment notes not required
- Division 70 - Financial supplies (reduced credit acquisitions)
- 70-1 What this Division is about
- 70-5 Acquisitions that attract the reduced credit
- 70-10 Extended meaning of creditable purpose
- 70-15 How much are the reduced input tax credits?
- 70-20 Extent of creditable purpose
- 70-25 Sale of reduced credit acquisitions (Division 132)
- Division 71 - Fringe benefits provided by input taxed suppliers
- 71-1 What this Division is about
- 71-5 Acquisitions by input taxed suppliers to provide fringe benefits
- 71-10 Importations by input taxed suppliers to provide fringe benefits
- Division 72 - Associates
- 72-1 What this Division is about
- Subdivision 72-A - Supplies without consideration
- 72-5 Taxable supplies without consideration
- 72-10 The value of taxable supplies without consideration
- 72-15 Attributing the GST to tax periods
- 72-20 Supplies and acquisitions that would otherwise be sales etc.
- 72-25 Supplies that would otherwise be GST-free, input taxed or financial supplies
- Subdivision 72-B - Acquisitions without consideration
- 72-40 Creditable acquisitions without consideration
- 72-45 The amount of the input tax credit
- 72-50 Attributing the input tax credit to tax periods
- Subdivision 72-C - Supplies for inadequate consideration
- 72-70 The value of taxable supplies for inadequate consideration
- Subdivision 72-D - Application of this Division to certain sub-entities
- 72-90 GST branches
- 72-92 Non-profit sub-entities
- 72-95 Commonwealth government entities
- 72-100 State or Territory government entities
- Division 75 - Sale of freehold interests etc.
- 75-1 What this Division is about
- 75-5 Applying the margin scheme
- 75-10 The amount of GST on taxable supplies
- 75-11 Margins for supplies of real property in particular circumstances
- 75-12 Working out margins to take into account failure to pay full consideration
- 75-13 Working out margins to take into account supplies to associates
- 75-14 Consideration for acquisition of real property not to include cost of improvements etc.
- 75-15 Subdivided real property
- 75-16 Margins for supplies of real property acquired through several acquisitions
- 75-20 Supplies under a margin scheme do not give rise to creditable acquisitions
- 75-22 Increasing adjustment relating to input tax credit entitlement
- 75-25 Adjustments relating to bad debts
- 75-27 Decreasing adjustment for later payment of consideration
- 75-30 Tax invoices not required for supplies of real property under the margin scheme
- 75-35 Approved valuations
- Division 78 - Insurance
- 78-1 What this Division is about
- Subdivision 78-A - Insurers
- 78-5 GST on insurance premiums is exclusive of stamp duty
- 78-10 Decreasing adjustments for settlements of insurance claims
- 78-15 How to work out the decreasing adjustments
- 78-18 Increasing adjustments for payments of excess under insurance policies
- 78-20 Settlements of insurance claims do not give rise to creditable acquisitions
- 78-25 Supplies in settlement of claims are not taxable supplies
- 78-30 Acquisitions by insurers in the course of settling claims under non-taxable policies
- 78-35 Taxable supplies relating to rights of subrogation
- 78-40 Adjustment events relating to decreasing adjustments under this Division
- 78-42 Adjustment events relating to increasing adjustments under section 78-18
- Subdivision 78-B - Insured entities etc.
- 78-45 Settlements of insurance claims do not give rise to taxable supplies
- 78-50 Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed
- 78-55 Payments of excess under insurance policies are not consideration for supplies
- 78-60 Supplies of goods to insurers in the course of settling claims
- Subdivision 78-C - Third parties
- 78-65 Payments etc. to third parties by insurers
- 78-70 Payments etc. to third parties by insured entities
- 78-75 Creditable acquisitions relating to rights of subrogation
- Subdivision 78-D - Insured entities that are not registered etc.
- 78-80 Net amounts
- 78-85 GST returns
- 78-90 Payments of GST
- Subdivision 78-E - Statutory compensation schemes
- 78-95 GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty
- 78-100 Settlements of claims for compensation under statutory compensation schemes
- 78-105 Meaning of statutory compensation scheme
- Subdivision 78-F - Miscellaneous
- 78-110 Effect of judgments and court orders
- 78-115 Exclusion of certain Commonwealth, State or Territory insurance schemes
- 78-118 Portfolio transfers
- 78-120 HIH rescue package
- Division 79 - Compulsory third party schemes
- 79-1 What this Division is about
- Subdivision 79-A - Modified application of Division 78 to certain compulsory third party scheme payments and supplies under insurance policies
- 79-5 Application of sections 78-10 and 78-15 (about decreasing adjustments) where premium selection test is satisfied
- 79-10 Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied
- 79-15 Application of sections 78-10 and 78-15 (about decreasing adjustments) where sole operator election to use average input tax credit entitlement
- 79-20 Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery
- Subdivision 79-B - Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies
- 79-25 Meaning of CTP hybrid payment or supply
- 79-30 Application of Division 78
- Subdivision 79-C - Other payments and supplies under compulsory third party schemes
- 79-35 Meaning of CTP compensation or ancillary payment or supply etc.
- 79-40 GST on CTP premiums is exclusive of stamp duty
- 79-45 Exclusion of certain compulsory third party schemes
- 79-50 Decreasing adjustments for CTP compensation or ancillary payments or supplies
- 79-55 Increasing adjustments for payments of excess etc. under compulsory third party schemes
- 79-60 Effect of settlements and payments under compulsory third party schemes
- 79-65 Taxable supplies relating to recovery by operators of compulsory third party schemes
- 79-70 Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes
- 79-75 Adjustment events relating to increasing adjustments under section 79-55
- 79-80 Payments of excess under compulsory third party schemes are not consideration for supplies
- 79-85 Supplies of goods to operators in the course of settling claims
- 79-90 Effect of judgments and court orders
- Subdivision 79-D - Compulsory third party scheme decreasing adjustments worked out using applicable average input tax credit fraction
- 79-95 How to work out decreasing adjustments using the applicable average input tax credit fraction
- 79-100 Meaning of average input tax credit fraction
- Division 80 - Settlement sharing arrangements
- 80-1 What this Division is about
- Subdivision 80-A - Insurance policy settlement sharing arrangements
- 80-5 Meaning of insurance policy settlement sharing arrangement etc.
- 80-10 Effect of becoming parties to industry deeds or entering into settlement sharing arrangements
- 80-15 Effect of contributing operator ' s payment
- 80-20 Managing operator ' s payments or supplies
- 80-25 Contributing operator ' s payment
- 80-30 Managing operator ' s increasing adjustment where contributing operator ' s payment
- 80-35 Adjustment events relating to managing operator ' s payment or supply
- Subdivision 80-B - Nominal defendant settlement sharing arrangements
- 80-40 Meaning of nominal defendant settlement sharing arrangement etc.
- 80-45 Nominal defendant settlement sharing arrangements to which this Subdivision applies
- 80-50 Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements
- 80-55 Effect of contributing operator ' s payment
- 80-60 Managing operator ' s payment or supply
- 80-65 Contributing operator ' s payment
- 80-70 Managing operator ' s increasing adjustment where contributing operator ' s payment
- 80-75 Adjustment events relating to managing operator ' s payment or supply
- Subdivision 80-C - Hybrid settlement sharing arrangements
- 80-80 Meaning of hybrid settlement sharing arrangement etc.
- 80-85 Subdivision 80-A to apply to hybrid settlement sharing arrangement, subject to exceptions
- 80-90 Subdivision 80-B to apply to payments or supplies by managing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement
- 80-95 Subdivision 80-B to apply to payments or supplies by contributing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement
- Division 81 - Payments of taxes, fees and charges
- 81-1 What this Division is about
- 81-5 Effect of payment of tax
- 81-10 Effect of payment of certain fees and charges
- 81-15 Other fees and charges that do not constitute consideration
- 81-20 Division has effect despite sections 9-15 and 9-17
- 81-25 Retrospective application of regulations
- Division 82 - Supplies in return for rights to develop land
- 82-1 What this Division is about
- 82-5 Supplies of rights to develop land do not constitute consideration in certain cases
- 82-10 Supplies by Australian government agencies of rights to develop land are not for consideration
- Division 83 - Non-residents making supplies connected with the indirect tax zone
- 83-1 What this Division is about
- 83-5 ' Reverse charge ' on supplies made by non-residents
- 83-10 Recipients who are members of GST groups
- 83-15 Recipients who are participants in GST joint ventures
- 83-20 The amount of GST on ``reverse charged'' supplies made by non-residents
- 83-25 When non-residents must apply for registration
- 83-30 When the Commissioner must register non-residents
- 83-35 Tax invoices not required for ``reverse charged'' supplies made by non-residents
- Division 84 - Offshore supplies
- Subdivision 84-A - Offshore supplies that are taxable supplies, and ' reverse charged ' , under this Subdivision
- 84-1 What this Subdivision is about
- 84-5 Offshore supplies that are taxable supplies under this Subdivision
- 84-10 ' Reverse charge ' on offshore supplies
- 84-12 The amount of GST on offshore supplies that are ' reverse charged '
- 84-13 The amount of input tax credits relating to offshore supplies
- 84-14 Supplies relating to employee share ownership schemes
- 84-15 Transfers etc. between branches of the same entity
- 84-20 The price of taxable supplies of offshore intangibles without, or for inadequate, consideration
- 84-25 Tax periods for supplies from associates that are not connected with the indirect tax zone
- 84-30 Adjustments for acquisitions made solely for a creditable purpose
- Subdivision 84-B - Inbound intangible consumer supplies
- 84-45 What this Subdivision is about
- 84-50 No tax invoices or adjustment notes for inbound intangible consumer supplies
- 84-55 Operator of electronic distribution platform treated as supplier
- 84-60 Extension of section 84-55 to certain other supplies through an electronic distribution platform
- 84-65 Meaning of inbound intangible consumer supply
- 84-70 Meaning of electronic distribution platform
- Subdivision 84-C - Offshore supplies of low value goods
- 84-73 What this Subdivision is about
- 84-75 Supplies of low value goods that are connected with the indirect tax zone
- 84-77 Meaning of offshore supply of low value goods
- 84-79 Meaning of supply of low value goods
- 84-81 Who makes an offshore supply of low value goods
- 84-83 Exception - when supplier reasonably believes there will be a taxable importation
- 84-85 Exception - when there is also a taxable importation
- 84-87 No tax invoices or adjustment notes for offshore supplies of low value goods
- 84-89 Notifying amounts of GST to recipients of offshore supplies of low value goods
- 84-91 The amount of GST on offshore supplies of low value goods made by redeliverers
- 84-93 Suppliers of offshore supplies of low value goods to ensure tax information is included in customs documents
- Subdivision 84-D - Consumers of offshore supplies
- 84-95 What this Subdivision is about
- 84-100 When entities are treated as not being Australian consumers
- 84-105 When entities are treated as not being consumers
- Former Subdivision 84-D - Limited registration entities
- 84-135 What this Subdivision is about
- 84-140 Limited registration entities
- 84-145 Limited registration entities cannot make creditable acquisitions
- 84-150 Entries in the Australian Business Register
- 84-155 Limited registration entities have only quarterly tax periods
- Division 85 - Telecommunication supplies
- 85-1 What this Division is about
- 85-5 When telecommunication supplies are connected with the indirect tax zone
- 85-10 Meaning of telecommunication supply
- Division 86 - Valuable metals
- 86-1 What this Division is about
- 86-5 ' Reverse charge ' on supplies of goods consisting of valuable metal
- 86-10 The valuable metal threshold
- 86-15 Recipients who are members of GST groups
- 86-20 Recipients who are participants in GST joint ventures
- 86-25 The amount of GST on ' reverse charged ' supplies of goods consisting of valuable metal
- Division 87 - Long-term accommodation in commercial residential premises
- 87-1 What this Division is about
- 87-5 Commercial residential premises that are predominantly for long-term accommodation
- 87-10 Commercial residential premises that are not predominantly for long-term accommodation
- 87-15 Meaning of commercial accommodation
- 87-20 Meaning of long-term accommodation etc.
- 87-25 Suppliers may choose not to apply this Division
- Division 90 - Company amalgamations
- 90-1 What this Division is about
- 90-5 Supplies not taxable - amalgamated company registered or required to be registered
- 90-10 Value of taxable supplies - amalgamated company not registered or required to be registered
- 90-15 Acquisitions not creditable - amalgamated company registered or required to be registered
- 90-20 Liability after amalgamation for GST on amalgamating company's supplies
- 90-25 Entitlement after amalgamation to input tax credits for amalgamating company's acquisitions
- 90-30 Adjustments
- 90-35 Amalgamating companies accounting on a cash basis
- Division 93 - Time limit on entitlements to input tax credits
- 93-1 What this Division is about
- 93-5 Time limit on entitlements to input tax credits
- 93-10 Exceptions to time limit on entitlements to input tax credits
- 93-15 GST no longer able to be taken into account
- Division 96 - Supplies partly connected with the indirect tax zone
- 96-1 What this Division is about
- 96-5 Supplies that are only partly connected with the indirect tax zone
- 96-10 The value of the taxable components of supplies that are only partly connected with the indirect tax zone
- Division 99 - Deposits as security
- 99-1 What this Division is about
- 99-5 Giving a deposit as security does not constitute consideration
- 99-10 Attributing the GST relating to deposits that are forfeited etc.
- Division 100 - Vouchers
- 100-1 What this Division is about
- 100-5 Supplies of vouchers with a stated monetary value
- 100-10 Redemption of vouchers
- 100-12 Consideration on redemption of vouchers
- 100-15 Increasing adjustments for unredeemed vouchers
- 100-18 Arrangement for supply of voucher
- 100-20 Vouchers supplied to non-residents and redeemed by others in the indirect tax zone
- 100-25 Meaning of voucher etc.
- Division 102 - Cancelled lay-by sales
- 102-1 What this Division is about
- 102-5 Cancelled lay-by sales
- 102-10 Attributing GST and input tax credits
- Division 105 - Supplies in satisfaction of debts
- 105-1 What this Division is about
- 105-5 Supplies by creditors in satisfaction of debts may be taxable supplies
- 105-10 Net amounts
- 105-15 GST returns
- 105-20 Payments of GST
- Division 108 - Valuation of taxable supplies of goods in bond
- 108-1 What this Division is about
- 108-5 Taxable supplies of goods in bond etc.
- Division 110 - Tax-related transactions
- 110-1 What this Division is about
- Subdivision 110-A - Income tax-related transactions
- 110-5 Transfers of tax losses and net capital losses
- 110-10 Transfers of excess foreign tax credits
- 110-15 Supplies under operation of consolidated group regime
- 110-20 Tax sharing agreements - entering into agreement etc.
- 110-25 Tax sharing agreements - leaving group clear of group liability
- 110-30 Tax funding agreements
- Subdivision 110-B - Other tax-related transactions
- 110-60 Indirect tax sharing agreements - entering into agreement etc.
- 110-65 Indirect tax sharing agreements - leaving GST group or GST joint venture clear of liability
- Division 111 - Reimbursement of employees etc.
- 111-1 What this Division is about
- 111-5 Creditable acquisitions relating to reimbursements
- 111-10 Amounts of input tax credits relating to reimbursements
- 111-15 Tax invoices relating to reimbursements
- 111-18 Application of Division to volunteers working for charities etc.
- 111-20 Application of Division to recipients of certain withholding payments
- 111-25 Employers paying expenses of employees etc.
- 111-30 Reimbursements etc. of former or future employees etc.
- Division 113 - PAYG voluntary agreements
- 113-1 What this Division is about
- 113-5 Supply of work or services not a taxable supply
- Part 4-3 - Special rules mainly about importations
- Division 114 - Importations without entry for home consumption
- 114-1 What this Division is about
- 114-5 Importations without entry for home consumption
- 114-10 Goods that have already been entered for home consumption etc.
- 114-15 Payments of amounts of assessed GST where security for payment of customs duty is forfeited
- 114-20 Payments of amounts of assessed GST where delivery into home consumption is authorised under section 71 of the Customs Act
- 114-25 Warehoused goods entered for home consumption by an entity other than the importer
- Division 117 - Valuation of re-imported goods
- 117-1 What this Division is about
- 117-5 Valuation of taxable importations of goods that were exported for repair or renovation
- 117-10 Valuation of taxable importations of live animals that were exported
- 117-15 Refunds of assessed GST on certain reimportations of live animals
- Part 4-4 - Special rules mainly about net amounts and adjustments
- Division 123 - Simplified accounting methods for retailers and small enterprise entities
- 123-1 What this Division is about
- 123-5 Commissioner may determine simplified accounting methods
- 123-7 Meaning of small enterprise entity
- 123-10 Choosing to apply a simplified accounting method
- 123-15 Net amounts
- Division 126 - Gambling
- 126-1 What this Division is about
- 126-5 Global accounting system for gambling supplies
- 126-10 Global GST amounts
- 126-15 Losses carried forward
- 126-20 Bad debts
- 126-25 Application of Subdivision 9-C
- 126-27 When gambling supplies are connected with the indirect tax zone
- 126-30 Gambling supplies do not give rise to creditable acquisitions
- 126-32 Repayments of gambling losses are not consideration
- 126-33 Tax invoices not required for gambling supplies
- 126-35 Meaning of gambling supply and gambling event
- Division 129 - Changes in the extent of creditable purpose
- 129-1 What this Division is about
- Subdivision 129-A - General
- 129-5 Adjustments arising under this Division
- 129-10 Adjustments do not arise under this Division for acquisitions and importations below a certain value
- 129-15 Adjustments do not arise under this Division where there are adjustments under Division 130
- Subdivision 129-B - Adjustment periods
- 129-20 Adjustment periods
- 129-25 Effect on adjustment periods of things being disposed of etc.
- Subdivision 129-C - When adjustments for acquisitions and importations arise
- 129-40 Working out whether you have an adjustment
- 129-45 Gifts to gift-deductible entities
- 129-50 Creditable purpose
- 129-55 Meaning of apply
- Subdivision 129-D - Amounts of adjustments for acquisitions and importations
- 129-70 The amount of an increasing adjustment
- 129-75 The amount of a decreasing adjustment
- 129-80 Effect of adjustment under certain Divisions
- Subdivision 129-E - Attributing adjustments under this Division
- 129-90 Attributing your adjustments for changes in extent of creditable purpose
- Division 130 - Goods applied solely to private or domestic use
- 130-1 What this Division is about
- 130-5 Goods applied solely to private or domestic use
- Division 131 - Annual apportionment of creditable purpose
- 131-1 What this Division is about
- Subdivision 131-A - Electing to have annual apportionment
- 131-5 Eligibility to make an annual apportionment election
- 131-10 Making an annual apportionment election
- 131-15 Annual apportionment elections by representative members of GST groups
- 131-20 Duration of an annual apportionment election
- Subdivision 131-B - Consequences of electing to have annual apportionment
- 131-40 Input tax credits for acquisitions that are partly creditable
- 131-45 Input tax credits for importations that are partly creditable
- 131-50 Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars
- 131-55 Increasing adjustments relating to annually apportioned acquisitions and importations
- 131-60 Attributing adjustments under section 131-55
- Division 132 - Supplies of things acquired etc. without full input tax credits
- 132-1 What this Division is about
- 132-5 Decreasing adjustments for supplies of things acquired, imported or applied for a purpose that is not fully creditable
- 132-10 Attribution of adjustments under this Division
- Division 133 - Providing additional consideration under gross-up clauses
- 133-1 What this Division is about
- 133-5 Decreasing adjustments for additional consideration provided under gross-up clauses
- 133-10 Availability of adjustments under Division 19 for acquisitions
- Division 134 - Third party payments
- 134-1 What this Division is about
- 134-5 Decreasing adjustments for payments made to third parties
- 134-10 Increasing adjustments for payments received by third parties
- 134-15 Attribution of decreasing adjustments
- 134-20 Third party adjustment notes
- 134-25 Adjustment events do not arise
- 134-30 Application of sections 48-55 and 49-50
- Division 135 - Supplies of going concerns
- 135-1 What this Division is about
- 135-5 Initial adjustments for supplies of going concerns
- 135-10 Later adjustments for supplies of going concerns
- Division 136 - Bad debts relating to transactions that are not taxable or creditable to the fullest extent
- 136-1 What this Division is about
- Subdivision 136-A - Bad debts relating to partly taxable or creditable transactions
- 136-5 Adjustments relating to partly taxable supplies
- 136-10 Adjustments in relation to partly creditable acquisitions
- Subdivision 136-B - Bad debts relating to transactions that are taxable or creditable at less than 1/11 of the price
- 136-30 Writing off bad debts (taxable supplies)
- 136-35 Recovering amounts previously written off (taxable supplies)
- 136-40 Bad debts written off (creditable acquisitions)
- 136-45 Recovering amounts previously written off (creditable acquisitions)
- 136-50 Meanings of taxable at less than 1/11 of the price and creditable at less than 1/11 of the consideration
- Division 137 - Stock on hand on becoming registered etc.
- 137-1 What this Division is about
- 137-5 Adjustments for stock on hand on becoming registered etc.
- Division 138 - Cessation of registration
- 138-1 What this Division is about
- 138-5 Adjustments for cessation of registration
- 138-10 Attributing adjustments for cessation of registration
- 138-15 Ceasing to be registered - amounts not previously attributed
- 138-17 Situations to which this Division does not apply
- 138-20 Application of Division 129
- Division 139 - Distributions from deceased estates
- 139-1 What this Division is about
- 139-5 Adjustments for distributions from deceased estates
- 139-10 Attributing adjustments for distributions from deceased estates
- 139-15 Application of Division 129
- Division 141 - Tradex scheme goods
- 141-1 What this Division is about
- 141-5 Adjustments for applying goods contrary to the Tradex Scheme
- 141-10 Meaning of tradex scheme goods etc.
- 141-15 Attribution of adjustments under this Division
- 141-20 Application of Division 129
- Division 142 - Excess GST
- 142-1 What this Division is about
- Subdivision 142-A - Excess GST unrelated to adjustments
- 142-5 When this Subdivision applies
- 142-10 Refunding the excess GST
- 142-15 When section 142-10 does not apply
- 142-16 No refund of excess GST relating to supplies treated as non-taxable importations
- Subdivision 142-B - GST related to cancelled supplies
- 142-20 Refunding GST relating to cancelled supplies
- Subdivision 142-C - Passed-on GST
- 142-25 Working out if GST has been passed on
- Part 4-5 - Special rules mainly about registration
- Division 144 - Taxis
- 144-1 What this Division is about
- 144-5 Requirement to register
- Division 146 - Limited registration entities
- 146-1 What this Division is about
- 146-5 Limited registration entities
- 146-10 Limited registration entities cannot make creditable acquisitions
- 146-15 Limited registration entities cannot make creditable importations
- 146-20 Entries in the Australian Business Register
- 146-25 Limited registration entities have only quarterly tax periods
- Division 147 - Representatives of incapacitated entities
- 147-1 What this Division is about
- 147-5 Representatives are required to be registered
- 147-10 Cancellation of registration of a representative
- 147-15 Notice of cessation of representation
- 147-20 Effect of representative failing to notify the Commissioner of certain adjustments
- 147-25 Tax periods of representatives
- Division 149 - Government entities
- 149-1 What this Division is about
- 149-5 Government entities may register
- 149-10 Government entities are not required to be registered
- 149-15 GST law applies to registered government entities
- 149-20 Government entities not required to cancel their registration
- 149-25 Membership requirements of a government GST group
- Part 4-6 - Special rules mainly about tax periods
- Division 151 - Annual tax periods
- 151-1 What this Division is about
- Subdivision 151-A - Electing to have annual tax periods
- 151-5 Eligibility to make an annual tax period election
- 151-10 Making an annual tax period election
- 151-15 Annual tax period elections by representative members of GST groups
- 151-20 When you must make your annual tax period election
- 151-25 Duration of an annual tax period election
- Subdivision 151-B - Consequences of electing to have annual tax periods
- 151-40 Annual tax periods
- 151-45 When GST returns for annual tax periods must be given
- 151-50 When payments of assessed net amounts for annual tax periods must be made
- 151-55 An entity ' s concluding annual tax period
- 151-60 The effect of incapacitation or cessation
- 151-65 The effect of changing the membership of GST groups - end of the annual tax period
- 151-70 The effect of changing the membership of GST groups - tax periods for the remainder of a financial year
- Division 153 - Agents etc. and insurance brokers
- 153-1 What this Division is about
- Subdivision 153-A - General
- 153-5 Attributing the input tax credits for your creditable acquisitions
- 153-10 Attributing your adjustments
- 153-15 Tax invoices
- 153-20 Adjustment notes
- 153-25 Insurance supplied through insurance brokers
- Subdivision 153-B - Principals and intermediaries as separate suppliers or acquirers
- 153-50 Arrangements under which intermediaries are treated as suppliers or acquirers
- 153-55 The effect of these arrangements on supplies
- 153-60 The effect of these arrangements on acquisitions
- 153-65 Determinations that supplies or acquisitions are taken to be under these arrangements
- Division 156 - Supplies and acquisitions made on a progressive or periodic basis
- 156-1 What this Division is about
- 156-5 Attributing the GST on progressive or periodic supplies
- 156-10 Attributing the input tax credits on progressive or periodic acquisitions
- 156-15 Progressive or periodic supplies partly connected with the indirect tax zone
- 156-17 Application of Division 58 to progressive or periodic supplies and acquisitions
- 156-20 Application of Division 129 to progressive or periodic acquisitions
- 156-22 Leases etc. treated as being on a progressive or periodic basis
- 156-23 Certain supplies or acquisitions under hire purchase agreements treated as not on progressive or periodic basis
- 156-25 Accounting on a cash basis
- Division 157 - Accounting basis of charities etc.
- 157-1 What this Division is about
- 157-5 Charities etc. choosing to account on a cash basis
- 157-10 Charities etc. ceasing to account on a cash basis
- Division 158 - Hire purchase agreements
- 158-1 What this Division is about
- 158-5 Treat as not accounting on a cash basis
- Division 159 - Changing your accounting basis
- 159-1 What this Division is about
- 159-5 Ceasing to account on a cash basis - amounts not previously attributed
- 159-10 Ceasing to account on a cash basis - amounts partly attributed
- 159-15 Ceasing to account on a cash basis - bad debts
- 159-20 Starting to account on a cash basis
- 159-25 Starting to account on a cash basis - bad debts
- 159-30 Entities ceasing to exist or coming into existence
- Part 4-7 - Special rules mainly about returns, payments and refunds
- Division 162 - Payment of GST by instalments
- 162-1 What this Division is about
- Subdivision 162-A - Electing to pay GST by instalments
- 162-5 Eligibility to elect to pay GST by instalments
- 162-10 Your current GST lodgment record
- 162-15 Electing to pay GST by instalments
- 162-20 Elections by representative members of GST groups
- 162-25 When you must make your election
- 162-30 Duration of your election
- Subdivision 162-B - Consequences of electing to pay GST by instalments
- 162-50 GST instalment payers
- 162-55 Tax periods for GST instalment payers
- 162-60 When GST returns for GST instalment payers must be given
- 162-65 The form and contents of GST returns for GST instalment payers
- 162-70 Payment of GST instalments
- 162-75 Giving notices relating to GST instalments
- 162-80 Certain entities pay only 2 GST instalments for each year
- 162-85 A GST instalment payer ' s concluding tax period
- 162-90 The effect of incapacitation or cessation
- 162-95 The effect of changing the membership of GST groups
- 162-100 General interest charge on late payment
- 162-105 Net amounts for GST instalment payers
- 162-110 When payments of assessed net amounts must be made - GST instalment payers
- Subdivision 162-C - GST instalments
- 162-130 What are your GST instalments
- 162-135 Notified instalment amounts
- 162-140 Varied instalment amounts
- 162-145 Your annual GST liability
- Subdivision 162-D - Penalty payable in certain cases if varied instalment amounts are too low
- 162-170 What this Subdivision is about
- 162-175 GST payments are less than 85% of annual GST liability
- 162-180 Estimated annual GST amount is less than 85% of annual GST liability
- 162-185 Shortfall in GST instalments worked out on the basis of estimated annual GST amount
- 162-190 Periods for which penalty is payable
- 162-195 Reduction in penalties if notified instalment amount is less than 25% of annual GST liability
- 162-200 Reduction in penalties if GST instalment shortfall is made up in a later instalment
- 162-205 This Subdivision does not create a liability for general interest charge
- Division 165 - Anti-avoidance
- 165-1 What this Division is about
- Subdivision 165-A - Application of this Division
- 165-5 When does this Division operate?
- 165-10 When does an entity get a GST benefit from a scheme?
- 165-15 Matters to be considered in determining purpose or effect
- Subdivision 165-B - Commissioner may negate effects of schemes for GST benefits
- 165-40 Commissioner may make declaration for purpose of negating avoider ' s GST benefits
- 165-45 Commissioner may reduce an entity ' s net amount or GST to compensate
- 165-50 Declaration has effect according to its terms
- 165-55 Commissioner may disregard scheme in making declarations
- 165-60 One declaration may cover several tax periods and importations
- 165-65 Commissioner must give copy of declaration to entity affected
- (Subdivision 165-C heading repealed)
- 165-80 Penalty
- Division 168 - Tourist refund scheme
- 168-1 What this Division is about
- 168-5 Tourist refund scheme
- 168-10 Supplies later found to be GST-free supplies
- Division 171 - Customs security etc. given on taxable importations
- 171-1 What this Division is about
- 171-5 Security or undertaking given under section 162 or 162A of the Customs Act
- Chapter 5 - Miscellaneous
- Part 5-1 - Miscellaneous
- Division 176 - Endorsement of charities etc.
- 176-1 Endorsement by Commissioner as charity
- Division 177 - Miscellaneous
- 177-1 Commonwealth etc. not liable to pay GST
- 177-3 Acquisitions from State or Territory bodies where GST liability is notional
- 177-5 Cancellation of exemptions from GST
- 177-10 Ministerial determinations
- 177-11 Delegation by Aged Care Secretary
- 177-12 GST implications of references to price, value etc. in other Acts
- 177-15 Regulations
- 177-20 Review of provisions relating to offshore supplies of low value goods
- Chapter 6 - Interpreting this Act
- Part 6-1 - Rules for interpreting this Act
- Division 182 - Rules for interpreting this Act
- 182-1 What forms part of this Act
- 182-5 What does not form part of this Act
- 182-10 Explanatory sections, and their role in interpreting this Act
- 182-15 Schedules 1, 2 and 3
- Part 6-2 - Meaning of some important concepts
- Division 184 - Meaning of entity
- 184-1 Entities
- 184-5 Supplies etc. by partnerships and other unincorporated bodies
- Former Division 186 - Meaning of approved form
- 186-1 Approved forms
- Division 188 - Meaning of GST turnover
- 188-1 What this Division is about
- 188-5 Explanation of the turnover thresholds
- 188-10 Whether your GST turnover meets, or does not exceed, a turnover threshold
- 188-15 Current GST turnover
- 188-20 Projected GST turnover
- 188-22 Settlements of insurance claims to be disregarded
- 188-23 Supplies ' reverse charged ' under Division 83 or 86 not to be included in a recipient ' s GST turnover
- 188-24 Supplies to which Subdivision 153-B applies
- 188-25 Transfer of capital assets, and termination etc. of enterprise, to be disregarded
- 188-30 The value of non-taxable supplies
- 188-32 The value of gambling supplies
- 188-35 The value of loans
- 188-40 Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold
- Division 189 - Exceeding the financial acquisitions threshold
- 189-1 What this Division is about
- 189-5 Exceeding the financial acquisitions threshold - current acquisitions
- 189-10 Exceeding the financial acquisitions threshold - future acquisitions
- 189-15 Meaning of financial acquisition
- Division 190 - 90% owned groups of companies
- 190-1 90% owned groups
- 190-5 When a company has at least a 90% stake in another company
- Part 6-3 - Dictionary
- Division 195 - Dictionary
- 195-1 Dictionary
- Schedule 1 - Food that is not GST-free
- 1 Food that is not GST-free
- 2 Prepared food, bakery products and biscuit goods
- 3 Prepared meals
- 4 Candied peel
- 5 Goods that are not biscuit goods
- Schedule 2 - Beverages that are GST-free
- 1 Beverages that are GST-free
- 2 Tea, coffee etc.
- 3 Fruit and vegetable juices
- Schedule 3 - Medical aids and appliances
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