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A New Tax System (Goods and Services Tax) Regulations 2019
- Chapter 1 - Introduction
- Part 1 - Preliminary
- SECTION 1 Name
- SECTION 2 Commencement
- SECTION 3 Authority
- Chapter 2 - The basic rules
- Part 2-5 - Registration
- Division 23 - Who is required to be registered and who may be registered
- SECTION 23-15.01 Registration turnover threshold (other than for non-profit bodies)
- SECTION 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
- SECTION 29-80.01 Value of taxable supply for which tax invoice not required
- SECTION 29-80.02 Amount for which adjustment note not required
- Part 2-7 - Returns, payments and refunds
- Division 33 - Payments of GST
- SECTION 33-15.01 Object of this Division
- SECTION 33-15.01A Circumstances in which payments of assessed GST on taxable importations are deferred
- SECTION 33-15.01B Payment
- SECTION 33-15.02 Application for approval
- SECTION 33-15.03 Requirements for approval
- SECTION 33-15.04 Bank guarantee requirement
- SECTION 33-15.05 Decision on application - notice and date of effect
- SECTION 33-15.08 Revocation of approval
- SECTION 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
- SECTION 38-3.01 Food additives
- SECTION 38-3.02 GST-free beverages supplied from vending machines
- Subdivision 38-B - Health
- SECTION 38-7.01 Medical services
- SECTION 38-45.01 Medical aids and appliances
- Subdivision 38-E - Exports and other cross-border supplies
- SECTION 38-185.01 Export of goods by travellers as accompanied baggage
- Division 40 - Input taxed supplies
- Subdivision 40-A - Financial supplies
- SECTION 40-5.01 Object of Subdivision 40-A
- SECTION 40-5.05 Acquisition
- SECTION 40-5.06 Financial supply providers
- SECTION 40-5.07 Financial supply facilitators
- SECTION 40-5.08 When supply may be financial supply
- SECTION 40-5.09 What supplies are financial supplies
- SECTION 40-5.10 Incidental financial supplies
- SECTION 40-5.11 Examples of supplies that are financial supplies
- SECTION 40-5.12 What supplies are not financial supplies
- SECTION 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 - Formation and membership of GST groups
- SECTION 48-10.01 Trust distribution and beneficiaries
- SECTION 48-10.02 Membership requirements for partnerships
- SECTION 48-10.03 Membership requirements for trusts
- SECTION 48-10.03A Alternative membership requirements for groups of fixed trusts
- SECTION 48-10.04 Membership requirements for individuals
- Division 51 - GST joint ventures
- Subdivision 51-A - Formation of and participation in GST joint ventures
- SECTION 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)
- SECTION 70-5.01 Objects of this Division
- SECTION 70-5.01A Meaning of closely related
- SECTION 70-5.02 Acquisitions that attract reduced input tax credits: general
- SECTION 70-5.02A Acquisitions that attract reduced input tax credits: certain offshore supplies
- SECTION 70-5.02D Prohibition against claiming twice
- SECTION 70-5.03 Percentage to which input tax credits are reduced
- Division 78 - Insurance
- SECTION 78-105.01 Statutory compensation schemes
- Division 79 - Compulsory third party schemes
- SECTION 79-35.01 CTP ancillary payment or supply
- Division 81 - Payment of taxes, fees and charges
- SECTION 81-10.01 Fees and charges which constitute consideration
- SECTION 81-15.01 Fees and charges which do not constitute consideration
- SECTION 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-A - Kinds of acquisitions
- SECTION 168-5.01 Acquisition
- SECTION 168-5.02 Goods to which this Subdivision applies
- SECTION 168-5.03 Registered entity
- SECTION 168-5.04 Purchase price
- SECTION 168-5.05 Tax invoice
- Subdivision 168-B - Departure from the indirect tax zone
- SECTION 168-5.05A Leaving the indirect tax zone
- SECTION 168-5.06 Departure
- SECTION 168-5.07 Place of departure
- Subdivision 168-C - Export as accompanied baggage
- SECTION 168-5.08 Accompanied baggage
- SECTION 168-5.09 Time of export
- SECTION 168-5.10 Verification of export
- Subdivision 168-D - Export by resident of an external Territory as unaccompanied baggage
- SECTION 168-5.10A Export of goods to an external Territory
- SECTION 168-5.10B Time of export
- SECTION 168-5.10C Verification of export
- Subdivision 168-E - Proportion of amount of GST for payment in cash
- SECTION 168-5.11 Cash payment
- Subdivision 168-F - Documentation relating to entitlement to payment
- SECTION 168-5.12 Payment authority
- Subdivision 168-G - Period and manner of payment
- SECTION 168-5.14 Processing payment authority given to officer of Customs at airport
- SECTION 168-5.15 Processing payment authority lodged at a TRS verification facility
- SECTION 168-5.16 Processing payment authority given to Comptroller-General of Customs
- SECTION 168-5.17 Processing claim for payment
- Chapter 6 - Interpretation
- Part 6-3 - Dictionary in the Act
- Division 195 - Dictionary in the Act
- SECTION 195-1.01 Compulsory third party schemes
- SECTION 195-1.02 First aid or life saving course
- Part 6-4 - Dictionary
- SECTION 196-1.01 Definitions
- 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) Regulations 1999
- SECTION 197-1.01 Definitions
- SECTION 197-1.02 Old regulations continue to apply to tax periods starting before commencement time
- SECTION 197-1.03 Approved forms
- SECTION 197-1.04 Deferred payments of assessed GST on taxable importations
- SECTION 197-1.05 Tourist refund scheme
- Part 7-2 - Matters relating to the A New Tax System (Goods and Services Tax Transition) Act 1999
- Division 220 - Agreements spanning 1 July 2000
- Subdivision 220-A - Meaning of arbitrator
- SECTION 220-1.01 Specified bodies and persons for definition of arbitrator
- Subdivision 220-B - Meaning of New Tax System changes
- SECTION 220-5.01 Purpose of this Subdivision
- SECTION 220-5.02 Tobacco excise duty and tobacco customs duty
- SECTION 220-5.03 Luxury car tax
- SECTION 220-5.04 Wine equalisation tax
- SECTION 220-5.05 Abolition of accommodation levy in NSW
- SECTION 220-5.06 Alcohol excise, alcohol customs duty and alcohol excise duty
- SECTION 220-5.07 Petroleum products excise and petroleum excise duty
- SECTION 220-5.08 Diesel fuel rebate - change in declared rate
- SECTION 220-5.09 Diesel and alternative fuels grants scheme
- SECTION 220-5.10 Fuel sales grants
- SECTION 220-5.11 Wholesale sales tax equivalency payments - liability to pay abolished for certain government business enterprises
- SECTION 220-5.12 Tourism marketing duty - abolition in Northern Territory
- SECTION 220-5.13 Abolition of liability to pay financial institutions duty
- SECTION 220-5.14 Abolition of liability to pay stamp duty on quoted marketable securities
- Part 7-3 - Matters relating to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023
- Division 225 - Application of amendments
- SECTION 225-1.01 Application of amendments
- Schedule 1 - Rules for the supply of goods to a relevant traveller
- CLAUSE 1 Purpose of this Schedule
- CLAUSE 2 Sealed bag rules
- CLAUSE 3 Sealed bag rules for liquids, aerosols, gels, creams and pastes
- CLAUSE 4 Customs barrier rules
- CLAUSE 5 Forms of invoice and receipt
- CLAUSE 6 Employees or agents may meet requirements
- Schedule 2 - Examples of financial supply
- CLAUSE 1 Examples for item 1 of the table in subsection 40-5.09(3) (accounts)
- CLAUSE 2 Examples for item 2 of the table in subsection 40-5.09(3) (debt and credit)
- CLAUSE 3 Examples for item 3 of the table in subsection 40-5.09(3) (charges and mortgages)
- CLAUSE 4 Examples for item 6 of the table in subsection 40-5.09(3) (life insurance business)
- CLAUSE 5 Examples for item 7 of the table in subsection 40-5.09(3) (guarantees)
- CLAUSE 6 Examples for item 7A of the table in subsection 40-5.09(3) (indemnities)
- CLAUSE 7 Examples for item 8 of the table in subsection 40-5.09(3) (hire purchase)
- CLAUSE 8 Examples for item 9 of the table in subsection 40-5.09(3) (currency)
- CLAUSE 9 Examples for item 10 of the table in subsection 40-5.09(3) (securities)
- CLAUSE 10 Examples for item 11 of the table in subsection 40-5.09(3) (derivatives)
- Schedule 3 - Examples of supply that is not financial supply
- CLAUSE 1 Examples for item 3 of the table in section 40-5.12 (professional services)
- CLAUSE 2 Examples for item 4 of the table in section 40-5.12 (payment systems)
- CLAUSE 3 Examples for item 7 of the table in section 40-5.12 (options, rights and obligations)
- CLAUSE 4 Examples for item 10 of the table in section 40-5.12 (insurance and reinsurance)
- CLAUSE 5 Examples for item 12 of the table in section 40-5.12 (managing assets or liabilities)
- CLAUSE 6 Examples for item 15 of the table in section 40-5.12 (trustee services)
- CLAUSE 7 Examples for item 20 of the table in section 40-5.12 (hire purchase)
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