A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
For paragraph 51-5(1)(a) of the Act, each of the following is a purpose:
(a) research and development;
(b) the provision of insurance, other than life insurance;
(c) fishing;
(d) agriculture;
(e) cultivation, or exploitation, of timber;
(f) design, or building, or maintenance, of residential or commercial premises;
(g) civil engineering, including the design, construction and maintenance of roads, railways, bridges, canals, dams, ports, harbours, airports and similar installations;
(h) generation, or transmission, or distribution, of electricity;
(i) transmission, or distribution, of water;
(j) receipt, or storage, or distribution, of oil and gas products;
(k) refining, or processing, of oil and gas products;
(l) beneficiation of minerals and primary metal production, including alloy production;
(m) charitable activities;
(n) transportation.
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If a joint venture is a joint venture for more than 1 of the purposes specified in subregulation (1) or paragraph 51-5(1)(a) of the Act, the combination of those purposes is specified as a purpose.
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