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A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
- Part 1 - Preliminary
- 1 Name of Regulations
- 2 Commencement
- 3 Definitions - the dictionary etc
- Part 2-5 - Registration
- Division 23 - Who is required to be registered and who may be registered
- 23-15.01 Registration turnover threshold (other than for non-profit bodies) (Act ss 23-15(1))
- 23-15.02 Registration turnover threshold for non-profit bodies (Act ss 23-15(2))
- Part 2-6 - Tax periods
- Division 29 - What is attributable to tax periods
- Subdivision 29-C - Tax invoices and adjustment notes
- 29-70.01 Information that must be contained in a tax invoice (other than a recipient created tax invoice) (Act s 29-70)
- 29-70.02 Information that must be contained in a recipient created tax invoice (Act s 29-70)
- 29-80.01 Value of taxable supply (Act ss 29-80(1))
- 29-80.02 Adjustment note threshold (Act ss 29-80(2))
- Part 2-7 - Returns, payments and refunds
- Division 33 - Payments of GST
- 33-15.01 Purpose of Division
- 33-15.02 Application for approval
- 33-15.03 Requirements for approval
- 33-15.04 Bank guarantee requirement
- 33-15.05 Decision on application - notice and date of effect
- 33-15.06 Electronic dealings by approved entities
- 33-15.07 Due date for deferred payments
- 33-15.08 Revocation of approval
- 33-15.09 Review of decisions
- Part 3-1 - Supplies that are not taxable supplies
- Division 38 - GST-free supplies
- Subdivision 38-A - Food
- 38-3.01 GST-free beverages supplied from vending machines (Act s 38-3)
- 38-3.02 Food additives (Act s 38-3)
- Subdivision 38-B - Health
- 38-45.01 Medical aids and appliances (Act s 38-45)
- Subdivision 38-E - Exports and other supplies for consumption outside the indirect tax zone
- 38-185.01 Export of goods by travellers as accompanied baggage (Act s 38-185)
- Division 40 - Input taxed supplies
- Subdivision 40-A - Financial supplies
- 40-5.01 Object of Subdivision 40-A
- 40-5.02 Interests
- 40-5.03 Provision
- 40-5.04 Disposal
- 40-5.05 Acquisition
- 40-5.06 Financial supply providers
- 40-5.07 Financial supply facilitators
- 40-5.08 When supply may be financial supply (Act s 40-5)
- 40-5.09 What supplies are financial supplies
- 40-5.10 Incidental financial supplies
- 40-5.11 Examples of supplies that are financial supplies
- 40-5.12 What supplies are not financial supplies (Act s 40-5)
- 40-5.13 Examples of supplies that are not financial supplies
- Part 4-1 - Special rules mainly about particular ways entities are organised
- Division 48 - GST groups
- Subdivision 48-A - Approval of GST groups
- 48-10.01 Definitions for Subdivision
- 48-10.01A Trust distribution and beneficiaries
- 48-10.02 Membership requirements for partnerships
- 48-10.03 Membership requirements for trusts
- 48-10.03A Alternative membership requirements for groups of fixed trusts
- 48-10.04 Membership requirements for individuals
- Division 51 - GST joint ventures
- 51-5.01 Specified purposes for GST joint ventures (Act s 51-5)
- Part 4-2 - Special rules mainly about supplies and acquisitions
- Division 70 - Financial supplies (reduced credit acquisitions)
- 70-5.01 Objects of Division 70
- 70-5.01A Definition
- 70-5.02 Acquisitions that attract reduced input tax credits: general (Act s 70-5)
- 70-5.02A Acquisitions that attract reduced input tax credits: certain offshore supplies (Act s 70-5)
- 70-5.02B Reduced credit acquisitions
- 70-5.02C Unabsorbed contribution
- 70-5.02D Prohibition against claiming twice
- 70-5.03 Percentage to which input tax credits are reduced (Act s 70-5)
- Division 78 - Insurance
- 78-105.01 Statutory compensation schemes
- Division 79 - Compulsory third party schemes
- 79-35.01 Meaning of CTP ancillary payment or supply
- Division 81 - Taxes, fees and charges
- 81-10.01 Fees and charges which constitute consideration
- 81-15.01 Fees and charges which do not constitute consideration
- 81-15.02 Fees and charges covered by regulations 81-10.01 and 81-15.01
- Part 4-7 - Special rules mainly about returns, payments and refunds
- Division 168 - Tourist refund scheme
- Subdivision 168-1 - Kinds of acquisitions
- 168-5.01 Acquisition
- 168-5.02 Goods to which Subdivision 168-1 applies
- 168-5.03 Registered entity
- 168-5.04 Purchase price
- 168-5.05 Tax invoice
- Subdivision 168-2 - Departure from the indirect tax zone
- 168-5.06 Departure
- 168-5.07 Place of departure
- Subdivision 168-3 - Export as accompanied baggage
- 168-5.08 Accompanied baggage
- 168-5.09 Time of export
- 168-5.10 Verification of export
- Subdivision 168-3A - Export by resident of an external Territory as unaccompanied baggage
- 168-5.10A Export of goods to an external Territory
- 168-5.10B Time of export
- 168-5.10C Verification of export
- Subdivision 168-4 - Proportion of amount of GST for payment in cash
- 168-5.11 Cash payment
- Subdivision 168-5 - Documentation relating to entitlement to payment
- 168-5.12 Payment authority
- 168-5.13 Claim for payment: exceptional circumstances
- Subdivision 168-6 - Period and manner of payment
- 168-5.14 Processing payment authority given to officer of Customs at airport
- 168-5.15 Processing payment authority lodged at a TRS verification facility
- 168-5.16 Processing payment authority given to Comptroller-General of Customs
- 168-5.17 Processing claim for payment
- Part 6-3 - Regulations relating to the Dictionary in the Act
- Division 195 - Dictionary
- 195-1.01 Compulsory third party schemes
- 195-1.02 First aid or life saving course
- Part 6-4 - Transitional arrangements
- 200-0.00 Operation of Schedule 15
- Schedule 3 - Medical aids and appliances
- Schedule 5 - Rules for the supply of goods to a relevant traveller
- 1 Definitions and interpretation
- 2 Sealed bag arrangements for liquids, aerosols, gels, creams and pastes
- Schedule 7 - Examples of financial supply
- Part 1 - Examples for item 1 in the table in regulation 40-5.09 Item Exam
- Part 2 - Examples for item 2 in the table in regulation 40-5.09 Item Exam
- Part 3 - Examples for item 3 in the table in regulation 40-5.09 Item Exam
- Part 4 - Examples for item 6 in the table in regulation 40-5.09 Item Exam
- Part 5 - Examples for item 7 in the table in regulation 40-5.09 Item Exam
- Part 5A - Example for item 7A in the table in regulation 40-5.09 Item Exa
- Part 6 - Example for item 8 in the table in regulation 40-5.09 Item Examp
- Part 7 - Examples for item 9 in the table in regulation 40-5.09 Item Exam
- Part 8 - Examples for item 10 in the table in regulation 40-5.09 Item Exa
- Part 9 - Examples for item 11 in the table in regulation 40-5.09 Item E
- Schedule 8 - Examples of supply that is not financial supply
- Part 1 - Examples for item 3 in the table in regulation 40-5.12 Item Exam
- Part 2 - Examples for item 4 in the table in regulation 40-5.12 Item Exam
- Part 3 - Examples for item 7 in the table in regulation 40-5.12 Item Exam
- Part 4 - Example for item 10 in the table in regulation 40-5.12 Item Exam
- Part 5 - Examples for item 12 in the table in regulation 40-5.12 Item Exa
- Part 6 - Examples for item 15 in the table in regulation 40-5.12 Item Exa
- Part 7 - Example for item 20 in the table in regulation 40-5.12 Item Exam
- Schedule 10 - Statutory compensation schemes
- Schedule 11 - Compulsory third party schemes
- Schedule 12 - First aid or life saving course
- Schedule 15 - Transitional arrangements
- Part 1 - Amendments made by A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No 1)
- 101 Operation of Schedule 1
- Part 2 - Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015
- 102 Verification of export
- 103 Processing payment authority given to Chief Executive Officer of Customs
- 104 Processing claim for payment
- 105 Sealed bag arrangements for liquids, aerosols, gels, creams and pastes
- Part 3 - Amendments made by the Tax and Superannuation Laws Amendment (2016 Measures No 1) Regulation 2016
- 106 Operation of Schedule 1
- Part 5 - Amendments made by the Treasury Laws Amendment (2017 Measures No 2) Regulations 2017
- 107 Claim for payment
- Part 6 - Amendments made by the Treasury Laws Amendment (2017 Measures No 3) Regulations 2017
- 108 Operation of Schedule 1
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