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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

Table of Provisions

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  
  • DIVISION 3--Defined terms
  • 3.1 When defined terms are identified  
  • 3.5 When terms areidentified  
  • 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

PART 2-2--SUPPLIES AND ACQUISITIONS

DIVISION 9--Taxable supplies

PART 2-3--IMPORTATIONS

DIVISION 13--Taxable importations

PART 2-4--NET AMOUNTS AND ADJUSTMENTS

DIVISION 17--Net amounts and adjustments

PART 2-5--REGISTRATION

DIVISION 23--Who is required to be registered and who may be registered

PART 2-6--TAX PERIODS

DIVISION 27--How to work out the tax periods that apply to you

PART 2-7--RETURNS, PAYMENTS AND REFUNDS

DIVISION 31--GST returns

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

PART 3-2--NON-TAXABLE IMPORTATIONS

DIVISION 42--Non-taxable importations

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

PART 4-2--SPECIAL RULES MAINLY ABOUT SUPPLIES AND ACQUISITIONS

DIVISION 66--Second-hand goods

CHAPTER 4--The special rules

 

PART 4-3--SPECIAL RULES MAINLY ABOUT IMPORTATIONS

DIVISION 114--Importations without entry for home consumption

PART 4-4--SPECIAL RULES MAINLY ABOUT NET AMOUNTS AND ADJUSTMENTS

DIVISION 123--Simplified accounting methods for retailers and small enterprise entities

PART 4-5--SPECIAL RULES MAINLY ABOUT REGISTRATION

DIVISION 144--Taxis

PART 4-6--SPECIAL RULES MAINLY ABOUT TAX PERIODS

DIVISION 151--Annual tax periods

PART 4-7--SPECIAL RULES MAINLY ABOUT RETURNS, PAYMENTS AND REFUNDS

DIVISION 162--Payment of GST by instalments

CHAPTER 5--Miscellaneous

 

PART 5-1--MISCELLANEOUS

DIVISION 176--Endorsement of charities etc.

CHAPTER 6--Interpreting this Act

 

PART 6-1--RULES FOR INTERPRETING THIS ACT

DIVISION 182--Rules for interpreting this Act

PART 6-2--MEANING OF SOME IMPORTANT CONCEPTS

DIVISION 184--Meaning of entity

PART 6-3--DICTIONARY

DIVISION 195--Dictionary

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