Commonwealth Consolidated ActsAct No. 55 of 1999 as amended
This compilation was prepared on 4 April 2012
taking into account amendments up to Act No. 14 of 2012
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney-General's Department, Canberra
Contents
Chapter 1--Introduction 1
Part 1-1--Preliminary 1
Division 1--Preliminary 1
1-1......... Short title [see Note 1] ........................................................................ 1
1-2......... Commencement ................................................................................... 1
1-3......... Commonwealth-State financial relations ............................................. 1
1-4......... States and Territories are bound by the GST law ................................ 1
Part 1-2--Using this Act 2
Division 2--Overview of the GST legislation 2
2-1......... What this Act is about ......................................................................... 2
2-5......... The basic rules (Chapter 2) ................................................................. 2
2-10....... The exemptions (Chapter 3) ................................................................ 2
2-15....... The special rules (Chapter 4) ............................................................... 3
2-20....... Miscellaneous (Chapter 5) .................................................................. 3
2-25....... Interpretative provisions (Chapter 6) ................................................... 3
2-30....... Administration, collection and recovery provisions in the Taxation Administration Act 1953 3
Division 3--Defined terms 4
3-1......... When defined terms are identified ....................................................... 4
3-5......... When terms are not identified .............................................................. 4
3-10....... Identifying the defined term in a definition .......................................... 5
Division 4--Status of Guides and other non-operative material 6
4-1......... Non-operative material ........................................................................ 6
4-5......... Explanatory sections ........................................................................... 6
4-10....... Other material ...................................................................................... 6
Chapter 2--The basic rules 7
Division 5--Introduction 7
5-1......... What this Chapter is about .................................................................. 7
5-5......... The structure of this Chapter ............................................................... 7
Part 2-1--The central provisions 9
Division 7--The central provisions 9
7-1......... GST and input tax credits .................................................................... 9
7-5......... Net amounts ........................................................................................ 9
7-10....... Tax periods ......................................................................................... 9
7-15....... Payments and refunds ......................................................................... 9
Part 2-2--Supplies and acquisitions 10
Division 9--Taxable supplies 10
9-1......... What this Division is about ............................................................... 10
Subdivision 9-A--What are taxable supplies? 10
9-5......... Taxable supplies ................................................................................ 10
9-10....... Meaning of supply ............................................................................ 10
9-15....... Consideration .................................................................................... 11
9-20....... Enterprises ........................................................................................ 12
9-25....... Supplies connected with Australia .................................................... 14
9-30....... Supplies that are GST-free or input taxed ......................................... 15
9-39....... Special rules relating to taxable supplies ........................................... 16
Subdivision 9-B--Who is liable for GST on taxable supplies? 17
9-40....... Liability for GST on taxable supplies ................................................ 17
9-69....... Special rules relating to liability for GST on taxable supplies ........... 18
Subdivision 9-C--How much GST is payable on taxable supplies? 18
9-70....... The amount of GST on taxable supplies ........................................... 18
9-75....... The value of taxable supplies ............................................................ 18
9-80....... The value of taxable supplies that are partly GST-free or input taxed 20
9-85....... Value of taxable supplies to be expressed in Australian currency ..... 20
9-90....... Rounding of amounts of GST ........................................................... 21
9-99....... Special rules relating to the amount of GST on taxable supplies ....... 22
Division 11--Creditable acquisitions 24
11-1....... What this Division is about ............................................................... 24
11-5....... What is a creditable acquisition? ........................................................ 24
11-10..... Meaning of acquisition ..................................................................... 24
11-15..... Meaning of creditable purpose ......................................................... 25
11-20..... Who is entitled to input tax credits for creditable acquisitions? ......... 26
11-25..... How much are the input tax credits for creditable
acquisitions?
...................................................................................... 26
11-30..... Acquisitions that are partly creditable ................................................ 26
11-99..... Special rules relating to acquisitions .................................................. 27
Part 2-3--Importations 29
Division 13--Taxable importations 29
13-1....... What this Division is about ............................................................... 29
13-5....... What are taxable importations? .......................................................... 29
13-10..... Meaning of non-taxable importation ................................................ 29
13-15..... Who is liable for GST on taxable importations? ................................ 30
13-20..... How much GST is payable on taxable importations? ........................ 30
13-25..... The value of taxable importations that are partly non-taxable importations 31
13-99..... Special rules relating to taxable importations ..................................... 31
Division 15--Creditable importations 33
15-1....... What this Division is about ............................................................... 33
15-5....... What are creditable importations? ...................................................... 33
15-10..... Meaning of creditable purpose ......................................................... 33
15-15..... Who is entitled to input tax credits for creditable importations? ........ 34
15-20..... How much are the input tax credits for creditable importations? ....... 34
15-25..... Importations that are partly creditable ................................................ 34
15-99..... Special rules relating to creditable importations ................................. 35
Part 2-4--Net amounts and adjustments 36
Division 17--Net amounts and adjustments 36
17-1....... What this Division is about ............................................................... 36
17-5....... Net amounts ...................................................................................... 36
17-10..... Adjustments ...................................................................................... 37
17-15..... Working out net amounts using approved forms .............................. 37
17-20..... Determinations relating to how to work out net amounts .................. 37
17-99..... Special rules relating to net amounts or adjustments ......................... 38
Division 19--Adjustment events 40
19-1....... What this Division is about ............................................................... 40
19-5....... Explanation of the effect of adjustment events .................................. 40
Subdivision 19-A--Adjustment events 41
19-10..... Adjustment events ............................................................................. 41
Subdivision 19-B--Adjustments for supplies 42
19-40..... Where adjustments for supplies arise ................................................ 42
19-45..... Previously attributed GST amounts .................................................. 43
19-50..... Increasing adjustments for supplies .................................................. 43
19-55..... Decreasing adjustments for supplies ................................................. 43
Subdivision 19-C--Adjustments for acquisitions 43
19-70..... Where adjustments for acquisitions arise .......................................... 43
19-75..... Previously attributed input tax credit amounts ................................... 44
19-80..... Increasing adjustments for acquisitions ............................................. 44
19-85..... Decreasing adjustments for acquisitions ........................................... 45
19-99..... Special rules relating to adjustment events ........................................ 45
Division 21--Bad debts 46
21-1....... What this Division is about ............................................................... 46
21-5....... Writing off bad debts (taxable supplies) ............................................ 46
21-10..... Recovering amounts previously written off (taxable supplies) .......... 46
21-15..... Bad debts written off (creditable acquisitions) .................................. 47
21-20..... Recovering amounts previously written off (creditable acquisitions) 47
21-99..... Special rules relating to adjustments for bad debts ............................ 48
Part 2-5--Registration 49
Division 23--Who is required to be registered and who may be registered 49
23-1....... Explanation of Division .................................................................... 49
23-5....... Who is required to be registered ........................................................ 49
23-10..... Who may be registered ...................................................................... 50
23-15..... The registration turnover threshold ................................................... 50
23-99..... Special rules relating to who is required to be registered or who may be registered 50
Division 25--How you become registered, and how your registration can be cancelled 51
Subdivision 25-A--How you become registered 51
25-1....... When you must apply for registration ............................................... 51
25-5....... When the Commissioner must register you ....................................... 51
25-10..... The date of effect of your registration ............................................... 52
25-15..... Effect of backdating your registration ............................................... 52
25-49..... Special rules relating to registration ................................................... 53
Subdivision 25-B--How your registration can be cancelled 53
25-50..... When you must apply for cancellation of registration ....................... 53
25-55..... When the Commissioner must cancel registration ............................. 54
25-57..... When the Commissioner may cancel your registration ...................... 54
25-60..... The date of effect of your cancellation ............................................... 55
25-65..... Effect of backdating your cancellation of registration ........................ 55
25-99..... Special rules relating to cancellation of registration ........................... 56
Part 2-6--Tax periods 57
Division 27--How to work out the tax periods that apply to you 57
27-1....... What this Division is about ............................................................... 57
27-5....... General rule--3 month tax periods ................................................... 57
27-10..... Election of one month tax periods ..................................................... 57
27-15..... Determination of one month tax periods ........................................... 57
27-20..... Withdrawing elections of one month tax periods .............................. 58
27-22..... Revoking elections of one month tax periods .................................... 59
27-25..... Revoking determinations of one month tax periods .......................... 59
27-30..... Tax periods determined by the Commissioner to take account of changes in tax periods 60
27-35..... Changing the days on which your tax periods end ............................ 60
27-37..... Special determination of tax periods on request ................................ 61
27-38..... Revoking special determination of tax periods .................................. 61
27-39..... Tax periods of incapacitated entities .................................................. 62
27-40..... An entity's concluding tax period ..................................................... 62
27-99..... Special rules relating to tax periods ................................................... 62
Division 29--What is attributable to tax periods 64
29-1....... What this Division is about ............................................................... 64
Subdivision 29-A--The attribution rules 64
29-5....... Attributing the GST on your taxable supplies ................................... 64
29-10..... Attributing the input tax credits for your creditable acquisitions ....... 65
29-15..... Attributing the input tax credits for your creditable importations ...... 66
29-20..... Attributing your adjustments ............................................................. 66
29-25..... Commissioner may determine particular attribution rules .................. 67
29-39..... Special rules relating to attribution rules ............................................ 68
Subdivision 29-B--Accounting on a cash basis 69
29-40..... Choosing to account on a cash basis ................................................. 69
29-45..... Permission to account on a cash basis ............................................... 70
29-50..... Ceasing to account on a cash basis .................................................... 70
29-69..... Special rules relating to accounting on a cash basis ........................... 71
Subdivision 29-C--Tax invoices and adjustment notes 72
29-70..... Tax invoices ...................................................................................... 72
29-75..... Adjustment notes .............................................................................. 73
29-80..... Tax invoices and adjustment notes not required for low value transactions 74
29-99..... Special rules relating to tax invoices and adjustment notes ................ 74
Part 2-7--Returns, payments and refunds 76
Division 31--GST returns 76
31-1....... What this Division is about ............................................................... 76
31-5....... Who must give GST returns ............................................................. 76
31-8....... When GST returns must be given--quarterly tax periods ................. 76
31-10..... When GST returns must be given--other tax periods ....................... 77
31-15..... The form and contents of GST returns .............................................. 77
31-20..... Additional GST returns ..................................................................... 78
31-25..... Electronic lodgment of GST returns .................................................. 78
31-99..... Special rules relating to GST returns ................................................. 79
Division 33--Payments of GST 80
33-1....... What this Division is about ............................................................... 80
33-3....... When payments of net amounts must be made--quarterly tax periods 80
33-5....... When payments of net amounts must be made--other tax periods ... 81
33-10..... How payments of net amounts are made ........................................... 81
33-15..... Payments of amounts of GST on importations ................................. 81
33-99..... Special rules relating to payments of GST ........................................ 82
Division 35--Refunds 83
35-1....... What this Division is about ............................................................... 83
35-5....... Entitlement to refund ......................................................................... 83
35-10..... When entitlement arises ..................................................................... 83
35-99..... Special rules relating to refunds ........................................................ 84
Part 2-8--Checklist of special rules 85
Division 37--Checklist of special rules 85
37-1....... Checklist of special rules ................................................................... 85
Chapter 3--The exemptions 88
Part 3-1--Supplies that are not taxable supplies 88
Division 38--GST-free supplies 88
38-1....... What this Division is about ............................................................... 88
Subdivision 38-A--Food 89
38-2....... Food .................................................................................................. 89
38-3....... Food that is not GST-free ................................................................. 89
38-4....... Meaning of food ................................................................................ 89
38-5....... Premises used in supplying food ...................................................... 90
38-6....... Packaging of food ............................................................................. 90
Subdivision 38-B--Health 91
38-7....... Medical services ................................................................................ 91
38-10..... Other health services ......................................................................... 91
38-15..... Other government funded health services ......................................... 93
38-20..... Hospital treatment ............................................................................. 93
38-25..... Residential care etc. ........................................................................... 94
38-30..... Community care etc. .......................................................................... 96
38-35..... Flexible care ...................................................................................... 97
38-40..... Specialist disability services .............................................................. 97
38-45..... Medical aids and appliances .............................................................. 97
38-47..... Other GST-free health goods ............................................................ 97
38-50..... Drugs and medicinal preparations etc. ............................................... 98
38-55..... Private health insurance etc. .............................................................. 99
Subdivision 38-C--Education 100
38-85..... Education courses ........................................................................... 100
38-90..... Excursions or field trips .................................................................. 100
38-95..... Course materials .............................................................................. 100
38-97..... Lease etc. of curriculum related goods ............................................ 100
38-100... Supplies that are not GST-free ........................................................ 101
38-105... Accommodation at boarding schools etc. ........................................ 101
38-110... Recognition of prior learning etc. .................................................... 102
Subdivision 38-D--Child care 102
38-140... Child care--registered carers under the family assistance law ........ 102
38-145... Child care--approved child care services under the family assistance law 103
38-150... Other child care ............................................................................... 103
38-155... Supplies directly related to child care that is GST-free .................... 103
Subdivision 38-E--Exports and other supplies for consumption outside Australia 103
38-185... Exports of goods ............................................................................. 103
38-187... Lease etc. of goods for use outside Australia .................................. 109
38-188... Tooling used by non-residents to manufacture goods for export .... 109
38-190... Supplies of things, other than goods or real property, for consumption outside Australia 109
Subdivision 38-F--Religious services 112
38-220... Religious services ........................................................................... 112
Subdivision 38-G--Activities of charitable institutions etc. 112
38-250... Nominal consideration etc. .............................................................. 112
38-255... Second-hand goods ......................................................................... 113
38-260... Supplies of retirement village accommodation etc. .......................... 114
38-270... Raffles and bingo conducted by charitable institutions etc. ............. 115
Subdivision 38-I--Water, sewerage and drainage 116
38-285... Water ............................................................................................... 116
38-290... Sewerage and sewerage-like services .............................................. 116
38-295... Emptying of septic tanks ................................................................. 116
38-300... Drainage .......................................................................................... 116
Subdivision 38-J--Supplies of going concerns 117
38-325... Supply of a going concern .............................................................. 117
Subdivision 38-K--Transport and related matters 117
38-355... Supplies of transport and related matters ......................................... 117
38-360... Travel agents arranging overseas supplies ...................................... 120
Subdivision 38-L--Precious metals 120
38-385... Supplies of precious metals ............................................................. 120
Subdivision 38-M--Supplies through inwards duty free shops 120
38-415... Supplies through inwards duty free shops ...................................... 120
Subdivision 38-N--Grants of land by governments 120
38-445... Grants of freehold and similar interests by governments ................ 120
38-450... Leases preceding grants of freehold and similar interests by governments 121
Subdivision 38-O--Farm land 122
38-475... Subdivided farm land ...................................................................... 122
38-480... Farm land supplied for farming ....................................................... 122
Subdivision 38-P--Cars for use by disabled people 123
38-505... Disabled veterans ............................................................................ 123
38-510... Other disabled people ...................................................................... 123
Subdivision 38-Q--International mail 124
38-540... International mail ............................................................................. 124
Subdivision 38-R--Telecommunication supplies made under arrangements for global roaming in Australia 125
38-570... Telecommunication supplies made under arrangements for global roaming in Australia 125
Division 40--Input taxed supplies 127
40-1....... What this Division is about ............................................................. 127
Subdivision 40-A--Financial supplies 127
40-5....... Financial supplies ............................................................................ 127
Subdivision 40-B--Residential rent 128
40-35..... Residential rent ................................................................................ 128
Subdivision 40-C--Residential premises 129
40-65..... Sales of residential premises ........................................................... 129
40-70..... Supplies of residential premises by way of long-term lease ............ 129
40-75..... Meaning of new residential premises ............................................. 129
Subdivision 40-D--Precious metals 132
40-100... Precious metals ............................................................................... 132
Subdivision 40-E--School tuckshops and canteens 132
40-130... School tuckshops and canteens ....................................................... 132
Subdivision 40-F--Fund-raising events conducted by charitable institutions etc. 133
40-160... Fund-raising events conducted by charitable institutions etc. .......... 133
40-165... Meaning of fund-raising event ........................................................ 134
Part 3-2--Non-taxable importations 135
Division 42--Non-taxable importations 135
42-1....... What this Division is about ............................................................. 135
42-5....... Non-taxable importations--Schedule 4 to the Customs Tariff Act 1995 135
42-10..... Goods returned to Australia in an unaltered condition .................... 136
Chapter 4--The special rules 137
Division 45--Introduction 137
45-1....... What this Chapter is about .............................................................. 137
45-5....... The effect of special rules ................................................................ 137
Part 4-1--Special rules mainly about particular ways entities are organised 138
Division 48--GST groups 138
48-1....... What this Division is about ............................................................. 138
Subdivision 48-A--Formation and membership of GST groups 138
48-5....... Formation of GST groups ............................................................... 138
48-7....... Membership of GST groups ........................................................... 139
48-10..... Membership requirements of a GST group ..................................... 140
48-15..... Relationship of companies and non-companies in a GST group ..... 141
Subdivision 48-B--Consequences of GST groups 143
48-40..... Who is liable for GST ..................................................................... 143
48-45..... Who is entitled to input tax credits .................................................. 144
48-50..... Adjustments .................................................................................... 145
48-51..... Consequences of being a member of a GST group for part of a tax period 145
48-52..... Consequences for a representative member of membership change during a tax period 146
48-53..... Consequences of changing a representative member during a tax period 146
48-55..... GST groups treated as single entities for certain purposes .............. 147
48-57..... Tax invoices that are required to identify recipients ......................... 148
48-60..... GST returns .................................................................................... 149
Subdivision 48-C--Administrative matters 149
48-70..... Changing the membership etc. of GST groups ............................... 149
48-71..... Approval of early day of effect of forming, changing etc. GST groups 151
48-73..... Tax periods of GST groups with incapacitated members ................ 151
48-75..... Effect of representative member becoming an incapacitated entity .. 152
Subdivision 48-D--Ceasing to be a member of a GST group 153
48-110... Adjustments after you cease to be a member of a GST group ......... 153
48-115... Changes in extent of creditable purpose after you cease to be a member of a GST group 153
Division 49--GST religious groups 155
49-1....... What this Division is about ............................................................. 155
Subdivision 49-A--Approval of GST religious groups 155
49-5....... Approval of GST religious groups ................................................. 155
49-10..... Membership requirements of a GST religious group ...................... 156
Subdivision 49-B--Consequences of approval of GST religious groups 156
49-30..... Supplies between members of GST religious groups ..................... 156
49-35..... Acquisitions between members of GST religious groups ............... 156
49-40..... Adjustment events ........................................................................... 156
49-45..... Changes in the extent of creditable purpose .................................... 157
49-50..... GST religious groups treated as single entities for certain purposes 157
Subdivision 49-C--Administrative matters 158
49-70..... Changing the membership etc. of GST religious groups ................. 158
49-75..... Revoking the approval of GST religious groups ............................. 158
49-80..... Notification by principal members .................................................. 159
49-85..... Date of effect of approvals and revocations .................................... 159
49-90..... Notification by the Commissioner ................................................... 160
Division 50--GST treatment of religious practitioners 161
Guide to Division 50 161
50-1....... What this Division is about ............................................................. 161
50-5....... GST treatment of religious practitioners .......................................... 161
Division 51--GST joint ventures 162
51-1....... What this Division is about ............................................................. 162
Subdivision 51-A--Formation of and participation in GST joint ventures 162
51-5....... Formation of GST joint ventures .................................................... 162
51-7....... Participants in GST joint ventures ................................................... 163
51-10..... Participation requirements of a GST joint venture ........................... 164
Subdivision 51-B--Consequences of GST joint ventures 164
51-30..... Who is liable for GST ..................................................................... 164
51-35..... Who is entitled to input tax credits .................................................. 165
51-40..... Adjustments .................................................................................... 165
51-45..... Additional net amounts relating to GST joint ventures .................... 166
51-50..... GST returns relating to GST joint ventures ..................................... 167
51-52..... Consolidation of GST returns relating to GST joint ventures ......... 167
51-55..... Payments of GST relating to GST joint ventures ............................ 168
51-60..... Refunds relating to GST joint ventures ........................................... 168
Subdivision 51-C--Administrative matters 169
51-70..... Changing the participants etc. of GST joint ventures ...................... 169
51-75..... Approval of early day of effect of forming, changing etc. GST joint ventures 170
Subdivision 51-D--Ceasing to be a participant in, or an operator of, a GST joint venture 171
51-110... Adjustments after you cease to be a participant in a GST joint venture 171
51-115... Changes in extent of creditable purpose after you cease to be a member of a GST joint venture 171
Division 54--GST branches 173
54-1....... What this Division is about ............................................................. 173
Subdivision 54-A--Registration of GST branches 173
54-5....... Registration of GST branches ......................................................... 173
54-10..... The date of effect of registration of a GST branch .......................... 174
54-15..... GST branch registration number ..................................................... 174
Subdivision 54-B--Consequences of registration of GST branches 174
54-40..... Additional net amounts relating to GST branches ........................... 174
54-45..... Net amounts of parent entities ......................................................... 175
54-50..... Tax invoices and adjustment notes .................................................. 176
54-55..... GST returns relating to GST branches ............................................ 176
54-60..... Payments of GST relating to GST branches ................................... 177
54-65..... Refunds relating to GST branches .................................................. 177
Subdivision 54-C--Cancellation of registration of GST branches 178
54-70..... When an entity must apply for cancellation of registration of a GST branch 178
54-75..... When the Commissioner must cancel registration of a GST branch 178
54-80..... The date of effect of cancellation of registration of a GST branch ... 179
54-85..... Application of Subdivision 25-B .................................................... 179
54-90..... Effect on GST branches of cancelling the entity's registration ........ 179
Division 57--Resident agents acting for non-residents 180
57-1....... What this Division is about ............................................................. 180
57-5....... Who is liable for GST ..................................................................... 180
57-10..... Who is entitled to input tax credits .................................................. 180
57-15..... Adjustments .................................................................................... 180
57-20..... Resident agents are required to be registered ................................... 181
57-25..... Cancellation of registration of a resident agent ................................ 181
57-30..... Notice of cessation of agency .......................................................... 181
57-35..... Tax periods of resident agents ......................................................... 181
57-40..... GST returns for non-residents ........................................................ 182
57-45..... Resident agents giving GST returns ................................................ 182
57-50..... Non-residents that belong to GST groups ....................................... 183
Division 58--Representatives of incapacitated entities 184
58-1....... What this Division is about ............................................................. 184
58-5....... General principle for the relationship between incapacitated entities and their representatives 184
58-10..... Circumstances in which representatives have GST-related liabilities and entitlements 185
58-15..... Adjustments for bad debts .............................................................. 187
58-20..... Representatives are required to be registered ................................... 188
58-25..... Cancellation of registration of a representative ................................ 188
58-30..... Notice of cessation of representation ............................................... 188
58-35..... Tax periods of representatives ......................................................... 188
58-40..... Effect on attribution rules of not accounting on a cash basis ........... 189
58-45..... GST returns for representatives of incapacitated entities ................. 189
58-50..... Representatives to give GST returns for incapacitated entities ........ 189
58-55..... Incapacitated entities not required to give GST returns in some cases 191
58-60..... Representative to notify Commissioner of certain liabilities etc. ...... 191
58-65..... Money available to meet representative's liabilities ......................... 192
58-70..... Protection for actions of representative ........................................... 192
Division 60--Pre-establishment costs 193
60-1....... What this Division is about ............................................................. 193
60-5....... Input tax credit for acquisitions and importations before establishment 193
60-10..... Registration etc. not needed for input tax credits ............................. 193
60-15..... Pre-establishment acquisitions and importations ............................. 194
60-20..... Creditable purpose .......................................................................... 194
60-25..... Attributing the input tax credit for pre-establishment acquisitions ... 195
60-30..... Attributing the input tax credit for pre-establishment importations .. 196
60-35..... Application of Division 129 ............................................................ 196
Division 63--Non-profit sub-entities 197
63-1....... What this Division is about ............................................................. 197
63-5....... Entities that may choose to apply this Division ............................... 197
63-10..... Period for which a choice has effect ................................................ 198
63-15..... Consequences of choosing to apply this Division ........................... 198
63-20..... Non-profit sub-entities may register ................................................ 199
63-25..... Registration turnover threshold for non-profit sub-entities ............. 199
63-27..... Application of particular provisions relating to charitable institutions etc. 199
63-30..... When non-profit sub-entities must apply for cancellation of registration 200
63-35..... When the Commissioner must cancel registration of non-profit sub-entities 201
63-40..... Effect on adjustments of becoming a non-profit sub-entity ............. 201
63-45..... Effect on adjustments of ceasing to be a non-profit sub-entity ........ 202
63-50..... Membership requirements of GST groups ...................................... 202
Part 4-2--Special rules mainly about supplies and acquisitions 203
Division 66--Second-hand goods 203
66-1....... What this Division is about ............................................................. 203
Subdivision 66-A--Input tax credits for acquiring second-hand goods 203
66-5....... Creditable acquisitions of second-hand goods ................................ 203
66-10..... Amounts of input tax credits for creditable acquisitions of second-hand goods 204
66-15..... Attributing input tax credits for creditable acquisitions of second-hand goods 204
66-17..... Records of creditable acquisitions of second-hand goods ............... 205
Subdivision 66-B--Acquisitions of second-hand goods that are divided for re-supply 206
66-40..... Acquisitions of second-hand goods that can be used to offset GST on future re-supplies 206
66-45..... Future re-supplies that are not taxable supplies ............................... 207
66-50..... Future re-supplies on which GST is reduced .................................. 208
66-55..... Records of acquisitions of second-hand goods to which this Subdivision applied 208
66-60..... Input tax credits for acquiring second-hand goods the supply of which is not fully taxable 209
66-65..... Total Subdivision 66-B credit amounts and Subdivision 66-B GST amounts 209
66-70..... Commissioner may determine rules for applying this Subdivision . 210
Division 69--Non-deductible expenses 211
69-1....... What this Division is about ............................................................. 211
Subdivision 69-A--Non-deductible expenses generally 211
69-5....... Non-deductible expenses do not give rise to creditable acquisitions or creditable importations 211
69-10..... Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars 212
Subdivision 69-B--Elections for GST purposes relating to meal entertainment and entertainment facilities 213
69-15..... What this Subdivision is about ........................................................ 213
69-20..... Effect of elections on net amounts ................................................... 214
69-25..... Election to use the 50/50 split method for meal entertainment ......... 214
69-30..... Election to use the 12 week register method for meal entertainment 214
69-35..... Election to use the 50/50 split method for entertainment facilities ... 215
69-40..... When elections take effect ............................................................... 215
69-45..... When elections cease to have effect ................................................. 215
69-50..... Adjustment events relating to elections ........................................... 216
69-55..... Adjustment notes not required ........................................................ 218
Division 70--Financial supplies (reduced credit acquisitions) 219
70-1....... What this Division is about ............................................................. 219
70-5....... Acquisitions that attract the reduced credit ...................................... 219
70-10..... Extended meaning of creditable purpose ........................................ 219
70-15..... How much are the reduced input tax credits? .................................. 220
70-20..... Extent of creditable purpose ............................................................ 220
70-25..... Sale of reduced credit acquisitions (Division 132) .......................... 221
Division 71--Fringe benefits provided by input taxed suppliers 223
71-1....... What this Division is about ............................................................. 223
71-5....... Acquisitions by input taxed suppliers to provide fringe benefits ..... 223
71-10..... Importations by input taxed suppliers to provide fringe benefits ..... 223
Division 72--Associates 225
72-1....... What this Division is about ............................................................. 225
Subdivision 72-A--Supplies without consideration 225
72-5....... Taxable supplies without consideration ........................................... 225
72-10..... The value of taxable supplies without consideration ....................... 226
72-15..... Attributing the GST to tax periods .................................................. 226
72-20..... Supplies and acquisitions that would otherwise be sales etc. .......... 226
72-25..... Supplies that would otherwise be GST-free, input taxed or financial supplies 226
Subdivision 72-B--Acquisitions without consideration 227
72-40..... Creditable acquisitions without consideration ................................. 227
72-45..... The amount of the input tax credit ................................................... 227
72-50..... Attributing the input tax credit to tax periods .................................. 228
Subdivision 72-C--Supplies for inadequate consideration 228
72-70..... The value of taxable supplies for inadequate consideration ............. 228
Subdivision 72-D--Application of this Division to certain sub-entities 229
72-90..... GST branches ................................................................................. 229
72-92..... Non-profit sub-entities .................................................................... 229
72-95..... Commonwealth government entities ............................................... 229
72-100... State or Territory government entities ............................................. 230
Division 75--Sale of freehold interests etc. 231
75-1....... What this Division is about ............................................................. 231
75-5....... Applying the margin scheme ........................................................... 231
75-10..... The amount of GST on taxable supplies ......................................... 233
75-11..... Margins for supplies of real property in particular circumstances ... 236
75-12..... Working out margins to take into account failure to pay full consideration 242
75-13..... Working out margins to take into account supplies to associates .... 242
75-14..... Consideration for acquisition of real property not to include cost of improvements etc. 243
75-15..... Subdivided land .............................................................................. 243
75-16..... Margins for supplies of real property acquired through several acquisitions 243
75-20..... Supplies under a margin scheme do not give rise to creditable acquisitions 244
75-22..... Increasing adjustment relating to input tax credit entitlement ........... 244
75-25..... Adjustments relating to bad debts ................................................... 246
75-27..... Decreasing adjustment for later payment of consideration .............. 246
75-30..... Tax invoices not required for supplies of real property under the margin scheme 247
75-35..... Approved valuations ....................................................................... 247
Division 78--Insurance 248
78-1....... What this Division is about ............................................................. 248
Subdivision 78-A--Insurers 248
78-5....... GST on insurance premiums is exclusive of stamp duty ................. 248
78-10..... Decreasing adjustments for settlements of insurance claims ........... 249
78-15..... How to work out the decreasing adjustments .................................. 249
78-18..... Increasing adjustments for payments of excess under insurance policies 251
78-20..... Settlements of insurance claims do not give rise to creditable acquisitions 252
78-25..... Supplies in settlement of claims are not taxable supplies ................. 252
78-30..... Acquisitions by insurers in the course of settling claims under non-taxable policies 252
78-35..... Taxable supplies relating to rights of subrogation ........................... 253
78-40..... Adjustment events relating to decreasing adjustments under this Division 253
78-42..... Adjustment events relating to increasing adjustments under section 78-18 254
Subdivision 78-B--Insured entities etc. 254
78-45..... Settlements of insurance claims do not give rise to taxable supplies 254
78-50..... Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed 254
78-55..... Payments of excess under insurance policies are not consideration for supplies 256
78-60..... Supplies of goods to insurers in the course of settling claims ......... 256
Subdivision 78-C--Third parties 256
78-65..... Payments etc. to third parties by insurers ........................................ 256
78-70..... Payments etc. to third parties by insured entities ............................. 257
78-75..... Creditable acquisitions relating to rights of subrogation .................. 258
Subdivision 78-D--Insured entities that are not registered etc. 258
78-80..... Net amounts .................................................................................... 258
78-85..... GST returns .................................................................................... 258
78-90..... Payments of GST ............................................................................ 259
Subdivision 78-E--Statutory compensation schemes 259
78-95..... GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty 259
78-100... Settlements of claims for compensation under statutory compensation schemes 259
78-105... Meaning of statutory compensation scheme ................................... 260
Subdivision 78-F--Miscellaneous 261
78-110... Effect of judgments and court orders .............................................. 261
78-115... Exclusion of certain Commonwealth, State or Territory insurance schemes 261
78-118... Portfolio transfers ........................................................................... 261
78-120... HIH rescue package ........................................................................ 262
Division 79--Compulsory third party schemes 264
79-1....... What this Division is about ............................................................. 264
Subdivision 79-A--Modified application of Division 78 to certain compulsory third party scheme payments and supplies under insurance policies 265
79-5....... Application of sections 78-10 and 78-15 (about decreasing adjustments) where premium selection test is satisfied ........................................................................................................ 265
79-10..... Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied ............................................................... 266
79-15..... Application of sections 78-10 and 78-15 (about decreasing adjustments) where sole operator election to use average input tax credit entitlement ............................................................... 267
79-20..... Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery 269
Subdivision 79-B--Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies 270
79-25..... Meaning of CTP hybrid payment or supply .................................... 270
79-30..... Application of Division 78 .............................................................. 270
Subdivision 79-C--Other payments and supplies under compulsory third party schemes 271
79-35..... Meaning of CTP compensation or ancillary payment or supply etc. 271
79-40..... GST on CTP premiums is exclusive of stamp duty ........................ 272
79-45..... Exclusion of certain compulsory third party schemes ..................... 272
79-50..... Decreasing adjustments for CTP compensation or ancillary payments or supplies 273
79-55..... Increasing adjustments for payments of excess etc. under compulsory third party schemes 273
79-60..... Effect of settlements and payments under compulsory third party schemes 274
79-65..... Taxable supplies relating to recovery by operators of compulsory third party schemes 275
79-70..... Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes 275
79-75..... Adjustment events relating to increasing adjustments under section 79-55 276
79-80..... Payments of excess under compulsory third party schemes are not consideration for supplies 276
79-85..... Supplies of goods to operators in the course of settling claims ....... 277
79-90..... Effect of judgments and court orders .............................................. 277
Subdivision 79-D--Compulsory third party scheme decreasing adjustments worked out using applicable average input tax credit fraction 278
79-95..... How to work out decreasing adjustments using the applicable average input tax credit fraction 278
79-100... Meaning of average input tax credit fraction .................................. 280
Division 80--Settlement sharing arrangements 283
80-1....... What this Division is about ............................................................. 283
Subdivision 80-A--Insurance policy settlement sharing arrangements 283
80-5....... Meaning of insurance policy settlement sharing arrangement etc. . 283
80-10..... Effect of becoming parties to industry deeds or entering into settlement sharing arrangements 284
80-15..... Effect of contributing operator's payment ....................................... 284
80-20..... Managing operator's payments or supplies ..................................... 285
80-25..... Contributing operator's payment ..................................................... 285
80-30..... Managing operator's increasing adjustment where contributing operator's payment 286
80-35..... Adjustment events relating to managing operator's payment or supply 287
Subdivision 80-B--Nominal defendant settlement sharing arrangements 288
80-40..... Meaning of nominal defendant settlement sharing arrangement etc. 288
80-45..... Nominal defendant settlement sharing arrangements to which this Subdivision applies 289
80-50..... Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements 289
80-55..... Effect of contributing operator's payment ....................................... 289
80-60..... Managing operator's payment or supply ......................................... 289
80-65..... Contributing operator's payment ..................................................... 290
80-70..... Managing operator's increasing adjustment where contributing operator's payment 290
80-75..... Adjustment events relating to managing operator's payment or supply 291
Subdivision 80-C--Hybrid settlement sharing arrangements 291
80-80..... Meaning of hybrid settlement sharing arrangement etc. ................ 291
80-85..... Subdivision 80-A to apply to hybrid settlement sharing arrangement, subject to exceptions 292
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 292
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 293
Division 81--Payments of taxes, fees and charges 294
81-1....... What this Division is about ............................................................. 294
81-5....... Effect of payment of tax .................................................................. 294
81-10..... Effect of payment of certain fees and charges ................................. 294
81-15..... Other fees and charges that do not constitute consideration ............ 295
81-20..... Division has effect despite section 9-15 .......................................... 296
81-25..... Date of effect of regulations ............................................................ 296
Division 82--Supplies in return for rights to develop land 297
82-1....... What this Division is about ............................................................. 297
82-5....... Supplies of rights to develop land do not constitute consideration in certain cases 297
82-10..... Supplies by Australian government agencies of rights to develop land are not for consideration 297
Division 83--Non-residents making supplies connected with Australia 299
83-1....... What this Division is about ............................................................. 299
83-5....... "Reverse charge" on supplies made by non-residents ..................... 299
83-10..... Recipients who are members of GST groups .................................. 299
83-15..... Recipients who are participants in GST joint ventures .................... 300
83-20..... The amount of GST on "reverse charged" supplies made by non-residents 300
83-25..... When non-residents must apply for registration .............................. 300
83-30..... When the Commissioner must register non-residents ..................... 301
83-35..... Tax invoices not required for "reverse charged" supplies made by non-residents 301
Division 84--Offshore supplies other than goods or real property 302
84-1....... What this Division is about ............................................................. 302
84-5....... Intangible supplies from offshore that are taxable supplies under this Division 302
84-10..... "Reverse charge" on offshore intangible supplies ........................... 303
84-12..... The amount of GST on offshore intangible supplies ....................... 303
84-13..... The amount of input tax credits relating to offshore intangible supplies 303
84-14..... Supplies relating to employee share ownership schemes ................ 304
84-15..... Transfers etc. between branches of the same entity ......................... 305
Division 85--Telecommunication supplies 306
85-1....... What this Division is about ............................................................. 306
85-5....... When telecommunication supplies are connected with Australia ..... 306
85-10..... Meaning of telecommunication supply ............................................ 306
Division 87--Long-term accommodation in commercial residential premises 307
87-1....... What this Division is about ............................................................. 307
87-5....... Commercial residential premises that are predominantly for long-term accommodation 307
87-10..... Commercial residential premises that are not predominantly for long-term accommodation 307
87-15..... Meaning of commercial accommodation ........................................ 308
87-20..... Meaning of long-term accommodation etc. .................................... 308
87-25..... Suppliers may choose not to apply this Division ............................ 309
Division 90--Company amalgamations 310
90-1....... What this Division is about ............................................................. 310
90-5....... Supplies not taxable--amalgamated company registered or required to be registered 310
90-10..... Value of taxable supplies--amalgamated company not registered or required to be registered 310
90-15..... Acquisitions not creditable--amalgamated company registered or required to be registered 310
90-20..... Liability after amalgamation for GST on amalgamating company's supplies 311
90-25..... Entitlement after amalgamation to input tax credits for amalgamating company's acquisitions 311
90-30..... Adjustments .................................................................................... 311
90-35..... Amalgamating companies accounting on a cash basis ..................... 312
Division 93--Time limit on entitlements to input tax credits 314
93-1....... What this Division is about ............................................................. 314
93-5....... Time limit on entitlements to input tax credits ................................. 314
93-10..... Exceptions to time limit on entitlements to input tax credits ............ 314
93-15..... GST ceasing to be payable on the related supply ............................ 316
Division 96--Supplies partly connected with Australia 317
96-1....... What this Division is about ............................................................. 317
96-5....... Supplies that are only partly connected with Australia .................... 317
96-10..... The value of the taxable components of supplies that are only partly connected with Australia 318
Division 99--Deposits as security 319
99-1....... What this Division is about ............................................................. 319
99-5....... Giving a deposit as security does not constitute consideration ........ 319
99-10..... Attributing the GST relating to deposits that are forfeited etc. ......... 319
Division 100--Vouchers 320
100-1..... What this Division is about ............................................................. 320
100-5..... Supplies of vouchers with a stated monetary value ......................... 320
100-10... Redemption of vouchers ................................................................. 321
100-12... Consideration on redemption of vouchers ....................................... 321
100-15... Increasing adjustments for unredeemed vouchers ........................... 322
100-18... Arrangement for supply of voucher ................................................ 322
100-20... Vouchers supplied to non-residents and redeemed by others in Australia 322
100-25... Meaning of voucher etc. .................................................................. 323
Division 102--Cancelled lay-by sales 324
102-1..... What this Division is about ............................................................. 324
102-5..... Cancelled lay-by sales ..................................................................... 324
102-10... Attributing GST and input tax credits ............................................. 324
Division 105--Supplies in satisfaction of debts 325
105-1..... What this Division is about ............................................................. 325
105-5..... Supplies by creditors in satisfaction of debts may be taxable supplies 325
105-10... Net amounts .................................................................................... 326
105-15... GST returns .................................................................................... 326
105-20... Payments of GST ............................................................................ 326
Division 108--Valuation of taxable supplies of goods in bond 328
108-1..... What this Division is about ............................................................. 328
108-5..... Taxable supplies of goods in bond etc. ........................................... 328
Division 110--Tax-related transactions 329
110-1..... What this Division is about ............................................................. 329
Subdivision 110-A--Income tax-related transactions 329
110-5..... Transfers of tax losses and net capital losses .................................. 329
110-15... Supplies under operation of consolidated group regime .................. 329
110-20... Tax sharing agreements--entering into agreement etc. .................... 330
110-25... Tax sharing agreements--leaving group clear of group liability ..... 330
110-30... Tax funding agreements .................................................................. 330
Subdivision 110-B--Other tax-related transactions 331
110-60... Indirect tax sharing agreements--entering into agreement etc. ........ 331
110-65... Indirect tax sharing agreements--leaving GST group or GST joint venture clear of liability 332
Division 111--Reimbursement of employees etc. 334
111-1..... What this Division is about ............................................................. 334
111-5..... Creditable acquisitions relating to reimbursements .......................... 334
111-10... Amounts of input tax credits relating to reimbursements ................ 335
111-15... Tax invoices relating to reimbursements ......................................... 336
111-18... Application of Division to volunteers working for charitable institutions etc. 336
111-20... Application of Division to recipients of certain withholding payments 337
111-25... Employers paying expenses of employees etc. ................................ 338
111-30... Reimbursements etc. of former or future employees etc. ................. 338
Division 113--PAYG voluntary agreements 340
113-1..... What this Division is about ............................................................. 340
113-5..... Supply of work or services not a taxable supply ............................. 340
Part 4-3--Special rules mainly about importations 342
Division 114--Importations without entry for home consumption 342
114-1..... What this Division is about ............................................................. 342
114-5..... Importations without entry for home consumption ......................... 342
114-10... Goods that have already been entered for home consumption etc. .. 344
114-15... Payments of amounts of GST where security for payment of customs duty is forfeited 345
114-20... Payments of amounts of GST where delivery into home consumption is authorised under section 71 of the Customs Act ........................................................................................................ 345
114-25... Warehoused goods entered for home consumption by an entity other than the importer 345
Division 117--Valuation of re-imported goods 347
117-1..... What this Division is about ............................................................. 347
117-5..... Valuation of taxable importations of goods that were exported for repair or renovation 347
117-10... Valuation of taxable importations of live animals that were exported 348
117-15... Refunds of GST on certain re-importations of live animals ............ 349
Part 4-4--Special rules mainly about net amounts and adjustments 350
Division 123--Simplified accounting methods for retailers and small enterprise entities 350
123-1..... What this Division is about ............................................................. 350
123-5..... Commissioner may determine simplified accounting methods ........ 350
123-7..... Meaning of small enterprise entity .................................................. 351
123-10... Choosing to apply a simplified accounting method ......................... 351
123-15... Net amounts .................................................................................... 352
Division 126--Gambling 353
126-1..... What this Division is about ............................................................. 353
126-5..... Global accounting system for gambling supplies ............................ 353
126-10... Global GST amounts ...................................................................... 354
126-15... Losses carried forward .................................................................... 354
126-20... Bad debts ........................................................................................ 355
126-25... Application of Subdivision 9-C ...................................................... 355
126-30... Gambling supplies do not give rise to creditable acquisitions ......... 355
126-32... Repayments of gambling losses are not consideration .................... 355
126-33... Tax invoices not required for gambling supplies ............................. 356
126-35... Meaning of gambling supply and gambling event ........................... 356
Division 129--Changes in the extent of creditable purpose 357
129-1..... What this Division is about ............................................................. 357
Subdivision 129-A--General 357
129-5..... Adjustments arising under this Division ......................................... 357
129-10... Adjustments do not arise under this Division for acquisitions and importations below a certain value 358
129-15... Adjustments do not arise under this Division where there are adjustments under Division 130 358
Subdivision 129-B--Adjustment periods 358
129-20... Adjustment periods ......................................................................... 358
129-25... Effect on adjustment periods of things being disposed of etc. ......... 360
Subdivision 129-C--When adjustments for acquisitions and importations arise 361
129-40... Working out whether you have an adjustment ................................ 361
129-45... Gifts to gift-deductible entities ........................................................ 362
129-50... Creditable purpose .......................................................................... 363
129-55... Meaning of apply ............................................................................ 363
Subdivision 129-D--Amounts of adjustments for acquisitions and importations 364
129-70... The amount of an increasing adjustment ......................................... 364
129-75... The amount of a decreasing adjustment ........................................... 364
129-80... Effect of adjustment under certain Divisions ................................... 365
Subdivision 129-E--Attributing adjustments under this Division 365
129-90... Attributing your adjustments for changes in extent of creditable purpose 365
Division 130--Goods applied solely to private or domestic use 366
130-1..... What this Division is about ............................................................. 366
130-5..... Goods applied solely to private or domestic use ............................. 366
Division 131--Annual apportionment of creditable purpose 367
131-1..... What this Division is about ............................................................. 367
Subdivision 131-A--Electing to have annual apportionment 367
131-5..... Eligibility to make an annual apportionment election ....................... 367
131-10... Making an annual apportionment election ....................................... 368
131-15... Annual apportionment elections by representative members of GST groups 368
131-20... Duration of an annual apportionment election ................................. 368
Subdivision 131-B--Consequences of electing to have annual apportionment 370
131-40... Input tax credits for acquisitions that are partly creditable ............... 370
131-45... Input tax credits for importations that are partly creditable .............. 371
131-50... Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars 372
131-55... Increasing adjustments relating to annually apportioned acquisitions and importations 372
131-60... Attributing adjustments under section 131-55 ................................. 374
Division 132--Supplies of things acquired etc. without full input tax credits 376
132-1..... What this Division is about ............................................................. 376
132-5..... Decreasing adjustments for supplies of things acquired, imported or applied for a purpose that is not fully creditable ........................................................................................................ 376
132-10... Attribution of adjustments under this Division ............................... 377
Division 133--Providing additional consideration under gross-up clauses 379
133-1..... What this Division is about ............................................................. 379
133-5..... Decreasing adjustments for additional consideration provided under gross-up clauses 379
133-10... Availability of adjustments under Division 19 for acquisitions ....... 380
Division 134--Third party payments 381
134-1..... What this Division is about ............................................................. 381
134-5..... Decreasing adjustments for payments made to third parties ............ 381
134-10... Increasing adjustments for payments received by third parties ........ 383
134-15... Attribution of decreasing adjustments ............................................. 385
134-20... Third party adjustment notes ........................................................... 385
134-25... Adjustment events do not arise ....................................................... 386
134-30... Application of sections 48-55 and 49-50 ........................................ 387
Division 135--Supplies of going concerns 388
135-1..... What this Division is about ............................................................. 388
135-5..... Initial adjustments for supplies of going concerns .......................... 388
135-10... Later adjustments for supplies of going concerns ........................... 388
Division 136--Bad debts relating to transactions that are not taxable or creditable to the fullest extent 390
136-1..... What this Division is about ............................................................. 390
Subdivision 136-A--Bad debts relating to partly taxable or creditable transactions 390
136-5..... Adjustments relating to partly taxable supplies ............................... 390
136-10... Adjustments in relation to partly creditable acquisitions .................. 391
Subdivision 136-B--Bad debts relating to transactions that are taxable or creditable at less than 1/11 of the price 392
136-30... Writing off bad debts (taxable supplies) .......................................... 392
136-35... Recovering amounts previously written off (taxable supplies) ........ 393
136-40... Bad debts written off (creditable acquisitions) ................................ 394
136-45... Recovering amounts previously written off (creditable acquisitions) 396
136-50... Meanings of taxable at less than 1/11 of the price and creditable at less than 1/11 of the consideration 397
Division 137--Stock on hand on becoming registered etc. 398
137-1..... What this Division is about ............................................................. 398
137-5..... Adjustments for stock on hand on becoming registered etc. ........... 398
Division 138--Cessation of registration 399
138-1..... What this Division is about ............................................................. 399
138-5..... Adjustments for cessation of registration ........................................ 399
138-10... Attributing adjustments for cessation of registration ....................... 400
138-15... Ceasing to be registered--amounts not previously attributed .......... 400
138-17... Situations to which this Division does not apply ............................ 401
138-20... Application of Division 129 ............................................................ 402
Division 139--Distributions from deceased estates 403
139-1..... What this Division is about ............................................................. 403
139-5..... Adjustments for distributions from deceased estates ....................... 403
139-10... Attributing adjustments for distributions from deceased estates ...... 404
139-15... Application of Division 129 ............................................................ 404
Division 141--Tradex scheme goods 405
141-1..... What this Division is about ............................................................. 405
141-5..... Adjustments for applying goods contrary to the Tradex Scheme .... 405
141-10... Meaning of tradex scheme goods etc. ............................................. 406
141-15... Attribution of adjustments under this Division ............................... 406
141-20... Application of Division 129 ............................................................ 406
Part 4-5--Special rules mainly about registration 407
Division 144--Taxis 407
144-1..... What this Division is about ............................................................. 407
144-5..... Requirement to register ................................................................... 407
Division 149--Government entities 408
149-1..... What this Division is about ............................................................. 408
149-5..... Government entities may register .................................................... 408
149-10... Government entities are not required to be registered ...................... 408
149-15... This Act applies to registered government entities .......................... 409
149-20... Government entities not required to cancel their registration ........... 409
149-25... Membership requirements of a government GST group ................. 409
Part 4-6--Special rules mainly about tax periods 410
Division 151--Annual tax periods 410
151-1..... What this Division is about ............................................................. 410
Subdivision 151-A--Electing to have annual tax periods 410
151-5..... Eligibility to make an annual tax period election .............................. 410
151-10... Making an annual tax period election .............................................. 411
151-15... Annual tax period elections by representative members of GST groups 411
151-20... When you must make your annual tax period election .................... 411
151-25... Duration of an annual tax period election ........................................ 412
Subdivision 151-B--Consequences of electing to have annual tax periods 413
151-40... Annual tax periods .......................................................................... 413
151-45... When GST returns for annual tax periods must be given ................ 414
151-50... When payments of net amounts for annual tax periods must be made 414
151-55... An entity's concluding annual tax period ........................................ 415
151-60... The effect of incapacitation or cessation .......................................... 415
Division 153--Agents etc. and insurance brokers 416
153-1..... What this Division is about ............................................................. 416
Subdivision 153-A--General 416
153-5..... Attributing the input tax credits for your creditable acquisitions ..... 416
153-10... Attributing your adjustments ........................................................... 417
153-15... Tax invoices .................................................................................... 417
153-20... Adjustment notes ............................................................................ 418
153-25... Insurance supplied through insurance brokers ................................ 418
Subdivision 153-B--Principals and intermediaries as separate suppliers or acquirers 419
153-50... Arrangements under which intermediaries are treated as suppliers or acquirers 419
153-55... The effect of these arrangements on supplies .................................. 420
153-60... The effect of these arrangements on acquisitions ............................ 421
153-65... Determinations that supplies or acquisitions are taken to be under these arrangements 422
Division 156--Supplies and acquisitions made on a progressive or periodic basis 423
156-1..... What this Division is about ............................................................. 423
156-5..... Attributing the GST on progressive or periodic supplies ................ 423
156-10... Attributing the input tax credits on progressive or periodic acquisitions 423
156-15... Progressive or periodic supplies partly connected with Australia ... 424
156-17... Application of Division 58 to progressive or periodic supplies and acquisitions 424
156-20... Application of Division 129 to progressive or periodic acquisitions 425
156-22... Leases etc. treated as being on a progressive or periodic basis ........ 425
156-25... Accounting on a cash basis ............................................................. 425
Division 157--Accounting basis of charitable institutions etc. 426
157-1..... What this Division is about ............................................................. 426
157-5..... Charitable institutions etc. choosing to account on a cash basis ...... 426
157-10... Charitable institutions etc. ceasing to account on a cash basis ......... 427
Division 159--Changing your accounting basis 428
159-1..... What this Division is about ............................................................. 428
159-5..... Ceasing to account on a cash basis--amounts not previously attributed 428
159-10... Ceasing to account on a cash basis--amounts partly attributed ....... 429
159-15... Ceasing to account on a cash basis--bad debts ............................... 430
159-20... Starting to account on a cash basis .................................................. 431
159-25... Starting to account on a cash basis--bad debts ............................... 431
159-30... Entities ceasing to exist or coming into existence ............................ 431
Part 4-7--Special rules mainly about returns, payments and refunds 432
Division 162--Payment of GST by instalments 432
162-1..... What this Division is about ............................................................. 432
Subdivision 162-A--Electing to pay GST by instalments 432
162-5..... Eligibility to elect to pay GST by instalments .................................. 432
162-10... Your current GST lodgment record ................................................ 434
162-15... Electing to pay GST by instalments ................................................ 434
162-20... Elections by representative members of GST groups ...................... 435
162-25... When you must make your election ................................................ 435
162-30... Duration of your election ................................................................ 436
Subdivision 162-B--Consequences of electing to pay GST by instalments 438
162-50... GST instalment payers .................................................................... 438
162-55... Tax periods for GST instalment payers ........................................... 438
162-60... When GST returns for GST instalment payers must be given ........ 438
162-65... The form and contents of GST returns for GST instalment payers . 439
162-70... Payment of GST instalments ........................................................... 439
162-75... Giving notices relating to GST instalments ..................................... 440
162-80... Certain entities pay only 2 GST instalments for each year .............. 441
162-85... A GST instalment payer's concluding tax period ............................ 441
162-90... The effect of incapacitation or cessation .......................................... 442
162-95... The effect of changing the membership of GST groups .................. 443
162-100. General interest charge on late payment .......................................... 443
162-105. Net amounts for GST instalment payers ......................................... 444
162-110. When payments of net amounts must be made--GST instalment payers 444
Subdivision 162-C--GST instalments 444
162-130. What are your GST instalments ...................................................... 444
162-135. Notified instalment amounts ............................................................ 445
162-140. Varied instalment amounts .............................................................. 445
162-145. Your annual GST liability ............................................................... 446
Subdivision 162-D--Penalty payable in certain cases if varied instalment amounts are too low 447
162-170. What this Subdivision is about ........................................................ 447
162-175. GST payments are less than 85% of annual GST liability ............... 447
162-180. Estimated annual GST amount is less than 85% of annual GST liability 449
162-185. Shortfall in GST instalments worked out on the basis of estimated annual GST amount 451
162-190. Periods for which penalty is payable ............................................... 452
162-195. Reduction in penalties if notified instalment amount is less than 25% of annual GST liability 452
162-200. Reduction in penalties if GST instalment shortfall is made up in a later instalment 454
162-205. This Subdivision does not create a liability for general interest charge 454
Division 165--Anti-avoidance 455
165-1..... What this Division is about ............................................................. 455
Subdivision 165-A--Application of this Division 456
165-5..... When does this Division operate? ................................................... 456
165-10... When does an entity get a GST benefit from a scheme? .................. 457
165-15... Matters to be considered in determining purpose or effect .............. 458
Subdivision 165-B--Commissioner may negate effects of schemes for GST benefits 459
165-40... Commissioner may negate avoider's GST benefits ......................... 459
165-45... Commissioner may reduce an entity's net amount or GST to compensate 460
165-50... GST or refund payable in accordance with declaration ................... 461
165-55... Commissioner may disregard scheme in making declarations ......... 461
165-60... One declaration may cover several tax periods and importations .... 462
165-65... Commissioner must give copy of declaration to entity affected ....... 462
Division 168--Tourist refund scheme 463
168-1..... What this Division is about ............................................................. 463
168-5..... Tourist refund scheme ..................................................................... 463
168-10... Supplies later found to be GST-free supplies .................................. 464
Division 171--Customs security etc. given on taxable importations 466
171-1..... What this Division is about ............................................................. 466
171-5..... Security or undertaking given under section 162 or 162A of the Customs Act 466
Chapter 5--Miscellaneous 468
Part 5-1--Miscellaneous 468
Division 176--Endorsement of charitable institutions etc. 468
176-1..... Endorsement by Commissioner as charitable institution ................. 468
176-5..... Endorsement by Commissioner as trustee of a charitable fund ....... 468
Division 177--Miscellaneous 469
177-1..... Commonwealth etc. not liable to pay GST ...................................... 469
177-3..... Acquisitions from State or Territory bodies where GST liability is notional 470
177-5..... Cancellation of exemptions from GST ............................................ 470
177-10... Ministerial determinations ............................................................... 470
177-11... Delegation by Aged Care Secretary ................................................ 471
177-12... GST implications of references to price, value etc. in other Acts .... 472
177-15... Regulations ..................................................................................... 472
Chapter 6--Interpreting this Act 473
Part 6-1--Rules for interpreting this Act 473
Division 182--Rules for interpreting this Act 473
182-1..... What forms part of this Act ............................................................. 473
182-5..... What does not form part of this Act ................................................ 473
182-10... Explanatory sections, and their role in interpreting this Act ............ 474
182-15... Schedules 1, 2 and 3 ....................................................................... 474
Part 6-2--Meaning of some important concepts 475
Division 184--Meaning of entity 475
184-1..... Entities ............................................................................................ 475
184-5..... Supplies etc. by partnerships and other unincorporated bodies ....... 476
Division 188--Meaning of GST turnover 477
188-1..... What this Division is about ............................................................. 477
188-5..... Explanation of the turnover thresholds ............................................ 477
188-10... Whether your GST turnover meets, or does not exceed, a turnover threshold 478
188-15... Current GST turnover ..................................................................... 479
188-20... Projected GST turnover .................................................................. 480
188-22... Settlements of insurance claims to be disregarded ........................... 481
188-23... Supplies "reverse charged" under Division 83 not to be included in a recipient's GST turnover 481
188-24... Supplies to which Subdivision 153-B applies ................................. 481
188-25... Transfer of capital assets, and termination etc. of enterprise, to be disregarded 482
188-30... The value of non-taxable supplies ................................................... 482
188-32... The value of gambling supplies ....................................................... 482
188-35... The value of loans ........................................................................... 483
188-40... Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold 483
Division 189--Exceeding the financial acquisitions threshold 484
189-1..... What this Division is about ............................................................. 484
189-5..... Exceeding the financial acquisitions threshold--current acquisitions 484
189-10... Exceeding the financial acquisitions threshold--future acquisitions 485
189-15... Meaning of financial acquisition ..................................................... 486
Division 190--90% owned groups of companies 487
190-1..... 90% owned groups ......................................................................... 487
190-5..... When a company has at least a 90% stake in another company ....... 487
Part 6-3--Dictionary 488
Division 195--Dictionary 488
195-1..... Dictionary ....................................................................................... 488
Schedule 1--Food that is not GST-free 528
1............ Food that is not GST-free ............................................................... 528
2............ Prepared food, bakery products and biscuit goods .......................... 529
3............ Prepared meals ................................................................................ 530
4............ Candied peel .................................................................................... 530
5............ Goods that are not biscuit goods ..................................................... 530
Schedule 2--Beverages that are GST-free 531
1............ Beverages that are GST-free ........................................................... 531
2............ Tea, coffee etc. ................................................................................ 532
3............ Fruit and vegetable juices ................................................................ 532
Schedule 3--Medical aids and appliances 533
Notes 541
An Act about a goods and services tax to implement A New Tax System, and for related purposes
Notes to
the
A New Tax System (Goods and Services Tax)
Act 1999 Note 1 The A New Tax System (Goods and Services Tax) Act 1999 as
shown in this compilation comprises Act No. 55, 1999 amended as indicated
in the Tables below. For transitional provisions relating to the implementation of
the GST see the A New Tax System (Goods and Services Tax Transition)
Act 1999 (No. 57, 1999). For application, saving or transitional provisions made by the
Corporations (Repeals, Consequentials and Transitionals) Act 2001, see
Act No. 55, 2001. For application, saving or transitional provisions made by the
Tax Agent Services (Transitional Provisions and Consequential Amendments)
Act 2009, see Act No. 114, 2009. For all other relevant information pertaining to application,
saving or transitional provisions see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
55, 1999 |
8 July 1999 |
1 July 2000 |
|
|
|
154, 1999 |
11 Nov 1999 |
11 Nov 1999 |
-- |
|
|
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 |
176, 1999 |
22 Dec 1999 |
Schedule 1 (items 1-126, 128-132, |
-- |
|
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 |
177, 1999 |
22 Dec 1999 |
Schedule 1 (items 1-162): (b) |
-- |
|
as amended by |
|
|
|
|
|
156, 2000 |
21 Dec 2000 |
Schedule 7 (item 9): (ba) |
-- |
|
|
178, 1999 |
22 Dec 1999 |
Schedule 1 (items 50-69): Royal Assent (c) |
-- |
|
|
179, 1999 |
22 Dec 1999 |
Schedule 2 (items 5-8): (d) |
-- |
|
|
52, 2000 |
30 May 2000 |
30 May 2000 |
-- |
|
|
92, 2000 |
30 June 2000 |
Schedule 1 (items 1-9), Schedules 2, 3, Schedule 4 (items 1-9), Schedule 5, Schedule 6 (items 1-6), Schedule 7 (items 4-25), Schedule 8 (items 1-5), Schedule 9 (items 1-11) and Schedule 11 (items 3-13): (e) |
-- |
|
|
156, 2000 |
21 Dec 2000 |
Schedule 1 (items 1-16, 18), |
Sch. 1 (item 18), Sch. 2 (item 25), Sch. 3 (item 34), Sch. 4 (item 20), Sch. 5 (item 18(1)) and Sch. 6 (item 49(1), (2)) |
|
|
Corporations (Repeals, Consequentials and Transitionals) Act 2001 |
55, 2001 |
28 June 2001 |
Ss. 4-14 and Schedule 3 (items 31-34): 15 July 2001 (see Gazette 2001, No. S285) (g) |
Ss. 4- 14 [see Note 1] |
|
73, 2001 |
30 June 2001 |
Schedule 1 (items 69-78): 23 May 2001 |
Sch. 1 (items 22, 62(1), 66, 68) |
|
|
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 |
77, 2001 |
30 June 2001 |
Schedule 2 (items 10-14, 488(1)): Royal Assent (h) |
Sch. 2 (item 488(1)) (am. by 119, 2002, Sch. 3 [item 97]) |
|
as amended by |
|
|
|
|
|
119, 2002 |
2 Dec 2002 |
Schedule 3 (item 97): (i) |
-- |
|
|
168, 2001 |
1 Oct 2001 |
Schedule 2: 1 July 2000 |
Sch. 1 |
|
|
169, 2001 |
1 Oct 2001 |
S. 4 and Schedule 5 (items 9A, 12-14): Royal
Assent (j) |
S. 4 and Sch. 5 |
|
|
as amended by |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 57): (k) |
-- |
|
|
82, 2002 |
10 Oct 2002 |
Schedule 3 (item 8): (l) |
-- |
|
|
97, 2002 |
10 Nov 2002 |
Schedule 1 (items 1-6, 9-11, 14-16, 19): Royal Assent |
Sch. 1 |
|
|
67, 2003 |
30 June 2003 |
Schedule 11 (items 1-41, 43): Royal Assent |
Sch. 11 (items 17, 43) |
|
|
101, 2003 |
14 Oct 2003 |
Schedule 6 (item 2): (m) |
-- |
|
|
20, 2004 |
23 Mar 2004 |
Schedule 6: 1 July 2000 |
Sch. 1 (item 6) |
|
|
Tax Laws Amendment (2004 Measures No. 2) Act 2004 |
83, 2004 |
25 June 2004 |
Schedule 7: Royal Assent |
Sch. 7 (item 14) |
|
Tax Laws Amendment (2004 Measures No. 1) Act 2004 |
95, 2004 |
29 June 2004 |
Schedule 10 (items 4-17, 42, 44(1), (2)): 1 July 2005 |
Sch. 10 (items 42, 44(1), (2)) |
|
101, 2004 |
30 June 2004 |
Schedule 6: Royal Assent |
Sch. 6 (item 11) |
|
|
134, 2004 |
13 Dec 2004 |
Schedule 3 (items 1-4): (n) |
Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item 10) |
|
|
143, 2004 |
14 Dec 2004 |
14 Dec 2004 |
Sch. 1 (items 13, 14, 17, 18) |
|
|
as amended by |
|
|
|
|
|
Fuel Tax (Consequential and Transitional Provisions) Act 2006 |
73, 2006 |
26 June 2006 |
Schedule 5 (items 168, 169): 1 July 2006 |
-- |
|
Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 |
10, 2005 |
22 Feb 2005 |
Schedule 1 (items 3-5): 1 July 2005 |
-- |
|
Tax Laws Amendment (2004 Measures No. 6) Act 2005 |
23, 2005 |
21 Mar 2005 |
Schedule 9: Royal Assent |
Sch. 9 (item 3) |
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Schedule 10 (items 1-14): Royal Assent |
Sch. 10 (items 2, 9, 12) |
|
Tax Laws Amendment (2005 Measures No. 1) Act 2005 |
77, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 3 (items 17, 18) |
|
Tax Laws Amendment (2005 Measures No. 2) Act 2005 |
78, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 6 (items 21, 28) |
|
Tax Laws Amendment (2006 Measures No. 1) Act 2006 |
32, 2006 |
6 Apr 2006 |
6 Apr 2006 |
Sch. 4 (items 20, 21) |
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 7 (items 2-15, |
Sch. 7 (item 4) |
|
Fuel Tax (Consequential and Transitional Provisions) Act 2006 |
73, 2006 |
26 June 2006 |
Schedule 5 (items 2, 3, 65-137): 1 July 2006 (see s. 2(1)) |
-- |
|
Tax Laws Amendment (2006 Measures No. 3) Act 2006 |
80, 2006 |
30 June 2006 |
Schedule 10 (items 3-5): 1 July 2005 |
Sch. 10 (item 5), Sch. 12 (items 2, 16) and Sch. 15 (item 10) |
|
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 |
101, 2006 |
14 Sept 2006 |
Schedule 2 (items 13, 1017, 1019) and Schedule 6 (items 1, 6-11): Royal Assent |
Sch. 6 (items 1, |
|
Tax Laws Amendment (2006 Measures No. 5) Act 2006 |
110, 2006 |
23 Oct 2006 |
Schedule 2: Royal Assent |
Sch. 2 (item 4) |
|
Tax Laws Amendment (2006 Measures No. 6) Act 2007 |
4, 2007 |
19 Feb 2007 |
Schedule 2 (item 25): Royal Assent |
-- |
|
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 |
32, 2007 |
30 Mar 2007 |
Schedule 2 (item 2A): Royal Assent |
-- |
|
Tax Laws Amendment (2007 Measures No. 1) Act 2007 |
56, 2007 |
12 Apr 2007 |
12 Apr 2007 |
Sch. 3 (item 39) |
|
Tax Laws Amendment (2007 Measures No. 2) Act 2007 |
78, 2007 |
21 June 2007 |
Schedule 2 (items 5, 18): Royal Assent |
Sch. 2 (item 18) |
|
80, 2007 |
21 June 2007 |
21 June 2007 |
Sch. 2 (items 67(1), |
|
|
112, 2007 |
28 June 2007 |
28 June 2007 |
Sch. 1 (item 18) |
|
|
Tax Laws Amendment (2007 Measures No. 4) Act 2007 |
143, 2007 |
24 Sept 2007 |
Schedule 1 (items 6,
7, 222, 225, 226): Royal Assent |
Sch. 1 (items 222, 225, 226) |
|
Tax Laws Amendment (2008 Measures No. 4) Act 2008 |
97, 2008 |
3 Oct 2008 |
Schedule 3 (item 1): Royal Assent |
-- |
|
Tax Laws Amendment (2008 Measures No. 5) Act 2008 |
145, 2008 |
9 Dec 2008 |
Schedule 1 (items 1-13): Royal Assent |
Sch. 1 (item 13) |
|
Tax Laws Amendment (2008 Measures No. 6) Act 2009 |
14, 2009 |
26 Mar 2009 |
Schedule 4 (item 1): Royal Assent |
-- |
|
33, 2009 |
22 May 2009 |
Schedule 2 |
-- |
|
|
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 |
114, 2009 |
16 Nov 2009 |
Schedule 1 (item 1) and Schedule 2: (o) |
Sch. 2 |
|
Tax Laws Amendment (2009 Measures No. 5) Act 2009 |
118, 2009 |
4 Dec 2009 |
Schedule 1 (items 1-10): 1 July 2000 |
Sch. 1 (items |
|
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 |
133, 2009 |
14 Dec 2009 |
Schedule 1 (items 6, 7, 86, 87): 14 Dec 2009 |
Sch. 1 (items 86, 87) |
|
Tax Laws Amendment (2009 Measures No. 6) Act 2010 |
19, 2010 |
24 Mar 2010 |
Schedule 1 (items 14, 15): Royal Assent |
-- |
|
Tax Laws Amendment (2009 GST Administration Measures) Act 2010 |
20, 2010 |
24 Mar 2010 |
Schedule 1 (items 1-13, 19), Schedule 3 (items 1-29,
31), Schedule 4, Schedule 5 (items 1-3) and Schedule 6: Royal Assent |
Sch. 1 (item 19), Sch. 2 (item 23(1)), Sch. 3 (item 31), Sch. 4 (item 2), Sch. 5 (item 3) and Sch. 6 (item 4) |
|
Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 |
21, 2010 |
24 Mar 2010 |
Schedule 1 (items 1, 2, 4-9, 12-23, 29) and Schedule 2
(items 1, 3): Royal Assent |
Sch. 1 (item 29) and Sch. 2 (item 3) |
|
Tax Laws Amendment (2010 Measures No. 1) Act 2010 |
56, 2010 |
3 June 2010 |
Schedule 6 (items 15, 117): Royal Assent |
-- |
|
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 |
74, 2010 |
28 June 2010 |
Schedule 1 (items 1-40, 43-55, 63) and Schedule 3:
Royal Assent |
Sch. 1 (items |
|
Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 |
91, 2010 |
29 June 2010 |
29 June 2010 |
Sch. 1 (items 15, 16), Sch. 2 (item 2) and Sch. 3 (item 12) |
|
Tax Laws Amendment (2010 Measures No. 4) Act 2010 |
136, 2010 |
7 Dec 2010 |
Schedule 1: Royal Assent |
Sch. 1 (item 3) |
|
Statute Law Revision Act 2011 |
5, 2011 |
22 Mar 2011 |
Schedule 6 (item 121): 19 Apr 2011 |
-- |
|
Tax Laws Amendment (2011 Measures No. 2) Act 2011 |
41, 2011 |
27 June 2011 |
Schedule 4 (items 1-10, 16) and Schedule 5 (items 1-3): Royal Assent |
Sch. 4 (item 16) |
|
Tax Laws Amendment (2011 Measures No. 3) Act 2011 |
51, 2011 |
27 June 2011 |
Schedule 1: 1 July 2011 |
Sch. 1 (item 4) |
|
Tax Laws Amendment (2010 Measures No. 5) Act 2011 |
61, 2011 |
29 June 2011 |
Schedule 5: 30 June 2011 |
Sch. 5 (item 4) |
|
Clean Energy (Consequential Amendments) Act 2011 |
132, 2011 |
18 Nov 2011 |
Schedule 2 (items 1, 2): [see s. 2(1) and Note 2] |
-- |
|
Tax Laws Amendment (2011 Measures No. 9) Act 2012 |
12, 2012 |
21 Mar 2012 |
Schedule 3: [see Note 3 and Table A] |
Sch. 3 (items 3, 6, 11), Sch. 4 (items |
|
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 |
14, 2012 |
29 Mar 2012 |
Schedule 3 (item 2): [see s. 2(1) and Note 4] |
-- |
(a) The A New Tax System (Goods and Services Tax) Act 1999 was amended by Schedule 1 (items 1-168) and Schedule 7 (items 9-16) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsections 2(2), (5) and (14)(b) of which provide as follows:
(2) Part 1 of Schedule 1 (other than items 127 and 133) commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
(5) Items 127, 133, 187, 189, 190, 232 and 235 of Schedule 1 commence, or are taken to have commenced, on 1 July 2000, or immediately after the commencement of item 9 of Schedule 3 to the A New Tax System (Pay As You Go) Act 1999, whichever is later.
(14) If the Tradex Scheme Act 1999 commences before 1 July 2000:
(b) Part 2 of Schedule 7 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.
(b) The A New Tax System (Goods and Services Tax) Act 1999 was amended by Schedule 1 (items 1-162) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsection 2(2) of which provides as follows:
(2) Part 1 of Schedule 1 to this Act commences immediately after the commencement of Part 1 of Schedule 1 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999.
Part 1 of Schedule 1 commences immediately after 1 July 2000.
(ba) The A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 was amended by Schedule 7 (item 9) only of the Taxation Laws Amendment Act (No. 8) 2000, subsection 2(5) of which provides as follows:
(5) Items 9 and 10 of Schedule 7 are taken to have commenced immediately after the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 received the Royal Assent.
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 received the Royal Assent on 22 December 1999.
(c) The A New Tax System (Goods and Services Tax) Act 1999 was amended by Schedule 1 (items 50-69) only of the A New Tax System (Pay As You Go) Act 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(d) The A New Tax System (Goods and Services Tax) Act 1999 was amended by Schedule 2 (items 5-8), Schedule 12 (items 1 and 2) and Schedule 15 (items 1-6) only of the A New Tax System (Tax Administration) Act 1999, subsections 2(1) and (12) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
(12) Schedules 12 (other than item 21) and 15 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
Section 1 commenced on 22 December 1999.
(e) The A New Tax System (Goods and Services Tax) Act 1999 was amended by the Indirect Tax Legislation Amendment Act 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
Part 1 of Schedule 1 commenced on 1 July 2000.
(f) The A New Tax System (Goods and Services Tax) Act 1999 was amended by the Taxation Laws Amendment Act (No. 8) 2000, subsections 2(1) and (3) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Items 1 to 7 of Schedule 7 are taken to have commenced immediately after the commencement of items 1 to 9 of Schedule 1 to the Indirect Tax Legislation Amendment Act 2000.
Items 1 to 9 of Schedule 1 commenced on 1 July 2000.
(g) The A New Tax System (Goods and Services Tax) Act 1999 was amended by Schedule 3 (items 31-34) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.
(h) The A New Tax System (Goods and Services Tax) Act 1999 was amended by Schedule 2 (items 10-14) only of the New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(i) Subsection 2(1) (item 9) of the Taxation Laws Amendment Act (No. 5) 2002, provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
9. Items 79 to 99 of Schedule 3 |
Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 |
30 June 2001 |
(j) The A New Tax System (Goods and Services Tax) Act 1999 was amended by Schedule 5 (items 9A and 10-13) only of the Taxation Laws Amendment Act (No. 6) 2001, subsections 2(1) and (4A) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(4A) Items 10 and 11 of Schedule 5 commence immediately after the commencement of item 9A of that Schedule.
(k) Subsection 2(1) (item 57) of the Taxation Laws Amendment Act (No. 2) 2002, provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
57. Schedule 12, item 57 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 6) 2001 for the commencement of item 11 of Schedule 5 to that Act |
1 October 2001 |
(l) Subsection 2(1) (item 5) of the Customs Legislation Amendment Act (No. 1) 2002, provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
5. Schedule 3, item 8 |
The later of: (a) immediately after the commencement of item 81 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001; and (b) the day on which this Act receives the Royal Assent |
19 July 2005 (paragraph (a) applies) |
(m) Subsection 2(1) (item 9) of the Taxation Laws Amendment Act (No. 3) 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
9. Schedule 6, item 2 |
Immediately after the commencement of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 |
1 July 2000 |
(n) Subsection 2(1) (item 4) of the Tax Laws Amendment (Small Business Measures) Act 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
4. Schedule 3, items 1 to 4 |
Immediately after the commencement of Schedule 1 to this Act. |
13 December 2004 |
(o) Subsection 2(1) (items 2 and 4) of the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1, Part 1 |
Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. |
1 March 2010 |
|
4. Schedule 2 |
Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. |
1 March 2010 |
(p) Subsection 2(1) (items 3, 5 and 8) of the Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 1, item 3 |
The later of: (a) the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of Schedule 1 to the Tax Laws Amendment (2009 GST Administration Measures) Act 2010. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
24 March 2010 (paragraph (b) applies) |
|
5. Schedule 1, items 10 and 11 |
The later of: (a) the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of Schedule 1 to the Tax Laws Amendment (2009 GST Administration Measures) Act 2010. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
24 March 2010 (paragraph (b) applies) |
|
8. Schedule 2, item 2 |
The later of: (a) the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of Schedule 1 to the Tax Laws Amendment (2009 GST Administration Measures) Act 2010. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
24 March 2010 (paragraph (b) applies) |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Chapter 1 |
|
|
Part 1-1 |
|
|
Division 1 |
|
|
S. 1-2.................................... |
am. No. 154, 1999 |
|
S. 1-4.................................... |
ad. No. 176, 1999 |
|
Part 1-2 |
|
|
Division 2 |
|
|
Note to s. 2-1....................... |
am. No. 10, 2005 |
|
Heading to s. 2-30.............. |
rs. No. 73, 2006 |
|
S. 2-30.................................. |
am. No. 73, 2006; No. 74, 2010 |
|
Division 3 |
|
|
S. 3-5.................................... |
am. No. 176, 1999 |
|
Chapter 2 |
|
|
Part 2-2 |
|
|
Division 9 |
|
|
Subdivision 9-A |
|
|
S. 9-10.................................. |
am. No. 176, 1999; No. 92, 2000 |
|
S. 9-15.................................. |
am. Nos. 176 and 177, 1999; No. 92, 2000 |
|
S. 9-20.................................. |
am. Nos. 177 and 178, 1999; No. 92, 2000; Nos. 80 and 101 2006; No. 12, 2012 |
|
S. 9-25.................................. |
am. No. 176, 1999; No. 77, 2005 |
|
S. 9-30.................................. |
am. No. 177, 1999; No. 92, 2000 |
|
S. 9-39.................................. |
am. Nos. 176, 177 and 178, 1999; No. 92, 2000; No. 97, 2002; No. 67, 2003; No. 74, 2010 |
|
Subdivision 9-B |
|
|
S. 9-69.................................. |
am. No. 92, 2000; No. 118, 2009 |
|
Subdivision 9-C |
|
|
S. 9-75.................................. |
am. No. 176, 1999; No. 52, 2000 |
|
S. 9-80.................................. |
am. No. 92, 2000 |
|
S. 9-85.................................. |
ad. No. 176, 1999 |
|
S. 9-90.................................. |
ad. No. 92, 2000 |
|
S. 9-99.................................. |
am. No. 176, 1999; No. 92, 2000; No. 67, 2003 |
|
Note to s. 9-99..................... |
ad. No. 74, 2010 |
|
Division 11 |
|
|
S. 11-10................................ |
am. No. 176, 1999 |
|
S. 11-15................................ |
am. No. 176, 1999; Nos. 92 and 156, 2000 |
|
ad. No. 74, 2010 |
|
|
S. 11-30................................ |
am. Nos. 176 and 177, 1999 |
|
S. 11-99................................ |
am. No. 176, 1999; Nos. 92 and 156, 2000; No. 67, 2003; No. 134, 2004; No. 118, 2009; No. 20, 2010 |
|
Part 2-3 |
|
|
Division 13 |
|
|
S. 13-5.................................. |
am. No. 176, 1999 |
|
S. 13-20................................ |
am. No. 176, 1999; No. 156, 2000; No. 91, 2010; No. 41, 2011 |
|
S. 13-99................................ |
am. No. 176, 1999; No. 156, 2000; No. 118, 2009 |
|
Note to s. 13-99................... |
ad. No. 74, 2010 |
|
Division 15 |
|
|
S. 15-10................................ |
am. No. 176, 1999; Nos. 92 and 156, 2000 |
|
Note to s. 15-20................... |
ad. No. 74, 2010 |
|
S. 15-25................................ |
am. Nos. 176 and 177, 1999 |
|
S. 15-99................................ |
am. No. 176, 1999; Nos. 92 and 156, 2000; No. 134, 2004; No. 118, 2009 |
|
Part 2-4 |
|
|
Division 17 |
|
|
S. 17-15................................ |
ad. No. 92, 2000 |
|
S. 17-20 ............................... |
ad. No. 73, 2001 |
|
S. 17-99................................ |
am. Nos. 176 and 177, 1999; Nos. 92 and 156, 2000; No. 73, 2001; No. 67, 2003; No. 134, 2004; No. 78, 2005; No. 112, 2007; No. 118, 2009; Nos. 20 and 21, 2010 |
|
Division 19 |
|
|
Note to s. 19-5..................... |
ad. No. 176, 1999 |
|
Subdivision 19-A |
|
|
S. 19-10................................ |
am. No. 176, 1999 |
|
Subdivision 19-B |
|
|
S. 19-40................................ |
am. No. 177, 1999; No. 21, 2010 |
|
S. 19-45................................ |
am. No. 177, 1999; No. 21, 2010 |
|
Subdivision 19-C |
|
|
S. 19-70................................ |
am. No. 177, 1999; No. 134, 2004; Nos. 20 and 21, 2010 |
|
S. 19-75................................ |
am. Nos. 176 and 177, 1999; No. 134, 2004; Nos. 20 and 21, 2010 |
|
S. 19-99................................ |
ad. No. 177, 1999 |
|
|
am. Nos. 92 and 156, 2000; No. 67, 2003; Nos. 20 and 21, 2010 |
|
Division 21 |
|
|
S. 21-5.................................. |
am. No. 177, 1999 |
|
S. 21-10................................ |
am. No. 177, 1999 |
|
S. 21-15................................ |
am. No. 177, 1999 |
|
S. 21-20................................ |
am. No. 177, 1999 |
|
S. 21-99................................ |
am. No. 177, 1999; No. 156, 2000; No. 118, 2009 |
|
Part 2-5 |
|
|
Division 23 |
|
|
S. 23-1.................................. |
am. No. 80, 2007 |
|
S. 23-5.................................. |
am. No. 80, 2007 |
|
S. 23-10................................ |
am. No. 80, 2007 |
|
S. 23-99................................ |
am. No. 177, 1999; No. 118, 2009 |
|
Division 25 |
|
|
Subdivision 25-A |
|
|
Note to s. 25-5(1)................ |
am. No. 73, 2006 |
|
Note to s. 25-5(2)................ |
am. No. 73, 2006 |
|
S. 25-10................................ |
am. No. 176, 1999 |
|
Note to s. 25-10(1).............. |
am. No. 73, 2006 |
|
S. 25-49................................ |
am. No. 177, 1999; No. 92, 2000 |
|
Subdivision 25-B |
|
|
am. No. 73, 2006 |
|
|
am. No. 73, 2006 |
|
|
S. 25-57................................ |
ad. No. 156, 2000 |
|
Note to s. 25-57(1).............. |
am. No. 73, 2006 |
|
S. 25-60................................ |
am. No. 176, 1999; No. 156, 2000 |
|
Note to s. 25-60(1).............. |
am. No. 73, 2006 |
|
S. 25-99................................ |
am. No. 177, 1999; No. 118, 2009 |
|
Part 2-6 |
|
|
Division 27 |
|
|
Note to s. 27-5..................... |
ad. No. 134, 2004 |
|
S. 27-15................................ |
am. No. 92, 2000; No. 73, 2001; No. 80, 2007 |
|
Note to s. 27-15(1).............. |
am No. 73, 2006 |
|
Note to s. 27-15(2).............. |
am. No. 73, 2006 |
|
S. 27-20................................ |
am. No. 80, 2007 |
|
S. 27-22................................ |
ad. No. 156, 2000 |
|
|
am. No. 80, 2007 |
|
Note to s. 27-22(1).............. |
am. No. 73, 2006 |
|
Note to s. 27-22(3).............. |
am. No. 73, 2006 |
|
Note to s. 27-25(1).............. |
am. No. 73, 2006 |
|
Note to s. 27-25(2).............. |
am. No. 73, 2006 |
|
S. 27-30................................ |
am. No. 176, 1999 |
|
Note to s. 27-30(1).............. |
am. No. 73, 2006 |
|
S. 27-37................................ |
am. No. 80, 2007 |
|
Note to s. 27-37(1).............. |
am. No. 73, 2006 |
|
Note to s. 27-38(1).............. |
am. No. 73, 2006 |
|
Note to s. 27-38(2).............. |
am. No. 73, 2006 |
|
S. 27-39................................ |
ad. No. 118, 2009 |
|
S. 27-40................................ |
am. No. 176, 1999; No. 118, 2009 |
|
S. 27-99................................ |
am. No. 176, 1999; No. 73, 2001; No. 134, 2004; No. 118, 2009 |
|
Division 29 |
|
|
Subdivision 29-A |
|
|
S. 29-10................................ |
am. No. 156, 2000; No. 21, 2010 |
|
Note to s. 29-10................... |
ad. No. 21, 2010 |
|
S. 29-15................................ |
am. No. 176, 1999; No. 41, 2005 |
|
S. 29-25................................ |
am. No. 32, 2006 |
|
S. 29-39................................ |
am. Nos. 176 and 177, 1999; Nos. 92 and 156, 2000; No. 118, 2009; No. 21, 2010 |
|
Subdivision 29-B |
|
|
S. 29-40................................ |
am. No. 176, 1999; No. 92, 2000; No. 95, 2004; No. 80, 2006; No. 80, 2007 |
|
S. 29-45................................ |
am. No. 176, 1999 |
|
Note to s. 29-45(1).............. |
am. No. 73, 2006 |
|
Note to s. 29-45(2).............. |
am. No. 73, 2006 |
|
S. 29-50................................ |
am. No. 95, 2004; No. 80, 2006; No. 80, 2007 |
|
Note to s. 29-50(3).............. |
am. No. 73, 2006 |
|
Note to s. 29-50(4).............. |
am. No. 73, 2006 |
|
S. 29-69................................ |
ad. No. 80, 2006 |
|
Subdivision 29-C |
|
|
S. 29-70................................ |
am. No. 176, 1999; No. 74, 2010 |
|
S. 29-75................................ |
am. Nos. 176 and 177, 1999; No. 92, 2000 |
|
S. 29-80................................ |
am. No. 92, 2000 |
|
S. 29-99................................ |
am. No. 177, 1999; Nos. 92 and 156, 2000; No. 134, 2004; No. 74, 2010 |
|
Part 2-7 |
|
|
Division 31 |
|
|
S. 31-8 ................................. |
ad. No. 73, 2001 |
|
Heading to s. 31-10 ........... |
rs. No. 73, 2001 |
|
S. 31-10................................ |
am. No. 176, 1999; No. 73, 2001 |
|
S. 31-15................................ |
am. No. 92, 2000; No. 73, 2001 |
|
S. 31-20................................ |
am. No. 176, 1999; No. 73, 2001 |
|
am. No. 176, 1999; No. 92, 2000; No. 80, 2007 |
|
|
ad. No. 92, 2000 |
|
|
ad. No. 179, 1999 |
|
|
ad. No. 179, 1999 |
|
|
|
am. No. 92, 2000 |
|
S. 31-30................................ |
rep. No. 92, 2000 |
|
S. 31-99 ............................... |
am. No. 73, 2001; No. 134, 2004; No. 118, 2009 |
|
Division 33 |
|
|
S. 33-1.................................. |
am. No. 179, 1999 |
|
Notes to s. 33-1................... |
rep. No. 73, 2006 |
|
Notes 1-3 to s. 33-1............ |
ad. No. 73, 2006 |
|
S. 33-3 ................................. |
ad. No. 73, 2001 |
|
Heading to s. 33-5 ............. |
rs. No. 73, 2001 |
|
S. 33-5 ................................. |
am. No. 73, 2001 |
|
S. 33-10 ............................... |
am. No. 73, 2001; No. 80, 2007 |
|
Note to s. 33-10(2).............. |
rep. No. 179, 1999 |
|
Note 1 to s. 33-10(2)........... |
ad. No. 179, 1999 |
|
Note 2 to s. 33-10(2)........... |
ad. No. 179, 1999 |
|
|
am. No. 92, 2000 |
|
S. 33-15................................ |
am. No. 176, 1999 |
|
S. 33-20................................ |
rep. No. 179, 1999 |
|
S. 33-25................................ |
rep. No. 179, 1999 |
|
S. 33-30................................ |
rep. No. 179, 1999 |
|
S. 33-99................................ |
am. No. 176, 1999; No. 73, 2001; No. 134, 2004 |
|
Division 35 |
|
|
S. 35-5.................................. |
rs. No. 179, 1999 |
|
|
am. No. 20, 2010 |
|
Note 1 to s. 35-5.................. |
am. No. 73, 2006 |
|
S. 35-10................................ |
am. No. 176, 1999 |
|
|
rep. No. 179, 1999 |
|
|
ad. No. 92, 2000 |
|
|
am. No. 73, 2001 |
|
Note to s. 35-99................... |
am. No. 179, 1999; No. 73, 2006 |
|
Part 2-8 |
|
|
Division 37-1 |
|
|
S. 37-1.................................. |
am. Nos. 176, 177 and 178, 1999; Nos. 92 and 156, 2000; No. 73, 2001; No. 97, 2002; No. 67, 2003; No. 134, 2004; No. 80, 2006; No. 112, 2007; No. 118, 2009; Nos. 20, 21 and 74, 2010 |
|
Chapter 3 |
|
|
Part 3-1 |
|
|
Division 38 |
|
|
Subdivision 38-A |
|
|
S. 38-4.................................. |
am. No. 176, 1999 |
|
Subdivision 38-B |
|
|
S. 38-7.................................. |
am. No. 177, 1999 |
|
S. 38-10................................ |
am. No. 176, 1999 |
|
S. 38-25................................ |
am. No. 143, 2004 |
|
S. 38-50................................ |
am. No. 176, 1999; No. 110, 2006; No. 4, 2007 |
|
S. 38-55................................ |
am. No. 176, 1999 |
|
Subdivision 38-C |
|
|
S. 38-90................................ |
am. No. 143, 2007 |
|
S. 38-97................................ |
ad. No. 92, 2000 |
|
S. 38-100.............................. |
am. No. 92, 2000 |
|
Subdivision 38-D |
|
|
S. 38-140.............................. |
rs. No. 156, 2000 |
|
S. 38-145.............................. |
rs. No. 156, 2000 |
|
Subdivision 38-E |
|
|
S. 38-185.............................. |
am. No. 176, 1999; No. 20, 2010; No. 51, 2011 |
|
Note to s. 38-185(3)............ |
ad. No. 20, 2010 |
|
Note to s. 38-185(4)............ |
ad. No. 20, 2010 |
|
S. 38-187.............................. |
ad. No. 176, 1999 |
|
S. 38-188.............................. |
ad. No. 92, 2000 |
|
S. 38-190.............................. |
am. No. 177, 1999; No. 92, 2000; No. 23, 2005; No. 91, 2010 |
|
Subdivision 38-G |
|
|
Heading to Subdiv. 38-G... |
rs. No. 143, 2004 |
|
S. 38-250.............................. |
am. Nos. 176 and 177, 1999; No. 92, 2000; No. 95, 2004; No. 80, 2006 |
|
S. 38-255.............................. |
am. No. 92, 2000; No. 95, 2004; No. 80, 2006 |
|
S. 38-260.............................. |
ad. No. 143, 2004 |
|
|
am. No. 80, 2006 |
|
Heading to Subdiv. 38-H.... |
rep. No. 143, 2004 |
|
S. 38-270.............................. |
am. No. 92, 2000; No. 95, 2004; No. 80, 2006 |
|
Subdivision 38-I |
|
|
Heading to Subdiv. 38-I .... |
rs. No. 176, 1999 |
|
Heading to s. 38-290 ......... |
rs. No. 92, 2000 |
|
S. 38-290.............................. |
am. No. 92, 2000 |
|
S. 38-300.............................. |
ad. No. 176, 1999 |
|
Subdivision 38-K |
|
|
S. 38-355.............................. |
am. No. 176, 1999; No. 92, 2000; No. 91, 2010 |
|
S. 38-360.............................. |
ad. No. 156, 2000 |
|
Subdivision 38-L |
|
|
S. 38-385.............................. |
rs. No. 177, 1999 |
|
Subdivision 38-M |
|
|
S. 38-415.............................. |
rs. No. 92, 2000 |
|
Subdivision 38-N |
|
|
Heading to Subdiv. 38-N.... |
rs. No. 156, 2000 |
|
S. 38-445.............................. |
am. No. 156, 2000 |
|
S. 38-450.............................. |
ad. No. 156, 2000 |
|
Subdivision 38-O |
|
|
S. 38-475.............................. |
am. No. 177, 1999; No. 92, 2000 |
|
S. 38-480.............................. |
rs. No. 177, 1999 |
|
|
am. No. 92, 2000 |
|
Subdivision 38-P |
|
|
S. 38-505 ............................. |
am. No. 77, 2001; No. 110, 2006 |
|
S. 38-510.............................. |
am. No. 176, 1999; No. 77, 2001 |
|
Subdivision 38-Q |
|
|
Subdiv. 38-Q ...................... |
ad. No. 177, 1999 |
|
S. 38-540.............................. |
ad. No. 177, 1999 |
|
Subdivision 38-R |
|
|
Subdiv. 38-R........................ |
ad. No. 91, 2010 |
|
S. 38-570.............................. |
ad. No. 91, 2010 |
|
Division 40 |
|
|
S. 40-1.................................. |
am. No. 177, 1999 |
|
Subdivision 40-A |
|
|
S. 40-5.................................. |
am. No. 177, 1999 |
|
Subdivision 40-B |
|
|
S. 40-35................................ |
am. No. 156, 2000; No. 80, 2006 |
|
Subdivision 40-C |
|
|
S. 40-65................................ |
am. No. 92, 2000; No. 80, 2006 |
|
S. 40-70................................ |
am. No. 92, 2000; No. 80, 2006 |
|
Subhead. to s. 40-75(1)...... |
ad. No. 12, 2012 |
|
Subhead. to s. 40-75(2A).... |
ad. No. 12, 2012 |
|
Subhead. to s. 40-75(3)...... |
ad. No. 12, 2012 |
|
S. 40-75................................ |
ad. No. 156, 2000 |
|
|
am. No. 78, 2005; No. 80, 2006; No. 12, 2012 |
|
Subdivision 40-E |
|
|
S. 40-130.............................. |
am. No. 92, 2000 |
|
Subdivision 40-F |
|
|
Subdiv. 40-F........................ |
ad. No. 92, 2000 |
|
S. 40-160.............................. |
ad. No. 92, 2000 |
|
|
am. No. 95, 2004; No. 80, 2006 |
|
S. 40-165.............................. |
ad. No. 92, 2000 |
|
Note to s. 40-165(1)............ |
am. No. 73, 2006 |
|
Part 3-2 |
|
|
Division 42 |
|
|
S. 42-5.................................. |
am. Nos. 176 and 177, 1999; No. 92, 2000 |
|
S. 42-10................................ |
rep. No. 176, 1999 |
|
|
ad. No. 92, 2000 |
|
|
am. No. 156, 2000 |
|
S. 42-15................................ |
rep. No. 177, 1999 |
|
Chapter 4 |
|
|
Part 4-1 |
|
|
Division 48 |
|
|
S. 48-1.................................. |
am. No. 176, 1999; No. 156, 2000; No. 74, 2010 |
|
Note to s. 48-1..................... |
ad. No. 176, 1999 |
|
Subdivision 48-A |
|
|
Heading to Subdiv. 48-A.... |
rs. No. 74, 2010 |
|
S. 48-5.................................. |
am. No. 156, 2000 |
|
|
rs. No. 74, 2010 |
|
Note to s. 48-5..................... |
am. No. 73, 2006 |
|
|
rep. No. 74, 2010 |
|
S. 48-7.................................. |
ad. No. 74, 2010 |
|
S. 48-10................................ |
am. No. 176, 1999; Nos. 92 and 156, 2000; No. 74, 2010 |
|
Note to s. 48-10(2).............. |
ad. No. 177, 1999 |
|
|
rep. No. 92, 2000 |
|
Note 1 to s. 48-10(2)........... |
ad. No. 92, 2000 |
|
Note 2 to s. 48-10(2)........... |
ad. No. 92, 2000 |
|
S. 48-15................................ |
ad. No. 156, 2000 |
|
|
am. No. 95, 2004 |
|
Subdivision 48-B |
|
|
Heading to Subdiv. 48-B.... |
rs. No. 74, 2010 |
|
S. 48-40................................ |
am. No. 176, 1999; No. 74, 2010 |
|
Note to s. 48-40(1).............. |
ad. No. 73, 2006 |
|
|
am. No. 74, 2010 |
|
S. 48-45................................ |
am. No. 156, 2000; No. 74, 2010 |
|
S. 48-50................................ |
am. No. 74, 2010 |
|
S. 48-51................................ |
ad. No. 74, 2010 |
|
S. 48-52................................ |
ad. No. 74, 2010 |
|
S. 48-53................................ |
ad. No. 74, 2010 |
|
S. 48-55................................ |
am. No. 78, 2005 |
|
S. 48-57................................ |
ad. No. 74, 2010 |
|
Note to s. 48-60(1).............. |
ad. No. 74, 2010 |
|
Subdivision 48-C |
|
|
S. 48-70................................ |
am. No. 156, 2000; No. 118, 2009 |
|
|
rs. No. 74, 2010 |
|
Note to s. 48-70(1).............. |
am. No. 73, 2006 |
|
|
rep. No. 74, 2010 |
|
Note to s. 48-70(2).............. |
am. No. 73, 2006 |
|
|
rep. No. 74, 2010 |
|
S. 48-71................................ |
ad. No. 74, 2010 |
|
S. 48-72................................ |
ad. No. 118, 2009 |
|
|
rep. No. 74, 2010 |
|
S. 48-73................................ |
ad. No. 118, 2009 |
|
|
am. No. 74, 2010 |
|
Note 2 to s. 48-73(1)........... |
rs. No. 74, 2010 |
|
S. 48-75................................ |
am. No. 118, 2009 |
|
|
rs. No. 74, 2010 |
|
Note to s. 48-75(1).............. |
am. No. 73, 2006 |
|
|
rep. No. 74, 2010 |
|
Note to s. 48-75(2).............. |
am. No. 73, 2006 |
|
|
rs. No. 118, 2009 |
|
|
rep. No. 74, 2010 |
|
S. 48-80................................ |
rep. No. 74, 2010 |
|
S. 48-85................................ |
am. No. 134, 2004 |
|
|
rep. No. 74, 2010 |
|
Note to s. 48-85................... |
am. No. 73, 2006 |
|
|
rep. No. 74, 2010 |
|
S. 48-90................................ |
rep. No. 74, 2010 |
|
Subdivision 48-D |
|
|
Subdiv. 48-D ....................... |
ad. No. 177, 1999 |
|
S. 48-110.............................. |
ad. No. 177, 1999 |
|
|
am. No. 12, 2012 |
|
S. 48-115.............................. |
ad. No. 177, 1999 |
|
|
am. No. 78, 2005; No. 12, 2012 |
|
Division 49 |
|
|
Division 49.......................... |
ad. No. 92, 2000 |
|
S. 49-1.................................. |
ad. No. 92, 2000 |
|
Subdivision 49-A |
|
|
S. 49-5 ................................. |
ad. No. 92, 2000 |
|
Note to s. 49-5..................... |
am. No. 73, 2006 |
|
S. 49-10................................ |
ad. No. 92, 2000 |
|
Subdivision 49-B |
|
|
S. 49-30................................ |
ad. No. 92, 2000 |
|
S. 49-35................................ |
ad. No. 92, 2000 |
|
S. 49-40................................ |
ad. No. 92, 2000 |
|
S. 49-45................................ |
ad. No. 92, 2000 |
|
S. 49-50................................ |
ad. No. 92, 2000 |
|
Subdivision 49-C |
|
|
S. 49-70................................ |
ad. No. 92, 2000 |
|
Note to s. 49-70(1).............. |
am. No. 73, 2006 |
|
Note to s. 49-70(2).............. |
am. No. 73, 2006 |
|
S. 49-75................................ |
ad. No. 92, 2000 |
|
Note to s. 49-75(1).............. |
am. No. 73, 2006 |
|
Note to s. 49-75(2).............. |
am. No. 73, 2006 |
|
S. 49-80................................ |
ad. No. 92, 2000 |
|
S. 49-85................................ |
ad. No. 92, 2000 |
|
Note to s. 49-85................... |
am. No. 73, 2006 |
|
S. 49-90................................ |
ad. No. 92, 2000 |
|
Division 50 |
|
|
Division 50 ........................ |
ad. No. 168, 2001 |
|
S. 50-1 ................................ |
ad. No. 168, 2001 |
|
S. 50-5 ................................ |
ad. No. 168, 2001 |
|
Division 51 |
|
|
S. 51-1.................................. |
am. No. 177, 1999; No. 92, 2000; No. 74, 2010 |
|
Note to s. 51-1..................... |
ad. No. 176, 1999 |
|
Subdivision 51-A |
|
|
Heading to Subdiv. 51-A.... |
rs. No. 74, 2010 |
|
Heading to s. 51-5.............. |
rs. No. 74, 2010 |
|
S. 51-5.................................. |
am. No. 177, 1999; No. 92, 2000; No. 74, 2010 |
|
Note to s. 51-5(2)................ |
am. No. 73, 2006 |
|
|
rep. No. 74, 2010 |
|
S. 51-7.................................. |
ad. No. 74, 2010 |
|
S. 51-10................................ |
am. No. 176, 1999; No. 92, 2000 |
|
Subdivision 51-B |
|
|
Heading to Subdiv. 51-B.... |
rs. No. 74, 2010 |
|
S. 51-30................................ |
am. No. 177, 1999; No. 92, 2000 |
|
Note to s. 51-30(1).............. |
ad. No. 73, 2006 |
|
|
am. No. 74, 2010 |
|
am. No. 177, 1999; No. 92, 2000 |
|
|
S. 51-40................................ |
am. No. 177, 1999; No. 92, 2000 |
|
am. No. 177, 1999; No. 92, 2000 |
|
|
S. 51-50................................ |
am. No. 92, 2000; No. 73, 2001 |
|
S. 51-52................................ |
ad. No. 92, 2000 |
|
Note to s. 51-52(5).............. |
am. No. 73, 2006 |
|
am. No. 92, 2000; No. 73, 2001 |
|
|
S. 51-60................................ |
rs. No. 179, 1999 |
|
|
am. No. 92, 2000 |
|
Note 1 to s. 51-60................ |
am. No. 73, 2006 |
|
Subdivision 51-C |
|
|
Subdiv. 51-C........................ |
rs. No. 74, 2010 |
|
S. 51-70................................ |
am. No. 177, 1999; No. 92, 2000 |
|
|
rs. No. 74, 2010 |
|
Note to s. 51-70(1).............. |
am. No. 73, 2006 |
|
|
rep. No. 74, 2010 |
|
Note to s. 51-70(2).............. |
am. No. 73, 2006 |
|
|
rep. No. 74, 2010 |
|
rs. No. 74, 2010 |
|
|
am. No. 73, 2006 |
|
|
|
rs. No. 74, 2010 |
|
am. No. 73, 2006 |
|
|
|
rs. No. 74, 2010 |
|
S. 51-80................................ |
rep. No. 74, 2010 |
|
S. 51-85................................ |
rep. No. 74, 2010 |
|
Note to s. 51-85................... |
am. No. 73, 2006 |
|
|
rep. No. 74, 2010 |
|
S. 51-90................................ |
am. No. 92, 2000 |
|
|
rep. No. 74, 2010 |
|
Subdivision 51-D |
|
|
Subdiv. 51-D ....................... |
ad. No. 177, 1999 |
|
S. 51-110.............................. |
ad. No. 177, 1999 |
|
|
am. No. 92, 2000; No. 12, 2012 |
|
ad. No. 177, 1999 |
|
|
|
am. No. 12, 2012 |
|
Division 54 |
|
|
Subdivision 54-A |
|
|
Note to s. 54-5..................... |
am. No. 73, 2006 |
|
Note to s. 54-10................... |
am. No. 73, 2006 |
|
S. 54-15................................ |
am. No. 156, 2000 |
|
Subdivision 54-B |
|
|
S. 54-50................................ |
am. No. 21, 2010 |
|
S. 54-55................................ |
am. No. 73, 2001 |
|
S. 54-60................................ |
am. No. 73, 2001 |
|
S. 54-65................................ |
rs. No. 179, 1999 |
|
Note 1 to s. 54-65................ |
am. No. 73, 2006 |
|
Subdivision 54-C |
|
|
S. 54-75................................ |
am. No. 156, 2000 |
|
Note to s. 54-75(1).............. |
am. No. 73, 2006 |
|
Note to s. 54-75(2).............. |
am. No. 73, 2006 |
|
Note to s. 54-80................... |
am. No. 73, 2006 |
|
Division 57 |
|
|
Note to s. 57-25(1).............. |
am. No. 73, 2006 |
|
S. 57-35................................ |
am. No. 80, 2007 |
|
Note to s. 57-35(1).............. |
am. No. 73, 2006 |
|
Note to s. 57-35(2).............. |
am. No. 73, 2006 |
|
Division 58 |
|
|
Division 58.......................... |
ad. No. 118, 2009 |
|
S. 58-1.................................. |
ad. No. 118, 2009 |
|
S. 58-5.................................. |
ad. No. 118, 2009 |
|
S. 58-10................................ |
ad. No. 118, 2009 |
|
|
am. No. 74, 2010 |
|
S. 58-15................................ |
ad. No. 118, 2009 |
|
S. 58-20................................ |
ad. No. 118, 2009 |
|
S. 58-25................................ |
ad. No. 118, 2009 |
|
S. 58-30................................ |
ad. No. 118, 2009 |
|
S. 58-35................................ |
ad. No. 118, 2009 |
|
S. 58-40................................ |
ad. No. 118, 2009 |
|
S. 58-45................................ |
ad. No. 118, 2009 |
|
S. 58-50................................ |
ad. No. 118, 2009 |
|
S. 58-55................................ |
ad. No. 118, 2009 |
|
S. 58-60................................ |
ad. No. 118, 2009 |
|
S. 58-65................................ |
ad. No. 118, 2009 |
|
S. 58-70................................ |
ad. No. 118, 2009 |
|
Division 60 |
|
|
S. 60-5.................................. |
am. No. 41, 2005 |
|
S. 60-15................................ |
am. No. 41, 2005 |
|
S. 60-20................................ |
am. No. 156, 2000; No. 41, 2005 |
|
Division 63 |
|
|
Division 63.......................... |
ad. No. 177, 1999 |
|
S. 63-1.................................. |
ad. No. 177, 1999 |
|
S. 63-5.................................. |
ad. No. 177, 1999 |
|
|
am. No. 92, 2000; No. 95, 2004; No. 80, 2006 |
|
S. 63-10................................ |
ad. No. 177, 1999 |
|
S. 63-15................................ |
ad. No. 177, 1999 |
|
S. 63-20................................ |
ad. No. 177, 1999 |
|
S. 63-25................................ |
ad. No. 177, 1999 |
|
|
am. No. 61, 2011 |
|
S. 63-27................................ |
ad. No. 61, 2011 |
|
S. 63-30................................ |
ad. No. 177, 1999 |
|
S. 63-35................................ |
ad. No. 177, 1999 |
|
Note to s. 63-35(1).............. |
am. No. 73, 2006 |
|
S. 63-40................................ |
ad. No. 177, 1999 |
|
S. 63-45................................ |
ad. No. 177, 1999 |
|
S. 63-50................................ |
ad. No. 92, 2000 |
|
Part 4-2 |
|
|
Division 66 |
|
|
S. 66-1.................................. |
am. No. 177, 1999 |
|
Subdivision 66-A |
|
|
Heading to Subdiv. 66-A.... |
ad. No. 177, 1999 |
|
S. 66-5.................................. |
am. No. 177, 1999 |
|
S. 66-10................................ |
am. No. 177, 1999 |
|
S. 66-15................................ |
am. No. 177, 1999 |
|
S. 66-17................................ |
ad. No. 177, 1999 |
|
|
am. No. 92, 2000 |
|
S. 66-20................................ |
rep. No. 156, 2000 |
|
Subdivision 66-B |
|
|
Subdiv. 66-B........................ |
ad. No. 177, 1999 |
|
S. 66-40................................ |
ad. No. 177, 1999 |
|
S. 66-45................................ |
ad. No. 177, 1999 |
|
S. 66-50................................ |
ad. No. 177, 1999 |
|
Note to s. 66-50(3).............. |
ad. No. 92, 2000 |
|
S. 66-55................................ |
ad. No. 177, 1999 |
|
S. 66-60................................ |
ad. No. 177, 1999 |
|
S. 66-65................................ |
ad. No. 177, 1999 |
|
S. 66-70................................ |
ad. No. 177, 1999 |
|
Division 69 |
|
|
Subdivision 69-A |
|
|
Heading to Subdiv. 69-A.... |
ad. No. 156, 2000 |
|
S. 69-5.................................. |
am. No. 156, 2000; No. 41, 2005; No. 78, 2007 |
|
S. 69-10 ............................... |
am. Nos. 92 and 156, 2000; No. 77, 2001 |
|
Subdivision 69-B |
|
|
Subdiv. 69-B........................ |
ad. No. 156, 2000 |
|
S. 69-15................................ |
ad. No. 156, 2000 |
|
S. 69-20................................ |
ad. No. 156, 2000 |
|
S. 69-25................................ |
ad. No. 156, 2000 |
|
S. 69-30................................ |
ad. No. 156, 2000 |
|
S. 69-35................................ |
ad. No. 156, 2000 |
|
S. 69-40................................ |
ad. No. 156, 2000 |
|
S. 69-45................................ |
ad. No. 156, 2000 |
|
S. 69-50................................ |
ad. No. 156, 2000 |
|
S. 69-55................................ |
ad. No. 156, 2000 |
|
Division 70 |
|
|
S. 70-5.................................. |
am. Nos. 92 and 156, 2000 |
|
S. 70-20................................ |
am. No. 177, 1999 |
|
Division 71 |
|
|
Heading to Div. 71.............. |
rs. No. 156, 2000 |
|
Division 71.......................... |
ad. No. 92, 2000 |
|
S. 71-1.................................. |
ad. No. 92, 2000 |
|
|
am. No. 156, 2000 |
|
Heading to s. 71-5.............. |
rs. No. 156, 2000 |
|
S. 71-5.................................. |
ad. No. 92, 2000 |
|
|
am. No. 156, 2000 |
|
Heading to s. 71-10............ |
rs. No. 156, 2000 |
|
S. 71-10................................ |
ad. No. 92, 2000 |
|
|
am. No. 156, 2000 |
|
Division 72 |
|
|
Subdivision 72-A |
|
|
S. 72-5.................................. |
am. No. 177, 1999; No. 67, 2003 |
|
S. 72-20................................ |
ad. No. 20, 2010 |
|
S. 72-25................................ |
ad. No. 20, 2010 |
|
Subdivision 72-B |
|
|
S. 72-40................................ |
am. No. 177, 1999; No. 67, 2003 |
|
S. 72-45................................ |
am. No. 156, 2000; No. 134, 2004 |
|
Subdivision 72-D |
|
|
Subdiv. 72-D........................ |
ad. No. 92, 2000 |
|
S. 72-90................................ |
ad. No. 92, 2000 |
|
S. 72-92................................ |
ad. No. 156, 2000 |
|
S. 72-95................................ |
ad. No. 92, 2000 |
|
|
am. No. 5, 2011 |
|
S. 72-100.............................. |
ad. No. 92, 2000 |
|
Division 75 |
|
|
Heading to s. 75-5.............. |
rs. No. 78, 2005 |
|
S. 75-5.................................. |
am. No. 78, 2005; No. 145, 2008 |
|
Note to s. 75-5(1A).............. |
am. No. 73, 2006 |
|
S. 75-10................................ |
am. No. 177, 1999; No. 156, 2000; No. 78, 2005 |
|
Note to s. 75-10(4).............. |
ad. No. 92, 2000 |
|
rep. No. 145, 2008 |
|
|
ad. No. 78, 2005 |
|
|
|
am. No. 58, 2006; No. 145, 2008 |
|
ad. No. 78, 2005 |
|
|
ad. No. 78, 2005 |
|
|
|
am. No. 145, 2008 |
|
ad. No. 78, 2005 |
|
|
S. 75-15................................ |
am. No. 78, 2005 |
|
S. 75-16................................ |
ad. No. 145, 2008 |
|
S. 75-22................................ |
ad. No. 78, 2005 |
|
|
am. No. 145, 2008 |
|
S. 75-27................................ |
ad. No. 78, 2005 |
|
S. 75-30................................ |
ad. No. 156, 2000 |
|
ad. No. 78, 2005 |
|
|
Division 78 |
|
|
S. 78-1.................................. |
rs. No. 177, 1999 |
|
Note to s. 78-1..................... |
ad. No. 67, 2003 |
|
Subdivision 78-A |
|
|
Subdiv. 78-A........................ |
rs. No. 177, 1999 |
|
S. 78-5.................................. |
rs. No. 177, 1999 |
|
S. 78-10................................ |
rs. No. 177, 1999 |
|
|
am. No. 134, 2004 |
|
S. 78-15................................ |
rs. No. 177, 1999 |
|
|
am. Nos. 92 and 156, 2000 |
|
S. 78-18................................ |
ad. No. 156, 2000 |
|
S. 78-20................................ |
ad. No. 177, 1999 |
|
S. 78-25................................ |
ad. No. 177, 1999 |
|
Heading to s. 78-30............ |
rs. No. 156, 2000 |
|
S. 78-30................................ |
rs. No. 177, 1999 |
|
|
am. No. 156, 2000 |
|
S. 78-35................................ |
rs. No. 177, 1999 |
|
S. 78-40................................ |
rs. No. 177, 1999 |
|
|
am. No. 83, 2004 |
|
S. 78-42................................ |
ad. No. 156, 2000 |
|
Subdivision 78-B |
|
|
Subdiv. 78-B........................ |
rs. No. 177, 1999 |
|
S. 78-45................................ |
rs. No. 177, 1999 |
|
S. 78-50................................ |
rs. No. 177, 1999 |
|
|
am. Nos. 92 and 156, 2000; No. 67, 2003; No. 134, 2004 |
|
S. 78-55................................ |
ad. No. 177, 1999 |
|
S. 78-60................................ |
ad. No. 177, 1999 |
|
Subdivision 78-C |
|
|
S. 78-65................................ |
am. No. 156, 2000 |
|
S. 78-75................................ |
ad. No. 177, 1999 |
|
Subdivision 78-D |
|
|
S. 78-80................................ |
am. No. 177, 1999 |
|
S. 78-85................................ |
am. No. 177, 1999; No. 73, 2001 |
|
S. 78-90................................ |
am. No. 177, 1999 |
|
Subdivision 78-E |
|
|
Subdiv. 78-E........................ |
ad. No. 177, 1999 |
|
S. 78-95................................ |
ad. No. 177, 1999 |
|
S. 78-100.............................. |
ad. No. 177, 1999 |
|
|
am. No. 92, 2000 |
|
S. 78-105.............................. |
ad. No. 177, 1999 |
|
|
am. No. 67, 2003 |
|
Subdivision 78-F |
|
|
Subdiv. 78-F........................ |
ad. No. 177, 1999 |
|
S. 78-110.............................. |
ad. No. 177, 1999 |
|
S. 78-115.............................. |
ad. No. 177, 1999 |
|
S. 78-118 ............................ |
ad. No. 169, 2001 |
|
S. 78-120 ............................ |
ad. No. 169, 2001 |
|
Division 79 |
|
|
Division 79.......................... |
ad. No. 67, 2003 |
|
S. 79-1................................. |
ad. No. 67, 2003 |
|
Subdivision 79-A |
|
|
S. 79-5................................. |
ad. No. 67, 2003 |
|
S. 79-10............................... |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
S. 79-15............................... |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
S. 79-20............................... |
ad. No. 67, 2003 |
|
Subdivision 79-B |
|
|
S. 79-25............................... |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
S. 79-30............................... |
ad. No. 67, 2003 |
|
Subdivision 79-C |
|
|
S. 79-35............................... |
ad. No. 67, 2003 |
|
S. 79-40............................... |
ad. No. 67, 2003 |
|
S. 79-45............................... |
ad. No. 67, 2003 |
|
S. 79-50............................... |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
S. 79-55............................... |
ad. No. 67, 2003 |
|
S. 79-60............................... |
ad. No. 67, 2003 |
|
S. 79-65............................... |
ad. No. 67, 2003 |
|
S. 79-70............................... |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
S. 79-75............................... |
ad. No. 67, 2003 |
|
S. 79-80............................... |
ad. No. 67, 2003 |
|
S. 79-85............................... |
ad. No. 67, 2003 |
|
S. 79-90............................... |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
Subdivision 79-D |
|
|
S. 79-95............................... |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
S. 79-100............................. |
ad. No. 67, 2003 |
|
Division 80 |
|
|
Division 80......................... |
ad. No. 67, 2003 |
|
S. 80-1................................. |
ad. No. 67, 2003 |
|
Subdivision 80-A |
|
|
S. 80-5................................. |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
S. 80-10............................... |
ad. No. 67, 2003 |
|
S. 80-15............................... |
ad. No. 67, 2003 |
|
S. 80-20............................... |
ad. No. 67, 2003 |
|
S. 80-25............................... |
ad. No. 67, 2003 |
|
S. 80-30............................... |
ad. No. 67, 2003 |
|
S. 80-35............................... |
ad. No. 67, 2003 |
|
Subdivision 80-B |
|
|
S. 80-40............................... |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
S. 80-45............................... |
ad. No. 67, 2003 |
|
S. 80-50............................... |
ad. No. 67, 2003 |
|
S. 80-55............................... |
ad. No. 67, 2003 |
|
S. 80-60............................... |
ad. No. 67, 2003 |
|
S. 80-65............................... |
ad. No. 67, 2003 |
|
S. 80-70............................... |
ad. No. 67, 2003 |
|
S. 80-75............................... |
ad. No. 67, 2003 |
|
Subdivision 80-C |
|
|
S. 80-80............................... |
ad. No. 67, 2003 |
|
|
am. No. 83, 2004 |
|
S. 80-85............................... |
ad. No. 67, 2003 |
|
S. 80-90............................... |
ad. No. 67, 2003 |
|
|
am. No. 41, 2005 |
|
S. 80-95............................... |
ad. No. 67, 2003 |
|
|
am. No. 41, 2005 |
|
Division 81 |
|
|
Heading to Div. 81.............. |
rs. No. 176, 1999; No. 41, 2011 |
|
Division 81.......................... |
rs. No. 41, 2011 |
|
S. 81-1.................................. |
am. No. 176, 1999 |
|
|
rs. No. 41, 2011 |
|
Heading to s. 81-5.............. |
rs. No. 176, 1999; No. 41, 2011 |
|
S. 81-5.................................. |
am. No. 176, 1999; No. 58, 2006 |
|
|
rs. No. 41, 2011 |
|
Note to s. 81-5(1)................ |
ad. No. 97, 2002 |
|
|
rep. No. 41, 2011 |
|
Heading to s. 81-10............ |
rs. No. 176, 1999; No. 41, 2011 |
|
S. 81-10................................ |
am. No. 176, 1999 |
|
|
rs. No. 41, 2011 |
|
S. 81-15................................ |
ad. No. 41, 2011 |
|
S. 81-20................................ |
ad. No. 41, 2011 |
|
S. 81-25................................ |
ad. No. 41, 2011 |
|
Division 82 |
|
|
Division 82.......................... |
ad. No. 97, 2002 |
|
S. 82-1.................................. |
ad. No. 97, 2002 |
|
S. 82-5.................................. |
ad. No. 97, 2002 |
|
S. 82-10................................ |
ad. No. 97, 2002 |
|
|
am. No. 41, 2011 |
|
Division 83 |
|
|
Division 83.......................... |
ad. No. 92, 2000 |
|
S. 83-1.................................. |
ad. No. 92, 2000 |
|
S. 83-5.................................. |
ad. No. 92, 2000 |
|
|
am. No. 77, 2005 |
|
S. 83-10................................ |
ad. No. 92, 2000 |
|
S. 83-15................................ |
ad. No. 92, 2000 |
|
S. 83-20................................ |
ad. No. 92, 2000 |
|
S. 83-25................................ |
ad. No. 92, 2000 |
|
|
am. No. 80, 2007 |
|
S. 83-30................................ |
ad. No. 92, 2000 |
|
|
am. No. 80, 2007 |
|
S. 83-35................................ |
ad. No. 92, 2000 |
|
Division 84 |
|
|
S. 84-1.................................. |
rs. No. 77, 2005 |
|
Heading to s. 84-5.............. |
rs. No. 77, 2005 |
|
S. 84-5.................................. |
am. No. 77, 2005; No. 80, 2007 |
|
S. 84-10................................ |
am. No. 77, 2005 |
|
S. 84-12................................ |
ad. No. 176, 1999 |
|
Note to s. 84-12(2).............. |
ad. No. 92, 2000 |
|
S. 84-13................................ |
ad. No. 176, 1999 |
|
|
am. No. 134, 2004; No. 77, 2005 |
|
S. 84-14................................ |
ad. No. 156, 2000 |
|
|
am. No. 56, 2007; No. 133, 2009 |
|
S. 84-15 ............................... |
am. No. 92, 2000 |
|
Division 85 |
|
|
Division 85.......................... |
ad. No. 177, 1999 |
|
S. 85-1.................................. |
ad. No. 177, 1999 |
|
S. 85-5.................................. |
ad. No. 177, 1999 |
|
S. 85-10................................ |
ad. No. 177, 1999 |
|
Division 87 |
|
|
Note to s. 87-25................... |
ad. No. 97, 2008 |
|
Division 93 |
|
|
Division 93.......................... |
rep. No. 156, 2000 |
|
|
ad. No. 20, 2010 |
|
S. 93-1.................................. |
rep. No. 156, 2000 |
|
|
ad. No. 20, 2010 |
|
S. 93-5.................................. |
rep. No. 156, 2000 |
|
|
ad. No. 20, 2010 |
|
S. 93-10................................ |
rep. No. 156, 2000 |
|
|
ad. No. 20, 2010 |
|
S. 93-15................................ |
rep. No. 156, 2000 |
|
|
ad. No. 20, 2010 |
|
S. 93-20................................ |
rep. No. 156, 2000 |
|
S. 93-25................................ |
ad. No. 176, 1999 |
|
|
rep. No. 156, 2000 |
|
Division 96 |
|
|
S. 96-5.................................. |
am. No. 177, 1999 |
|
Division 100 |
|
|
Division 100........................ |
ad. No. 177, 1999 |
|
S. 100-1................................ |
ad. No. 177, 1999 |
|
Note to s. 100-1................... |
am. No. 32, 2006 |
|
Heading to s. 100-5............ |
rs. No. 32, 2006 |
|
S. 100-5................................ |
ad. No. 177, 1999 |
|
|
am. No. 32, 2006 |
|
S. 100-10.............................. |
ad. No. 177, 1999 |
|
|
am. No. 32, 2006 |
|
S. 100-12.............................. |
ad. No. 32, 2006 |
|
S. 100-15.............................. |
ad. No. 177, 1999 |
|
|
am. No. 32, 2006 |
|
S. 100-18.............................. |
ad. No. 32, 2006 |
|
S. 100-20.............................. |
ad. No. 177, 1999 |
|
S. 100-25.............................. |
ad. No. 177, 1999 |
|
|
rs. No. 32, 2006 |
|
Division 105 |
|
|
S. 105-15 ............................. |
am. No. 73, 2001 |
|
Division 108 |
|
|
S. 108-1................................ |
am. No. 176, 1999 |
|
S. 108-5................................ |
am. No. 176, 1999 |
|
Division 110 |
|
|
Heading to Div. 110............ |
rs. No. 74, 2010 |
|
Division 110........................ |
ad. No. 97, 2002 |
|
S. 110-1................................ |
ad. No. 97, 2002 |
|
|
am. No. 74, 2010 |
|
Subdivision 110-A |
|
|
Heading to Subdiv. 110-A.. |
ad. No. 74, 2010 |
|
S. 110-5................................ |
ad. No. 97, 2002 |
|
S. 110-10.............................. |
ad. No. 97, 2002 |
|
|
rep. No. 143, 2007 |
|
S. 110-15.............................. |
ad. No. 101, 2004 |
|
S. 110-20.............................. |
ad. No. 101, 2004 |
|
S. 110-25.............................. |
ad. No. 101, 2004 |
|
S. 110-30.............................. |
ad. No. 101, 2004 |
|
Subdivision 110-B |
|
|
Subdiv. 110-B...................... |
ad. No. 74, 2010 |
|
S. 110-60.............................. |
ad. No. 74, 2010 |
|
S. 110-65.............................. |
ad. No. 74, 2010 |
|
Division 111 |
|
|
S. 111-1................................ |
am. Nos. 92 and 156, 2000 |
|
S. 111-5................................ |
am. No. 178, 1999; Nos. 92 and 156, 2000; No. 134, 2004 |
|
Note to s. 111-5(1).............. |
ad. No. 178, 1999 |
|
S. 111-10.............................. |
am. No. 178, 1999; No. 156, 2000 |
|
S. 111-18.............................. |
ad. No. 92, 2000 |
|
|
am. No. 95, 2004; No. 80, 2006 |
|
S. 111-20.............................. |
ad. No. 178, 1999 |
|
ad. No. 92, 2000 |
|
|
|
rs. No. 156, 2000 |
|
S. 111-30.............................. |
ad. No. 156, 2000 |
|
Division 113 |
|
|
Division 113........................ |
ad. No. 178, 1999 |
|
S. 113-1................................ |
ad. No. 178, 1999 |
|
S. 113-5................................ |
ad. No. 178, 1999 |
|
|
am. No. 12, 2012 |
|
Part 4-3 |
|
|
Division 114 |
|
|
S. 114-1................................ |
am. No. 92, 2000 |
|
S. 114-5................................ |
am. No. 176, 1999; No. 82, 2002 |
|
S. 114-10.............................. |
ad. No. 176, 1999 |
|
S. 114-15.............................. |
ad. No. 176, 1999 |
|
S. 114-20.............................. |
ad. No. 176, 1999 |
|
S. 114-25.............................. |
ad. No. 92, 2000 |
|
Division 117 |
|
|
Heading to Div. 117............ |
rs. No. 156, 2000 |
|
S. 117-1................................ |
rs. No. 156, 2000 |
|
S. 117-5................................ |
am. Nos. 176 and 177, 1999; No. 156, 2000; No. 33, 2009; No. 91, 2010; No. 41, 2011 |
|
S. 117-10.............................. |
rep. No. 176, 1999 |
|
|
ad. No. 156, 2000 |
|
S. 117-15.............................. |
ad. No. 156, 2000 |
|
Part 4-4 |
|
|
Division 123 |
|
|
Heading to Div. 123............ |
rs. No. 112, 2007 |
|
Division 123........................ |
ad. No. 176, 1999 |
|
S. 123-1................................ |
ad. No. 176, 1999 |
|
|
am. No. 112, 2007 |
|
S. 123-5................................ |
ad. No. 176, 1999 |
|
|
am. No. 112, 2007 |
|
S. 123-7................................ |
ad. No. 112, 2007 |
|
S. 123-10.............................. |
ad. No. 176, 1999 |
|
|
am. No. 112, 2007 |
|
S. 123-15.............................. |
ad. No. 176, 1999 |
|
|
am. No. 112, 2007 |
|
Division 126 |
|
|
Note to s. 126-5(3) ............. |
ad. No. 73, 2001 |
|
S. 126-10.............................. |
am. No. 58, 2006; No. 20, 2010 |
|
Division 129 |
|
|
Subdivision 129-A |
|
|
S. 129-5................................ |
am. No. 176, 1999; No. 92, 2000 |
|
S. 129-15.............................. |
ad. No. 177, 1999 |
|
Subdivision 129-B |
|
|
S. 129-20.............................. |
am. No. 177, 1999; No. 134, 2004; No. 118, 2009 |
|
Note to s. 129-20(1)............ |
am. No. 134, 2004; No. 118, 2009 |
|
S. 129-25.............................. |
am. No. 177, 1999; No. 92, 2000 |
|
Subdivision 129-C |
|
|
S. 129-40.............................. |
am. No. 177, 1999 |
|
S. 129-45.............................. |
am. No. 95, 2004; No. 80, 2006 |
|
Subdivision 129-D |
|
|
S. 129-70.............................. |
am. No. 77, 2005 |
|
S. 129-75.............................. |
am. No. 77, 2005 |
|
Heading to s. 129-80.......... |
rs. No. 177, 1999; Nos. 20 and 21, 2010 |
|
S. 129-80.............................. |
am. Nos. 20 and 21, 2010 |
|
Division 130 |
|
|
Division 130........................ |
ad. No. 177, 1999 |
|
S. 130-1................................ |
ad. No. 177, 1999 |
|
S. 130-5................................ |
ad. No. 177, 1999 |
|
Division 131 |
|
|
Division 131........................ |
ad. No. 134, 2004 |
|
S. 131-1................................ |
ad. No. 134, 2004 |
|
Subdivision 131-A |
|
|
S. 131-5................................ |
ad. No. 134, 2004 |
|
|
am. No. 80, 2007 |
|
S. 131-10.............................. |
ad. No. 134, 2004 |
|
Note to s. 131-10(2)............ |
am. No. 73, 2006 |
|
S. 131-15.............................. |
ad. No. 134, 2004 |
|
Subhead. to s. 131-20(5).... |
rs. No. 80, 2007 |
|
S. 131-20.............................. |
ad. No. 134, 2004 |
|
|
am. No. 80, 2007 |
|
Note to s. 131-20(3)............ |
am. No. 73, 2006 |
|
Subdivision 131-B |
|
|
S. 131-40.............................. |
ad. No. 134, 2004 |
|
ad. No. 134, 2004 |
|
|
S. 131-50.............................. |
ad. No. 134, 2004 |
|
ad. No. 134, 2004 |
|
|
|
am. No. 21, 2010 |
|
S. 131-60.............................. |
ad. No. 134, 2004 |
|
|
am. No. 118, 2009 |
|
Division 132 |
|
|
Heading to Div. 132............ |
rs. No. 156, 2000 |
|
S. 132-1................................ |
am. No. 156, 2000 |
|
Heading to s. 132-5............ |
rs. No. 156, 2000 |
|
S. 132-5................................ |
am. No. 156, 2000; No. 134, 2004; Nos. 41 and 77, 2005; No. 20, 2010 |
|
Division 133 |
|
|
Division 133........................ |
ad. No. 20, 2010 |
|
S. 133-1................................ |
ad. No. 20, 2010 |
|
S. 133-5................................ |
ad. No. 20, 2010 |
|
S. 133-10.............................. |
ad. No. 20, 2010 |
|
Division 134 |
|
|
Division 134........................ |
ad. No. 21, 2010 |
|
S. 134-1................................ |
ad. No. 21, 2010 |
|
S. 134-5................................ |
ad. No. 21, 2010 |
|
|
am. Nos. 91 and 136, 2010 |
|
S. 134-10.............................. |
ad. No. 21, 2010 |
|
|
am. Nos. 91 and 136, 2010 |
|
S. 134-15.............................. |
ad. No. 21, 2010 |
|
S. 134-20.............................. |
ad. No. 21, 2010 |
|
S. 134-25.............................. |
ad. No. 21, 2010 |
|
S. 134-30.............................. |
ad. No. 91, 2010 |
|
Division 135 |
|
|
S. 135-1................................ |
am. No. 176, 1999 |
|
S. 135-5................................ |
am. No. 176, 1999; No. 156, 2000 |
|
S. 135-10.............................. |
am. No. 176, 1999 |
|
Division 136 |
|
|
Heading to Div. 136............ |
rs. No. 156, 2000 |
|
Division 136........................ |
ad. No. 177, 1999 |
|
S. 136-1................................ |
ad. No. 177, 1999 |
|
|
rs. No. 156, 2000 |
|
Subdivision 136-A |
|
|
Heading to Subdiv. 136-A.. |
ad. No. 156, 2000 |
|
S. 136-5................................ |
ad. No. 177, 1999 |
|
|
am. No. 156, 2000 |
|
S. 136-10.............................. |
ad. No. 177, 1999 |
|
|
am. No. 156, 2000; No. 134, 2004 |
|
Subdivision 136-B |
|
|
Subdiv. 139-B...................... |
ad. No. 156, 2000 |
|
S. 136-30.............................. |
ad. No. 156, 2000 |
|
S. 136-35.............................. |
ad. No. 156, 2000 |
|
S. 136-40.............................. |
ad. No. 156, 2000 |
|
S. 136-45.............................. |
ad. No. 156, 2000 |
|
S. 136-50.............................. |
ad. No. 156, 2000 |
|
Division 137 |
|
|
Division 137........................ |
ad. No. 177, 1999 |
|
S. 137-1................................ |
ad. No. 177, 1999 |
|
S. 137-5................................ |
ad. No. 177, 1999 |
|
Division 138 |
|
|
S. 138-10.............................. |
am. No. 134, 2004; No. 118, 2009 |
|
S. 138-17.............................. |
ad. No. 92, 2000 |
|
S. 138-20.............................. |
am. No. 92, 2000 |
|
Division 139 |
|
|
Division 139........................ |
ad. No. 92, 2000 |
|
S. 139-1................................ |
ad. No. 92, 2000 |
|
S. 139-5................................ |
ad. No. 92, 2000 |
|
S. 139-10.............................. |
ad. No. 92, 2000 |
|
S. 139-15.............................. |
ad. No. 92, 2000 |
|
Division 141 |
|
|
Division 141........................ |
ad. No. 176, 1999 |
|
S. 141-1................................ |
ad. No. 176, 1999 |
|
S. 141-5................................ |
ad. No. 176, 1999 |
|
S. 141-10.............................. |
ad. No. 176, 1999 |
|
S. 141-15.............................. |
ad. No. 176, 1999 |
|
S. 141-20.............................. |
ad. No. 176, 1999 |
|
Part 4-5 |
|
|
Division 144 |
|
|
S. 144-5................................ |
am. No. 80, 2007 |
|
Division 147........................ |
rep. No. 118, 2009 |
|
S. 147-1................................ |
rep. No. 118, 2009 |
|
S. 147-5................................ |
rep. No. 118, 2009 |
|
S. 147-10.............................. |
rep. No. 118, 2009 |
|
Note to s. 147-10(1)............ |
am. No. 73, 2006 |
|
|
rep. No. 118, 2009 |
|
S. 147-15.............................. |
rep. No. 118, 2009 |
|
Heading to s. 147-20.......... |
rs. No. 118, 2009 |
|
|
rep. No. 118, 2009 |
|
S. 147-20.............................. |
am. No. 156, 2000; No. 118, 2009 |
|
|
rep. No. 118, 2009 |
|
S. 147-25.............................. |
ad. No. 176, 1999 |
|
|
rep. No. 118, 2009 |
|
Division 149 |
|
|
Division 149........................ |
ad. No. 177, 1999 |
|
S. 149-1................................ |
ad. No. 177, 1999 |
|
S. 149-5................................ |
ad. No. 177, 1999 |
|
S. 149-10.............................. |
ad. No. 177, 1999 |
|
|
am. No. 80, 2007 |
|
S. 149-15.............................. |
ad. No. 177, 1999 |
|
S. 149-20.............................. |
ad. No. 177, 1999 |
|
S. 149-25.............................. |
ad. No. 177, 1999 |
|
Part 4-6 |
|
|
Division 151 |
|
|
Division 151........................ |
ad. No. 134, 2004 |
|
S. 151-1................................ |
ad. No. 134, 2004 |
|
Subdivision 151-A |
|
|
S. 151-5................................ |
ad. No. 134, 2004 |
|
|
am. No. 77, 2005 |
|
S. 151-10.............................. |
ad. No. 134, 2004 |
|
Note to s. 151-10(2)............ |
am. No. 73, 2006 |
|
S. 151-15.............................. |
ad. No. 134, 2004 |
|
S. 151-20.............................. |
ad. No. 134, 2004 |
|
Note to s. 151-20(3)............ |
am. No. 73, 2006 |
|
ad. No. 134, 2004 |
|
|
|
am. No. 118, 2009; No. 74, 2010 |
|
am. No. 73, 2006 |
|
|
Subdivision 151-B |
|
|
S. 151-40.............................. |
ad. No. 134, 2004 |
|
ad. No. 134, 2004 |
|
|
S. 151-50.............................. |
ad. No. 134, 2004 |
|
ad. No. 134, 2004 |
|
|
|
am. No. 118, 2009 |
|
Heading to s. 151-60.......... |
rs. No. 118, 2009 |
|
S. 151-60.............................. |
ad. No. 134, 2004 |
|
|
am. No. 118, 2009 |
|
S. 151-65.............................. |
ad. No. 134, 2004 |
|
|
rep. No. 74, 2010 |
|
S. 151-70.............................. |
ad. No. 134, 2004 |
|
|
rep. No. 74, 2010 |
|
Division 153 |
|
|
Heading to Div. 153............ |
rs. No. 177, 1999; No. 20, 2010 |
|
S. 153-1................................ |
am. No. 177, 1999; No. 92, 2000; No. 20, 2010 |
|
Subdivision 153-A |
|
|
Heading to Subdiv. 153-A.. |
ad. No. 92, 2000 |
|
S. 153-10.............................. |
am. No. 21, 2010 |
|
Note to s. 153-15(2)............ |
ad. No. 92, 2000 |
|
|
rs. No. 20, 2010 |
|
S. 153-20.............................. |
am. No. 21, 2010 |
|
S. 153-25.............................. |
ad. No. 177, 1999 |
|
|
am. No. 92, 2000 |
|
Subdivision 153-B |
|
|
Heading to Subdiv. 153-B.. |
rs. No. 20, 2010 |
|
Subdiv. 153-B...................... |
ad. No. 92, 2000 |
|
Heading to s. 153-50.......... |
rs. No. 20, 2010 |
|
S. 153-50.............................. |
ad. No. 92, 2000 |
|
|
am. No. 20, 2010; No. 41, 2011 |
|
S. 153-55.............................. |
ad. No. 92, 2000 |
|
|
am. No. 20, 2010 |
|
S. 153-60.............................. |
ad. No. 92, 2000 |
|
|
am. No. 20, 2010 |
|
S. 153-65.............................. |
ad. No. 92, 2000 |
|
|
am. No. 20, 2010 |
|
Division 156 |
|
|
S. 156-5................................ |
am. No. 177, 1999 |
|
S. 156-10.............................. |
am. No. 177, 1999 |
|
S. 156-15.............................. |
am. No. 176, 1999 |
|
S. 156-17.............................. |
ad. No. 118, 2009 |
|
S. 156-22.............................. |
ad. No. 176, 1999 |
|
S. 156-25.............................. |
am. No. 176, 1999; No. 118, 2009 |
|
Division 157 |
|
|
Division 157........................ |
ad. No. 80, 2006 |
|
S. 157-1................................ |
ad. No. 80, 2006 |
|
S. 157-5................................ |
ad. No. 80, 2006 |
|
S. 157-10.............................. |
ad. No. 80, 2006 |
|
|
am. No. 80, 2007 |
|
Part 4-7 |
|
|
Division 162 |
|
|
Division 162........................ |
ad. No. 73, 2001 |
|
S. 162-1 ............................... |
ad. No. 73, 2001 |
|
Subdivision 162-A |
|
|
S. 162-5 ............................... |
ad. No. 73, 2001 |
|
|
am. No. 80, 2007 |
|
S. 162-10 ............................. |
ad. No. 73, 2001 |
|
S. 162-15 ............................. |
ad. No. 73, 2001 |
|
|
am. No. 134, 2004 |
|
Note to s. 162-15(2)............ |
am. No. 73, 2006 |
|
S. 162-20 ............................. |
ad. No. 73, 2001 |
|
S. 162-25 ............................. |
ad. No. 73, 2001 |
|
Note to s. 162-25(3)............ |
am. No. 73, 2006 |
|
Subhead. to s. 162-30(5).... |
rs. No. 80, 2007 |
|
S. 162-30 ............................. |
ad. No. 73, 2001 |
|
|
rs. No. 134, 2004 |
|
|
am. No. 80, 2007; No. 118, 2009 |
|
Note to s. 162-30(3)............ |
am. No. 73, 2006 |
|
Subdivision 162-B |
|
|
S. 162-50.............................. |
ad. No. 73, 2001 |
|
|
am. No. 134, 2004 |
|
S. 162-55.............................. |
ad. No. 73, 2001 |
|
S. 162-60.............................. |
ad. No. 73, 2001 |
|
S. 162-65.............................. |
ad. No. 73, 2001 |
|
S. 162-70.............................. |
ad. No. 73, 2001 |
|
S. 162-75.............................. |
ad. No. 73, 2001 |
|
S. 162-80.............................. |
ad. No. 73, 2001 |
|
S. 162-85.............................. |
ad. No. 73, 2001 |
|
|
am. No. 118, 2009 |
|
Heading to s. 162-90.......... |
rs. No. 118, 2009 |
|
S. 162-90.............................. |
ad. No. 73, 2001 |
|
|
am. No. 118, 2009 |
|
S. 162-95.............................. |
ad. No. 73, 2001 |
|
S. 162-100............................ |
ad. No. 73, 2001 |
|
S. 162-105............................ |
ad. No. 73, 2001 |
|
S. 162-110............................ |
ad. No. 73, 2001 |
|
Subdivision 162-C |
|
|
S. 162-130 ........................... |
ad. No. 73, 2001 |
|
S. 162-135............................ |
ad. No. 73, 2001 |
|
S. 162-140 ........................... |
ad. No. 73, 2001 |
|
S. 162-145 ........................... |
ad. No. 73, 2001 |
|
Subdivision 162-D |
|
|
S. 162-170 ........................... |
ad. No. 73, 2001 |
|
S. 162-175 ........................... |
ad. No. 73, 2001 |
|
S. 162-180 ........................... |
ad. No. 73, 2001 |
|
S. 162-185 ........................... |
ad. No. 73, 2001 |
|
S. 162-190 ........................... |
ad. No. 73, 2001 |
|
S. 162-195 ........................... |
ad. No. 73, 2001 |
|
S. 162-200 ........................... |
ad. No. 73, 2001 |
|
S. 162-205 ........................... |
ad. No. 73, 2001 |
|
Division 165 |
|
|
S. 165-1................................ |
am. No. 156, 2000 |
|
Subdivision 165-A |
|
|
S. 165-5................................ |
am. No. 145, 2008 |
|
Subdivision 165-B |
|
|
Note to s. 165-40................. |
am. No. 73, 2006 |
|
Note to s. 165-45(3)............ |
am. No. 73, 2006 |
|
Note to s. 165-45(5)............ |
am. No. 73, 2006 |
|
Heading to Subdiv. 165-C.. |
rep. No. 58, 2006 |
|
S. 165-80.............................. |
rep. No. 92, 2000 |
|
Division 168 |
|
|
S. 168-1................................ |
am. No. 20, 2010 |
|
Subhead. to s. 168-5(1)...... |
ad. No. 20, 2010 |
|
Subhead. to s. 168-5(2)...... |
ad. No. 20, 2010 |
|
S. 168-5................................ |
am. No. 20, 2010 |
|
S. 168-10.............................. |
ad. No. 20, 2010 |
|
Division 171 |
|
|
S. 171-5................................ |
am. No. 176, 1999; No. 156, 2000 |
|
Chapter 5 |
|
|
Part 5-1 |
|
|
Division 176 |
|
|
Division 176........................ |
ad. No. 95, 2004 |
|
S. 176-1................................ |
ad. No. 95, 2004 |
|
S. 176-5................................ |
ad. No. 95, 2004 |
|
Division 177 |
|
|
S. 177-1................................ |
am. No. 176, 1999; No. 58, 2006 |
|
S. 177-3................................ .......................................... |
am. No. 58, 2006 |
|
S. 177-10.............................. |
am. No. 176, 1999; No. 143, 2004; No. 58, 2006 |
|
S. 177-11.............................. |
ad. No. 143, 2004 |
|
S. 177-12.............................. |
ad. No. 177, 1999 |
|
|
am. No. 12, 2012 |
|
Chapter 6 |
|
|
Part 6-1 |
|
|
Division 182 |
|
|
Heading to s. 182-15.......... |
rs. No. 176, 1999 |
|
S. 182-15.............................. |
am. No. 176, 1999 |
|
Part 6-2 |
|
|
Division 184 |
|
|
S. 184-1................................ |
am. No. 92, 2000; No. 4, 2007 |
|
Note to s. 184-1(2) |
|
|
Note 2 to s. 184-1(2)........... |
ad. No. 19, 2010 |
|
Note to s. 184-1................... |
ad. No. 177, 1999 |
|
S. 184-5................................ |
ad. No. 177, 1999 |
|
Note to s. 184-5(1).............. |
am. No. 73, 2006 |
|
Note to s. 184-5(2).............. |
am. No. 73, 2006 |
|
Division 186........................ |
rep. No. 176, 1999 |
|
S. 186-1................................ |
rep. No. 176, 1999 |
|
Division 188 |
|
|
Heading to Div. 188............ |
rs. No. 80, 2007 |
|
S. 188-1................................ |
am. No. 80, 2007 |
|
S. 188-5 ............................... |
am. No. 73, 2001; No. 134, 2004; No. 112, 2007 |
|
Note 2 to s. 188-5................ |
rs. No. 80, 2007 |
|
Note 3 to s. 188-5................ |
ad. No. 80, 2007 |
|
Heading to s. 188-10.......... |
rs. No. 80, 2007 |
|
S. 188-10 ............................. |
am. No. 73, 2001; No. 134, 2004; Nos. 80 and 112, 2007 |
|
Heading to s. 188-15.......... |
rs. No. 80, 2007 |
|
S. 188-15.............................. |
am. No. 176, 1999; No. 77, 2005; No. 80, 2007 |
|
Heading to s. 188-20.......... |
rs. No. 80, 2007 |
|
S. 188-20.............................. |
am. No. 176, 1999; No. 77, 2005; No. 80, 2007 |
|
S. 188-22.............................. |
ad. No. 176, 1999 |
|
|
am. No. 169, 2001 (as am. by No. 57, 2002); No. 67, 2003; No. 80, 2007 |
|
Heading to s. 188-23.......... |
rs. No. 80, 2007 |
|
S. 188-23.............................. |
ad. No. 92, 2000 |
|
|
am. No. 80, 2007 |
|
S. 188-24.............................. |
ad. No. 92, 2000 |
|
|
am. No. 80, 2007; No. 20, 2010 |
|
S. 188-25.............................. |
am. No. 80, 2007 |
|
S. 188-30.............................. |
rs. No. 176, 1999 |
|
S. 188-32.............................. |
ad. No. 92, 2000 |
|
S. 188-35.............................. |
ad. No. 176, 1999 |
|
S. 188-40.............................. |
ad. No. 156, 2000 |
|
|
am. No. 80, 2007 |
|
Division 189 |
|
|
Division 189........................ |
ad. No. 92, 2000 |
|
S. 189-1................................ |
ad. No. 92, 2000 |
|
S. 189-5................................ |
ad. No. 92, 2000 |
|
S. 189-10.............................. |
ad. No. 92, 2000 |
|
S. 189-15.............................. |
ad. No. 92, 2000 |
|
Part 6-3 |
|
|
Division 195 |
|
|
S. 195-1................................ |
am. No. 176, 1999; No. 177, 1999 (as am. by No. 156, 2000); Nos. 178 and 179, 1999; Nos. 52, 92 and 156, 2000; Nos. 55, 73, 77, 168 and 169, 2001; No. 97, 2002; Nos. 67 and 101, 2003; Nos. 20, 95, 101, 134 and 143, 2004; Nos. 10, 41 and 78, 2005; Nos. 32, 58, 73, 80 and 101, 2006; Nos. 32, 56, 80, 112 and 143, 2007; No. 145, 2008; Nos. 14, 114, 118 and 133, 2009; Nos. 20, 21, 56, 74 and 91, 2010; Nos. 41 and 51, 2011; No. 12, 2012 |
|
Schedule 2 |
|
|
C. 1................................... |
am. No. 176, 1999 |
|
Schedule 3 |
|
|
Note to Schedule 3......... |
rep. No. 176, 1999 |
|
Note 1 to Schedule 3...... |
ad. No. 176, 1999 |
|
Note 2 to Schedule 3...... |
ad. No. 176, 1999 |
Note 2
Clean Energy (Consequential Amendments) Act 2011 (No. 132, 2011)
The following amendments commence on the day after the Treasurer announces by notice in the Gazette that the States, the Australian Capital Territory and the Northern Territory have agreed to amendments made by the provision(s):
Schedule 2
1 At the end of Division 38
Add:
Subdivision 38-S--Eligible emissions units
38-590 Eligible emissions units
A supply of an *eligible emissions unit is GST-free.
2 Section 195-1
Insert:
eligible emissions unit has the same meaning as in the Clean Energy Act 2011.
As at 4 April 2012 the amendments are not incorporated in this compilation.
Note 3
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (No. 12, 2012)
The following amendments commence on 1 July 2012:
Schedule 3
1 Paragraphs 189-5(1)(a) and (2)(a)
Omit "$50,000", substitute "$150,000".
2 Paragraphs 189-10(1)(a) and (2)(a)
Omit "$50,000", substitute "$150,000".
4 Paragraph 11-15(5)(a)
After "borrowing", insert "(other than through a *deposit account you make available)".
5 Section 195-1
Insert:
deposit account: an account is a deposit account if:
(a) the account is made available by an Australian ADI (within the meaning of the Corporations Act 2001) in the course of carrying on a banking business (within the meaning of the Banking Act 1959); and
(b) amounts credited to the account represent money taken by the ADI on deposit (other than as part-payment for identified goods or services); and
(c) amounts credited to the account do not relate to a debenture (as defined in section 9 of the Corporations Act 2001) of the ADI.
7 Section 29-39 (after table item 8A)
Insert:
|
8AA |
Division 158 |
8 Section 29-69 (at the end of the table)
Add:
|
2 |
Division 158 |
9 After section 156-22
Insert:
156-23 Certain supplies or acquisitions under hire purchase agreements treated as not on progressive or periodic basis
For the purposes of this Division, a supply or acquisition of goods or credit under a *hire purchase agreement is treated as not being a supply or acquisition made on a progressive or periodic basis.
10 After Division 157
Insert:
Division 158--Hire purchase agreements
158-1 What this Division is about
If you account on a cash basis, you are treated as if you do not account on a cash basis for any acquisition made under a hire purchase agreement.
158-5 Treat as not accounting on a cash basis
(1) This section applies if you *account on a cash basis.
(2) This Act and the regulations apply in relation to:
(a) an acquisition you make under a *hire purchase agreement; or
(b) an input tax credit to which you are entitled, or an *adjustment you have, under subsection 58-10(1) for an acquisition made under a hire purchase agreement;
as if you do not *account on a cash basis.
As at 4 April 2012 the amendments are not incorporated in this compilation.
Note 4
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (No. 14, 2012)
The following amendment commences on 1 July 2012:
Schedule 3
2 At the end of section 177-12
Add:
; or (i) the Minerals Resource Rent Tax Act 2012.
As at 4 April 2012 the amendment is not incorporated in this compilation.
Table A
Application, saving or transitional provisions
Taxation Laws Amendment Act (No. 8) 2000 (No. 156, 2000)
Schedule 1
18 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.
Schedule 2
25 Application
(1) The amendments made by items 1 and 8 of this Schedule apply, and are taken to have applied, to importations into Australia on or after the day on which the Bill that became the Taxation Laws Amendment Act (No. 8) 2000 was introduced into the House of Representatives.
(2) The rest of the amendments made by this Schedule apply, and are taken to have applied, to importations into Australia on or after 1 July 2000.
Schedule 3
34 Application
(1) Subject to this item, the amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after the day on which the Bill that became the Taxation Laws Amendment Act (No. 8) 2000 was introduced into the House of Representatives.
(2) The amendments made by items 1, 2, 6, 7, 11 to 16, 25 and 31 apply, and are taken to have applied, in relation to net amounts for tax periods ending on or after the day on which the Bill that became the Taxation Laws Amendment Act (No. 8) 2000 was introduced into the House of Representatives.
(3) The amendments made by items 17 to 24, 26, 27 and 29 apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.
Schedule 4
20 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.
Schedule 5
18 Application
(1) The amendment made by item 2 of this Schedule authorises the Commissioner to decide, as a date on which the cancellation of a registration under section 25-57 takes effect, any day occurring on or after 1 July 2000.
Schedule 6
49 Application
(1) The amendments made by items 1 to 8, 13 to 19, 22 to 35, 37, 39, 40, 42 and 43 apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.
(2) The amendments made by items 20, 21, 25A and 38 apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 17 August 2000.
Taxation Laws Amendment Act (No. 3) 2001 (No. 73, 2001)
Schedule 1
22 Application
The amendments made by this Part of this Schedule apply, and are taken to have applied, in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.
62 Application
(1) The amendments made by this Part of this Schedule (other than the amendments made by items 56 and 57) apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
66 Application
(1) The amendments made by this Part of this Schedule apply in relation to tax periods starting on or after 1 July 2001.
(2) Any determination made under section 27-15 of the A New Tax System (Goods and Services Tax) Act 1999 that:
(a) is in force immediately before 1 July 2001; and
(b) could not have been made on any ground other than the ground referred to in paragraph 27-15(1)(d) of that Act;
is taken, on and after 1 July 2001, to have been revoked with effect from the start of that day.
68 Application
The amendment made by this Part of this Schedule applies, and is taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 (No. 77, 2001)
Schedule 2
488 Application
(1) Subject to this item, the amendments made by this Schedule apply to:
(a) depreciating assets:
(i) you start to hold under a contract entered into after 30 June 2001; or
(ii) you constructed where the construction started after that day; or
(iii) you start to hold in some other way after that day; and
(b) expenditure that does not form part of the cost of a depreciating asset incurred after that day.
Taxation Laws Amendment Act (No. 5) 2001 (No. 168, 2001)
Schedule 1
6 Application
The amendments of the A New Tax System (Goods and Services Tax) Act 1999 made by this Schedule apply to activities done by a religious practitioner on or after 1 July 2000.
Taxation Laws Amendment Act (No. 6) 2001 (No. 169, 2001)
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment made before the commencement of this section for the purposes of giving effect to this Act.
Schedule 5
14 Application
(1) The amendments made by this Part apply, and are taken to have applied:
(a) in relation to net amounts for tax periods starting, or that started, on or after 15 March 2001; and
(b) in relation to payments and supplies, of a kind referred to in section 78-120 of the A New Tax System (Goods and Services Tax) Act 1999, that are, or have been, made on or after 15 March 2001 to an entity that is neither registered nor required to be registered.
(2) However, the amendment made by item 9A applies, and is taken to have applied in relation to net amounts for tax periods starting, or that started, on or after 1 January 2001.
Taxation Laws Amendment Act (No. 3) 2002 (No. 97, 2002)
Schedule 1
6 Application
The amendments made by this Part of this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
19 Application
The amendments made by this Part of this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting (or that started) on or after 1 July 2000.
Taxation Laws Amendment Act (No. 6) 2003 (No. 67, 2003)
Schedule 11
17 Saving of existing regulations
The amendment of section 78-105 of the A New Tax System (Goods and Services Tax) Act 1999 by this Schedule does not affect the validity of regulations made for the purposes of that section, to the extent that the regulations do not relate to compulsory third party schemes.
43 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.
Taxation Laws Amendment Act (No. 2) 2004 (No. 20, 2004)
Schedule 1
6 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.
Tax Laws Amendment (2004 Measures No. 2) Act 2004 (No. 83, 2004)
Schedule 7
14 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.
Tax Laws Amendment (2004 Measures No. 1) Act 2004 (No. 95, 2004)
Schedule 10
42 Application of GST amendments
The amendments of the A New Tax System (Goods and Services Tax) Act 1999 made by this Schedule apply in relation to net amounts for tax periods starting on or after 1 July 2005.
44 Transitional--GST and FBT endorsements
(1) This item applies in relation to an entity if:
(a) immediately before 1 July 2005, the entity was endorsed under section 30-120 or section 50-105 of the Income Tax Assessment Act 1997; and
(b) the entity failed to notify the Commissioner in writing before 1 July 2005 that it chose not to have this item apply to it.
(2) The entity is taken to have made an application to the Commissioner under section 426-15 in Schedule 1 to the Taxation Administration Act 1953 for whichever of these kinds of endorsement is most appropriate for the entity:
(a) endorsement as a charitable institution under subsection 176-1(1) of the A New Tax System (Goods and Services Tax) Act 1999;
(b) endorsement as a trustee of a charitable fund under subsection 176-5(1) of the A New Tax System (Goods and Services Tax) Act 1999.
Taxation Laws Amendment Act (No. 1) 2004 (No. 101, 2004)
Schedule 6
11 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.
Tax Laws Amendment (Small Business Measures)
Act 2004
(No. 134,
2004)
Schedule 1
16 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after:
(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them--1 October 2004; or
(b) for other entities--1 November 2004.
Schedule 2
23 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after:
(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them--1 October 2004; or
(b) for other entities--1 November 2004.
Schedule 3
10 Application
The amendments made by this Schedule apply in relation to net amounts for tax periods starting on or after 1 July 2005.
Tax Laws Amendment (Retirement Villages) Act 2004 (No. 143, 2004)
Schedule 1
13 Definition
In this Part:
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
14 General application
(1) The amendments made by this Schedule (other than items 4 to 6) apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
(2) However, to avoid doubt, a determination made for the purposes of paragraph 38-25(3B)(a) of the GST Act (as amended by this Act) does not apply in relation to any supplies made before the commencement of this item.
(3) The amendments made by items 4 to 6 of this Schedule apply to supplies made on or after the day on which this Act receives the Royal Assent.
15 Attributing input tax credits
(1) If:
(a) you are entitled to an input tax credit for an acquisition or importation made before the commencement of this item; and
(b) you would not be entitled to the input tax credit if the amendments made by this Schedule had not been made;
to the extent that you would, apart from this item, attribute that input tax credit to a tax period ending before the commencement of this item, you may instead attribute it to the first tax period ending after that commencement.
(2) This item does not apply for the purpose of working out adjustment periods for the purposes of Division 129 of the GST Act (which is about adjustments for changes to the extent of creditable purposes).
(3) This item has effect despite:
(a) sections 29-10 and 29-15 of the GST Act (which are about attributing input tax credits); and
(b) section 105-55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).
16 Application of section 105-55 in Schedule 1 to the Taxation Administration Act 1953
Section 105-55 in Schedule 1 to the Taxation Administration Act 1953 does not apply to a refund under section 35-5 of the GST Act in respect of a tax period to the extent that:
(a) before the commencement of this item, GST on a taxable supply was attributable to that tax period; and
(b) because of the amendments of the GST Act made by this Act, the supply is no longer a taxable supply.
17 Application of section 78-50 of the GST Act
Section 78-50 of the GST Act does not apply to a payment or supply made in settlement of a claim under an insurance policy if:
(a) the entity that paid all or a part of the premium for the insurance policy had, at or before the time referred to in subparagraph 78-50(1)(c)(i) of the GST Act, informed the insurer of the entitlement to an input tax credit for the premium it paid; and
(b) in so informing the insurer, the entity did not, at that time, understate the extent of the entitlement; and
(c) because of the amendments of the GST Act made by this Act, the statement of the extent of the entitlement is now an understatement of the entitlement.
18 Application of Aged Care Minister's determinations relating to paragraph 38-25(3)(b) of the GST Act
Any requirement in a determination made for the purposes of paragraph 38-25(3)(b) of the GST Act that accommodation be included in a package of services, or that charges for accommodation be payable to the entity to which charges for services are payable, does not apply in relation to a supply that:
(a) is made to a resident of a serviced apartment in a retirement village; and
(b) is connected with a supply of a kind referred to in subparagraph 38-25(4A)(b)(i), (ii) or (iii) to the resident.
Tax Laws Amendment (2004 Measures No. 6) Act 2005 (No. 23, 2005)
Schedule 9
3 Application
(1) The amendments made by this Schedule apply to a supply covered by any of items 2 to 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 made on or after the first day of the first quarterly tax period that commences after the day on which this Act receives the Royal Assent.
(2) In this item:
quarterly tax period means a period of 3 months that commences on 1 January, 1 April, 1 July or 1 October.
Tax Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005)
Schedule 10
2 Application
The amendment made by item 1 applies, and is taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
9 Application
The amendments made by items 7 and 8 apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
12 Application
The amendment made by item 11 applies, and is taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
Tax Laws Amendment (2005 Measures No. 1) Act 2005 (No. 77, 2005)
Schedule 3
17 Application provision
The amendments made by items 1 to 16D apply to supplies made on or after 1 October 2005.
18 Transitional provision
For the purposes of sections 188-15 and 188-20 of the A New Tax System (Goods and Services Tax) Act 1999, in working out an enterprise's current annual turnover, or projected annual turnover, at a time during July, August or September 2005, disregard a supply if:
(a) the enterprise through which the supply is made is not carried on in Australia; and
(b) the supply:
(i) is a supply of a right or option to use commercial accommodation in Australia; and
(ii) is not made in Australia.
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (No. 78, 2005)
Schedule 6
21 Savings provision--determinations under paragraph 75-10(3)(b)
A determination by the Commissioner, for the purposes of paragraph 75-10(3)(b) of the A New Tax System (Goods and Services Tax) Act 1999, that was in force immediately before the commencement of this Schedule:
(a) continues in force on that commencement as if it had been made under section 75-35 of that Act as amended by this Act; and
(b) may be revoked or amended by the Commissioner in the same way as a determination under section 75-35.
28 Application
(1) The amendments made by this Schedule (other than items 3 to 7, 9 and 10) apply, and are taken to have applied, in relation to supplies made on or after the day the Bill for this Act was introduced into the Parliament.
(2) The amendments made by items 3 to 7 apply, and are taken to have applied, in relation to adjustments arising under Division 129 of the A New Tax System (Goods and Services Tax) Act 1999 on or after the day the Bill for this Act was introduced into the Parliament.
(3) The amendments made by items 9 and 10 apply only in relation to supplies that:
(a) are made under contracts entered into on or after the day on which this Act receives the Royal Assent; and
(b) are not made pursuant to rights or options granted before that day.
Tax Laws Amendment (2006 Measures No. 1) Act 2006 (No. 32, 2006)
Schedule 4
20 Application of amendments
(1) The amendments made by items 1, 13 and 18 apply in relation to supplies made on or after the day on which this Act receives the Royal Assent.
(2) The amendments made by items 2, 3, 4, 5, 6, 7, 8, 10, 14, 16, 17 and 19 apply, and are taken to have applied, in relation to supplies made on or after 1 July 2000.
(3) The amendments made by items 9, 11, 12 and 15 apply in relation to supplies made on or after 11 May 2005.
21 Transitional provision
(1) This item applies if:
(a) a supplier of telecommunications supplies entered into an arrangement under section 153-50 of the A New Tax System (Goods and Services Tax) Act 1999 before the day on which this Act receives the Royal Assent; and
(b) the arrangement applies wholly or partly to prepaid phone cards or facilities; and
(c) to the extent that the arrangement applies to those cards or facilities, section 153-55 of that Act did not apply to the supply of those cards or facilities merely because:
(i) the supply was not a taxable supply; or
(ii) the supply was not a taxable supply and another party to the arrangement was not an agent of the supplier of telecommunications supplies.
(2) To the extent that the arrangement applies to supplies of prepaid phone cards or facilities made on or after the day on which this Act receives the Royal Assent, the arrangement is taken to have effect under Subdivision 153-B of the A New Tax System (Goods and Services Tax) Act 1999 as if:
(a) those supplies were taxable supplies; and
(b) if subparagraph (1)(c)(ii) applies--that other party supplies those cards or facilities as the agent of the supplier of telecommunications supplies.
Tax Laws Amendment (2006 Measures No. 2) Act 2006 (No. 58, 2006)
Schedule 7
4 Application
The amendment made by item 3 applies to supplies made on or after 14 December 2004.
Tax Laws Amendment (2006 Measures No. 3) Act 2006 (No. 80, 2006)
Schedule 10
5 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to tax periods starting, or that started, on or after 1 July 2005.
Schedule 12
2 Saving provision
(1) If:
(a) you made a choice under subsection 29-40(2) of the A New Tax System (Goods and Services Tax) Act 1999; and
(b) the choice was in force immediately before the start of the first tax period applying to you that is a tax period referred to in item 16 of this Schedule;
the choice continues in force after the start of that tax period as if it had been made under section 157-5 of that Act as amended by this Act.
(2) However, this item does not apply, and the choice ceases to be in force from the start of that tax period, if the choice could not have been made after the start of that tax period because of subsection 157-5(3) of that Act as amended by this Act.
16 Application
The amendments made by this Schedule apply in relation to net amounts for tax periods starting on or after the day on which this Act receives the Royal Assent.
Schedule 15
10 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
Tax Laws Amendment (Repeal of Inoperative Provisions)
Act 2006
(No. 101, 2006)
Schedule 6
1 Application of Schedule 1 and 2 amendments
Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:
(a) so far as they affect assessments--to assessments for the 2006-07 income year and all later income years; and
(b) otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.
6 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
7 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.
Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.
The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998-99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.
Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.
Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.
Example 2: During the 1997-98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.
Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.
Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.
8 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty
If:
(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:
(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or
(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and
(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;
then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.
10 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.
11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901
This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.
Tax Laws Amendment (2006 Measures No. 5) Act 2006 (No. 110, 2006)
Schedule 2
4 Application
The amendments made by this Schedule apply to net amounts for tax periods starting, or that started, on or after 1 July 2004.
Tax Laws Amendment (2007 Measures No. 1) Act 2007 (No. 56, 2007)
Schedule 3
39 Application
(1) The amendments made by this Schedule apply to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006.
(2) In this item:
acquisition has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936.
Tax Laws Amendment (2007 Measures No. 2) Act 2007 (No. 78, 2007)
Schedule 2
18 Application
The amendments made by this Schedule apply to the first income year starting on or after the day on which this Act receives the Royal Assent and later income years.
Tax Laws Amendment (Small Business) Act 2007 (No. 80, 2007)
Schedule 2
67 Application
(1) The amendments made by Part 1 of this Schedule, and items 68, 69 and 70 of this Part, apply in relation to net amounts for tax periods starting on or after 1 July 2007.
68 Transitional--choice to account on a cash basis
(1) This item applies to you if:
(a) before 1 July 2007, you chose to account on a cash basis under paragraph 29-40(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999; and
(b) your choice was in effect immediately before 1 July 2007.
(2) If you are carrying on a business on 1 July 2007, your choice continues to have effect as if it had been made under paragraph 29-40(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule.
(3) If you are not carrying on a business on 1 July 2007, your choice continues to have effect as if it had been made under paragraph 29-40(1)(ab) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule.
69 Transitional--election to have annual apportionment
(1) This item applies to you if:
(a) before 1 July 2007, you made an annual apportionment election under subsection 131-10(1) of the A New Tax System (Goods and Services Tax) Act 1999; and
(b) your election was in effect immediately before 1 July 2007.
(2) If you are carrying on a business on 1 July 2007, your election continues to have effect as if subparagraph 131-5(1)(a)(i) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule, applied.
(3) If you are not carrying on a business on 1 July 2007, your election continues to have effect as if subparagraph 131-5(1)(a)(ii) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule, applied.
70 Transitional--election to pay GST by instalments
(1) This item applies to you if:
(a) before 1 July 2007, you made an election to pay GST by instalments under subsection 162-15(1) of the A New Tax System (Goods and Services Tax) Act 1999; and
(b) your election was in effect immediately before 1 July 2007.
(2) If you are carrying on a business on 1 July 2007, your election continues to have effect as if subparagraph 162-5(1)(a)(i) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule, applied.
(3) If you are not carrying on a business on 1 July 2007, your election continues to have effect as if subparagraph 162-5(1)(a)(ii) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule, applied.
Tax Laws Amendment (Simplified GST Accounting) Act 2007
(No. 112, 2007)
Schedule 1
18 Application
The amendments made by this Schedule apply in relation to net amounts for tax periods starting on or after 1 July 2007.
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (No. 143, 2007)
Schedule 1
222 Application
Subject to items 223 and 224, the amendments made by this Schedule apply in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after the day on which this Act receives the Royal Assent.
225 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
226 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Example: For the 2006-07 income year, Smart Investor Pty Ltd, an Australian resident private investment company, has assessable foreign income in the passive income class on which it has paid foreign tax for which it wishes to claim a foreign tax credit. The company also has a tax loss for the year from its Australian investments. When it lodges its tax return for the year it does not elect to claim a deduction for any of the tax loss under section 79DA of the ITAA 1936, because the Australian tax payable on its passive foreign income equals the foreign tax it has paid.
In 2009 the amount of foreign tax payable in respect of some foreign rental income it had included in its return for the 2006-07 year is reduced and Smart Investor receives a refund of the difference in foreign tax. Smart Investor Pty Ltd then applies to be able to make an election under section 79DA, that is, after the Tax Laws Amendment (2007 Measures No. 4) Act 2007 (which repeals section 79DA) receives Royal Assent. The Commissioner allows Smart Investor to submit an election to claim a deduction for so much of its 2006-07 tax loss as to reduce the amount of Australian tax payable on its 2006-07 assessable foreign income to the revised foreign tax paid, by the end of 2009.
Despite the repeal of section 79DA, item 226 allows the Commissioner to permit an election to be lodged after the return for 2006-07 has been lodged, and to amend Smart Investor's assessment for that year, because these actions relate to a thing done, and periods ending, before the repeal of section 79DA applies.
Tax Laws Amendment (2008 Measures No. 5) Act 2008 (No. 145, 2008)
Schedule 1
13 Application
(1) The amendments made by items 1 to 10 and 12 of this Schedule apply in relation to supplies that are supplies of things that the supplier acquired through a new supply to the supplier.
(2) Division 75 of the A New Tax System (Goods and Services Tax) Act 1999 as in force immediately before the commencement of this Schedule continues to apply in relation to supplies that are not supplies of things that the supplier acquired through a new supply to the supplier.
(3) The amendment made by item 11 of this Schedule applies in relation to choices, elections, applications and agreements made on or after the commencement of this Schedule.
(4) In this item:
new supply means a supply that:
(a) is made on or after the commencement of this Schedule; and
(b) is not made:
(i) under a written agreement entered into before that commencement; or
(ii) pursuant to a right or option granted before that commencement;
that specifies in writing the consideration, or a way of working out the consideration, for the supply.
Tax Laws Amendment (2009 Measures No. 5) Act 2009 (No. 118, 2009)
Schedule 1
50 Application of Division 72
(1) Division 72 of the A New Tax System (Goods and Services Tax) Act 1999 does not apply in relation to a supply or acquisition that an incapacitated entity made to or from an associate of the incapacitated entity if:
(a) making the supply or acquisition was within the scope of the representative's responsibility or authority for managing the incapacitated entity's affairs; and
(b) the supply or acquisition was made before the day this Act received the Royal Assent.
(2) Division 72 of that Act does not apply in relation to a supply or acquisition that an incapacitated entity made to or from an associate of the incapacitated entity if:
(a) making the supply or acquisition was within the scope of the representative's responsibility or authority for managing the incapacitated entity's affairs; and
(b) the incapacitated entity is being wound up under a members' voluntary winding up (within the meaning of the Corporations Act 2001); and
(c) the resolution for voluntary winding up (within the meaning of the Corporations Act 2001) was passed before the day on which the Bill that became this Act was introduced into the House of Representatives.
51 Cancellations of registration under section 147-10
(1) If:
(a) before the commencement of this item, the Commissioner cancelled the registration of an incapacitated entity; and
(b) but for the enactment of this Schedule, the cancellation would have continued to have effect under section 147-10 of the A New Tax System (Goods and Services Tax) Act 1999;
the cancellation continues to have effect after that commencement as a cancellation under section 58-25 of that Act as inserted by this Schedule.
(2) If:
(a) before the commencement of this item, an objection had been made under section 110-50 in Schedule 1 to the Taxation Administration Act 1953 against a decision under section 147-10 of the A New Tax System (Goods and Services Tax) Act 1999; and
(b) as at that commencement, the objection had not been finally determined;
Part IVC of the Taxation Administration Act 1953 continues to apply after that commencement in relation to the objection as if the decision were a decision under section 58-25 of the A New Tax System (Goods and Services Tax) Act 1999 as inserted by this Schedule.
52 Notices under section 147-15
If:
(a) before this Act received the Royal Assent, a representative who ceased to be a representative of an incapacitated entity notified the Commissioner of that cessation; and
(b) but for the enactment of this Schedule, the notice would have met the requirements of section 147-15 of the A New Tax System (Goods and Services Tax) Act 1999;
the notice has effect as a notice under section 58-30 of that Act as inserted by this Schedule.
55 Liability of representatives of incapacitated entities
A representative of an incapacitated entity is not liable to make a payment to the Commissioner relating to a net amount if:
(a) but for this item, the representative would be liable, because of amendments made by this Schedule, to make the payment; and
(b) the liability arose as a result of acts or omissions that were within the scope of the representative's responsibility or authority for managing the incapacitated entity's affairs; and
(c) the liability arose before 6 February 2009; and
(d) the net amount has been disclosed in a GST return given to the Commissioner in accordance with the A New Tax System (Goods and Services Tax) Act 1999:
(i) before 6 February 2009; or
(ii) within the period required under that Act for giving the return; and
(e) either the incapacitated entity has paid the net amount to the Commissioner, or both of the following apply:
(i) the incapacitated entity was unable to pay the net amount to the Commissioner before 6 February 2009;
(ii) the representative did not, on that day, have access to assets of the incapacitated entity, or to an indemnity, through which the net amount could be paid to the Commissioner; and
(f) the representative acted in good faith in relation to the net amount.
Tax Laws Amendment (2009 Budget Measures No. 2)
Act 2009
(No. 133, 2009)
Schedule 1
86 Application of other amendments
The amendments made by this Schedule (other than items 1, 83, 84 and 85) apply in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997, as inserted by this Schedule.
87 Transitional--regulations
Despite subsection 12(2) of the Legislative Instruments Act 2003, regulations that:
(a) are made for the purposes of Division 83A of the Income Tax Assessment Act 1997, added by this Schedule; or
(b) are made for the purposes of a taxation law (within the meaning of that Act) and relate to the amendments made by this Schedule;
may take effect from any time on or after 1 July 2009, if the regulations are made before the end of the period of 3 months commencing on the day this Schedule commences.
Tax Laws Amendment (2009 GST Administration Measures)
Act 2010
(No. 20, 2010)
Schedule 1
19 Application of amendments relating to input tax credits
The amendments made by Part 1 of this Schedule apply, and are taken to have applied, in relation to acquisitions and adjustments that are taken into account in:
(a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or
(b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or
(c) amendments of:
(i) GST returns referred to in paragraph (a); or
(ii) assessments referred to in paragraph (b).
Schedule 2
23 Application
(1) The amendments made by this Schedule apply in relation to goods acquired, and wine purchased, on or after 1 July 2010.
Schedule 3
31 Application
The amendments made by this Schedule apply in relation to supplies and acquisitions made on or after 1 July 2010.
Schedule 4
2 Application
(1) The amendment made by this Schedule applies in relation to monetary prizes that you become liable to pay on or after the first day of the first quarterly tax period that starts on or after the commencement of this Schedule.
(2) For the purposes of subitem (1), it does not matter whether quarterly tax periods are the tax periods that apply to you.
Schedule 5
3 Application
The amendment made by item 2 applies in relation to amounts payable under subsection 35-5(1) of the A New Tax System (Goods and Services Tax) Act 1999 (as amended by this Schedule) for tax periods starting on or after the commencement of this Schedule.
Schedule 6
4 Application
The amendments made by this Schedule apply in relation to supplies, and acquisitions, made on or after the commencement of this Schedule.
Tax Laws Amendment (2010
GST Administration Measures No. 1) Act 2010
(No. 21, 2010)
Schedule 1
29 Application
The amendments made by this Schedule apply in relation to payments made on or after 1 July 2010.
Schedule 2
3 Application of amendments
The amendments made by this Schedule apply in relation to net amounts for tax periods starting on or after 1 July 2010.
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (No. 74, 2010)
Schedule 1
43 Transitional provisions for GST groups
GST groups in existence before commencement
(1) Subject to subitems (5) to (8), on the commencement of this item:
(a) a GST group that existed immediately before that commencement is taken to continue in existence as if:
(i) it had been formed, and its formation had been notified to the Commissioner, in accordance with section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999 as amended by this Act; and
(ii) its formation took effect immediately after that commencement; and
(b) the entities that were members of the group immediately before that commencement are taken, immediately after that commencement, to continue to be the members of the group; and
(c) the entity that was the representative member of the group immediately before that commencement is taken, immediately after that commencement, to continue to be the representative member of the group.
GST groups approved, but not in existence, before commencement
(2) If, before the commencement of this item, the Commissioner approved 2 or more entities as a GST group but the approval did not take effect before that commencement, then, on the date of effect decided by the Commissioner under section 48-85 of the A New Tax System (Goods and Services Tax) Act 1999:
(a) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48-5 of that Act as amended by this Act; and
(b) the entities that jointly applied for that approval are taken to be the members of the group; and
(c) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group.
GST groups applied for, but not approved, before commencement
(3) If:
(a) before the commencement of this item, 2 or more entities applied, in accordance with section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and
(c) the Commissioner did not approve the group as a GST group, and did not refuse the application, before that commencement;
then, on the date of effect specified in the application:
(d) the group is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48-5 of that Act as amended by this Act; and
(e) the entities that jointly applied for that approval are taken to be the members of the group; and
(f) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group.
(4) If:
(a) before the commencement of this item, 2 or more entities applied, in accordance with section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and
(b) the application contained a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and
(c) the Commissioner did not approve the group as a GST group, and did not refuse the application, before that commencement;
then:
(d) an application is taken to have been made to the Commissioner, under section 48-71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the formation of the GST group took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day--then, on that day or on that other day:
(i) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48-5 of that Act as so amended; and
(ii) the entities that jointly applied for approval of the group are taken to be the members of the group; and
(iii) the entity that was nominated, in the application for approval of the group, to be the representative member of the group is taken to be the representative member of the group.
Changes to membership etc. of GST groups applied for, but not approved, before commencement
(5) If:
(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
(i) approve another entity as an additional member of the group; or
(ii) revoke the approval of one of the members of the group as a member of the group; or
(iii) approve another member of the group to replace the representative member of the group; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
(c) the Commissioner:
(i) did not give the approval, or revoke the approval, as requested in the application; and
(ii) did not refuse the application;
before that commencement;
then, on and after that commencement, the group is taken to continue in existence as if:
(d) the Commissioner has been notified, in accordance with section 48-70 of that Act as amended by this Act, that the corresponding action referred to in paragraph 48-70(1)(a), (b) or (c) of that Act as so amended has been taken; and
(e) the action took effect on the date of effect specified in the application.
(6) If:
(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
(i) approve another entity as an additional member of the group; or
(ii) revoke the approval of one of the members of the group as a member of the group; or
(iii) approve another member of the group to replace the representative member of the group; and
(b) the application contained a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
(c) the Commissioner:
(i) did not give the approval, or revoke the approval, as requested in the application; and
(ii) did not refuse the application;
before that commencement;
then:
(d) an application is taken to have been made to the Commissioner, under section 48-71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the approval or revocation took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day--then, on that day or on that other day, the group is taken to continue in existence as if:
(i) the Commissioner has been notified, in accordance with section 48-70 of that Act as so amended, that the corresponding action referred to in paragraph 48-70(1)(a), (b) or (c) of that Act as so amended has been taken; and
(ii) the action took effect on that day.
Revocation of approval of GST groups applied for, but revocation not approved, before commencement
(7) If:
(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the group as a GST group; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and
(c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement;
then, on the date of effect specified in the application, the group is taken to be dissolved as if the Commissioner has been notified, in accordance with section 48-70 of that Act as amended by this Act, that the action referred to in paragraph 48-70(1)(d) of that Act as so amended has been taken.
(8) If:
(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the group as a GST group; and
(b) the application contained a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and
(c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement;
then:
(d) an application is taken to have been made to the Commissioner, under section 48-71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the revocation took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day--then, on that day or on that other day, the group is taken to be dissolved as if:
(i) the Commissioner has been notified, in accordance with section 48-70 of that Act as amended by this Act, that the action referred to in paragraph 48-70(1)(d) of that Act as so amended has been taken; and
(ii) the action took effect on that day.
44 Transitional provisions for GST joint ventures
GST joint ventures in existence before commencement
(1) Subject to subitems (5) to (8), on the commencement of this item:
(a) a GST joint venture that existed immediately before that commencement is taken to continue in existence as if:
(i) it had been formed, and its formation had been notified to the Commissioner, in accordance with section 51-5 of the A New Tax System (Goods and Services Tax) Act 1999 as amended by this Act; and
(ii) its formation took effect immediately after that commencement; and
(b) the entities that were participants in the joint venture immediately before that commencement are taken, immediately after that commencement, to continue to be the participants in the joint venture; and
(c) the entity that was the joint venture operator of the joint venture immediately before that commencement is taken, immediately after that commencement, to continue to be the joint venture operator of the joint venture.
GST joint ventures approved, but not in existence, before commencement
(2) If, before the commencement of this item, the Commissioner approved 2 or more entities as a GST joint venture but the approval did not take effect before that commencement, then, on the date of effect decided by the Commissioner under section 51-85 of the A New Tax System (Goods and Services Tax) Act 1999:
(a) the joint venture is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 51-5 of that Act as amended by this Act; and
(b) the entities that jointly applied for that approval are taken to be the participants in the joint venture; and
(c) the entity that was nominated in the application to be the joint venture operator of the joint venture is taken to be the joint venture operator of the joint venture.
GST joint ventures applied for, but not approved, before commencement
(3) If:
(a) before the commencement of this item, 2 or more entities applied, in accordance with section 51-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST joint venture; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of approval of the joint venture, a date occurring before the date of that commencement; and
(c) the Commissioner did not approve the joint venture as a GST joint venture, and did not refuse the application, before that commencement;
then, on the date of effect specified in the application:
(d) the joint venture is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 51-5 of that Act as amended by this Act; and
(e) the entities that jointly applied for that approval are taken to be the participants in the joint venture; and
(f) the entity that was nominated in the application to be the joint venture operator of the joint venture is taken to be the joint venture operator of the joint venture.
(4) If:
(a) before the commencement of this item, 2 or more entities applied, in accordance with section 51-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST joint venture; and
(b) the application contained a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of approval of the joint venture, a date occurring before the date of that commencement; and
(c) the Commissioner did not approve the joint venture as a GST joint venture, and did not refuse the application, before that commencement;
then:
(d) an application is taken to have been made to the Commissioner, under section 51-75 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the formation of the GST joint venture took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day--then, on that day or on that other day:
(i) the joint venture is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 51-5 of that Act as so amended; and
(ii) the entities that jointly applied for approval of the joint venture are taken to be the participants in the joint venture; and
(iii) the entity that was nominated, in the application for approval of the joint venture, to be the joint venture operator of the joint venture is taken to be the joint venture operator of the joint venture.
Changes to participation etc. in GST joint ventures applied for, but not approved, before commencement
(5) If:
(a) before the commencement of this item, the joint venture operator of a GST joint venture applied, in accordance with section 51-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
(i) approve another entity as an additional participant in the joint venture; or
(ii) revoke the approval of one of the participants in the joint venture as a participant in the joint venture; or
(iii) approve another entity that satisfies the requirements of paragraphs 51-10(c) and (f) of that Act as the joint venture operator of the joint venture; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
(c) the Commissioner:
(i) did not give the approval, or revoke the approval, as requested in the application; and
(ii) did not refuse the application;
before that commencement;
then, on and after that commencement, the joint venture is taken to continue in existence as if:
(d) the Commissioner has been notified, in accordance with section 51-70 of that Act as amended by this Act, that the corresponding action referred to in paragraph 51-70(1)(a), (b) or (c) of that Act as so amended has been taken; and
(e) the action took effect on the date of effect specified in the application.
(6) If:
(a) before the commencement of this item, the joint venture operator of a GST joint venture applied, in accordance with section 51-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
(i) approve another entity as an additional participant in the joint venture; or
(ii) revoke the approval of one of the participants in the joint venture as a participant in the joint venture; or
(iii) approve another entity that satisfies the requirements of paragraphs 51-10(c) and (f) of that Act as the joint venture operator of the joint venture; and
(b) the application contained a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
(c) the Commissioner:
(i) did not give the approval, or revoke the approval, as requested in the application; and
(ii) did not refuse the application;
before that commencement;
then:
(d) an application is taken to have been made to the Commissioner, under section 51-75 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the approval or revocation took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day--then, on that day or on that other day, the joint venture is taken to continue in existence as if:
(i) the Commissioner has been notified, in accordance with section 51-70 of that Act as so amended, that the corresponding action referred to in paragraph 51-70(1)(a), (b) or (c) of that Act as so amended has been taken; and
(ii) the action took effect on that day.
Revocation of approval of GST joint ventures applied for, but revocation not approved, before commencement
(7) If:
(a) before the commencement of this item, the joint venture operator of a GST joint venture applied, in accordance with section 51-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the joint venture as a GST joint venture; and
(b) the application did not contain a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and
(c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement;
then, on the date of effect specified in the application, the GST joint venture is taken to be dissolved as if the Commissioner has been notified, in accordance with section 51-70 of that Act as amended by this Act, that the action referred to in paragraph 51-70(1)(d) of that Act as so amended has been taken.
(8) If:
(a) before the commencement of this item, the joint venture operator of a GST joint venture applied, in accordance with section 51-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the joint venture as a GST joint venture; and
(b) the application contained a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and
(c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement;
then:
(d) an application is taken to have been made to the Commissioner, under section 51-75 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the revocation took effect; and
(e) if the Commissioner decides, under that section as so amended, to approve that day or another day--then, on that day or on that other day, the joint venture is taken to be dissolved as if:
(i) the Commissioner has been notified, in accordance with section 51-70 of that Act as amended by this Act, that the action referred to in paragraph 51-70(1)(d) of that Act as so amended has been taken; and
(ii) the action took effect on that day.
45 Application
The amendments made by this Part apply to tax periods starting on or after 1 July 2010.
63 Application
The amendments made by this Part apply to tax periods starting on or after 1 July 2010.
Schedule 3
5 Application of amendments
The amendments made by this Schedule apply in relation to net amounts for tax periods starting on or after 1 July 2010.
Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (No. 91, 2010)
Schedule 1
15 Existing determinations under paragraph 13-20(3)(b)
A determination under paragraph 13-20(3)(b) of the A New Tax System (Goods and Services Tax) Act 1999, that was in force immediately before the commencement of this item, continues in force after that commencement as if it were a determination under subparagraph 13-20(3)(c)(i) of that Act as inserted by this Act.
16 Application
(1) The amendments made by this Schedule apply to:
(a) supplies made on or after 1 July 2010; and
(b) taxable importations made on or after 1 July 2010.
(2) Despite paragraph (1)(a), the amendments made by this Schedule do not apply to a supply of services to the extent that the supply relates to a taxable importation made before 1 July 2010.
Schedule 2
2 Application
The amendment made by this Schedule applies to supplies made on or after 1 July 2000.
Schedule 3
12 Application
The amendments made by this Schedule apply in relation to payments made on or after 1 July 2010.
Tax Laws Amendment (2010 Measures No. 4) Act 2010 (No. 136, 2010)
Schedule 1
3 Application provision
The amendments made by this Schedule apply, and are taken to have applied, in relation to payments made on or after 1 July 2010.
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (No. 41, 2011)
Schedule 4
16 Application provision
(1) The amendments made by this Schedule apply in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011.
(2) However, the amendments do not apply in relation to a payment, or a discharge of a liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed before 1 July 2012 if the payment is of a kind specified by legislative instrument (a Division 81 determination):
(a) made for the purposes of subsection 81-5(2) of the A New Tax System (Goods and Services Tax) Act 1999; and
(b) in force immediately before the commencement of this item.
(3) Despite the repeal of subsection 81-5(2) of the A New Tax System (Goods and Services Tax) Act 1999 by item 2 of this Schedule, a Division 81 determination continues to have effect, after the commencement of this item and before 1 July 2012, as if the repeal had not happened.
Tax Laws Amendment (2011 Measures No. 3) Act 2011 (No. 51, 2011)
Schedule 1
4 Application provision
The amendments made by this Schedule apply to supplies that:
(a) are made under contracts entered into on or after the commencement of this item; and
(b) are not made pursuant to rights or options granted before that commencement.
Tax Laws Amendment (2010 Measures No. 5) Act 2011 (No. 61, 2011)
Schedule 5
4 Application provision
The amendments made by this Schedule apply to tax periods commencing on or after the day this item commences.
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (No. 12, 2012)
Schedule 4
11 Application of amendments
(1) The amendments made by this Schedule (other than item 2) apply in relation to supplies of residential premises on or after 27 January 2011.
(2) Subitem (1) has effect subject to items 12 and 13.
(3) The amendment made by item 2 applies in relation to supplies of residential premises on or after the day after this Schedule commences.
12 Exception--arrangements made before 27 January 2011 to develop premises
(1) Subsection 40-75(2B) of the A New Tax System (Goods and Services Tax) Act 1999 (as inserted by this Schedule) does not apply to a supply (the wholesale supply) of residential premises if:
(a) the wholesale supply happens:
(i) on or after 27 January 2011; or
(ii) before 27 January 2011, and the next supply of the residential premises happens on or after 27 January 2011; and
(b) subitem (2) is satisfied in relation to the wholesale supply.
(2) This subitem is satisfied in relation to the wholesale supply if:
(a) the premises from which the residential premises were created had earlier been supplied to the recipient of the wholesale supply or one or more of its associates; and
(b) immediately before 27 January 2011, the recipient of the wholesale supply or one or more of its associates were commercially committed to an arrangement; and
(c) under the arrangement, the wholesale supply was conditional on specified building or renovation work being undertaken by the recipient of the wholesale supply or by one or more of its associates; and
(d) no GST return (as amended) given to the Commissioner reports a net amount for a tax period that includes amounts equivalent to the input tax credits that the recipient of the wholesale supply would have been entitled to if its acquisitions relating to the next sale or long term lease of the residential premises were creditable acquisitions.
Note: The premises referred to in paragraph (a) could be vacant land.
(3) In this item:
arrangement includes an agreement.
commercially committed: to be commercially committed, in relation to an arrangement, means:
(a) to be a party to the arrangement, where the arrangement is legally binding; or
(b) to be the preferred tenderer (however described) in the final step in a bidding or tendering process relating to the arrangement; or
(c) to have directly made (with associates) acquisitions, having a total GST exclusive value of at least $200,000, in relation to the arrangement; or
(d) to have directly incurred (with associates) internal direct costs, of at least $200,000, in relation to the arrangement.
13 Exception--property subdivision plans lodged for registration before 27 January 2011
Subsection 40-75(2C) of the A New Tax System (Goods and Services Tax) Act 1999 (as inserted by this Schedule) does not apply to a supply of residential premises on or after 27 January 2011 if the supply is made because a property subdivision plan relating to the premises was lodged for registration (however described) before 27 January 2011 by the recipient of the supply or the recipient's associate.
Schedule 6
105 Application of amendments
The amendments made by this Part apply to tax periods starting on or after the commencement of this item.
The following provisions commence on 1 July 2012:
Schedule 3
3 Application of amendments
The amendments made by this Part apply for working out whether you exceed the financial acquisitions threshold at a time during July 2012 or a later month.
6 Application of amendments
The amendments made by this Part apply in relation to acquisitions made on or after 1 July 2012.
11 Application of amendments
The amendments made by this Part apply in relation to hire purchase agreements entered into on or after 1 July 2012.