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 and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
A New Tax System (Goods and Services Tax) Act 1999	55, 1999	8 July 1999	1 July 2000
Appropriation (Supplementary Measures) Act (No. 1) 1999	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, 134-168): (a) Schedule 1 (items 127, 133): 1 July 2000 (a) Schedule 7 (items 9-16): (a)	--
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
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Schedule 7 (item 9): (ba)	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 50-69): Royal Assent (c)	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 2 (items 5-8): (d) Schedule 12 (items 1, 2) and Schedule 15 (items 1-6): 1 July 2000 (d)	--
A New Tax System (Fringe Benefits) Act 2000	52, 2000	30 May 2000	30 May 2000	--
Indirect Tax Legislation Amendment Act 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)	--
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Schedule 1 (items 1-16, 18), Schedule 2 (items 1-12, 25), Schedule 3, Schedule 4, Schedule 5 (items 1-3, 18(1)), and Schedule 6 (items 1-40, 49(1), (2)): Royal Assent Schedule 7 (items 1-7): (f)	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]
Taxation Laws Amendment Act (No. 3) 2001	73, 2001	30 June 2001	Schedule 1 (items 69-78): 23 May 2001 Schedule 2 (items 48-52): 1 Jan 2001 Schedule 3 (items 34-36): 1 Apr 2001 Remainder: Royal Assent	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
Taxation Laws Amendment Act (No. 5) 2002	119, 2002	2 Dec 2002	Schedule 3 (item 97): (i)	--
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Schedule 2: 1 July 2000 Remainder: Royal Assent	Sch. 1 (item 6)
Taxation Laws Amendment Act (No. 6) 2001	169, 2001	1 Oct 2001	S. 4 and Schedule 5 (items 9A, 12-14): Royal Assent (j) Schedule 5 (items 10, 11): (j)	S. 4 and Sch. 5 (item 14)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 57): (k)	--
Customs Legislation Amendment Act (No. 1) 2002	82, 2002	10 Oct 2002	Schedule 3 (item 8): (l)	--
Taxation Laws Amendment Act (No. 3) 2002	97, 2002	10 Nov 2002	Schedule 1 (items 1-6, 9-11, 14-16, 19): Royal Assent	Sch. 1 (items 6, 19)
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 11 (items 1-41, 43): Royal Assent	Sch. 11 (items 17, 43)
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Schedule 6 (item 2): (m)	--
Taxation Laws Amendment Act (No. 2) 2004	20, 2004	23 Mar 2004	Schedule 6: 1 July 2000 Remainder: Royal Assent	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))
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	Schedule 6: Royal Assent	Sch. 6 (item 11)
Tax Laws Amendment (Small Business Measures) Act 2004	134, 2004	13 Dec 2004	Schedule 3 (items 1-4): (n) Remainder: Royal Assent	Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item 10)
Tax Laws Amendment (Retirement Villages) Act 2004	143, 2004	14 Dec 2004	14 Dec 2004	Sch. 1 (items 13, 14, 17, 18) Sch. 1 (items 15, 16) (am. by 73, 2006, Sch. 5 [items 168, 169])
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, 220-226): Royal Assent	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 Schedules 12 and 15: Royal Assent	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, 6-11)
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 Schedule 2 (item 3): 1 Apr 2007 (see s. 2(1))	--
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)
Tax Laws Amendment (Small Business) Act 2007	80, 2007	21 June 2007	21 June 2007	Sch. 2 (items 67(1), 68-70)
Tax Laws Amendment (Simplified GST Accounting) Act 2007	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 Schedule 7 (items 2-6): 1 July 2006	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	--
Customs Legislation Amendment (Name Change) Act 2009	33, 2009	22 May 2009	Schedule 2 (item 3): 23 May 2009	--
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 [see Note 1]
Tax Laws Amendment (2009 Measures No. 5) Act 2009	118, 2009	4 Dec 2009	Schedule 1 (items 1-10): 1 July 2000 Schedule 1 (items 12-45, 50-52, 55): Royal Assent	Sch. 1 (items 50-52, 55)
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 Schedule 2 (items 1-11, 23(1)): 1 July 2010	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 Schedule 1 (items 3, 10, 11) and Schedule 2 (item 2): (p)	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 Schedule 2 (items 1-5): 1 July 2010	Sch. 1 (items 43-45, 63) and Sch. 3 (item 5)
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] Schedule 4 and Schedule 6 (items 68-73, 184): Royal Assent Schedule 6 (items 97-105): 22 Mar 2012	Sch. 3 (items 3, 6, 11), Sch. 4 (items 11-13) and Sch. 6 (item 105)
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
Note to s. 11-25...................	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
Note to s. 25-55(1)..............	am. No. 73, 2006
Note to s. 25-55(2)..............	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
S. 31-25................................	am. No. 176, 1999; No. 92, 2000; No. 80, 2007
Note to s. 31-25(1)..............	ad. No. 92, 2000
Note 1 to s. 31-25(2)...........	ad. No. 179, 1999
Note 2 to s. 31-25(2)...........	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
S. 51-35................................	am. No. 177, 1999; No. 92, 2000
S. 51-40................................	am. No. 177, 1999; No. 92, 2000
S. 51-45................................	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
S. 51-55................................	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
S. 51-75................................	rs. No. 74, 2010
Note to s. 51-75(1)..............	am. No. 73, 2006
	rs. No. 74, 2010
Note to s. 51-75(2)..............	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
S. 51-115..............................	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
Subhead. to s. 75-11(7)......	rep. No. 145, 2008
S. 75-11................................	ad. No. 78, 2005
	am. No. 58, 2006; No. 145, 2008
S. 75-12................................	ad. No. 78, 2005
S. 75-13................................	ad. No. 78, 2005
	am. No. 145, 2008
S. 75-14................................	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
S. 75-35................................	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
S. 111-25..............................	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
S. 131-45..............................	ad. No. 134, 2004
S. 131-50..............................	ad. No. 134, 2004
S. 131-55..............................	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
S. 151-25..............................	ad. No. 134, 2004
	am. No. 118, 2009; No. 74, 2010
Note to s. 151-25(3)............	am. No. 73, 2006
Subdivision 151-B
S. 151-40..............................	ad. No. 134, 2004
S. 151-45..............................	ad. No. 134, 2004
S. 151-50..............................	ad. No. 134, 2004
S. 151-55..............................	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) Renumbered Note 1........	No. 19, 2010
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