Commonwealth Consolidated ActsAct No. 55 of 1999 as amended
This compilation was prepared on 26 May 2009
taking into account amendments up to Act No. 33 of 2009
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney‑General's Department, Canberra
Contents
Chapter 1--Introduction 1
Part 1‑1--Preliminary 1
Division 1--Preliminary 1
1‑1......... Short title [see Note 1] ....................................................................... 1
1‑2......... Commencement .................................................................................. 1
1‑3......... Commonwealth‑State financial relations ............................................ 1
1‑4......... States and Territories are bound by the GST law .............................. 1
Part 1‑2--Using this Act 2
Division 2--Overview of the GST legislation 2
2‑1......... What this Act is about ........................................................................ 2
2‑5......... The basic rules (Chapter 2) ................................................................ 2
2‑10....... The exemptions (Chapter 3) ............................................................... 2
2‑15....... The special rules (Chapter 4) ............................................................. 3
2‑20....... Miscellaneous (Chapter 5) ................................................................. 3
2‑25....... Interpretative provisions (Chapter 6) ................................................ 3
2‑30....... Administration, collection and recovery provisions in the Taxation Administration Act 1953 3
Division 3--Defined terms 4
3‑1......... When defined terms are identified ...................................................... 4
3‑5......... When terms are not identified ............................................................. 4
3‑10....... Identifying the defined term in a definition ........................................ 5
Division 4--Status of Guides and other non‑operative material 6
4‑1......... Non‑operative material ....................................................................... 6
4‑5......... Explanatory sections .......................................................................... 6
4‑10....... Other material ..................................................................................... 6
Chapter 2--The basic rules 7
Division 5--Introduction 7
5‑1......... What this Chapter is about ................................................................. 7
5‑5......... The structure of this Chapter ............................................................. 7
Part 2‑1--The central provisions 9
Division 7--The central provisions 9
7‑1......... GST and input tax credits ................................................................... 9
7‑5......... Net amounts ....................................................................................... 9
7‑10....... Tax periods ......................................................................................... 9
7‑15....... Payments and refunds ........................................................................ 9
Part 2‑2--Supplies and acquisitions 10
Division 9--Taxable supplies 10
9‑1......... What this Division is about .............................................................. 10
Subdivision 9‑A--What are taxable supplies? 10
9‑5......... Taxable supplies ............................................................................... 10
9‑10....... Meaning of supply ............................................................................ 10
9‑15....... Consideration .................................................................................... 11
9‑20....... Enterprises ........................................................................................ 12
9‑25....... Supplies connected with Australia ................................................... 14
9‑30....... Supplies that are GST‑free or input taxed ........................................ 16
9‑39....... Special rules relating to taxable supplies .......................................... 17
Subdivision 9‑B--Who is liable for GST on taxable supplies? 18
9‑40....... Liability for GST on taxable supplies .............................................. 18
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 .... 21
9‑90....... Rounding of amounts of GST ........................................................... 21
9‑99....... Special rules relating to the amount of GST on taxable supplies ..... 23
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 32
15‑1....... What this Division is about .............................................................. 32
15‑5....... What are creditable importations? .................................................... 32
15‑10..... Meaning of creditable purpose ......................................................... 32
15‑15..... Who is entitled to input tax credits for creditable importations? ..... 33
15‑20..... How much are the input tax credits for creditable importations? .... 33
15‑25..... Importations that are partly creditable ............................................. 33
15‑99..... Special rules relating to creditable importations ............................... 34
Part 2‑4--Net amounts and adjustments 35
Division 17--Net amounts and adjustments 35
17‑1....... What this Division is about .............................................................. 35
17‑5....... Net amounts ..................................................................................... 35
17‑10..... Adjustments ..................................................................................... 36
17‑15..... Working out net amounts using approved forms ............................. 36
17‑20..... Determinations relating to how to work out net amounts ................ 36
17‑99..... Special rules relating to net amounts or adjustments ........................ 37
Division 19--Adjustment events 39
19‑1....... What this Division is about .............................................................. 39
19‑5....... Explanation of the effect of adjustment events ................................ 39
Subdivision 19‑A--Adjustment events 40
19‑10..... Adjustment events ............................................................................ 40
Subdivision 19‑B--Adjustments for supplies 41
19‑40..... Where adjustments for supplies arise ............................................... 41
19‑45..... Previously attributed GST amounts ................................................. 42
19‑50..... Increasing adjustments for supplies ................................................. 42
19‑55..... Decreasing adjustments for supplies ................................................ 42
Subdivision 19‑C--Adjustments for acquisitions 42
19‑70..... Where adjustments for acquisitions arise ......................................... 42
19‑75..... Previously attributed input tax credit amounts ................................ 43
19‑80..... Increasing adjustments for acquisitions ............................................ 43
19‑85..... Decreasing adjustments for acquisitions ........................................... 44
19‑99..... Special rules relating to adjustment events ....................................... 44
Division 21--Bad debts 45
21‑1....... What this Division is about .............................................................. 45
21‑5....... Writing off bad debts (taxable supplies) ........................................... 45
21‑10..... Recovering amounts previously written off (taxable supplies) ........ 45
21‑15..... Bad debts written off (creditable acquisitions) ................................. 46
21‑20..... Recovering amounts previously written off (creditable acquisitions) 46
21‑99..... Special rules relating to adjustments for bad debts ........................... 46
Part 2‑5--Registration 48
Division 23--Who is required to be registered and who may be registered 48
23‑1....... Explanation of Division .................................................................... 48
23‑5....... Who is required to be registered ....................................................... 48
23‑10..... Who may be registered ..................................................................... 49
23‑15..... The registration turnover threshold .................................................. 49
23‑99..... Special rules relating to who is required to be registered or who may be registered 49
Division 25--How you become registered, and how your registration can be cancelled 50
Subdivision 25‑A--How you become registered 50
25‑1....... When you must apply for registration ............................................. 50
25‑5....... When the Commissioner must register you ...................................... 50
25‑10..... The date of effect of your registration .............................................. 51
25‑15..... Effect of backdating your registration .............................................. 51
25‑49..... Special rules relating to registration .................................................. 52
Subdivision 25‑B--How your registration can be cancelled 52
25‑50..... When you must apply for cancellation of registration ..................... 52
25‑55..... When the Commissioner must cancel registration ............................ 52
25‑57..... When the Commissioner may cancel your registration .................... 53
25‑60..... The date of effect of your cancellation ............................................. 54
25‑65..... Effect of backdating your cancellation of registration ...................... 54
25‑99..... Special rules relating to cancellation of registration .......................... 55
Part 2‑6--Tax periods 56
Division 27--How to work out the tax periods that apply to you 56
27‑1....... What this Division is about .............................................................. 56
27‑5....... General rule--3 month tax periods ................................................... 56
27‑10..... Election of one month tax periods .................................................... 56
27‑15..... Determination of one month tax periods .......................................... 56
27‑20..... Withdrawing elections of one month tax periods ............................. 57
27‑22..... Revoking elections of one month tax periods ................................... 58
27‑25..... Revoking determinations of one month tax periods ......................... 58
27‑30..... Tax periods determined by the Commissioner to take account of changes in tax periods 59
27‑35..... Changing the days on which your tax periods end ........................... 59
27‑37..... Special determination of tax periods on request ............................... 60
27‑38..... Revoking special determination of tax periods ................................. 60
27‑40..... An entity's concluding tax period .................................................... 61
27‑99..... Special rules relating to tax periods .................................................. 61
Division 29--What is attributable to tax periods 62
29‑1....... What this Division is about .............................................................. 62
Subdivision 29‑A--The attribution rules 62
29‑5....... Attributing the GST on your taxable supplies ................................. 62
29‑10..... Attributing the input tax credits for your creditable acquisitions .... 63
29‑15..... Attributing the input tax credits for your creditable importations ... 64
29‑20..... Attributing your adjustments ........................................................... 64
29‑25..... Commissioner may determine particular attribution rules ............... 65
29‑39..... Special rules relating to attribution rules .......................................... 66
Subdivision 29‑B--Accounting on a cash basis 67
29‑40..... Choosing to account on a cash basis ................................................. 67
29‑45..... Permission to account on a cash basis .............................................. 67
29‑50..... Ceasing to account on a cash basis ................................................... 68
29‑69..... Special rules relating to accounting on a cash basis .......................... 69
Subdivision 29‑C--Tax invoices and adjustment notes 69
29‑70..... Tax invoices ...................................................................................... 69
29‑75..... Adjustment notes ............................................................................. 70
29‑80..... Tax invoices and adjustment notes not required for low value transactions 71
29‑99..... Special rules relating to tax invoices and adjustment notes .............. 71
Part 2‑7--Returns, payments and refunds 72
Division 31--GST returns 72
31‑1....... What this Division is about .............................................................. 72
31‑5....... Who must give GST returns ............................................................. 72
31‑8....... When GST returns must be given--quarterly tax periods ............... 72
31‑10..... When GST returns must be given--other tax periods ...................... 73
31‑15..... The form and contents of GST returns ............................................ 73
31‑20..... Additional GST returns .................................................................... 74
31‑25..... Electronic lodgment of GST returns ................................................. 74
31‑99..... Special rules relating to GST returns ................................................ 75
Division 33--Payments of GST 76
33‑1....... What this Division is about .............................................................. 76
33‑3....... When payments of net amounts must be made--quarterly tax periods 76
33‑5....... When payments of net amounts must be made--other tax periods . 77
33‑10..... How payments of net amounts are made ......................................... 77
33‑15..... Payments of amounts of GST on importations ............................... 77
33‑99..... Special rules relating to payments of GST ....................................... 78
Division 35--Refunds 79
35‑1....... What this Division is about .............................................................. 79
35‑5....... Entitlement to refund ........................................................................ 79
35‑10..... When entitlement arises .................................................................... 79
35‑99..... Special rules relating to refunds ........................................................ 79
Part 2‑8--Checklist of special rules 81
Division 37--Checklist of special rules 81
37‑1....... Checklist of special rules .................................................................. 81
Chapter 3--The exemptions 84
Part 3‑1--Supplies that are not taxable supplies 84
Division 38--GST‑free supplies 84
38‑1....... What this Division is about .............................................................. 84
Subdivision 38‑A--Food 85
38‑2....... Food .................................................................................................. 85
38‑3....... Food that is not GST‑free ................................................................ 85
38‑4....... Meaning of food ................................................................................ 85
38‑5....... Premises used in supplying food ...................................................... 86
38‑6....... Packaging of food .............................................................................. 86
Subdivision 38‑B--Health 87
38‑7....... Medical services ............................................................................... 87
38‑10..... Other health services ........................................................................ 87
38‑15..... Other government funded health services ......................................... 89
38‑20..... Hospital treatment ............................................................................ 89
38‑25..... Residential care etc. .......................................................................... 90
38‑30..... Community care etc. ......................................................................... 92
38‑35..... Flexible care ...................................................................................... 93
38‑40..... Specialist disability services ............................................................. 93
38‑45..... Medical aids and appliances ............................................................. 93
38‑47..... Other GST‑free health goods ............................................................ 93
38‑50..... Drugs and medicinal preparations etc. .............................................. 94
38‑55..... Private health insurance etc. ............................................................. 95
Subdivision 38‑C--Education 96
38‑85..... Education courses ............................................................................. 96
38‑90..... Excursions or field trips .................................................................... 96
38‑95..... Course materials ............................................................................... 96
38‑97..... Lease etc. of curriculum related goods .............................................. 96
38‑100... Supplies that are not GST‑free ......................................................... 97
38‑105... Accommodation at boarding schools etc. ......................................... 97
38‑110... Recognition of prior learning etc. ...................................................... 98
Subdivision 38‑D--Child care 98
38‑140... Child care--registered carers under the family assistance law ......... 98
38‑145... Child care--approved child care services under the family assistance law 99
38‑150... Other child care ................................................................................. 99
38‑155... Supplies directly related to child care that is GST‑free .................... 99
Subdivision 38‑E--Exports and other supplies for consumption outside Australia 99
38‑185... Exports of goods ............................................................................... 99
38‑187... Lease etc. of goods for use outside Australia ................................. 102
38‑188... Tooling used by non‑residents to manufacture goods for export ... 102
38‑190... Supplies of things, other than goods or real property, for consumption outside Australia 102
Subdivision 38‑F--Religious services 104
38‑220... Religious services ............................................................................ 104
Subdivision 38‑G--Activities of charitable institutions etc. 105
38‑250... Nominal consideration etc. ............................................................. 105
38‑255... Second‑hand goods ......................................................................... 106
38‑260... Supplies of retirement village accommodation etc. ......................... 107
38‑270... Raffles and bingo conducted by charitable institutions etc. ........... 107
Subdivision 38‑I--Water, sewerage and drainage 108
38‑285... Water .............................................................................................. 108
38‑290... Sewerage and sewerage‑like services ............................................... 109
38‑295... Emptying of septic tanks ............................................................... 109
38‑300... Drainage .......................................................................................... 109
Subdivision 38‑J--Supplies of going concerns 109
38‑325... Supply of a going concern .............................................................. 109
Subdivision 38‑K--Transport and related matters 110
38‑355... Supplies of transport and related matters ...................................... 110
38‑360... Travel agents arranging overseas supplies ...................................... 112
Subdivision 38‑L--Precious metals 112
38‑385... Supplies of precious metals ............................................................ 112
Subdivision 38‑M--Supplies through inwards duty free shops 112
38‑415... Supplies through inwards duty free shops ..................................... 112
Subdivision 38‑N--Grants of land by governments 113
38‑445... Grants of freehold and similar interests by governments ............... 113
38‑450... Leases preceding grants of freehold and similar interests by governments 113
Subdivision 38‑O--Farm land 114
38‑475... Subdivided farm land ...................................................................... 114
38‑480... Farm land supplied for farming ...................................................... 114
Subdivision 38‑P--Cars for use by disabled people 115
38‑505... Disabled veterans ............................................................................ 115
38‑510... Other disabled people ..................................................................... 116
Subdivision 38‑Q--International mail 117
38‑540... International mail ............................................................................ 117
Division 40--Input taxed supplies 118
40‑1....... What this Division is about ............................................................ 118
Subdivision 40‑A--Financial supplies 118
40‑5....... Financial supplies ........................................................................... 118
Subdivision 40‑B--Residential rent 119
40‑35..... Residential rent ............................................................................... 119
Subdivision 40‑C--Residential premises 120
40‑65..... Sales of residential premises ........................................................... 120
40‑70..... Supplies of residential premises by way of long‑term lease .......... 120
40‑75..... Meaning of new residential premises ............................................. 120
Subdivision 40‑D--Precious metals 121
40‑100... Precious metals ............................................................................... 121
Subdivision 40‑E--School tuckshops and canteens 122
40‑130... School tuckshops and canteens ...................................................... 122
Subdivision 40‑F--Fund‑raising events conducted by charitable institutions etc. 122
40‑160... Fund‑raising events conducted by charitable institutions etc. ........ 122
40‑165... Meaning of fund‑raising event ........................................................ 123
Part 3‑2--Non‑taxable importations 125
Division 42--Non‑taxable importations 125
42‑1....... What this Division is about ............................................................ 125
42‑5....... Non‑taxable importations--Schedule 4 to the Customs Tariff Act 1995 125
42‑10..... Goods returned to Australia in an unaltered condition ................... 126
Chapter 4--The special rules 127
Division 45--Introduction 127
45‑1....... What this Chapter is about ............................................................. 127
45‑5....... The effect of special rules ............................................................... 127
Part 4‑1--Special rules mainly about particular ways entities are organised 128
Division 48--GST groups 128
48‑1....... What this Division is about ............................................................ 128
Subdivision 48‑A--Approval of GST groups 128
48‑5....... Approval of GST groups ............................................................... 128
48‑10..... Membership requirements of a GST group .................................... 129
48‑15..... Relationship of companies and non‑companies in a GST group .... 130
Subdivision 48‑B--Consequences of approval of GST groups 132
48‑40..... Who is liable for GST ..................................................................... 132
48‑45..... Who is entitled to input tax credits ................................................ 133
48‑50..... Adjustments ................................................................................... 133
48‑55..... GST groups treated as single entities for certain purposes ............ 134
48‑60..... GST returns .................................................................................... 134
Subdivision 48‑C--Administrative matters 135
48‑70..... Changing the membership etc. of GST groups ............................... 135
48‑75..... Revoking the approval of GST groups ........................................... 135
48‑80..... Notification by representative members ........................................ 136
48‑85..... Date of effect of approvals and revocations ................................... 136
48‑90..... Notification by the Commissioner ................................................. 137
Subdivision 48‑D--Ceasing to be a member of a GST group 137
48‑110... Adjustments after you cease to be a member of a GST group ....... 137
48‑115... Changes in extent of creditable purpose after you cease to be a member of a GST group 137
Division 49--GST religious groups 139
49‑1....... What this Division is about ............................................................ 139
Subdivision 49‑A--Approval of GST religious groups 139
49‑5....... Approval of GST religious groups ................................................. 139
49‑10..... Membership requirements of a GST religious group ..................... 140
Subdivision 49‑B--Consequences of approval of GST religious groups 140
49‑30..... Supplies between members of GST religious groups ..................... 140
49‑35..... Acquisitions between members of GST religious groups ............... 140
49‑40..... Adjustment events .......................................................................... 140
49‑45..... Changes in the extent of creditable purpose ................................... 141
49‑50..... GST religious groups treated as single entities for certain purposes 141
Subdivision 49‑C--Administrative matters 142
49‑70..... Changing the membership etc. of GST religious groups ................. 142
49‑75..... Revoking the approval of GST religious groups ............................ 142
49‑80..... Notification by principal members ................................................. 143
49‑85..... Date of effect of approvals and revocations ................................... 143
49‑90..... Notification by the Commissioner ................................................. 144
Division 50--GST treatment of religious practitioners 145
Guide to Division 50 145
50‑1....... What this Division is about ............................................................ 145
50‑5....... GST treatment of religious practitioners ........................................ 145
Division 51--GST joint ventures 146
51‑1....... What this Division is about ............................................................ 146
Subdivision 51‑A--Approval of GST joint ventures 146
51‑5....... Approval of GST joint ventures .................................................... 146
51‑10..... Participation requirements of a GST joint venture ......................... 147
Subdivision 51‑B--Consequences of approval of GST joint ventures 147
51‑30..... Who is liable for GST ..................................................................... 147
51‑35..... Who is entitled to input tax credits ................................................ 148
51‑40..... Adjustments ................................................................................... 148
51‑45..... Additional net amounts relating to GST joint ventures .................. 149
51‑50..... GST returns relating to GST joint ventures ................................... 150
51‑52..... Consolidation of GST returns relating to GST joint ventures ........ 150
51‑55..... Payments of GST relating to GST joint ventures .......................... 151
51‑60..... Refunds relating to GST joint ventures .......................................... 151
Subdivision 51‑C--Administrative matters 152
51‑70..... Changing the participants etc. of GST joint ventures .................... 152
51‑75..... Revoking the approval of GST joint ventures ................................ 153
51‑80..... Notification by joint venture operators .......................................... 153
51‑85..... Date of effect of approvals and revocations ................................... 154
51‑90..... Notification by the Commissioner ................................................. 154
Subdivision 51‑D--Ceasing to be a participant in, or an operator of, a GST joint venture 154
51‑110... Adjustments after you cease to be a participant in a GST joint venture 154
51‑115... Changes in extent of creditable purpose after you cease to be a member of a GST joint venture 155
Division 54--GST branches 156
54‑1....... What this Division is about ............................................................ 156
Subdivision 54‑A--Registration of GST branches 156
54‑5....... Registration of GST branches ......................................................... 156
54‑10..... The date of effect of registration of a GST branch ......................... 157
54‑15..... GST branch registration number ..................................................... 157
Subdivision 54‑B--Consequences of registration of GST branches 157
54‑40..... Additional net amounts relating to GST branches .......................... 157
54‑45..... Net amounts of parent entities ....................................................... 158
54‑50..... Tax invoices and adjustment notes ................................................. 159
54‑55..... GST returns relating to GST branches ........................................... 159
54‑60..... Payments of GST relating to GST branches .................................. 160
54‑65..... Refunds relating to GST branches .................................................. 160
Subdivision 54‑C--Cancellation of registration of GST branches 160
54‑70..... When an entity must apply for cancellation of registration of a GST branch 160
54‑75..... When the Commissioner must cancel registration of a GST branch 161
54‑80..... The date of effect of cancellation of registration of a GST branch . 161
54‑85..... Application of Subdivision 25‑B .................................................... 162
54‑90..... Effect on GST branches of cancelling the entity's registration ...... 162
Division 57--Resident agents acting for non‑residents 163
57‑1....... What this Division is about ............................................................ 163
57‑5....... Who is liable for GST ..................................................................... 163
57‑10..... Who is entitled to input tax credits ................................................ 163
57‑15..... Adjustments ................................................................................... 163
57‑20..... Resident agents are required to be registered .................................. 164
57‑25..... Cancellation of registration of a resident agent ............................... 164
57‑30..... Notice of cessation of agency ......................................................... 164
57‑35..... Tax periods of resident agents ........................................................ 164
57‑40..... GST returns for non‑residents ........................................................ 165
57‑45..... Resident agents giving GST returns ................................................ 165
57‑50..... Non‑residents that belong to GST groups ...................................... 166
Division 60--Pre‑establishment costs 167
60‑1....... What this Division is about ............................................................ 167
60‑5....... Input tax credit for acquisitions and importations before establishment 167
60‑10..... Registration etc. not needed for input tax credits ........................... 167
60‑15..... Pre‑establishment acquisitions and importations ........................... 168
60‑20..... Creditable purpose ......................................................................... 168
60‑25..... Attributing the input tax credit for pre‑establishment acquisitions 169
60‑30..... Attributing the input tax credit for pre‑establishment importations 170
60‑35..... Application of Division 129 ........................................................... 170
Division 63--Non‑profit sub‑entities 171
63‑1....... What this Division is about ............................................................ 171
63‑5....... Entities that may choose to apply this Division ............................ 171
63‑10..... Period for which a choice has effect ............................................... 172
63‑15..... Consequences of choosing to apply this Division ......................... 172
63‑20..... Non‑profit sub‑entities may register .............................................. 173
63‑25..... Registration turnover threshold for non‑profit sub‑entities ........... 173
63‑30..... When non‑profit sub‑entities must apply for cancellation of registration 173
63‑35..... When the Commissioner must cancel registration of non‑profit sub‑entities 173
63‑40..... Effect on adjustments of becoming a non‑profit sub‑entity ........... 174
63‑45..... Effect on adjustments of ceasing to be a non‑profit sub‑entity ..... 174
63‑50..... Membership requirements of GST groups ..................................... 175
Part 4‑2--Special rules mainly about supplies and acquisitions 176
Division 66--Second‑hand goods 176
66‑1....... What this Division is about ............................................................ 176
Subdivision 66‑A--Input tax credits for acquiring second‑hand goods 176
66‑5....... Creditable acquisitions of second‑hand goods ................................ 176
66‑10..... Amounts of input tax credits for creditable acquisitions of second‑hand goods 177
66‑15..... Attributing input tax credits for creditable acquisitions of second‑hand goods 177
66‑17..... Records of creditable acquisitions of second‑hand goods ............... 178
Subdivision 66‑B--Acquisitions of second‑hand goods that are divided for re‑supply 179
66‑40..... Acquisitions of second‑hand goods that can be used to offset GST on future re‑supplies 179
66‑45..... Future re‑supplies that are not taxable supplies ............................ 180
66‑50..... Future re‑supplies on which GST is reduced ................................. 181
66‑55..... Records of acquisitions of second‑hand goods to which this Subdivision applied 181
66‑60..... Input tax credits for acquiring second‑hand goods the supply of which is not fully taxable 182
66‑65..... Total Subdivision 66‑B credit amounts and Subdivision 66‑B GST amounts 182
66‑70..... Commissioner may determine rules for applying this Subdivision 183
Division 69--Non‑deductible expenses 184
69‑1....... What this Division is about ............................................................ 184
Subdivision 69‑A--Non‑deductible expenses generally 184
69‑5....... Non‑deductible expenses do not give rise to creditable acquisitions or creditable importations 184
69‑10..... Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars 185
Subdivision 69‑B--Elections for GST purposes relating to meal entertainment and entertainment facilities 186
69‑15..... What this Subdivision is about ....................................................... 186
69‑20..... Effect of elections on net amounts ................................................. 187
69‑25..... Election to use the 50/50 split method for meal entertainment ...... 187
69‑30..... Election to use the 12 week register method for meal entertainment 187
69‑35..... Election to use the 50/50 split method for entertainment facilities 188
69‑40..... When elections take effect .............................................................. 188
69‑45..... When elections cease to have effect ................................................ 188
69‑50..... Adjustment events relating to elections .......................................... 189
69‑55..... Adjustment notes not required ....................................................... 191
Division 70--Financial supplies (reduced credit acquisitions) 192
70‑1....... What this Division is about ............................................................ 192
70‑5....... Acquisitions that attract the reduced credit .................................... 192
70‑10..... Extended meaning of creditable purpose ........................................ 192
70‑15..... How much are the reduced input tax credits? ................................. 193
70‑20..... Extent of creditable purpose ........................................................... 193
70‑25..... Sale of reduced credit acquisitions (Division 132) .......................... 194
Division 71--Fringe benefits provided by input taxed suppliers 196
71‑1....... What this Division is about ............................................................ 196
71‑5....... Acquisitions by input taxed suppliers to provide fringe benefits .. 196
71‑10..... Importations by input taxed suppliers to provide fringe benefits . 196
Division 72--Associates 198
72‑1....... What this Division is about ............................................................ 198
Subdivision 72‑A--Supplies without consideration 198
72‑5....... Taxable supplies without consideration ......................................... 198
72‑10..... The value of taxable supplies without consideration ..................... 199
72‑15..... Attributing the GST to tax periods ................................................ 199
Subdivision 72‑B--Acquisitions without consideration 199
72‑40..... Creditable acquisitions without consideration ................................ 199
72‑45..... The amount of the input tax credit ................................................. 199
72‑50..... Attributing the input tax credit to tax periods ................................ 200
Subdivision 72‑C--Supplies for inadequate consideration 200
72‑70..... The value of taxable supplies for inadequate consideration ........... 200
Subdivision 72‑D--Application of this Division to certain sub‑entities 201
72‑90..... GST branches ................................................................................. 201
72‑92..... Non‑profit sub‑entities ................................................................... 201
72‑95..... Commonwealth government entities .............................................. 201
72‑100... State or Territory government entities ........................................... 202
Division 75--Sale of freehold interests etc. 203
75‑1....... What this Division is about ............................................................ 203
75‑5....... Applying the margin scheme .......................................................... 203
75‑10..... The amount of GST on taxable supplies ........................................ 205
75‑11..... Margins for supplies of real property in particular circumstances 208
75‑12..... Working out margins to take into account failure to pay full consideration 214
75‑13..... Working out margins to take into account supplies to associates .. 214
75‑14..... Consideration for acquisition of real property not to include cost of improvements etc. 215
75‑15..... Subdivided land ............................................................................... 215
75‑16..... Margins for supplies of real property acquired through several acquisitions 215
75‑20..... Supplies under a margin scheme do not give rise to creditable acquisitions 216
75‑22..... Increasing adjustment relating to input tax credit entitlement ........ 216
75‑25..... Adjustments relating to bad debts .................................................. 218
75‑27..... Decreasing adjustment for later payment of consideration ............ 218
75‑30..... Tax invoices not required for supplies of real property under the margin scheme 219
75‑35..... Approved valuations ...................................................................... 219
Division 78--Insurance 220
78‑1....... What this Division is about ............................................................ 220
Subdivision 78‑A--Insurers 220
78‑5....... GST on insurance premiums is exclusive of stamp duty ............... 220
78‑10..... Decreasing adjustments for settlements of insurance claims .......... 221
78‑15..... How to work out the decreasing adjustments ................................ 221
78‑18..... Increasing adjustments for payments of excess under insurance policies 223
78‑20..... Settlements of insurance claims do not give rise to creditable acquisitions 224
78‑25..... Supplies in settlement of claims are not taxable supplies .............. 224
78‑30..... Acquisitions by insurers in the course of settling claims under non‑taxable policies 224
78‑35..... Taxable supplies relating to rights of subrogation .......................... 225
78‑40..... Adjustment events relating to decreasing adjustments under this Division 225
78‑42..... Adjustment events relating to increasing adjustments under section 78‑18 226
Subdivision 78‑B--Insured entities etc. 226
78‑45..... Settlements of insurance claims do not give rise to taxable supplies 226
78‑50..... Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed 226
78‑55..... Payments of excess under insurance policies are not consideration for supplies 228
78‑60..... Supplies of goods to insurers in the course of settling claims ........ 228
Subdivision 78‑C--Third parties 228
78‑65..... Payments etc. to third parties by insurers ..................................... 228
78‑70..... Payments etc. to third parties by insured entities .......................... 229
78‑75..... Creditable acquisitions relating to rights of subrogation ................. 230
Subdivision 78‑D--Insured entities that are not registered etc. 230
78‑80..... Net amounts ................................................................................... 230
78‑85..... GST returns .................................................................................... 230
78‑90..... Payments of GST ........................................................................... 231
Subdivision 78‑E--Statutory compensation schemes 231
78‑95..... GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty 231
78‑100... Settlements of claims for compensation under statutory compensation schemes 231
78‑105... Meaning of statutory compensation scheme ................................... 232
Subdivision 78‑F--Miscellaneous 233
78‑110... Effect of judgments and court orders .............................................. 233
78‑115... Exclusion of certain Commonwealth, State or Territory insurance schemes 233
78‑118... Portfolio transfers ........................................................................... 233
78‑120... HIH rescue package ........................................................................ 234
Division 79--Compulsory third party schemes 236
79‑1....... What this Division is about ............................................................ 236
Subdivision 79‑A--Modified application of Division 78 to certain compulsory third party scheme payments and supplies under insurance policies 237
79‑5....... Application of sections 78‑10 and 78‑15 (about decreasing adjustments) where premium selection test is satisfied ........................................................................................................ 237
79‑10..... Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied ............................................................. 238
79‑15..... Application of sections 78‑10 and 78‑15 (about decreasing adjustments) where sole operator election to use average input tax credit entitlement ............................................................. 239
79‑20..... Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery 241
Subdivision 79‑B--Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies 242
79‑25..... Meaning of CTP hybrid payment or supply .................................... 242
79‑30..... Application of Division 78 ............................................................. 242
Subdivision 79‑C--Other payments and supplies under compulsory third party schemes 243
79‑35..... Meaning of CTP compensation or ancillary payment or supply etc. 243
79‑40..... GST on CTP premiums is exclusive of stamp duty ....................... 244
79‑45..... Exclusion of certain compulsory third party schemes ................... 244
79‑50..... Decreasing adjustments for CTP compensation or ancillary payments or supplies 245
79‑55..... Increasing adjustments for payments of excess etc. under compulsory third party schemes 245
79‑60..... Effect of settlements and payments under compulsory third party schemes 246
79‑65..... Taxable supplies relating to recovery by operators of compulsory third party schemes 247
79‑70..... Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes 247
79‑75..... Adjustment events relating to increasing adjustments under section 79‑55 248
79‑80..... Payments of excess under compulsory third party schemes are not consideration for supplies 248
79‑85..... Supplies of goods to operators in the course of settling claims ..... 249
79‑90..... Effect of judgments and court orders .............................................. 249
Subdivision 79‑D--Compulsory third party scheme decreasing adjustments worked out using applicable average input tax credit fraction 250
79‑95..... How to work out decreasing adjustments using the applicable average input tax credit fraction 250
79‑100... Meaning of average input tax credit fraction .................................. 252
Division 80--Settlement sharing arrangements 255
80‑1....... What this Division is about ............................................................ 255
Subdivision 80‑A--Insurance policy settlement sharing arrangements 255
80‑5....... Meaning of insurance policy settlement sharing arrangement etc. 255
80‑10..... Effect of becoming parties to industry deeds or entering into settlement sharing arrangements 256
80‑15..... Effect of contributing operator's payment ..................................... 256
80‑20..... Managing operator's payments or supplies ................................... 257
80‑25..... Contributing operator's payment ................................................... 257
80‑30..... Managing operator's increasing adjustment where contributing operator's payment 258
80‑35..... Adjustment events relating to managing operator's payment or supply 259
Subdivision 80‑B--Nominal defendant settlement sharing arrangements 260
80‑40..... Meaning of nominal defendant settlement sharing arrangement etc. 260
80‑45..... Nominal defendant settlement sharing arrangements to which this Subdivision applies 261
80‑50..... Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements ........................................................................................................ 261
80‑55..... Effect of contributing operator's payment ..................................... 261
80‑60..... Managing operator's payment or supply ...................................... 261
80‑65..... Contributing operator's payment ................................................... 262
80‑70..... Managing operator's increasing adjustment where contributing operator's payment 262
80‑75..... Adjustment events relating to managing operator's payment or supply 263
Subdivision 80‑C--Hybrid settlement sharing arrangements 263
80‑80..... Meaning of hybrid settlement sharing arrangement etc. ................ 263
80‑85..... Subdivision 80‑A to apply to hybrid settlement sharing arrangement, subject to exceptions 264
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 264
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 265
Division 81--Payments of taxes, fees and charges 266
81‑1....... What this Division is about ............................................................ 266
81‑5....... Payments of taxes etc. can constitute consideration ...................... 266
81‑10..... Supplies need not be connected with Australia if the consideration is the payment of tax etc. 266
Division 82--Supplies in return for rights to develop land 267
82‑1....... What this Division is about ............................................................ 267
82‑5....... Supplies of rights to develop land do not constitute consideration in certain cases 267
82‑10..... Supplies by Australian government agencies of rights to develop land are not for consideration 267
Division 83--Non‑residents making supplies connected with Australia 269
83‑1....... What this Division is about ............................................................ 269
83‑5....... "Reverse charge" on supplies made by non‑residents .................... 269
83‑10..... Recipients who are members of GST groups ................................. 269
83‑15..... Recipients who are participants in GST joint ventures ................. 270
83‑20..... The amount of GST on "reverse charged" supplies made by non‑residents 270
83‑25..... When non‑residents must apply for registration ............................ 270
83‑30..... When the Commissioner must register non‑residents .................... 271
83‑35..... Tax invoices not required for "reverse charged" supplies made by non‑residents 271
Division 84--Offshore supplies other than goods or real property 272
84‑1....... What this Division is about ............................................................ 272
84‑5....... Intangible supplies from offshore that are taxable supplies under this Division 272
84‑10..... "Reverse charge" on offshore intangible supplies .......................... 273
84‑12..... The amount of GST on offshore intangible supplies ..................... 273
84‑13..... The amount of input tax credits relating to offshore intangible supplies 273
84‑14..... Supplies relating to employee share ownership schemes ............... 274
84‑15..... Transfers etc. between branches of the same entity ....................... 275
Division 85--Telecommunication supplies 276
85‑1....... What this Division is about ............................................................ 276
85‑5....... When telecommunication supplies are connected with Australia .. 276
85‑10..... Meaning of telecommunication supply ............................................ 276
Division 87--Long‑term accommodation in commercial residential premises 277
87‑1....... What this Division is about ............................................................ 277
87‑5....... Commercial residential premises that are predominantly for long‑term accommodation 277
87‑10..... Commercial residential premises that are not predominantly for long‑term accommodation 277
87‑15..... Meaning of commercial accommodation ........................................ 278
87‑20..... Meaning of long‑term accommodation etc. .................................... 278
87‑25..... Suppliers may choose not to apply this Division .......................... 279
Division 90--Company amalgamations 280
90‑1....... What this Division is about ............................................................ 280
90‑5....... Supplies not taxable--amalgamated company registered or required to be registered 280
90‑10..... Value of taxable supplies--amalgamated company not registered or required to be registered 280
90‑15..... Acquisitions not creditable--amalgamated company registered or required to be registered 280
90‑20..... Liability after amalgamation for GST on amalgamating company's supplies 281
90‑25..... Entitlement after amalgamation to input tax credits for amalgamating company's acquisitions 281
90‑30..... Adjustments ................................................................................... 281
90‑35..... Amalgamating companies accounting on a cash basis ..................... 282
Division 96--Supplies partly connected with Australia 284
96‑1....... What this Division is about ............................................................ 284
96‑5....... Supplies that are only partly connected with Australia ................. 284
96‑10..... The value of the taxable components of supplies that are only partly connected with Australia 285
Division 99--Deposits as security 286
99‑1....... What this Division is about ............................................................ 286
99‑5....... Giving a deposit as security does not constitute consideration ..... 286
99‑10..... Attributing the GST relating to deposits that are forfeited etc. ..... 286
Division 100--Vouchers 287
100‑1..... What this Division is about ............................................................ 287
100‑5..... Supplies of vouchers with a stated monetary value ....................... 287
100‑10... Redemption of vouchers ................................................................. 288
100‑12... Consideration on redemption of vouchers ...................................... 288
100‑15... Increasing adjustments for unredeemed vouchers ........................... 289
100‑18... Arrangement for supply of voucher ............................................... 289
100‑20... Vouchers supplied to non‑residents and redeemed by others in Australia 289
100‑25... Meaning of voucher etc. ................................................................. 290
Division 102--Cancelled lay‑by sales 291
102‑1..... What this Division is about ............................................................ 291
102‑5..... Cancelled lay‑by sales .................................................................... 291
102‑10... Attributing GST and input tax credits ............................................ 291
Division 105--Supplies in satisfaction of debts 292
105‑1..... What this Division is about ............................................................ 292
105‑5..... Supplies by creditors in satisfaction of debts may be taxable supplies 292
105‑10... Net amounts ................................................................................... 293
105‑15... GST returns .................................................................................... 293
105‑20... Payments of GST ........................................................................... 293
Division 108--Valuation of taxable supplies of goods in bond 295
108‑1..... What this Division is about ............................................................ 295
108‑5..... Taxable supplies of goods in bond etc. ........................................... 295
Division 110--Income tax‑related transactions 296
110‑1..... What this Division is about ............................................................ 296
110‑5..... Transfers of tax losses and net capital losses ................................. 296
110‑15... Supplies under operation of consolidated group regime ................. 296
110‑20... Tax sharing agreements--entering into agreement etc. ................... 297
110‑25... Tax sharing agreements--leaving group clear of group liability ..... 297
110‑30... Tax funding agreements .................................................................. 297
Division 111--Reimbursement of employees etc. 299
111‑1..... What this Division is about ............................................................ 299
111‑5..... Creditable acquisitions relating to reimbursements ........................ 299
111‑10... Amounts of input tax credits relating to reimbursements .............. 300
111‑15... Tax invoices relating to reimbursements ......................................... 301
111‑18... Application of Division to volunteers working for charitable institutions etc. 301
111‑20... Application of Division to recipients of certain withholding payments 302
111‑25... Employers paying expenses of employees etc. .............................. 303
111‑30... Reimbursements etc. of former or future employees etc. ............... 303
Division 113--PAYG voluntary agreements 305
113‑1..... What this Division is about ............................................................ 305
113‑5..... Supply of work or services not a taxable supply ........................... 305
Part 4‑3--Special rules mainly about importations 307
Division 114--Importations without entry for home consumption 307
114‑1..... What this Division is about ............................................................ 307
114‑5..... Importations without entry for home consumption [see Note 2] .. 307
114‑10... Goods that have already been entered for home consumption etc. 309
114‑15... Payments of amounts of GST where security for payment of customs duty is forfeited 310
114‑20... Payments of amounts of GST where delivery into home consumption is authorised under section 71 of the Customs Act .................................................................................................. 310
114‑25... Warehoused goods entered for home consumption by an entity other than the importer 310
Division 117--Valuation of re‑imported goods 312
117‑1..... What this Division is about ............................................................ 312
117‑5..... Valuation of taxable importations of goods that were exported for repair or renovation 312
117‑10... Valuation of taxable importations of live animals that were exported 313
117‑15... Refunds of GST on certain re‑importations of live animals ........... 313
Part 4‑4--Special rules mainly about net amounts and adjustments 315
Division 123--Simplified accounting methods for retailers and small enterprise entities 315
123‑1..... What this Division is about ............................................................ 315
123‑5..... Commissioner may determine simplified accounting methods ....... 315
123‑7..... Meaning of small enterprise entity .................................................. 316
123‑10... Choosing to apply a simplified accounting method ....................... 316
123‑15... Net amounts ................................................................................... 317
Division 126--Gambling 318
126‑1..... What this Division is about ............................................................ 318
126‑5..... Global accounting system for gambling supplies ........................... 318
126‑10... Global GST amounts ...................................................................... 319
126‑15... Losses carried forward .................................................................... 319
126‑20... Bad debts ........................................................................................ 320
126‑25... Application of Subdivision 9‑C ...................................................... 320
126‑30... Gambling supplies do not give rise to creditable acquisitions ........ 320
126‑32... Repayments of gambling losses are not consideration ................... 320
126‑33... Tax invoices not required for gambling supplies ............................ 321
126‑35... Meaning of gambling supply and gambling event .......................... 321
Division 129--Changes in the extent of creditable purpose 322
129‑1..... What this Division is about ............................................................ 322
Subdivision 129‑A--General 322
129‑5..... Adjustments arising under this Division ........................................ 322
129‑10... Adjustments do not arise under this Division for acquisitions and importations below a certain value 323
129‑15... Adjustments do not arise under this Division where there are adjustments under Division 130 323
Subdivision 129‑B--Adjustment periods 323
129‑20... Adjustment periods ........................................................................ 323
129‑25... Effect on adjustment periods of things being disposed of etc. ....... 325
Subdivision 129‑C--When adjustments for acquisitions and importations arise 326
129‑40... Working out whether you have an adjustment ............................... 326
129‑45... Gifts to gift‑deductible entities ....................................................... 327
129‑50... Creditable purpose ......................................................................... 328
129‑55... Meaning of apply ............................................................................ 328
Subdivision 129‑D--Amounts of adjustments for acquisitions and importations 329
129‑70... The amount of an increasing adjustment ........................................ 329
129‑75... The amount of a decreasing adjustment .......................................... 329
129‑80... Effect of adjustment under Division 19 or 21 ................................ 330
Subdivision 129‑E--Attributing adjustments under this Division 330
129‑90... Attributing your adjustments for changes in extent of creditable purpose 330
Division 130--Goods applied solely to private or domestic use 331
130‑1..... What this Division is about ............................................................ 331
130‑5..... Goods applied solely to private or domestic use ........................... 331
Division 131--Annual apportionment of creditable purpose 332
131‑1..... What this Division is about ............................................................ 332
Subdivision 131‑A--Electing to have annual apportionment 332
131‑5..... Eligibility to make an annual apportionment election .................... 332
131‑10... Making an annual apportionment election ..................................... 333
131‑15... Annual apportionment elections by representative members of GST groups 333
131‑20... Duration of an annual apportionment election ............................... 333
Subdivision 131‑B--Consequences of electing to have annual apportionment 335
131‑40... Input tax credits for acquisitions that are partly creditable ............ 335
131‑45... Input tax credits for importations that are partly creditable .......... 336
131‑50... Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars 337
131‑55... Increasing adjustments relating to annually apportioned acquisitions and importations 337
131‑60... Attributing adjustments under section 131‑55 ............................... 339
Division 132--Supplies of things acquired etc. without full input tax credits 341
132‑1..... What this Division is about ............................................................ 341
132‑5..... Decreasing adjustments for supplies of things acquired, imported or applied for a purpose that is not fully creditable ........................................................................................................ 341
132‑10... Attribution of adjustments under this Division ............................. 342
Division 135--Supplies of going concerns 344
135‑1..... What this Division is about ............................................................ 344
135‑5..... Initial adjustments for supplies of going concerns ......................... 344
135‑10... Later adjustments for supplies of going concerns .......................... 344
Division 136--Bad debts relating to transactions that are not taxable or creditable to the fullest extent 346
136‑1..... What this Division is about ............................................................ 346
Subdivision 136‑A--Bad debts relating to partly taxable or creditable transactions 346
136‑5..... Adjustments relating to partly taxable supplies ............................. 346
136‑10... Adjustments in relation to partly creditable acquisitions ............... 347
Subdivision 136‑B--Bad debts relating to transactions that are taxable or creditable at less than 1/11 of the price 348
136‑30... Writing off bad debts (taxable supplies) ......................................... 348
136‑35... Recovering amounts previously written off (taxable supplies) ...... 349
136‑40... Bad debts written off (creditable acquisitions) ............................... 350
136‑45... Recovering amounts previously written off (creditable acquisitions) 351
136‑50... Meanings of taxable at less than 1/11 of the price and creditable at less than 1/11 of the consideration 353
Division 137--Stock on hand on becoming registered etc. 354
137‑1..... What this Division is about ............................................................ 354
137‑5..... Adjustments for stock on hand on becoming registered etc. .......... 354
Division 138--Cessation of registration 355
138‑1..... What this Division is about ............................................................ 355
138‑5..... Adjustments for cessation of registration ....................................... 355
138‑10... Attributing adjustments for cessation of registration ..................... 356
138‑15... Ceasing to be registered--amounts not previously attributed ....... 356
138‑17... Situations to which this Division does not apply .......................... 357
138‑20... Application of Division 129 ........................................................... 358
Division 139--Distributions from deceased estates 359
139‑1..... What this Division is about ............................................................ 359
139‑5..... Adjustments for distributions from deceased estates ..................... 359
139‑10... Attributing adjustments for distributions from deceased estates ... 360
139‑15... Application of Division 129 ........................................................... 360
Division 141--Tradex scheme goods 361
141‑1..... What this Division is about ............................................................ 361
141‑5..... Adjustments for applying goods contrary to the Tradex Scheme .. 361
141‑10... Meaning of tradex scheme goods etc. ............................................. 362
141‑15... Attribution of adjustments under this Division ............................. 362
141‑20... Application of Division 129 ........................................................... 362
Part 4‑5--Special rules mainly about registration 363
Division 144--Taxis 363
144‑1..... What this Division is about ............................................................ 363
144‑5..... Requirement to register ................................................................... 363
Division 147--Representatives of incapacitated entities 364
147‑1..... What this Division is about ............................................................ 364
147‑5..... Representatives are required to be registered ................................. 364
147‑10... Cancellation of registration of a representative .............................. 364
147‑15... Notice of cessation of representation ............................................. 364
147‑20... Adjustments ................................................................................... 365
147‑25... Tax periods of representatives ....................................................... 365
Division 149--Government entities 366
149‑1..... What this Division is about ............................................................ 366
149‑5..... Government entities may register ................................................... 366
149‑10... Government entities are not required to be registered .................... 366
149‑15... This Act applies to registered government entities ........................ 367
149‑20... Government entities not required to cancel their registration ......... 367
149‑25... Membership requirements of a government GST group ................ 367
Part 4‑6--Special rules mainly about tax periods 368
Division 151--Annual tax periods 368
151‑1..... What this Division is about ............................................................ 368
Subdivision 151‑A--Electing to have annual tax periods 368
151‑5..... Eligibility to make an annual tax period election ............................ 368
151‑10... Making an annual tax period election ............................................. 369
151‑15... Annual tax period elections by representative members of GST groups 369
151‑20... When you must make your annual tax period election ................... 369
151‑25... Duration of an annual tax period election ....................................... 370
Subdivision 151‑B--Consequences of electing to have annual tax periods 372
151‑40... Annual tax periods .......................................................................... 372
151‑45... When GST returns for annual tax periods must be given ............... 372
151‑50... When payments of net amounts for annual tax periods must be made 373
151‑55... An entity's concluding annual tax period ....................................... 373
151‑60... The effect of bankruptcy, liquidation or receivership etc. ............. 373
151‑65... The effect of changing the membership of GST groups--end of the annual tax period 374
151‑70... The effect of changing the membership of GST groups--tax periods for the remainder of a financial year 375
Division 153--Agents and insurance brokers 376
153‑1..... What this Division is about ............................................................ 376
Subdivision 153‑A--General 376
153‑5..... Attributing the input tax credits for your creditable acquisitions .. 376
153‑10... Attributing your adjustments ......................................................... 377
153‑15... Tax invoices .................................................................................... 377
153‑20... Adjustment notes ........................................................................... 378
153‑25... Insurance supplied through insurance brokers ............................... 378
Subdivision 153‑B--Principals and agents as separate suppliers or acquirers 378
153‑50... Arrangements under which agents are treated as suppliers or acquirers 378
153‑55... The effect of these arrangements on supplies ................................ 379
153‑60... The effect of these arrangements on acquisitions ........................... 380
153‑65... Determinations that supplies or acquisitions are taken to be under these arrangements 381
Division 156--Supplies and acquisitions made on a progressive or periodic basis 383
156‑1..... What this Division is about ............................................................ 383
156‑5..... Attributing the GST on progressive or periodic supplies .............. 383
156‑10... Attributing the input tax credits on progressive or periodic acquisitions 383
156‑15... Progressive or periodic supplies partly connected with Australia . 384
156‑20... Application of Division 129 to progressive or periodic acquisitions 384
156‑22... Leases etc. treated as being on a progressive or periodic basis ....... 384
156‑25... Accounting on a cash basis ............................................................. 385
Division 157--Accounting basis of charitable institutions etc. 386
157‑1..... What this Division is about ............................................................ 386
157‑5..... Charitable institutions etc. choosing to account on a cash basis .... 386
157‑10... Charitable institutions etc. ceasing to account on a cash basis ....... 387
Division 159--Changing your accounting basis 388
159‑1..... What this Division is about ............................................................ 388
159‑5..... Ceasing to account on a cash basis--amounts not previously attributed 388
159‑10... Ceasing to account on a cash basis--amounts partly attributed .... 389
159‑15... Ceasing to account on a cash basis--bad debts .............................. 390
159‑20... Starting to account on a cash basis ................................................. 391
159‑25... Starting to account on a cash basis--bad debts .............................. 391
159‑30... Entities ceasing to exist or coming into existence ........................... 391
Part 4‑7--Special rules mainly about returns, payments and refunds 392
Division 162--Payment of GST by instalments 392
162‑1..... What this Division is about ............................................................ 392
Subdivision 162‑A--Electing to pay GST by instalments 392
162‑5..... Eligibility to elect to pay GST by instalments ............................... 392
162‑10... Your current GST lodgment record ................................................ 394
162‑15... Electing to pay GST by instalments .............................................. 394
162‑20... Elections by representative members of GST groups .................... 395
162‑25... When you must make your election ............................................... 395
162‑30... Duration of your election ............................................................... 396
Subdivision 162‑B--Consequences of electing to pay GST by instalments 398
162‑50... GST instalment payers ................................................................... 398
162‑55... Tax periods for GST instalment payers ......................................... 398
162‑60... When GST returns for GST instalment payers must be given ....... 398
162‑65... The form and contents of GST returns for GST instalment payers 399
162‑70... Payment of GST instalments ......................................................... 399
162‑75... Giving notices relating to GST instalments .................................... 400
162‑80... Certain entities pay only 2 GST instalments for each year ........... 401
162‑85... A GST instalment payer's concluding tax period .......................... 401
162‑90... The effect of bankruptcy, liquidation or receivership etc. ............. 402
162‑95... The effect of changing the membership of GST groups ................. 403
162‑100. General interest charge on late payment ......................................... 403
162‑105. Net amounts for GST instalment payers ....................................... 404
162‑110. When payments of net amounts must be made--GST instalment payers 404
Subdivision 162‑C--GST instalments 404
162‑130. What are your GST instalments ..................................................... 404
162‑135. Notified instalment amounts .......................................................... 405
162‑140. Varied instalment amounts ............................................................. 406
162‑145. Your annual GST liability ............................................................... 407
Subdivision 162‑D--Penalty payable in certain cases if varied instalment amounts are too low 407
162‑170. What this Subdivision is about ....................................................... 407
162‑175. GST payments are less than 85% of annual GST liability ............. 408
162‑180. Estimated annual GST amount is less than 85% of annual GST liability 410
162‑185. Shortfall in GST instalments worked out on the basis of estimated annual GST amount 411
162‑190. Periods for which penalty is payable ............................................. 412
162‑195. Reduction in penalties if notified instalment amount is less than 25% of annual GST liability 413
162‑200. Reduction in penalties if GST instalment shortfall is made up in a later instalment 414
162‑205. This Subdivision does not create a liability for general interest charge 415
Division 165--Anti‑avoidance 416
165‑1..... What this Division is about ............................................................ 416
Subdivision 165‑A--Application of this Division 417
165‑5..... When does this Division operate? .................................................. 417
165‑10... When does an entity get a GST benefit from a scheme? ................. 418
165‑15... Matters to be considered in determining purpose or effect ............ 419
Subdivision 165‑B--Commissioner may negate effects of schemes for GST benefits 420
165‑40... Commissioner may negate avoider's GST benefits ........................ 420
165‑45... Commissioner may reduce an entity's net amount or GST to compensate 421
165‑50... GST or refund payable in accordance with declaration .................. 422
165‑55... Commissioner may disregard scheme in making declarations ......... 422
165‑60... One declaration may cover several tax periods and importations .. 423
165‑65... Commissioner must give copy of declaration to entity affected .... 423
Division 168--Tourist refund scheme 424
168‑1..... What this Division is about ............................................................ 424
168‑5..... Tourist refund scheme .................................................................... 424
Division 171--Customs security etc. given on taxable importations 425
171‑1..... What this Division is about ............................................................ 425
171‑5..... Security or undertaking given under section 162 or 162A of the Customs Act 425
Chapter 5--Miscellaneous 427
Part 5‑1--Miscellaneous 427
Division 176--Endorsement of charitable institutions etc. 427
176‑1..... Endorsement by Commissioner as charitable institution ............... 427
176‑5..... Endorsement by Commissioner as trustee of a charitable fund ...... 427
Division 177--Miscellaneous 428
177‑1..... Commonwealth etc. not liable to pay GST .................................... 428
177‑3..... Acquisitions from State or Territory bodies where GST liability is notional 429
177‑5..... Cancellation of exemptions from GST ........................................... 429
177‑10... Ministerial determinations .............................................................. 429
177‑11... Delegation by Aged Care Secretary ................................................ 430
177‑12... GST implications of references to price, value etc. in other Acts .. 431
177‑15... Regulations ..................................................................................... 431
Chapter 6--Interpreting this Act 432
Part 6‑1--Rules for interpreting this Act 432
Division 182--Rules for interpreting this Act 432
182‑1..... What forms part of this Act ........................................................... 432
182‑5..... What does not form part of this Act .............................................. 432
182‑10... Explanatory sections, and their role in interpreting this Act .......... 433
182‑15... Schedules 1, 2 and 3 ........................................................................ 433
Part 6‑2--Meaning of some important concepts 434
Division 184--Meaning of entity 434
184‑1..... Entities ............................................................................................ 434
184‑5..... Supplies etc. by partnerships and other unincorporated bodies .... 435
Division 188--Meaning of GST turnover 436
188‑1..... What this Division is about ............................................................ 436
188‑5..... Explanation of the turnover thresholds .......................................... 436
188‑10... Whether your GST turnover meets, or does not exceed, a turnover threshold 437
188‑15... Current GST turnover .................................................................... 438
188‑20... Projected GST turnover .................................................................. 439
188‑22... Settlements of insurance claims to be disregarded .......................... 440
188‑23... Supplies "reverse charged" under Division 83 not to be included in a recipient's GST turnover 440
188‑24... Supplies to which Subdivision 153‑B applies ................................ 440
188‑25... Transfer of capital assets, and termination etc. of enterprise, to be disregarded 441
188‑30... The value of non‑taxable supplies .................................................. 441
188‑32... The value of gambling supplies ...................................................... 441
188‑35... The value of loans ........................................................................... 442
188‑40... Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold 442
Division 189--Exceeding the financial acquisitions threshold 443
189‑1..... What this Division is about ............................................................ 443
189‑5..... Exceeding the financial acquisitions threshold--current acquisitions 443
189‑10... Exceeding the financial acquisitions threshold--future acquisitions 444
189‑15... Meaning of financial acquisition ..................................................... 445
Division 190--90% owned groups of companies 446
190‑1..... 90% owned groups ......................................................................... 446
190‑5..... When a company has at least a 90% stake in another company .... 446
Part 6‑3--Dictionary 447
Division 195--Dictionary 447
195‑1..... Dictionary ....................................................................................... 447
Schedule 1--Food that is not GST‑free 487
1............ Food that is not GST‑free .............................................................. 487
2............ Prepared food, bakery products and biscuit goods ........................ 488
3............ Prepared meals ................................................................................ 489
4............ Candied peel ................................................................................... 489
5............ Goods that are not biscuit goods .................................................... 489
Schedule 2--Beverages that are GST‑free 490
1............ Beverages that are GST‑free ........................................................... 490
2............ Tea, coffee etc. ................................................................................ 491
3............ Fruit and vegetable juices ................................................................ 491
Schedule 3--Medical aids and appliances 492
Notes 499
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 all other relevant information pertaining to application,
saving or transitional provisions see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
55, 1999 |
8 July 1999 |
1 July 2000 |
|
|
|
154, 1999 |
11 Nov 1999 |
11 Nov 1999 |
-- |
|
|
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 |
176, 1999 |
22 Dec 1999 |
Schedule 1 (items 1-126, 128-132, |
-- |
|
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 |
177, 1999 |
22 Dec 1999 |
Schedule 1 (items 1-162): (b) |
-- |
|
as amended by |
|
|
|
|
|
156, 2000 |
21 Dec 2000 |
Schedule 7 (item 9): (ba) |
-- |
|
|
178, 1999 |
22 Dec 1999 |
Schedule 1 (items 50-69): Royal Assent (c) |
-- |
|
|
179, 1999 |
22 Dec 1999 |
Schedule 2 (items 5-8): (d) |
-- |
|
|
52, 2000 |
30 May 2000 |
30 May 2000 |
-- |
|
|
92, 2000 |
30 June 2000 |
Schedule 1 (items 1-9), Schedules 2, 3, Schedule 4 (items 1-9), Schedule 5, Schedule 6 (items 1-6), Schedule 7 (items 4-25), Schedule 8 (items 1-5), Schedule 9 (items 1-11) and Schedule 11 (items 3-13): (e) |
-- |
|
|
156, 2000 |
21 Dec 2000 |
Schedule 1 (items 1-16, 18), |
Sch. 1 (item 18), Sch. 2 (item 25), Sch. 3 (item 34), Sch. 4 (item 20), Sch. 5 (item 18(1)) and Sch. 6 (item 49(1), (2)) |
|
|
Corporations (Repeals, Consequentials and Transitionals) Act 2001 |
55, 2001 |
28 June 2001 |
Ss. 4-14 and Schedule 3 (items 31-34): 15 July 2001 (see Gazette 2001, No. S285) (g) |
Ss. 4- 14 |
|
73, 2001 |
30 June 2001 |
Schedule 1 (items 69-78): 23 May 2001 |
Sch. 1 (items 22, 62(1), 66, 68) |
|
|
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 |
77, 2001 |
30 June 2001 |
Schedule 2 (items 10-14, 488(1)): Royal Assent (h) |
Sch. 2 (item 488(1)) (am. by 119, 2002, Sch. 3 [item 97]) |
|
as amended by |
|
|
|
|
|
119, 2002 |
2 Dec 2002 |
Schedule 3 (item 97): (i) |
-- |
|
|
168, 2001 |
1 Oct 2001 |
Schedule 2: 1 July 2000 |
Sch. 1 |
|
|
169, 2001 |
1 Oct 2001 |
S. 4 and Schedule 5 (items 9A, 12-14): Royal
Assent (j) |
S. 4 and Sch. 5 |
|
|
as amended by |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 57): (k) |
-- |
|
|
82, 2002 |
10 Oct 2002 |
Schedule 3 (item 8): (l) |
-- |
|
|
97, 2002 |
10 Nov 2002 |
Schedule 1 (items 1-6, 9-11, 14-16, 19): Royal Assent |
Sch. 1 |
|
|
67, 2003 |
30 June 2003 |
Schedule 11 (items 1-41, 43): Royal Assent |
Sch. 11 (items 17, 43) |
|
|
101, 2003 |
14 Oct 2003 |
Schedule 6 (item 2): (m) |
-- |
|
|
20, 2004 |
23 Mar 2004 |
Schedule 6: 1 July 2000 |
Sch. 1 (item 6) |
|
|
Tax Laws Amendment (2004 Measures No. 2) Act 2004 |
83, 2004 |
25 June 2004 |
Schedule 7: Royal Assent |
Sch. 7 (item 14) |
|
Tax Laws Amendment (2004 Measures No. 1) Act 2004 |
95, 2004 |
29 June 2004 |
Schedule 10 (items 4-17, 42, 44(1), (2)): 1 July 2005 |
Sch. 10 (items 42, 44(1), (2)) |
|
101, 2004 |
30 June 2004 |
Schedule 6: Royal Assent |
Sch. 6 (item 11) |
|
|
134, 2004 |
13 Dec 2004 |
Schedule 3 (items 1-4): (n) |
Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item 10) |
|
|
143, 2004 |
14 Dec 2004 |
14 Dec 2004 |
Sch. 1 (items 13, 14, 17, 18) |
|
|
as amended by |
|
|
|
|
|
Fuel Tax (Consequential and Transitional Provisions) Act 2006 |
73, 2006 |
26 June 2006 |
Schedule 5 (items 168, 169): 1 July 2006 |
-- |
|
Tax Laws Amendment (Long‑term Non‑reviewable Contracts) Act 2005 |
10, 2005 |
22 Feb 2005 |
Schedule 1 (items 3-5): 1 July 2005 |
-- |
|
Tax Laws Amendment (2004 Measures No. 6) Act 2005 |
23, 2005 |
21 Mar 2005 |
Schedule 9: Royal Assent |
Sch. 9 (item 3) |
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Schedule 10 (items 1-14): Royal Assent |
Sch. 10 (items 2, 9, 12) |
|
Tax Laws Amendment (2005 Measures No. 1) Act 2005 |
77, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 3 (items 17, 18) |
|
Tax Laws Amendment (2005 Measures No. 2) Act 2005 |
78, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 6 (items 21, 28) |
|
Tax Laws Amendment (2006 Measures No. 1) Act 2006 |
32, 2006 |
6 Apr 2006 |
6 Apr 2006 |
Sch. 4 (items 20, 21) |
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 7 (items 2-15, |
Sch. 7 (item 4) |
|
Fuel Tax (Consequential and Transitional Provisions) Act 2006 |
73, 2006 |
26 June 2006 |
Schedule 5 (items 2, 3, 65-137): 1 July 2006 (see s. 2(1)) |
-- |
|
Tax Laws Amendment (2006 Measures No. 3) Act 2006 |
80, 2006 |
30 June 2006 |
Schedule 10 (items 3-5): 1 July 2005 |
Sch. 10 (item 5), Sch. 12 (items 2, 16) and Sch. 15 (item 10) |
|
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 |
101, 2006 |
14 Sept 2006 |
Schedule 2 (items 13, 1017, 1019) and Schedule 6 (items 1, 6-11): Royal Assent |
Sch. 6 (items 1, |
|
Tax Laws Amendment (2006 Measures No. 5) Act 2006 |
110, 2006 |
23 Oct 2006 |
Schedule 2: Royal Assent |
Sch. 2 (item 4) |
|
Tax Laws Amendment (2006 Measures No. 6) Act 2007 |
4, 2007 |
19 Feb 2007 |
Schedule 2 (item 25): Royal Assent |
-- |
|
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 |
32, 2007 |
30 Mar 2007 |
Schedule 2 (item 2A): Royal Assent |
-- |
|
Tax Laws Amendment (2007 Measures No. 1) Act 2007 |
56, 2007 |
12 Apr 2007 |
12 Apr 2007 |
Sch. 3 (item 39) |
|
Tax Laws Amendment (2007 Measures No. 2) Act 2007 |
78, 2007 |
21 June 2007 |
Schedule 2 (items 5, 18): Royal Assent |
Sch. 2 (item 18) |
|
80, 2007 |
21 June 2007 |
21 June 2007 |
Sch. 2 (items 67(1), |
|
|
112, 2007 |
28 June 2007 |
28 June 2007 |
Sch 1 (item 18) |
|
|
Tax Laws Amendment (2007 Measures No. 4) Act 2007 |
143, 2007 |
24 Sept 2007 |
Schedule 1 (items 6,
7, 222, 225, 226): Royal Assent |
Sch. 1 (items 222, 225, 226) |
|
Tax Laws Amendment (2008 Measures No. 4) Act 2008 |
97, 2008 |
3 Oct 2008 |
Schedule 3 (item 1): Royal Assent |
-- |
|
Tax Laws Amendment (2008 Measures No. 5) Act 2008 |
145, 2008 |
9 Dec 2008 |
Schedule 1 (items 1-13): Royal Assent |
Sch 1 (item 13) |
|
Tax Laws Amendment (2008 Measures No. 6) Act 2009 |
14, 2009 |
26 Mar 2009 |
Schedule 4 (item 1): Royal Assent |
-- |
|
Customs Legislation Amendment (Name Change) Act 2009 |
33, 2009 |
22 May 2009 |
Schedule 2 |
-- |
(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 |
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 |
|
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 |
|
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 |
|
Subdivision 9‑B |
|
|
S. 9‑69............................... |
am. No. 92, 2000 |
|
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 |
|
Division 11 |
|
|
S. 11‑10............................. |
am. No. 176, 1999 |
|
S. 11‑15............................. |
am. No. 176, 1999; Nos. 92 and 156, 2000 |
|
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 |
|
Part 2‑3 |
|
|
Division 13 |
|
|
S. 13‑5............................... |
am. No. 176, 1999 |
|
S. 13‑20............................. |
am. No. 176, 1999; No. 156, 2000 |
|
S. 13‑99............................. |
am. No. 176, 1999; No. 156, 2000 |
|
Division 15 |
|
|
S. 15‑10............................. |
am. No. 176, 1999; Nos. 92 and 156, 2000 |
|
S. 15‑25............................. |
am. Nos. 176 and 177, 1999 |
|
S. 15‑99............................. |
am. No. 176, 1999; Nos. 92 and 156, 2000; No. 134, 2004 |
|
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 |
|
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 |
|
S. 19‑45............................. |
am. No. 177, 1999 |
|
Subdivision 19‑C |
|
|
S. 19‑70............................. |
am. No. 177, 1999; No. 134, 2004 |
|
S. 19‑75............................. |
am. Nos. 176 and 177, 1999; No. 134, 2004 |
|
S. 19‑99............................. |
ad. No. 177, 1999 |
|
|
am. Nos. 92 and 156, 2000; No. 67, 2003 |
|
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 |
|
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 |
|
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 |
|
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. 27‑40............................. |
am. No. 176, 1999 |
|
S. 27‑99............................. |
am. No. 176, 1999; No. 73, 2001; No. 134, 2004 |
|
Division 29 |
|
|
Subdivision 29‑A |
|
|
S. 29‑10............................. |
am. No. 156, 2000 |
|
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 |
|
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 |
|
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 |
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Part 2‑7 |
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|
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 |
|
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 |
|
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 |
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|
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 |
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Chapter 3 |
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|
Part 3‑1 |
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|
Division 38 |
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|
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 |
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|
S. 38‑90............................. |
am. No. 143, 2007 |
|
S. 38‑97............................. |
ad. No. 92, 2000 |
|
S. 38‑100........................... |
am. No. 92, 2000 |
|
Subdivision 38‑D |
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|
S. 38‑140........................... |
rs. No. 156, 2000 |
|
S. 38‑145........................... |
rs. No. 156, 2000 |
|
Subdivision 38‑E |
|
|
S. 38‑185........................... |
am. No. 176, 1999 |
|
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 |
|
Subdivision 38‑G |
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|
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 |
|
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 |
|
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 |
|
S. 40‑75............................. |
ad. No. 156, 2000 |
|
|
am. No. 78, 2005; No. 80, 2006 |
|
Subdivision 40‑E |
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|
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 |
|
Note to s. 48‑1................... |
ad. No. 176, 1999 |
|
Subdivision 48‑A |
|
|
S. 48‑5............................... |
am. No. 156, 2000 |
|
Note to s. 48‑5................... |
am. No. 73, 2006 |
|
S. 48‑10............................. |
am. No. 176, 1999; Nos. 92 and 156, 2000 |
|
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 |
|
|
S. 48‑40............................. |
am. No. 176, 1999 |
|
Note to s. 48‑40(1)............ |
ad. No. 73, 2006 |
|
S. 48‑45............................. |
am. No. 156, 2000 |
|
S. 48‑55............................. |
am. No. 78, 2005 |
|
Subdivision 48‑C |
|
|
S. 48‑70............................. |
am. No. 156, 2000 |
|
Note to s. 48‑70(1)............ |
am. No. 73, 2006 |
|
Note to s. 48‑70(2)............ |
am. No. 73, 2006 |
|
Note to s. 48‑75(1)............ |
am. No. 73, 2006 |
|
Note to s. 48‑75(2)............ |
am. No. 73, 2006 |
|
S. 48‑85............................. |
am. No. 134, 2004 |
|
Note to s. 48‑85................. |
am. No. 73, 2006 |
|
Subdivision 48‑D |
|
|
Subdiv. 48‑D ..................... |
ad. No. 177, 1999 |
|
S. 48‑110........................... |
ad. No. 177, 1999 |
|
S. 48‑115........................... |
ad. No. 177, 1999 |
|
|
am. No. 78, 2005 |
|
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 |
|
Note to s. 51‑1................... |
ad. No. 176, 1999 |
|
Subdivision 51‑A |
|
|
S. 51‑5............................... |
am. No. 177, 1999; No. 92, 2000 |
|
Note to s. 51‑5................... |
am. No. 73, 2006 |
|
S. 51‑10............................. |
am. No. 176, 1999; No. 92, 2000 |
|
Subdivision 51‑B |
|
|
S. 51‑30............................. |
am. No. 177, 1999; No. 92, 2000 |
|
Note to s. 51‑30(1)............ |
ad. No. 73, 2006 |
|
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 |
|
|
S. 51‑70............................. | |