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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 3.5 When terms are not identified

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 3.5

When terms are not identified

  (1)   Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

  (2)   Terms are not asterisked in the non - operative material contained in this Act.

Note:   The non - operative material is described in Division   4.

  (3)   The following basic terms used throughout the Act are not identified with an asterisk.

 

Common definitions that are not asterisked

Item

This term:

1

acquisition

2

amount

3

Commissioner

4

entity

5

goods

6

GST

7

import

8

indirect tax zone

9

individual

10

input tax credit

11

supply

12

tax period

13

thing

14

you



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