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

Commonwealth Consolidated Acts

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	Australia
4	Commissioner
5	entity
6	goods
7	GST
8	import
8A	individual
9	input tax credit
10	tax period
11	thing
12	supply
13	you