A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

Table of Provisions

• Long Title
 

CHAPTER 1--Introduction

PART 1-1--PRELIMINARY

Division 1--Preliminary

• 1.1 Short title  
• 1.2 Commencement  
• 1.3 Commonwealth - State financial relations  
• 1.4 States and Territories are bound by the GST law  

PART 1-2--USING THIS ACT

Division 2--Overview of the GST legislation

• 2.1 What this Act is about  
• 2.5 The basic rules (Chapter 2)  
• 2.10 The exemptions (Chapter 3)  
• 2.15 The special rules (Chapter 4)  
• 2.20 Miscellaneous (Chapter 5)  
• 2.25 Interpretative provisions (Chapter 6)  
• 2.30 Administration, collection and recovery provisions in the Taxation Administration Act 1953  

Division 3--Defined terms

• 3.1 When defined terms are identified  
• 3.5 When terms are not identified  
• 3.10 Identifying the defined term in a definition  

Division 4--Status of Guides and other non-operative material

• 4.1 Non - operative material  
• 4.5 Explanatory sections  
• 4.10 Other material  
 

CHAPTER 2--The basic rules

Division 5--Introduction

• 5.1 What this Chapter is about  
• 5.5 The structure of this Chapter  

PART 2-1--THE CENTRAL PROVISIONS

Division 7--The central provisions

• 7.1 GST and input tax credits  
• 7.5 Net amounts  
• 7.10 Tax periods  
• 7.15 Payments and refunds  

PART 2-2--SUPPLIES AND ACQUISITIONS

Division 9--Taxable supplies

• 9.1 What this Division is about  
Subdivision 9-A--What are taxable supplies?
• 9.5 Taxable supplies  
• 9.10 Meaning of supply  
• 9.15 Consideration  
• 9.17 Certain payments and other things not consideration  
• 9.20 Enterprises  
• 9.25 Supplies connected with the indirect tax zone  
• 9.26 Supplies by non - residents that are not connected with the indirect tax zone  
• 9.27 When enterprises are carried on in the indirect tax zone  
• 9.30 Supplies that are GST - free or input taxed  
• 9.39 Special rules relating to taxable supplies  
Subdivision 9-B--Who is liable for GST on taxable supplies?
• 9.40 Liability for GST on taxable supplies  
• 9.69 Special rules relating to liability for GST on taxable supplies  
Subdivision 9-C--How much GST is payable on taxable supplies?
• 9.70 The amount of GST on taxable supplies  
• 9.75 The value of taxable supplies  
• 9.80 The value of taxable supplies that are partly GST - free or input taxed  
• 9.85 Value of taxable supplies to be expressed in Australian currency  
• 9.90 Rounding of amounts of GST  
• 9.99 Special rules relating to the amount of GST on taxable supplies  

Division 11--Creditable acquisitions

• 11.1 What this Division is about  
• 11.5 What is a creditable acquisition?  
• 11.10 Meaning of acquisition  
• 11.15 Meaning of creditable purpose  
• 11.20 Who is entitled to input tax credits for creditable acquisitions?  
• 11.25 How much are the input tax credits for creditable acquisitions?  
• 11.30 Acquisitions that are partly creditable  
• 11.99 Special rules relating to acquisitions  

PART 2-3--IMPORTATIONS

Division 13--Taxable importations

• 13.1 What this Division is about  
• 13.5 What are taxable importations?  
• 13.10 Meaning of non - taxable importation  
• 13.15 Who is liable for GST on taxable importations?  
• 13.20 How much GST is payable on taxable importations?  
• 13.25 The value of taxable importations that are partly non - taxable importations  
• 13.99 Special rules relating to taxable importations  

Division 15--Creditable importations

• 15.1 What this Division is about  
• 15.5 What are creditable importations?  
• 15.10 Meaning of creditable purpose  
• 15.15 Who is entitled to input tax credits for creditable importations?  
• 15.20 How much are the input tax credits for creditable importations?  
• 15.25 Importations that are partly creditable  
• 15.99 Special rules relating to creditable importations  

PART 2-4--NET AMOUNTS AND ADJUSTMENTS

Division 17--Net amounts and adjustments

• 17.1 What this Division is about  
• 17.5 Net amounts  
• 17.10 Adjustments  
• 17.20 Determinations relating to how to work out net amounts  
• 17.99 Special rules relating to net amounts or adjustments  

Division 19--Adjustment events

• 19.1 What this Division is about  
• 19.5 Explanation of the effect of adjustment events  
Subdivision 19-A--Adjustment events
• 19.10 Adjustment events  
Subdivision 19-B--Adjustments for supplies
• 19.40 Where adjustments for supplies arise  
• 19.45 Previously attributed GST amounts  
• 19.50 Increasing adjustments for supplies  
• 19.55 Decreasing adjustments for supplies  
Subdivision 19-C--Adjustments for acquisitions
• 19.70 Where adjustments for acquisitions arise  
• 19.75 Previously attributed input tax credit amounts  
• 19.80 Increasing adjustments for acquisitions  
• 19.85 Decreasing adjustments for acquisitions  
• 19.99 Special rules relating to adjustment events  

Division 21--Bad debts

• 21.1 What this Division is about  
• 21.5 Writing off bad debts (taxable supplies)  
• 21.10 Recovering amounts previously written off (taxable supplies)  
• 21.15 Bad debts written off (creditable acquisitions)  
• 21.20 Recovering amounts previously written off (creditable acquisitions)  
• 21.99 Special rules relating to adjustments for bad debts  

PART 2-5--REGISTRATION

Division 23--Who is required to be registered and who may be registered

• 23.1 Explanation of Division  
• 23.5 Who is required to be registered  
• 23.10 Who may be registered  
• 23.15 The registration turnover threshold  
• 23.20 Not registered for 4 years  
• 23.99 Special rules relating to who is required to be registered or who may be registered  

Division 25--How you become registered, and how your registration can be cancelled

• 25.1 When you must apply for registration  
• 25.5 When the Commissioner must register you  
• 25.10 The date of effect of your registration  
• 25.15 Effect of backdating your registration  
• 25.49 Special rules relating to registration  
Subdivision 25-B--How your registration can be cancelled
• 25.50 When you must apply for cancellation of registration  
• 25.55 When the Commissioner must cancel registration  
• 25.57 When the Commissioner may cancel your registration  
• 25.60 The date of effect of your cancellation  
• 25.65 Effect of backdating your cancellation of registration  
• 25.99 Special rules relating to cancellation of registration  

PART 2-6--TAX PERIODS

Division 27--How to work out the tax periods that apply to you

• 27.1 What this Division is about  
• 27.5 General rule--3 month tax periods  
• 27.10 Election of one month tax periods  
• 27.15 Determination of one month tax periods  
• 27.20 Withdrawing elections of one month tax periods  
• 27.22 Revoking elections of one month tax periods  
• 27.25 Revoking determinations of one month tax periods  
• 27.30 Tax periods determined by the Commissioner to take account of changes in tax periods  
• 27.35 Changing the days on which your tax periods end  
• 27.37 Special determination of tax periods on request  
• 27.38 Revoking special determination of tax periods  
• 27.39 Tax periods of incapacitated entities  
• 27.40 An entity's concluding tax period  
• 27.99 Special rules relating to tax periods  

Division 29--What is attributable to tax periods

• 29.1 What this Division is about  
Subdivision 29-A--The attribution rules
• 29.5 Attributing the GST on your taxable supplies  
• 29.10 Attributing the input tax credits for your creditable acquisitions  
• 29.15 Attributing the input tax credits for your creditable importations  
• 29.20 Attributing your adjustments  
• 29.25 Commissioner may determine particular attribution rules  
• 29.39 Special rules relating to attribution rules  
Subdivision 29-B--Accounting on a cash basis
• 29.40 Choosing to account on a cash basis  
• 29.45 Permission to account on a cash basis  
• 29.50 Ceasing to account on a cash basis  
• 29.69 Special rules relating to accounting on a cash basis  
Subdivision 29-C--Tax invoices and adjustment notes
• 29.70 Tax invoices  
• 29.75 Adjustment notes  
• 29.80 Tax invoices and adjustment notes not required for low value transactions  
• 29.99 Special rules relating to tax invoices and adjustment notes  

PART 2-7--RETURNS, PAYMENTS AND REFUNDS

Division 31--GST returns

• 31.1 What this Division is about  
• 31.5 Who must give GST returns  
• 31.8 When GST returns must be given--quarterly tax periods  
• 31.10 When GST returns must be given--other tax periods  
• 31.15 The form and contents of GST returns  
• 31.20 Additional GST returns  
• 31.25 Electronic lodgment of GST returns  
• 31.99 Special rules relating to GST returns  

Division 33--Payments of GST

• 33.1 What this Division is about  
• 33.3 When payments of assessed net amounts must be made--quarterly tax periods  
• 33.5 When payments of assessed net amounts must be made--other tax periods  
• 33.10 How payment of assessed net amounts are made  
• 33.15 Payments of assessed GST on importations  
• 33.99 Special rules relating to payments of GST  

Division 35--Refunds

• 35.1 What this Division is about  
• 35.5 Entitlement to refund  
• 35.10 When entitlement arises  
• 35.99 Special rules relating to refunds  

PART 2-8--CHECKLIST OF SPECIAL RULES

Division 37--Checklist of special rules

• 37.1 Checklist of special rules  
 

CHAPTER 3--The exemptions

PART 3-1--SUPPLIES THAT ARE NOT TAXABLE SUPPLIES

Division 38--GST-free supplies

• 38.1 What this Division is about  
Subdivision 38-A--Food
• 38.2 Food  
• 38.3 Food that is not GST - free  
• 38.4 Meaning of food  
• 38.5 Premises used in supplying food  
• 38.6 Packaging of food  
Subdivision 38-B--Health
• 38.7 Medical services  
• 38.10 Other health services  
• 38.15 Other government funded health services  
• 38.20 Hospital treatment  
• 38.25 Residential care etc.  
• 38.30 Home care etc.  
• 38.35 Flexible care  
• 38.38 Disability support provided to NDIS participants  
• 38.40 Specialist disability services  
• 38.45 Medical aids and appliances  
• 38.47 Other GST - free health goods  
• 38.50 Drugs and medicinal preparations etc.  
• 38.55 Private health insurance etc.  
• 38.60 Third party procured GST - free health supplies  
Subdivision 38-C--Education
• 38.85 Education courses  
• 38.90 Excursions or field trips  
• 38.95 Course materials  
• 38.97 Lease etc. of curriculum related goods  
• 38.100 Supplies that are not GST - free  
• 38.105 Accommodation at boarding schools etc.  
• 38.110 Recognition of prior learning etc.  
Subdivision 38-D--Child care
• 38.145 Child care--approved child care services under the family assistance law  
• 38.150 Other child care  
• 38.155 Supplies directly related to child care that is GST - free  
Subdivision 38-E--Exports and other cross-border supplies
• 38.185 Exports of goods  
• 38.187 Lease etc. of goods for use outside the indirect tax zone  
• 38.188 Tooling used by non - residents to manufacture goods for export  
• 38.190 Supplies of things, other than goods or real property, for consumption outside the indirect tax zone  
• 38.191 Supplies relating to the repair etc. of goods under warranty  
Subdivision 38-F--Religious services
• 38.220 Religious services  
Subdivision 38-G--Activities of charities etc.
• 38.250 Nominal consideration etc.  
• 38.255 Second - hand goods  
• 38.260 Supplies of retirement village accommodation etc.  
• 38.270 Raffles and bingo conducted by charities etc.  
Subdivision 38-I--Water, sewerage and drainage
• 38.285 Water  
• 38.290 Sewerage and sewerage - like services  
• 38.295 Emptying of septic tanks  
• 38.300 Drainage  
Subdivision 38-J--Supplies of going concerns
• 38.325 Supply of a going concern  
Subdivision 38-K--Transport and related matters
• 38.355 Supplies of transport and related matters  
• 38.360 Travel agents arranging overseas supplies  
Subdivision 38-L--Precious metals
• 38.385 Supplies of precious metals  
Subdivision 38-M--Supplies through inwards duty free shops
• 38.415 Supplies through inwards duty free shops  
Subdivision 38-N--Grants of land by governments
• 38.445 Grants of freehold and similar interests by governments  
• 38.450 Leases preceding grants of freehold and similar interests by governments  
Subdivision 38-O--Farm land
• 38.475 Subdivided farm land  
• 38.480 Farm land supplied for farming  
Subdivision 38-P--Cars for use by disabled people
• 38.505 Disabled veterans  
• 38.510 Other disabled people  
Subdivision 38-Q--International mail
• 38.540 International mail  
Subdivision 38-R--Telecommunication supplies made under arrangements for global roaming in the indirect tax zone
• 38.570 Telecommunication supplies made under arrangements for global roaming in the indirect tax zone  
Subdivision 38-S--Eligible emissions units
• 38.590 Eligible emissions units  
Subdivision 38-T--Inbound intangible consumer supplies
• 38.610 Inbound intangible consumer supplies  

Division 40--Input taxed supplies

• 40.1 What this Division is about  
Subdivision 40-A--Financial supplies
• 40.5 Financial supplies  
Subdivision 40-B--Residential rent
• 40.35 Residential rent  
Subdivision 40-C--Residential premises
• 40.65 Sales of residential premises  
• 40.70 Supplies of residential premises by way of long - term lease  
• 40.75 Meaning of new residential premises  
Subdivision 40-D--Precious metals
• 40.100 Precious metals  
Subdivision 40-E--School tuckshops and canteens
• 40.130 School tuckshops and canteens  
Subdivision 40-F--Fund-raising events conducted by charities etc.
• 40.160 Fund - raising events conducted by charities etc.  
• 40.165 Meaning of fund - raising event  
Subdivision 40-G--Inbound intangible consumer supplies
• 40.180 Inbound intangible consumer supplies  

PART 3-2--NON-TAXABLE IMPORTATIONS

Division 42--Non-taxable importations

• 42.1 What this Division is about  
• 42.5 Non - taxable importations--Schedule 4 to the Customs Tariff Act 1995  
• 42.10 Goods returned to the indirect tax zone in an unaltered condition  
• 42.15 Supplies of low value goods  
 

CHAPTER 4--The special rules

Division 45--Introduction

• 45.1 What this Chapter is about  
• 45.5 The effect of special rules  

PART 4-1--SPECIAL RULES MAINLY ABOUT PARTICULAR WAYS ENTITIES ARE ORGANISED

Division 48--GST groups

• 48.1 What this Division is about  
Subdivision 48-A--Formation and membership of GST groups
• 48.5 Formation of GST groups  
• 48.7 Membership of GST groups  
• 48.10 Membership requirements of a GST group  
• 48.15 Relationship of companies and non - companies in a GST group  
Subdivision 48-B--Consequences of GST groups
• 48.40 Who is liable for GST  
• 48.45 Who is entitled to input tax credits  
• 48.50 Adjustments  
• 48.51 Consequences of being a member of a GST group for part of a tax period  
• 48.52 Consequences for a representative member of membership change during a tax period  
• 48.53 Consequences of changing a representative member during a tax period  
• 48.55 GST groups treated as single entities for certain purposes  
• 48.57 Tax invoices that are required to identify recipients  
• 48.60 GST returns  
Subdivision 48-C--Administrative matters
• 48.70 Changing the membership etc. of GST groups  
• 48.71 Approval of early day of effect of forming, changing etc. GST groups  
• 48.73 Tax periods of GST groups with incapacitated members  
• 48.75 Effect of representative member becoming an incapacitated entity  
Subdivision 48-D--Ceasing to be a member of a GST group
• 48.110 Adjustments after you cease to be a member of a GST group  
• 48.115 Changes in extent of creditable purpose after you cease to be a member of a GST group  

Division 49--GST religious groups

• 49.1 What this Division is about  
Subdivision 49-A--Approval of GST religious groups
• 49.5 Approval of GST religious groups  
• 49.10 Membership requirements of a GST religious group  
Subdivision 49-B--Consequences of approval of GST religious groups
• 49.30 Supplies between members of GST religious groups  
• 49.35 Acquisitions between members of GST religious groups  
• 49.40 Adjustment events  
• 49.45 Changes in the extent of creditable purpose  
• 49.50 GST religious groups treated as single entities for certain purposes  
Subdivision 49-C--Administrative matters
• 49.70 Changing the membership etc. of GST religious groups  
• 49.75 Revoking the approval of GST religious groups  
• 49.80 Notification by principal members  
• 49.85 Date of effect of approvals and revocations  
• 49.90 Notification by the Commissioner  

Division 50--GST treatment of religious practitioners

• 50.1 What this Division is about  
• 50.5 GST treatment of religious practitioners  

Division 51--GST joint ventures

• 51.1 What this Division is about  
Subdivision 51-A--Formation of and participation in GST joint ventures
• 51.5 Formation of GST joint ventures  
• 51.7 Participants in GST joint ventures  
• 51.10 Participation requirements of a GST joint venture  
Subdivision 51-B--Consequences of GST joint ventures
• 51.30 Who is liable for GST  
• 51.35 Who is entitled to input tax credits  
• 51.40 Adjustments  
• 51.45 Additional net amounts relating to GST joint ventures  
• 51.50 GST returns relating to GST joint ventures  
• 51.52 Consolidation of GST returns relating to GST joint ventures  
• 51.55 Payments of GST relating to GST joint ventures  
• 51.60 Refunds relating to GST joint ventures  
Subdivision 51-C--Administrative matters
• 51.70 Changing the participants etc. of GST joint ventures  
• 51.75 Approval of early day of effect of forming, changing etc. GST joint ventures  
Subdivision 51-D--Ceasing to be a participant in, or an operator of, a GST joint venture
• 51.110 Adjustments after you cease to be a participant in a GST joint venture  
• 51.115 Changes in extent of creditable purpose after you cease to be a member of a GST joint venture  

Division 54--GST branches

• 54.1 What this Division is about  
Subdivision 54-A--Registration of GST branches
• 54.5 Registration of GST branches  
• 54.10 The date of effect of registration of a GST branch  
• 54.15 GST branch registration number  
Subdivision 54-B--Consequences of registration of GST branches
• 54.40 Additional net amounts relating to GST branches  
• 54.45 Net amounts of parent entities  
• 54.50 Tax invoices and adjustment notes  
• 54.55 GST returns relating to GST branches  
• 54.60 Payments of GST relating to GST branches  
• 54.65 Refunds relating to GST branches  
Subdivision 54-C--Cancellation of registration of GST branches
• 54.70 When an entity must apply for cancellation of registration of a GST branch  
• 54.75 When the Commissioner must cancel registration of a GST branch  
• 54.80 The date of effect of cancellation of registration of a GST branch  
• 54.85 Application of Subdivision 25 - B  
• 54.90 Effect on GST branches of cancelling the entity's registration  

Division 57--Resident agents acting for non-residents

• 57.1 What this Division is about  
• 57.5 Who is liable for GST  
• 57.7 Agreement to apply this Division to all supplies through a resident agent  
• 57.10 Who is entitled to input tax credits  
• 57.15 Adjustments  
• 57.20 Resident agents are required to be registered  
• 57.25 Cancellation of registration of a resident agent  
• 57.30 Notice of cessation of agency  
• 57.35 Tax periods of resident agents  
• 57.40 GST returns for non - residents  
• 57.45 Resident agents giving GST returns  
• 57.50 Non - residents that belong to GST groups  

Division 58--Representatives of incapacitated entities

• 58.1 What this Division is about  
• 58.5 General principle for the relationship between incapacitated entities and their representatives  
• 58.10 Circumstances in which representatives have GST - related liabilities and entitlements  
• 58.15 Adjustments for bad debts  
• 58.20 Representatives are required to be registered  
• 58.25 Cancellation of registration of a representative  
• 58.30 Notice of cessation of representation  
• 58.35 Tax periods of representatives  
• 58.40 Effect on attribution rules of not accounting on a cash basis  
• 58.45 GST returns for representatives of incapacitated entities  
• 58.50 Representatives to give GST returns for incapacitated entities  
• 58.55 Incapacitated entities not required to give GST returns in some cases  
• 58.60 Representative to notify Commissioner of certain liabilities etc.  
• 58.65 Money available to meet representative's liabilities  
• 58.70 Protection for actions of representative  
• 58.95 Division does not apply to the extent that the representative is a creditor of the incapacitated entity  

Division 60--Pre-establishment costs

• 60.1 What this Division is about  
• 60.5 Input tax credit for acquisitions and importations before establishment  
• 60.10 Registration etc. not needed for input tax credits  
• 60.15 Pre - establishment acquisitions and importations  
• 60.20 Creditable purpose  
• 60.25 Attributing the input tax credit for pre - establishment acquisitions  
• 60.30 Attributing the input tax credit for pre - establishment importations  
• 60.35 Application of Division 129  

Division 63--Non-profit sub-entities

• 63.1 What this Division is about  
• 63.5 Entities that may choose to apply this Division  
• 63.10 Period for which a choice has effect  
• 63.15 Consequences of choosing to apply this Division  
• 63.20 Non - profit sub - entities may register  
• 63.25 Registration turnover threshold for non - profit sub - entities  
• 63.27 Application of particular provisions relating to charities etc.  
• 63.30 When non - profit sub - entities must apply for cancellation of registration  
• 63.35 When the Commissioner must cancel registration of non - profit sub - entities  
• 63.40 Effect on adjustments of becoming a non - profit sub - entity  
• 63.45 Effect on adjustments of ceasing to be a non - profit sub - entity  
• 63.50 Membership requirements of GST groups  

PART 4-2--SPECIAL RULES MAINLY ABOUT SUPPLIES AND ACQUISITIONS

Division 66--Second-hand goods

• 66.1 What this Division is about  
Subdivision 66-A--Input tax credits for acquiring second-hand goods
• 66.5 Creditable acquisitions of second - hand goods  
• 66.10 Amounts of input tax credits for creditable acquisitions of second - hand goods  
• 66.15 Attributing input tax credits for creditable acquisitions of second - hand goods  
• 66.17 Records of creditable acquisitions of second - hand goods  
Subdivision 66-B--Acquisitions of second-hand goods that are divided for re-supply
• 66.40 Acquisitions of second - hand goods that can be used to offset GST on future re - supplies  
• 66.45 Future re - supplies that are not taxable supplies  
• 66.50 Future re - supplies on which GST is reduced  
• 66.55 Records of acquisitions of second - hand goods to which this Subdivision applied  
• 66.60 Input tax credits for acquiring second - hand goods the supply of which is not fully taxable  
• 66.65 Total Subdivision 66 - B credit amounts and Subdivision 66 - B GST amounts  
• 66.70 Commissioner may determine rules for applying this Subdivision  

Division 69--Non-deductible expenses

• 69.1 What this Division is about  
Subdivision 69-A--Non-deductible expenses generally
• 69.5 Non - deductible expenses do not give rise to creditable acquisitions or creditable importations  
• 69.10 Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars  
Subdivision 69-B--Elections for GST purposes relating to meal entertainment and entertainment facilities
• 69.15 What this Subdivision is about  
• 69.20 Effect of elections on net amounts  
• 69.25 Election to use the 50/50 split method for meal entertainment  
• 69.30 Election to use the 12 week register method for meal entertainment  
• 69.35 Election to use the 50/50 split method for entertainment facilities  
• 69.40 When elections take effect  
• 69.45 When elections cease to have effect  
• 69.50 Adjustment events relating to elections  
• 69.55 Adjustment notes not required  

Division 70--Financial supplies (reduced credit acquisitions)

• 70.1 What this Division is about  
• 70.5 Acquisitions that attract the reduced credit  
• 70.10 Extended meaning of creditable purpose  
• 70.15 How much are the reduced input tax credits?  
• 70.20 Extent of creditable purpose  
• 70.25 Sale of reduced credit acquisitions (Division 132)  

Division 71--Fringe benefits provided by input taxed suppliers

• 71.1 What this Division is about  
• 71.5 Acquisitions by input taxed suppliers to provide fringe benefits  
• 71.10 Importations by input taxed suppliers to provide fringe benefits  

Division 72--Associates

• 72.1 What this Division is about  
Subdivision 72-A--Supplies without consideration
• 72.5 Taxable supplies without consideration  
• 72.10 The value of taxable supplies without consideration  
• 72.15 Attributing the GST to tax periods  
• 72.20 Supplies and acquisitions that would otherwise be sales etc.  
• 72.25 Supplies that would otherwise be GST - free, input taxed or financial supplies  
Subdivision 72-B--Acquisitions without consideration
• 72.40 Creditable acquisitions without consideration  
• 72.45 The amount of the input tax credit  
• 72.50 Attributing the input tax credit to tax periods  
Subdivision 72-C--Supplies for inadequate consideration
• 72.70 The value of taxable supplies for inadequate consideration  
Subdivision 72-D--Application of this Division to certain sub-entities
• 72.90 GST branches  
• 72.92 Non - profit sub - entities  
• 72.95 Commonwealth government entities  
• 72.100 State or Territory government entities  

Division 75--Sale of freehold interests etc.

• 75.1 What this Division is about  
• 75.5 Applying the margin scheme  
• 75.10 The amount of GST on taxable supplies  
• 75.11 Margins for supplies of real property in particular circumstances  
• 75.12 Working out margins to take into account failure to pay full consideration  
• 75.13 Working out margins to take into account supplies to associates  
• 75.14 Consideration for acquisition of real property not to include cost of improvements etc.  
• 75.15 Subdivided real property  
• 75.16 Margins for supplies of real property acquired through several acquisitions  
• 75.20 Supplies under a margin scheme do not give rise to creditable acquisitions  
• 75.22 Increasing adjustment relating to input tax credit entitlement  
• 75.25 Adjustments relating to bad debts  
• 75.27 Decreasing adjustment for later payment of consideration  
• 75.30 Tax invoices not required for supplies of real property under the margin scheme  
• 75.35 Approved valuations  

Division 78--Insurance

• 78.1 What this Division is about  
Subdivision 78-A--Insurers
• 78.5 GST on insurance premiums is exclusive of stamp duty  
• 78.10 Decreasing adjustments for settlements of insurance claims  
• 78.15 How to work out the decreasing adjustments  
• 78.18 Increasing adjustments for payments of excess under insurance policies  
• 78.20 Settlements of insurance claims do not give rise to creditable acquisitions  
• 78.25 Supplies in settlement of claims are not taxable supplies  
• 78.30 Acquisitions by insurers in the course of settling claims under non - taxable policies  
• 78.35 Taxable supplies relating to rights of subrogation  
• 78.40 Adjustment events relating to decreasing adjustments under this Division  
• 78.42 Adjustment events relating to increasing adjustments under section 78 - 18  
Subdivision 78-B--Insured entities etc.
• 78.45 Settlements of insurance claims do not give rise to taxable supplies  
• 78.50 Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed  
• 78.55 Payments of excess under insurance policies are not consideration for supplies  
• 78.60 Supplies of goods to insurers in the course of settling claims  
Subdivision 78-C--Third parties
• 78.65 Payments etc. to third parties by insurers  
• 78.70 Payments etc. to third parties by insured entities  
• 78.75 Creditable acquisitions relating to rights of subrogation  
Subdivision 78-D--Insured entities that are not registered etc.
• 78.80 Net amounts  
• 78.85 GST returns  
• 78.90 Payments of GST  
Subdivision 78-E--Statutory compensation schemes
• 78.95 GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty  
• 78.100 Settlements of claims for compensation under statutory compensation schemes  
• 78.105 Meaning of statutory compensation scheme  
Subdivision 78-F--Miscellaneous
• 78.110 Effect of judgments and court orders  
• 78.115 Exclusion of certain Commonwealth, State or Territory insurance schemes  
• 78.118 Portfolio transfers  
• 78.120 HIH rescue package  

Division 79--Compulsory third party schemes

• 79.1 What this Division is about  
Subdivision 79-A--Modified application of Division 78 to certain compulsory third party scheme payments and supplies under insurance policies
• 79.5 Application of sections 78 - 10 and 78 - 15 (about decreasing adjustments) where premium selection test is satisfied  
• 79.10 Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied  
• 79.15 Application of sections 78 - 10 and 78 - 15 (about decreasing adjustments) where sole operator election to use average input tax credit entitlement  
• 79.20 Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery  
Subdivision 79-B--Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies
• 79.25 Meaning of CTP hybrid payment or supply  
• 79.30 Application of Division 78  
Subdivision 79-C--Other payments and supplies under compulsory third party schemes
• 79.35 Meaning of CTP compensation or ancillary payment or supply etc.  
• 79.40 GST on CTP premiums is exclusive of stamp duty  
• 79.45 Exclusion of certain compulsory third party schemes  
• 79.50 Decreasing adjustments for CTP compensation or ancillary payments or supplies  
• 79.55 Increasing adjustments for payments of excess etc. under compulsory third party schemes  
• 79.60 Effect of settlements and payments under compulsory third party schemes  
• 79.65 Taxable supplies relating to recovery by operators of compulsory third party schemes  
• 79.70 Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes  
• 79.75 Adjustment events relating to increasing adjustments under section 79 - 55  
• 79.80 Payments of excess under compulsory third party schemes are not consideration for supplies  
• 79.85 Supplies of goods to operators in the course of settling claims  
• 79.90 Effect of judgments and court orders  
Subdivision 79-D--Compulsory third party scheme decreasing adjustments worked out using applicable average input tax credit fraction
• 79.95 How to work out decreasing adjustments using the applicable average input tax credit fraction  
• 79.100 Meaning of average input tax credit fraction  

Division 80--Settlement sharing arrangements

• 80.1 What this Division is about  
Subdivision 80-A--Insurance policy settlement sharing arrangements
• 80.5 Meaning of insurance policy settlement sharing arrangement etc.  
• 80.10 Effect of becoming parties to industry deeds or entering into settlement sharing arrangements  
• 80.15 Effect of contributing operator's payment  
• 80.20 Managing operator's payments or supplies  
• 80.25 Contributing operator's payment  
• 80.30 Managing operator's increasing adjustment where contributing operator's payment  
• 80.35 Adjustment events relating to managing operator's payment or supply  
Subdivision 80-B--Nominal defendant settlement sharing arrangements
• 80.40 Meaning of nominal defendant settlement sharing arrangement etc.  
• 80.45 Nominal defendant settlement sharing arrangements to which this Subdivision applies  
• 80.50 Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements  
• 80.55 Effect of contributing operator's payment  
• 80.60 Managing operator's payment or supply  
• 80.65 Contributing operator's payment  
• 80.70 Managing operator's increasing adjustment where contributing operator's payment  
• 80.75 Adjustment events relating to managing operator's payment or supply  
Subdivision 80-C--Hybrid settlement sharing arrangements
• 80.80 Meaning of hybrid settlement sharing arrangement etc.  
• 80.85 Subdivision 80 - A to apply to hybrid settlement sharing arrangement, subject to exceptions  
• 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  
• 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  

Division 81--Payments of taxes, fees and charges

• 81.1 What this Division is about  
• 81.5 Effect of payment of tax  
• 81.10 Effect of payment of certain fees and charges  
• 81.15 Other fees and charges that do not constitute consideration  
• 81.20 Division has effect despite sections 9 - 15 and 9 - 17  
• 81.25 Retrospective application of regulations  

Division 82--Supplies in return for rights to develop land

• 82.1 What this Division is about  
• 82.5 Supplies of rights to develop land do not constitute consideration in certain cases  
• 82.10 Supplies by Australian government agencies of rights to develop land are not for consideration  

Division 83--Non-residents making supplies connected with the indirect tax zone

• 83.1 What this Division is about  
• 83.5 "Reverse charge" on supplies made by non - residents  
• 83.10 Recipients who are members of GST groups  
• 83.15 Recipients who are participants in GST joint ventures  
• 83.20 The amount of GST on "reverse charged" supplies made by non - residents  
• 83.25 When non - residents must apply for registration  
• 83.30 When the Commissioner must register non - residents  
• 83.35 Tax invoices not required for "reverse charged" supplies made by non - residents  

Division 84--Offshore supplies

• 84.1 What this Subdivision is about  
• 84.5 Offshore supplies that are taxable supplies under this Subdivision  
• 84.10 "Reverse charge" on offshore supplies  
• 84.12 The amount of GST on offshore supplies that are "reverse charged"  
• 84.13 The amount of input tax credits relating to offshore supplies  
• 84.14 Supplies relating to employee share ownership schemes  
• 84.15 Transfers etc. between branches of the same entity  
• 84.20 The price of taxable supplies of offshore intangibles without, or for inadequate, consideration  
• 84.25 Tax periods for supplies from associates that are not connected with the indirect tax zone  
• 84.30 Adjustments for acquisitions made solely for a creditable purpose  
Subdivision 84-B--Inbound intangible consumer supplies
• 84.45 What this Subdivision is about  
• 84.50 No tax invoices or adjustment notes for inbound intangible consumer supplies  
• 84.55 Operator of electronic distribution platform treated as supplier  
• 84.60 Extension of section 84 - 55 to certain other supplies through an electronic distribution platform  
• 84.65 Meaning of inbound intangible consumer supply  
• 84.70 Meaning of electronic distribution platform  
Subdivision 84-C--Offshore supplies of low value goods
• 84.73 What this Subdivision is about  
• 84.75 Supplies of low value goods that are connected with the indirect tax zone  
• 84.77 Meaning of offshore supply of low value goods  
• 84.79 Meaning of supply of low value goods  
• 84.81 Who makes an offshore supply of low value goods  
• 84.83 Exception--when supplier reasonably believes there will be a taxable importation  
• 84.85 Exception--when there is also a taxable importation  
• 84.87 No tax invoices or adjustment notes for offshore supplies of low value goods  
• 84.89 Notifying amounts of GST to recipients of offshore supplies of low value goods  
• 84.91 The amount of GST on offshore supplies of low value goods made by redeliverers  
• 84.93 Suppliers of offshore supplies of low value goods to ensure tax information is included in customs documents  
Subdivision 84-D--Consumers of offshore supplies
• 84.95 What this Subdivision is about  
• 84.100 When entities are treated as not being Australian consumers  
• 84.105 When entities are treated as not being consumers  

Division 85--Telecommunication supplies

• 85.1 What this Division is about  
• 85.5 When telecommunication supplies are connected with the indirect tax zone  
• 85.10 Meaning of telecommunication supply  

Division 86--Valuable metals

• 86.1 What this Division is about  
• 86.5 "Reverse charge" on supplies of goods consisting of valuable metal  
• 86.10 The valuable metal threshold  
• 86.15 Recipients who are members of GST groups  
• 86.20 Recipients who are participants in GST joint ventures  
• 86.25 The amount of GST on "reverse charged" supplies of goods consisting of valuable metal  

Division 87--Long-term accommodation in commercial residential premises

• 87.1 What this Division is about  
• 87.5 Commercial residential premises that are predominantly for long - term accommodation  
• 87.10 Commercial residential premises that are not predominantly for long - term accommodation  
• 87.15 Meaning of commercial accommodation  
• 87.20 Meaning of long - term accommodation etc.  
• 87.25 Suppliers may choose not to apply this Division  

Division 90--Company amalgamations

• 90.1 What this Division is about  
• 90.5 Supplies not taxable--amalgamated company registered or required to be registered  
• 90.10 Value of taxable supplies--amalgamated company not registered or required to be registered  
• 90.15 Acquisitions not creditable--amalgamated company registered or required to be registered  
• 90.20 Liability after amalgamation for GST on amalgamating company's supplies  
• 90.25 Entitlement after amalgamation to input tax credits for amalgamating company's acquisitions  
• 90.30 Adjustments  
• 90.35 Amalgamating companies accounting on a cash basis  

Division 93--Time limit on entitlements to input tax credits

• 93.1 What this Division is about  
• 93.5 Time limit on entitlements to input tax credits  
• 93.10 Exceptions to time limit on entitlements to input tax credits  
• 93.15 GST no longer able to be taken into account  

Division 96--Supplies partly connected with the indirect tax zone

• 96.1 What this Division is about  
• 96.5 Supplies that are only partly connected with the indirect tax zone  
• 96.10 The value of the taxable components of supplies that are only partly connected with the indirect tax zone  

Division 99--Deposits as security

• 99.1 What this Division is about  
• 99.5 Giving a deposit as security does not constitute consideration  
• 99.10 Attributing the GST relating to deposits that are forfeited etc.  

Division 100--Vouchers

• 100.1 What this Division is about  
• 100.5 Supplies of vouchers with a stated monetary value  
• 100.10 Redemption of vouchers  
• 100.12 Consideration on redemption of vouchers  
• 100.15 Increasing adjustments for unredeemed vouchers  
• 100.18 Arrangement for supply of voucher  
• 100.20 Vouchers supplied to non - residents and redeemed by others in the indirect tax zone  
• 100.25 Meaning of voucher etc.  

Division 102--Cancelled lay-by sales

• 102.1 What this Division is about  
• 102.5 Cancelled lay - by sales  
• 102.10 Attributing GST and input tax credits  

Division 105--Supplies in satisfaction of debts

• 105.1 What this Division is about  
• 105.5 Supplies by creditors in satisfaction of debts may be taxable supplies  
• 105.10 Net amounts  
• 105.15 GST returns  
• 105.20 Payments of GST  

Division 108--Valuation of taxable supplies of goods in bond

• 108.1 What this Division is about  
• 108.5 Taxable supplies of goods in bond etc.  

Division 110--Tax-related transactions

• 110.1 What this Division is about  
Subdivision 110-A--Income tax-related transactions
• 110.5 Transfers of tax losses and net capital losses  
• 110.15 Supplies under operation of consolidated group regime  
• 110.20 Tax sharing agreements--entering into agreement etc.  
• 110.25 Tax sharing agreements--leaving group clear of group liability  
• 110.30 Tax funding agreements  
Subdivision 110-B--Other tax-related transactions
• 110.60 Indirect tax sharing agreements--entering into agreement etc.  
• 110.65 Indirect tax sharing agreements--leaving GST group or GST joint venture clear of liability  

Division 111--Reimbursement of employees etc.

• 111.1 What this Division is about  
• 111.5 Creditable acquisitions relating to reimbursements  
• 111.10 Amounts of input tax credits relating to reimbursements  
• 111.15 Tax invoices relating to reimbursements  
• 111.18 Application of Division to volunteers working for charities etc.  
• 111.20 Application of Division to recipients of certain withholding payments  
• 111.25 Employers paying expenses of employees etc.  
• 111.30 Reimbursements etc. of former or future employees etc.  

Division 113--PAYG voluntary agreements

• 113.1 What this Division is about  
• 113.5 Supply of work or services not a taxable supply  
 

CHAPTER 4--The special rules

PART 4-3--SPECIAL RULES MAINLY ABOUT IMPORTATIONS

Division 114--Importations without entry for home consumption

• 114.1 What this Division is about  
• 114.5 Importations without entry for home consumption  
• 114.10 Goods that have already been entered for home consumption etc.  
• 114.15 Payments of amounts of assessed GST where security for payment of customs duty is forfeited  
• 114.20 Payments of amounts of assessed GST where delivery into home consumption is authorised under section 71 of the Customs Act  
• 114.25 Warehoused goods entered for home consumption by an entity other than the importer  

Division 117--Valuation of re-imported goods

• 117.1 What this Division is about  
• 117.5 Valuation of taxable importations of goods that were exported for repair or renovation  
• 117.10 Valuation of taxable importations of live animals that were exported  
• 117.15 Refunds of assessed GST on certain reimportations of live animals  

PART 4-4--SPECIAL RULES MAINLY ABOUT NET AMOUNTS AND ADJUSTMENTS

Division 123--Simplified accounting methods for retailers and small enterprise entities

• 123.1 What this Division is about  
• 123.5 Commissioner may determine simplified accounting methods  
• 123.7 Meaning of small enterprise entity  
• 123.10 Choosing to apply a simplified accounting method  
• 123.15 Net amounts  

Division 126--Gambling

• 126.1 What this Division is about  
• 126.5 Global accounting system for gambling supplies  
• 126.10 Global GST amounts  
• 126.15 Losses carried forward  
• 126.20 Bad debts  
• 126.25 Application of Subdivision 9 - C  
• 126.27 When gambling supplies are connected with the indirect tax zone  
• 126.30 Gambling supplies do not give rise to creditable acquisitions  
• 126.32 Repayments of gambling losses are not consideration  
• 126.33 Tax invoices not required for gambling supplies  
• 126.35 Meaning of gambling supply and gambling event  

Division 129--Changes in the extent of creditable purpose

• 129.1 What this Division is about  
Subdivision 129-A--General
• 129.5 Adjustments arising under this Division  
• 129.10 Adjustments do not arise under this Division for acquisitions and importations below a certain value  
• 129.15 Adjustments do not arise under this Division where there are adjustments under Division 130  
Subdivision 129-B--Adjustment periods
• 129.20 Adjustment periods  
• 129.25 Effect on adjustment periods of things being disposed of etc.  
Subdivision 129-C--When adjustments for acquisitions and importations arise
• 129.40 Working out whether you have an adjustment  
• 129.45 Gifts to gift - deductible entities  
• 129.50 Creditable purpose  
• 129.55 Meaning of apply  
Subdivision 129-D--Amounts of adjustments for acquisitions and importations
• 129.70 The amount of an increasing adjustment  
• 129.75 The amount of a decreasing adjustment  
• 129.80 Effect of adjustment under certain Divisions  
Subdivision 129-E--Attributing adjustments under this Division
• 129.90 Attributing your adjustments for changes in extent of creditable purpose  

Division 130--Goods applied solely to private or domestic use

• 130.1 What this Division is about  
• 130.5 Goods applied solely to private or domestic use  

Division 131--Annual apportionment of creditable purpose

• 131.1 What this Division is about  
Subdivision 131-A--Electing to have annual apportionment
• 131.5 Eligibility to make an annual apportionment election  
• 131.10 Making an annual apportionment election  
• 131.15 Annual apportionment elections by representative members of GST groups  
• 131.20 Duration of an annual apportionment election  
Subdivision 131-B--Consequences of electing to have annual apportionment
• 131.40 Input tax credits for acquisitions that are partly creditable  
• 131.45 Input tax credits for importations that are partly creditable  
• 131.50 Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars  
• 131.55 Increasing adjustments relating to annually apportioned acquisitions and importations  
• 131.60 Attributing adjustments under section 131 - 55  

Division 132--Supplies of things acquired etc. without full input tax credits

• 132.1 What this Division is about  
• 132.5 Decreasing adjustments for supplies of things acquired, imported or applied for a purpose that is not fully creditable  
• 132.10 Attribution of adjustments under this Division  

Division 133--Providing additional consideration under gross-up clauses

• 133.1 What this Division is about  
• 133.5 Decreasing adjustments for additional consideration provided under gross - up clauses  
• 133.10 Availability of adjustments under Division 19 for acquisitions  

Division 134--Third party payments

• 134.1 What this Division is about  
• 134.5 Decreasing adjustments for payments made to third parties  
• 134.10 Increasing adjustments for payments received by third parties  
• 134.15 Attribution of decreasing adjustments  
• 134.20 Third party adjustment notes  
• 134.25 Adjustment events do not arise  
• 134.30 Application of sections 48 - 55 and 49 - 50  

Division 135--Supplies of going concerns

• 135.1 What this Division is about  
• 135.5 Initial adjustments for supplies of going concerns  
• 135.10 Later adjustments for supplies of going concerns  

Division 136--Bad debts relating to transactions that are not taxable or creditable to the fullest extent

• 136.1 What this Division is about  
Subdivision 136-A--Bad debts relating to partly taxable or creditable transactions
• 136.5 Adjustments relating to partly taxable supplies  
• 136.10 Adjustments in relation to partly creditable acquisitions  
Subdivision 136-B--Bad debts relating to transactions that are taxable or creditable at less than 1/11 of the price
• 136.30 Writing off bad debts (taxable supplies)  
• 136.35 Recovering amounts previously written off (taxable supplies)  
• 136.40 Bad debts written off (creditable acquisitions)  
• 136.45 Recovering amounts previously written off (creditable acquisitions)  
• 136.50 Meanings of taxable at less than 1 / 11 of the price and creditable at less than 1 / 11 of the consideration  

Division 137--Stock on hand on becoming registered etc.

• 137.1 What this Division is about  
• 137.5 Adjustments for stock on hand on becoming registered etc.  

Division 138--Cessation of registration

• 138.1 What this Division is about  
• 138.5 Adjustments for cessation of registration  
• 138.10 Attributing adjustments for cessation of registration  
• 138.15 Ceasing to be registered--amounts not previously attributed  
• 138.17 Situations to which this Division does not apply  
• 138.20 Application of Division 129  

Division 139--Distributions from deceased estates

• 139.1 What this Division is about  
• 139.5 Adjustments for distributions from deceased estates  
• 139.10 Attributing adjustments for distributions from deceased estates  
• 139.15 Application of Division 129  

Division 141--Tradex scheme goods

• 141.1 What this Division is about  
• 141.5 Adjustments for applying goods contrary to the Tradex Scheme  
• 141.10 Meaning of tradex scheme goods etc.  
• 141.15 Attribution of adjustments under this Division  
• 141.20 Application of Division 129  

Division 142--Excess GST

• 142.1 What this Division is about  
Subdivision 142-A--Excess GST unrelated to adjustments
• 142.5 When this Subdivision applies  
• 142.10 Refunding the excess GST  
• 142.15 When section 142 - 10 does not apply  
• 142.16 No refund of excess GST relating to supplies treated as non - taxable importations  
Subdivision 142-B--GST related to cancelled supplies
• 142.20 Refunding GST relating to cancelled supplies  
Subdivision 142-C--Passed-on GST
• 142.25 Working out if GST has been passed on  

PART 4-5--SPECIAL RULES MAINLY ABOUT REGISTRATION

Division 144--Taxis

• 144.1 What this Division is about  
• 144.5 Requirement to register  

Division 146--Limited registration entities

• 146.1 What this Division is about  
• 146.5 Limited registration entities  
• 146.10 Limited registration entities cannot make creditable acquisitions  
• 146.15 Limited registration entities cannot make creditable importations  
• 146.20 Entries in the Australian Business Register  
• 146.25 Limited registration entities have only quarterly tax periods  

Division 149--Government entities

• 149.1 What this Division is about  
• 149.5 Government entities may register  
• 149.10 Government entities are not required to be registered  
• 149.15 GST law applies to registered government entities  
• 149.20 Government entities not required to cancel their registration  
• 149.25 Membership requirements of a government GST group  

PART 4-6--SPECIAL RULES MAINLY ABOUT TAX PERIODS

Division 151--Annual tax periods

• 151.1 What this Division is about  
Subdivision 151-A--Electing to have annual tax periods
• 151.5 Eligibility to make an annual tax period election  
• 151.10 Making an annual tax period election  
• 151.15 Annual tax period elections by representative members of GST groups  
• 151.20 When you must make your annual tax period election  
• 151.25 Duration of an annual tax period election  
Subdivision 151-B--Consequences of electing to have annual tax periods
• 151.40 Annual tax periods  
• 151.45 When GST returns for annual tax periods must be given  
• 151.50 When payments of assessed net amounts for annual tax periods must be made  
• 151.55 An entity's concluding annual tax period  
• 151.60 The effect of incapacitation or cessation  

Division 153--Agents etc. and insurance brokers

• 153.1 What this Division is about  
Subdivision 153-A--General
• 153.5 Attributing the input tax credits for your creditable acquisitions  
• 153.10 Attributing your adjustments  
• 153.15 Tax invoices  
• 153.20 Adjustment notes  
• 153.25 Insurance supplied through insurance brokers  
Subdivision 153-B--Principals and intermediaries as separate suppliers or acquirers
• 153.50 Arrangements under which intermediaries are treated as suppliers or acquirers  
• 153.55 The effect of these arrangements on supplies  
• 153.60 The effect of these arrangements on acquisitions  
• 153.65 Determinations that supplies or acquisitions are taken to be under these arrangements  

Division 156--Supplies and acquisitions made on a progressive or periodic basis

• 156.1 What this Division is about  
• 156.5 Attributing the GST on progressive or periodic supplies  
• 156.10 Attributing the input tax credits on progressive or periodic acquisitions  
• 156.15 Progressive or periodic supplies partly connected with the indirect tax zone  
• 156.17 Application of Division 58 to progressive or periodic supplies and acquisitions  
• 156.20 Application of Division 129 to progressive or periodic acquisitions  
• 156.22 Leases etc. treated as being on a progressive or periodic basis  
• 156.23 Certain supplies or acquisitions under hire purchase agreements treated as not on progressive or periodic basis  
• 156.25 Accounting on a cash basis  

Division 157--Accounting basis of charities etc.

• 157.1 What this Division is about  
• 157.5 Charities etc. choosing to account on a cash basis  
• 157.10 Charities etc. ceasing to account on a cash basis  

Division 158--Hire purchase agreements

• 158.1 What this Division is about  
• 158.5 Treat as not accounting on a cash basis  

Division 159--Changing your accounting basis

• 159.1 What this Division is about  
• 159.5 Ceasing to account on a cash basis--amounts not previously attributed  
• 159.10 Ceasing to account on a cash basis--amounts partly attributed  
• 159.15 Ceasing to account on a cash basis--bad debts  
• 159.20 Starting to account on a cash basis  
• 159.25 Starting to account on a cash basis--bad debts  
• 159.30 Entities ceasing to exist or coming into existence  

PART 4-7--SPECIAL RULES MAINLY ABOUT RETURNS, PAYMENTS AND REFUNDS

Division 162--Payment of GST by instalments

• 162.1 What this Division is about  
Subdivision 162-A--Electing to pay GST by instalments
• 162.5 Eligibility to elect to pay GST by instalments  
• 162.10 Your current GST lodgment record  
• 162.15 Electing to pay GST by instalments  
• 162.20 Elections by representative members of GST groups  
• 162.25 When you must make your election  
• 162.30 Duration of your election  
Subdivision 162-B--Consequences of electing to pay GST by instalments
• 162.50 GST instalment payers  
• 162.55 Tax periods for GST instalment payers  
• 162.60 When GST returns for GST instalment payers must be given  
• 162.65 The form and contents of GST returns for GST instalment payers  
• 162.70 Payment of GST instalments  
• 162.75 Giving notices relating to GST instalments  
• 162.80 Certain entities pay only 2 GST instalments for each year  
• 162.85 A GST instalment payer's concluding tax period  
• 162.90 The effect of incapacitation or cessation  
• 162.95 The effect of changing the membership of GST groups  
• 162.100 General interest charge on late payment  
• 162.105 Net amounts for GST instalment payers  
• 162.110 When payments of assessed net amounts must be made--GST instalment payers  
Subdivision 162-C--GST instalments
• 162.130 What are your GST instalments  
• 162.135 Notified instalment amounts  
• 162.140 Varied instalment amounts  
• 162.145 Your annual GST liability  
Subdivision 162-D--Penalty payable in certain cases if varied instalment amounts are too low
• 162.170 What this Subdivision is about  
• 162.175 GST payments are less than 85% of annual GST liability  
• 162.180 Estimated annual GST amount is less than 85% of annual GST liability  
• 162.185 Shortfall in GST instalments worked out on the basis of estimated annual GST amount  
• 162.190 Periods for which penalty is payable  
• 162.195 Reduction in penalties if notified instalment amount is less than 25% of annual GST liability  
• 162.200 Reduction in penalties if GST instalment shortfall is made up in a later instalment  
• 162.205 This Subdivision does not create a liability for general interest charge  

Division 165--Anti-avoidance

• 165.1 What this Division is about  
Subdivision 165-A--Application of this Division
• 165.5 When does this Division operate?  
• 165.10 When does an entity get a GST benefit from a scheme?  
• 165.15 Matters to be considered in determining purpose or effect  
Subdivision 165-B--Commissioner may negate effects of schemes for GST benefits
• 165.40 Commissioner may make declaration for purpose of negating avoider's GST benefits  
• 165.45 Commissioner may reduce an entity's net amount or GST to compensate  
• 165.50 Declaration has effect according to its terms  
• 165.55 Commissioner may disregard scheme in making declarations  
• 165.60 One declaration may cover several tax periods and importations  
• 165.65 Commissioner must give copy of declaration to entity affected  

Division 168--Tourist refund scheme

• 168.1 What this Division is about  
• 168.5 Tourist refund scheme  
• 168.10 Supplies later found to be GST - free supplies  

Division 171--Customs security etc. given on taxable importations

• 171.1 What this Division is about  
• 171.5 Security or undertaking given under section 162 or 162A of the Customs Act  
 

CHAPTER 5--Miscellaneous

PART 5-1--MISCELLANEOUS

Division 176--Endorsement of charities etc.

• 176.1 Endorsement by Commissioner as charity  

Division 177--Miscellaneous

• 177.1 Commonwealth etc. not liable to pay GST  
• 177.3 Acquisitions from State or Territory bodies where GST liability is notional  
• 177.5 Cancellation of exemptions from GST  
• 177.10 Ministerial determinations  
• 177.11 Delegation by Aged Care Secretary  
• 177.12 GST implications of references to price, value etc. in other Acts  
• 177.15 Regulations  
• 177.20 Review of provisions relating to offshore supplies of low value goods  
 

CHAPTER 6--Interpreting this Act

PART 6-1--RULES FOR INTERPRETING THIS ACT

Division 182--Rules for interpreting this Act

• 182.1 What forms part of this Act  
• 182.5 What does not form part of this Act  
• 182.10 Explanatory sections, and their role in interpreting this Act  
• 182.15 Schedules 1, 2 and 3  

PART 6-2--MEANING OF SOME IMPORTANT CONCEPTS

Division 184--Meaning of entity

• 184.1 Entities  
• 184.5 Supplies etc. by partnerships and other unincorporated bodies  

Division 188--Meaning of GST turnover

• 188.1 What this Division is about  
• 188.5 Explanation of the turnover thresholds  
• 188.10 Whether your GST turnover meets, or does not exceed, a turnover threshold  
• 188.15 Current GST turnover  
• 188.20 Projected GST turnover  
• 188.22 Settlements of insurance claims to be disregarded  
• 188.23 Supplies "reverse charged" under Division 83 or 86 not to be included in a recipient's GST turnover  
• 188.24 Supplies to which Subdivision 153 - B applies  
• 188.25 Transfer of capital assets, and termination etc. of enterprise, to be disregarded  
• 188.30 The value of non - taxable supplies  
• 188.32 The value of gambling supplies  
• 188.35 The value of loans  
• 188.40 Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold  

Division 189--Exceeding the financial acquisitions threshold

• 189.1 What this Division is about  
• 189.5 Exceeding the financial acquisitions threshold--current acquisitions  
• 189.10 Exceeding the financial acquisitions threshold--future acquisitions  
• 189.15 Meaning of financial acquisition  

Division 190--90% owned groups of companies

• 190.1 90% owned groups  
• 190.5 When a company has at least a 90% stake in another company  

PART 6-3--DICTIONARY

Division 195--Dictionary

• 195.1 Dictionary  
• SCHEDULE 1 Food that is not GST-free
• SCHEDULE 2 Beverages that are GST-free
• SCHEDULE 3 Medical aids and appliances