Australian GST legislation : with overview : current to 1 January 2019. [22nd edition.] 9781925894028, 1925894029

Table of contents :
Product Information
Overview
Introduction
How GST operates
Special rules
Transitional and related matters
Legislative sources
Checklist of Defined Terms
GST Legislation Annotator
GST Legislative Determinations Tracker
GST Act
A New Tax System (Goods and Services Tax) Act 1999
BACKGROUND
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
Chapter 1 — Introduction
Chapter 2 — The basic rules
Chapter 3 — The exemptions
Chapter 4 — The special rules
Chapter 5 — Miscellaneous
Chapter 6 — Interpreting this Act
Schedule 1 — Food that is not GST-free
Schedule 2 — Beverages that are GST-free
Schedule 3 — Medical aids and appliances
GST Regulations
A New Tax System (Goods and Services Tax) Regulations 1999
BACKGROUND
A New Tax System (Goods and Services Tax) Regulations 1999
A New Tax System (Goods and Services Tax) Regulations 1999
A New Tax System (Goods and Services Tax) Regulations 1999
Part 1 — Preliminary
Part 2-5 — Registration
Part 2-6 — Tax periods
Part 2-7 — Returns, payments and refunds
Part 3-1 — Supplies that are not taxable supplies
Part 4-1 — Special rules mainly about particular ways entities are organised
Part 4-2 — Special rules mainly about supplies and acquisitions
Part 4-7 — Special rules mainly about returns, payments and refunds
Part 6-3 — Regulations relating to the Dictionary in the Act
Part 6-4 — Transitional arrangements
Schedule 3 — Medical aids and appliances
Schedule 5 — Rules for the supply of goods to a relevant traveller
Schedule 7 — Examples of financial supply
Schedule 8 — Examples of supply that is not financial supply
Schedule 10 — Statutory compensation schemes
Schedule 11 — Compulsory third party schemes
Schedule 12 — First aid or life saving course
Schedule 15 — Transitional arrangements
Dictionary
GST Transition Act and Regulations
A New Tax System (Goods and Services Tax Transition) Act 1999
BACKGROUND
A New Tax System (Goods and Services Tax Transition) Act 1999
A New Tax System (Goods and Services Tax Transition) Act 1999
A New Tax System (Goods and Services Tax Transition) Act 1999
Part 1 — Introduction
Part 2 — Start of GST
Part 3 — Agreements spanning 1 July 2000
Part 4 — Stock on hand on 1 July 2000
Part 5 — Special transitional rules
Part 6 — Regulations
Schedule 1 — Amendment of the sales tax law (Repealed)
A New Tax System (Goods and Services Tax Transition) Regulations 2000
BACKGROUND
A New Tax System (Goods and Services Tax Transition) Regulations 2000
A New Tax System (Goods and Services Tax Transition) Regulations 2000
A New Tax System (Goods and Services Tax Transition) Regulations 2000
Part 1 — Preliminary
Part 1A — Agreements also spanning 1 July 2005
Part 2 — Stock on hand on 1 July 2000 (Repealed)
Part 3 — Special transitional rules
Part 4 — New Tax System changes — prescribed changes
Schedule 1 — Compulsory third party schemes
GST Imposition Acts
A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999
BACKGROUND
A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999
A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999
A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999
A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999
BACKGROUND
A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999
A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999
A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999
A New Tax System (Goods and Services Tax Imposition — General) Act 1999
BACKGROUND
A New Tax System (Goods and Services Tax Imposition — General) Act 1999
A New Tax System (Goods and Services Tax Imposition — General) Act 1999
A New Tax System (Goods and Services Tax Imposition — General) Act 1999
A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005
BACKGROUND
A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005
A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005
A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005
BACKGROUND
A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005
A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005
A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005
BACKGROUND
A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005
A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005
Luxury Car Tax and Wine Equalisation Tax Acts and Regulations
A New Tax System (Luxury Car Tax) Act 1999
BACKGROUND
A New Tax System (Luxury Car Tax) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
Part 1 — Preliminary
Part 2 — Luxury car tax
Part 3 — Paying the luxury car tax
Part 4 — Miscellaneous
Part 5 — Rules for interpreting this Act
A New Tax System (Luxury Car Tax) Regulations 2000
BACKGROUND
A New Tax System (Luxury Car Tax) Regulations 2000
A New Tax System (Luxury Car Tax) Regulations 2000
A New Tax System (Luxury Car Tax) Regulations 2000
Schedule 1 — Emergency vehicles
A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999
BACKGROUND
A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999
A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999
A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999
A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999
BACKGROUND
A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999
A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999
A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999
A New Tax System (Luxury Car Tax Imposition — General) Act 1999
BACKGROUND
A New Tax System (Luxury Car Tax Imposition — General) Act 1999
A New Tax System (Luxury Car Tax Imposition — General) Act 1999
A New Tax System (Luxury Car Tax Imposition — General) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
BACKGROUND
A New Tax System (Wine Equalisation Tax) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
Part 1 — Introduction
Part 2 — Wine tax
Part 3 — Quoting
Part 4 — Wine tax credits
Part 5 — Payments and refunds of wine tax
Part 6 — Miscellaneous
Part 7 — Interpreting this Act
A New Tax System (Wine Equalisation Tax) Regulations 2000
BACKGROUND
A New Tax System (Wine Equalisation Tax) Regulations 2000
A New Tax System (Wine Equalisation Tax) Regulations 2000
A New Tax System (Wine Equalisation Tax) Regulations 2000
Part 1 — Preliminary
Part 5 — Payments and refunds of wine tax
Part 7 — Interpreting the Act
A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999
BACKGROUND
A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999
A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999
A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999
BACKGROUND
A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999
A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999
A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999
BACKGROUND
A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999
A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999
Other Legislation
TAXATION ADMINISTRATION ACT 1953 [Extracts]
BACKGROUND
Taxation Administration Act 1953 (extracts)
Taxation Administration Act 1953 (extracts)
Taxation Administration Act 1953 (extracts)
Part IIB — Running balance accounts, application of payments and credits, and related matters
Part IVC — Taxation objections, reviews and appeals
Schedule 1 — Collection and recovery of income tax and other liabilities
A New Tax System (Australian Business Number) Act 1999
BACKGROUND
A New Tax System (Australian Business Number) Act 1999
A New Tax System (Australian Business Number) Act 1999
A New Tax System (Australian Business Number) Act 1999
Part 1 — Preliminary
Part 2 — Registering for ABN purposes
Part 3 — Administration
Part 4 — Rules for interpreting this Act
A New Tax System (Australian Business Number) Regulations 1999
BACKGROUND
A New Tax System (Australian Business Number) Regulations 1999
A New Tax System (Australian Business Number) Regulations 1999
A New Tax System (Australian Business Number) Regulations 1999
Part 1 — Preliminary
Part 2 — Information for Australian Business Register
Part 3 — Access to Australian Business Register
Part 4 — Disclosure of information
Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001
BACKGROUND
Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001
Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001
Veterans' Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001
Part 1 — Preliminary
Part 2 — Eligibility for motorcycle benefit
Part 3 — Applications for motorcycle benefit
Part 4 — Payment of motorcycle benefit
Part 5 — Review of decisions
Pending/Draft Legislation
Treasury Laws Amendment (2017 Measures No 9) Bill 2017: TSY/45/248 Real property transactions
Text of the Draft Bill
Exposure Draft Legislation: Withholding GST from property transactions
[Miscellaneous information]
LEGISLATION INDEX
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Citation preview

Product Information Disclaimer No person should rely on the contents of this publication without first obtaining advice from a qualified professional person. This publication is sold on the terms and understanding that (1) the authors, consultants and editors are not responsible for the results of any actions taken on the basis of information in this publication, nor for any error in or omission from this publication; and (2) the publisher is not engaged in rendering legal, accounting, professional or other advice or services. The publisher, and the authors, consultants and editors, expressly disclaim all and any liability and responsibility to any person, whether a purchaser or reader of this publication or not, in respect of anything, and of the consequences of anything, done or omitted to be done by any such person in reliance, whether wholly or partially, upon the whole or any part of the contents of this publication. Without limiting the generality of the above, no author, consultant or editor shall have any responsibility for any act or omission of any other author, consultant or editor. Commonwealth legislation reproduced © Commonwealth of Australia (2019) All legislation herein is reproduced by permission but does not purport to be the official or authorised version. It is subject to Commonwealth of Australia copyright. The Copyright Act 1968 permits certain reproduction and publication of Commonwealth legislation and judgements. In particular, section 182A of the Act enables a complete copy to be made by or on behalf of a particular person. For reproduction or publication beyond that permitted by the Act, permission should be sought in writing. Requests should be addressed to Commonwealth Copyright Administration, Attorney-General’s Department, Robert Garran Offices, National Circuit, Barton ACT 2600, or posted at www.ag.gov.au/cca. Publisher’s note The publisher advises that, although the legislation in this publication is not the authorised official version, the greatest care has been taken in its preparation to ensure exact conformity with the law as enacted.

About Wolters Kluwer Wolters Kluwer is a leading provider of accurate, authoritative and timely information services for professionals across the globe. We create value by combining information, deep expertise, and technology to provide our customer with solutions that contribute to the quality and effectiveness of their services. Professionals turn to us when they need actionable information to better serve their clients. With the integrity and accuracy of over 45 years’ experience in Australia and New Zealand, and over 175 years internationally, Wolters Kluwer is lifting the standard in software, knowledge, tools and education. In the areas of taxation, superannuation and financial planning, Wolters Kluwer publishes a comprehensive range of online services, loose-leaf services, annual books and newsletters. Other GST publications from Wolters Kluwer include the Australian GST Guide (an annual subscription service, available in print and online), the Australian Master GST Guide (a practical guide to GST, available annually in book form, or updated quarterly online) and GST in Practice — Transactions and Precedents (an annual subscription service designed specifically for lawyers). Wolters Kluwer ― When you have to be right Enquiries are welcome on 1 300 300 224. First edition .................................... July 1999

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Eleventh edition .................................... January 2008 ISBN 978-1-925894-02-8 © 2019 CCH Australia Limited All rights reserved. No part of this work covered by copyright may be reproduced or copied in any form or by any means (graphic, electronic or mechanical, including photocopying, recording, recording taping, or information retrieval systems) without the written permission of the publisher.

Foreword The goods and services tax (GST) is one of the most important and far-reaching tax measures ever introduced in Australia. It affects every single business. This book contains all the Acts and Regulations relating to Australia’s GST system. It incorporates all the amendments to 1 January 2019. It also contains an overview of the framework and operation of that system, cross-referring the reader to relevant provisions in the legislation. A comprehensive index provides a quick method for locating particular sections on topics of interest. In addition, a “Checklist of Defined Terms” contains the full definitions of terms used in the GST legislation which are defined in non-GST legislation (eg Income Tax Assessment Act 1997). The book also has a GST Legislation Annotator. This handy tool enables the user to check whether a particular provision of the GST legislation has been referred to in cases or in Taxation Office rulings and determinations. Another useful feature included in the book is the GST Legislative Determinations Tracker. The Tracker lists, in section order, the legislative determinations that have been made by the Commissioner or certain authorised Federal Government Ministers. The legislation reproduced in this publication is not the authorised official version. The greatest care, however, has been taken to ensure exact conformity with the law as enacted, and precise reproduction of graphic features of the new Acts. The legislation complies with the official look and format of the Office of Parliamentary Council (OPC). This format is designed to make the legislation easier to read. History notes of amendments to the legislation are provided. Amending legislation is listed in a table at the beginning of each Act. The table gives the date of assent to each of these Acts.

Detailed commentary on the legislation is included in Wolters Kluwer’s Australian GST Guide. This publication also provides the full text of GST rulings issued by the Commissioner, relevant GST cases, amending Bills and Explanatory Memoranda. Its companion publication, the Australian Master GST Guide, explains GST concepts with practical checklists, examples and clear language. The Australian Master GST Guide is also available as an online subscription service which is updated quarterly. Lawyers, in particular, might also be interested in Wolters Kluwer’s GST in Practice — Transactions and Precedents which provides commentary on a range of relevant transactions and provides guidance on drafting precedents on specific clauses. Wolters Kluwer January 2019

Wolters Kluwer Acknowledgments Wolters Kluwer wishes to thank the following who contributed to and supported this publication: Regional Director — Research and Learning: Lauren Ma Head of Content — APAC: Diana Winfield Editor: Karen Bang Cover Designer: Anjali Kakkad Content Coordinator: Nathan Grice

Overview Introduction ¶1-000 What is GST? A 10% goods and services tax (GST) started full operation in Australia on 1 July 2000. GST is an indirect, broad-based consumption tax. • Indirect means that it is levied on the supply of goods, services or activities, rather than directly on income. Other indirect taxes include stamp duty. • A broad-based tax applies generally to all transactions by all types of taxpayers, with only limited exceptions. It can be contrasted with taxes such as sales tax, which was generally limited to transactions involving sales, and transactions involving certain types of goods. • Consumption tax means that instead of being applied to income (as measured by the amounts that are received), GST is applied to consumption (as measured by the amounts that are spent). The tax is ultimately borne by consumers, not by producers or suppliers. GST is similar to taxes known in other countries as value-added taxes. “Value-added” means that the net tax payable at any one stage is based on the increase in the price. Despite its name, GST is not limited to “goods and services” in the normally understood sense. For example, it also applies to real estate and the creation of rights. GST is therefore a convenient, but not an entirely accurate, shorthand term. GST has significant effects on business procedures and requires many businesses to re-evaluate their business practices. In particular, the impact of GST on pricing and cash flow flows through to many areas of business organisation. GST is governed principally by the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). All section or Division references in this Overview are to this Act unless otherwise stated. For details of other GST-related legislation, see ¶1-520.

¶1-010 A 10-point guide to GST Below is a 10-point simplified snapshot of how GST works. Each of these steps is explained later in this Overview. (1) GST liability. Liability for GST arises where a registered business makes supplies to its customers. The GST is imposed at the rate of 10%. Typically, it is included in the price paid by the recipient of the goods and services. The supplier must account for the amount of GST to the ATO (¶1-100). (2) Getting credits for GST. If the recipient of goods or services is a registered business entity, it will normally be able to claim a credit for the amount of GST in the price of its acquisition, provided it holds a tax invoice. This credit — called an input tax credit — is offset against any GST on goods or services that the recipient supplies to its own customers (¶1-100, ¶1-140). (3) Burden on end-consumer. The net effect is that registered business entities receive an amount representing GST but do not keep it, and pay an amount representing GST but get a credit for it. This means that they act essentially as collecting agents for the tax. The ultimate burden of the tax falls on the private consumer of the goods and services, as this person gets no credit for the GST component of the price they pay (¶1-100). (4) Registration. Most entities will have to register for GST, although there are some exceptions. If an entity is not registered, GST normally cannot apply to the supply, and the supplier cannot claim credits for

the GST component of its related acquisition (¶1-110). (5) Returns. Businesses account to the ATO for their GST liabilities and credit entitlements by making a GST return in their Business Activity Statement, or “BAS” (¶1-150). A separate GST return is made for each tax period, though some exemptions apply to quarterly taxpayers on the “instalments” system. (6) Accounting basis and tax periods. GST and input tax credits are allocated to particular tax periods either on a cash basis (based on when amounts are received or paid out) or on an accruals basis (based on when invoices are sent or received). There are restrictions on who can use the cash basis (¶1-130). Tax periods may be monthly, quarterly or, in some limited situations, annually. Monthly returns are compulsory in some situations, such as where turnover is $20m or more (¶1-120). (7) Tax or refund? If the GST allocated to a tax period is more than the credits for that period, the business is liable for the balance to the ATO. If the credits exceed the GST, the business is entitled to a credit or refund (¶1-150). Adjustments may need to be made later if there is a change of circumstances (¶1-140). (8) GST exemptions. Some transactions are outside the scope of GST altogether because, for example, they are gifts, are made by unregistrable people, or have no connection with Australia (¶1-160). Others are “GST-free” which means that there is no liability for GST on the supply, but the supplier can claim credits for the GST on its own related acquisitions. The main GST-free items are specified exports, health, food, education, international travel and certain charitable activities (¶1-165). (9) Input taxed supplies. A small range of supplies are “input taxed”. This means that there is no liability for GST on supplies made, and that the supplier cannot claim credits for the GST on its own acquisitions. The main input taxed items are financial services and the supply of residential rental premises (¶1-170). (10) Special rules apply to a wide range of items including charities and non-profit bodies (¶1-200), GST groups and joint ventures (¶1-210), financial supplies (¶1-220), superannuation funds (¶1-230), insurance (¶1-240), vehicles (¶1-250), small businesses (¶1-255), real property (¶1-260), buying and selling a business (¶1-270), importations (¶1-280) and second-hand goods (¶1-290). Other special rules are noted at ¶1-300.

How GST operates ¶1-100 GST liability and input tax credits GST applies where an entity supplies goods or services — including real property and rights — in the course of carrying on an enterprise such as a business (Div 7). These are called taxable supplies. For there to be a taxable supply, the entity — called the “supplier” — must be registered or required to be registered (¶1-110), the supply must be made for consideration and it must be connected with Australia (Div 9). It should be noted that from 1 July 2015, the term “indirect tax zone” (s 195-1) replaced the term “Australia” in nearly all instances in the GST Act, without significant alteration in meaning. However, for simplicity, this commentary continues to use the term “Australia”. A typical example of a “supply” is a sale, but anything else that could be described as a supply in the normal sense of the word is also covered (s 9-10). A supply includes creating or surrendering a right. The rate of GST is 10%. The entity must account for this amount to the ATO. Normally, it will be included in the price charged to the customer. If an entity acquires goods or services in carrying on its enterprise, it can claim a credit for the GST component of the price. This is called an input tax credit because it is a credit on business inputs. For this to apply, the entity — called the “recipient” — must be registered, or required to be registered (¶1-110), the acquisition must be made for consideration and it must be connected with Australia (Div 11; GST Ruling GSTR 2008/1). A four-year limit applies to making claims for input tax credits (Div 93; Div 133). The combined effect of these rules is that the ultimate burden of the GST will normally fall on the enduser, or private consumer. The businesses that form part of the chain of supply act as progressive

collectors of the tax, but do not ultimately bear the burden of it. The following example gives an idea of how GST is accounted for at the various stages of production. ▸ Example A customer buys a leather briefcase from a retailer. The retailer had acquired the briefcase from a leather goods manufacturer that had acquired the leather to make the briefcase from a tannery. The tannery had bought cow hide from an abattoir to make the leather. Assume that all parties are registered except for the customer. The GST rules apply as follows: (1) The abattoir sells the cow hide to the tannery for $22 (including $2 GST). When the abattoir fills in its GST return, it takes the GST it collected on its sale to the tannery ($2), subtracts any GST it paid for input (its input tax credit, in this case assume nil) and sends the net amount ($2) to the ATO. (2) The tannery processes the cow hide into leather and sells it to the leather goods manufacturer for $44 (including $4 GST). When the tannery fills in its GST return, it takes the GST it collected on its sale to the manufacturer ($4), subtracts the GST it paid on its inputs ($2 paid to the abattoir on purchase of the cow hide) and sends the net amount ($2) to the ATO. The ATO has therefore collected $4 in total so far. (3) The leather goods manufacturer makes the leather into a briefcase that it sells to a retailer for $88 (including $8 GST). When the manufacturer fills in its GST return, it takes the GST it collected from the retailer ($8), subtracts the GST it paid on its inputs ($4 paid to the tannery) and sends the net amount ($4) to the ATO. The ATO has therefore collected $8 in total so far. (4) The retailer sells the briefcase to the final consumer for $110 (including $10 GST). When the retailer fills in its GST return, it takes the GST it collected on the sale to the consumer ($10), subtracts the GST it paid on its inputs ($8 paid to the manufacturer) and sends the difference ($2) to the ATO. The ATO has therefore collected $10 in total. This means that the total GST payable on the briefcase was $10, which was the total amount sent to the ATO. It is also clear that the businesses did not ultimately bear the GST — this was totally borne by the final customer as part of the price paid.

GST is also payable if an entity imports goods (¶1-280). More details: Australian GST Guide ¶10-000, ¶15-000; 2019 Australian Master GST Guide ¶4-000, ¶5000.

¶1-110 Registration To be liable for GST or to claim input tax credits, an entity must normally be registered, or be required to be registered (Div 23). An entity registers with the ATO, which is the body responsible for administering the GST (Div 25). Registration is compulsory if the entity’s GST turnover is $75,000 or more ($150,000 if you are a non-profit body). For the calculation of GST turnover, see ¶1-115. To be registered, the entity must be carrying on an enterprise — this is similar to being in business, but it is not limited to that (s 9-20). Guidelines on the meaning of “entity carrying on an enterprise” are set out in Miscellaneous Taxation Ruling MT 2006/1. An employee is not carrying on an enterprise. An “entity” includes an individual, company, trust, partnership or unincorporated association (s 184-1). Compulsory registration applies to taxi businesses (Div 144). More details: Australian GST Guide ¶5-000; 2019 Australian Master GST Guide ¶3-000.

¶1-115 GST turnover An entity’s GST turnover is relevant in determining: (1) its liability to register (¶1-110) (2) its liability to use monthly tax periods (¶1-120) or lodge returns electronically (¶1-150) (3) if it does not carry on a business, its eligibility to use the cash basis (¶1-130), make annual apportionments of input tax credits (¶1-100), or pay GST by instalments (¶1-150), and (4) its eligibility to report and pay GST annually (¶1-150). In calculating GST turnover, both the current year and the projected year are taken into account (Div 188). For example, an entity is required to register if either of the following applies:

• its current GST turnover is $75,000 or more, except if the ATO is satisfied that the projected GST turnover is below $75,000, or • its projected GST turnover is $75,000 or more. At any particular time, your current GST turnover is measured over the 12-month period ending at the end of the current month. Your projected GST turnover is measured over the 12-month period starting at the beginning of the current month. More details: Australian GST Guide ¶5-070; 2019 Australian Master GST Guide ¶3-030.

¶1-120 Tax periods An entity’s liability is worked out at the end of each of its tax periods (Div 27). The general rule is that these tax periods may be: • monthly • quarterly, ending on 31 March, 30 June, 30 September and 31 December, or • annual, in certain limited situations (¶1-150). Monthly tax periods must be used if: • the entity’s GST turnover is $20m or more (¶1-115), or • the ATO is satisfied that the entity has a history of failing to comply with its taxation obligations. Quarterly tax periods normally end on 31 March, 30 June, 30 September and 31 December. More details: Australian GST Guide ¶20-500; 2019 Australian Master GST Guide ¶7-100.

¶1-130 Basis of accounting The GST and the input tax credits that belong to each period are worked out according to attribution rules, which vary according to whether the entity is on a cash basis or an accruals basis of accounting (Div 29). If the entity is on the cash basis, the GST and input tax credits for each tax period are worked out on the basis of amounts actually received and paid out. An entity can use the cash basis if: • it satisfies a small business test (¶1-255) • it accounts on a cash basis for income tax purposes • it is a charity or related body, or • it can convince the ATO that it is appropriate. If the entity uses the accruals basis, it works out the GST and input tax credits for each tax period on the basis of its entitlement to be paid and its obligation to pay. This will normally be when it gives or receives an invoice. In either case, the entity normally cannot claim an input tax credit unless it also has a complying tax invoice for the purchase at the time of lodging the return (¶1-140). ▸ Example 1 Assume that a seller and buyer both operate on a cash basis and both have the same tax periods. The seller sells goods and issues a tax invoice in the first tax period of the year. The buyer pays for the goods in the second tax period of the year. The seller should attribute the GST on the sale to the second tax period because that is when payment is received. The buyer should attribute the input tax credit to the second period because it paid for the goods in that period and had a tax invoice.

▸ Example 2 Assume that a seller and buyer both operate on a cash basis and both have the same tax periods. The buyer makes a part payment for goods in the first tax period, receives the goods in the second period, together with a tax invoice, and pays the balance owing in the third period. The seller should attribute the GST on the part payment to the first tax period, and the GST on the balance to the third tax period. As the buyer does not receive a tax invoice until the second tax period, the input tax credit for the part payment should be attributed to that period. The input tax credit for the balance should be attributed to the third period.

▸ Example 3 Assume that the seller and the buyer operate on an accruals basis and that both have the same tax periods. The seller sells goods and issues an invoice in the first tax period of the year. The invoice does not comply with the requirements for a tax invoice. The buyer pays for the goods in the second tax period of the year. The seller becomes entitled to be paid when it issues the invoice and should therefore attribute all of the GST on the sale to the first tax period. The buyer becomes liable to pay when it receives the invoice in the second tax period, but cannot attribute the input tax credit to that period because it does not have a tax invoice. Until it receives this, it cannot claim the credit.

▸ Example 4 Assume that the seller and the buyer operate on an accruals basis and that both have the same tax periods. The buyer makes a deposit on goods in the first tax period, receives the goods in the second period, together with a tax invoice, and pays the balance owing in the third period. As the seller receives some of the consideration (ie the deposit) in the first tax period, all of the GST on the sale should be attributed to that period. As the buyer does not receive a tax invoice until the second tax period, all of the input tax credit for the purchase should be attributed to that period.

▸ Example 5 Assume that the seller and the buyer operate on an accruals basis and that both have the same tax periods. The seller requires payment in advance in the first tax period, and delivers the goods in the second tax period, together with a tax invoice. The seller should attribute all the GST on the sale to the first period. As the buyer does not receive a tax invoice until the second tax period, all of the input tax credit for the purchase should be attributed to that period.

More details: Australian GST Guide ¶21-000; 2019 Australian Master GST Guide ¶7-200.

¶1-140 Tax invoices and adjustments An entity must generally hold a “tax invoice” at the time it lodges its GST return for the period in which the claim for an input tax credit is made. A tax invoice is a special type of document that contains prescribed items of information, including the supplier’s name and Australian Business Number, a brief description of the goods or services supplied and the GST-inclusive price (s 29-70). The precise requirements vary according to whether the amount payable is less or greater than $1,000. Tax invoices are not essential if the value of the supply is $75 or less, excluding GST (s 29-80). Guidelines on the required contents of tax invoices are in GST Ruling GSTR 2013/1. The ATO can waive or modify the requirement that a formal tax invoice must be held before an input tax credit can be claimed (s 29-10). For example, this has been done in relation to corporate credit or charge card statements. The ATO may also exercise this discretion where there are special circumstances, such as a natural disaster or where the supplier is uncontactable or uncooperative. In certain situations, the tax invoice may need to be prepared by the recipient, rather than the supplier (s 29-70). This may be appropriate where it is the recipient that determines the value of the goods or services. For example, a tax invoice could be issued by a sugar mill that tests crushed sugar cane which it receives to establish the sugar content, or by an abattoir that weighs, slaughters, grades and prices the

animals that are supplied to it. Recipient created tax invoices (RCTIs) may also be appropriate in particular industries and other specific situations authorised by the ATO. In each case, however, various conditions must be fulfilled. Adjustments Adjustments to previously declared GST or input tax credits may be needed if supplies are later cancelled, goods are returned, there is a part-refund or there is a change of GST status. These “adjustment events” are taken into account in the later tax period (Div 19). If they have the effect of reducing the entity’s GST liability, it must normally hold an “adjustment note” at the time of lodging the GST return for the period in which they are claimed. Adjustment notes contain information similar to tax invoices (s 29-75). Other adjustments may be required if there is a bad debt (Div 21), a change in the intended business use (Div 129), where a business is started, transferred or closed down (Div 137; 138), where there is a distribution from a deceased estate (Div 139), an annual apportionment of creditable purpose (Div 131) or in the case of certain financial supplies (Div 132). Special rules govern third party payment adjustments (Div 134). Adjustment notes are not essential if the adjustment is for $75 or less (s 29-80; reg 29-80.02). Guidelines on the required contents of adjustment notes are in GST Ruling GSTR 2013/2. More details: Australian GST Guide ¶16-000, ¶17-000; 2019 Australian Master GST Guide ¶5-100, ¶6000.

¶1-150 GST assessments, returns, payments and refunds A registered entity must lodge a GST return for each tax period (Div 31). Where the entity has monthly tax periods, the return must normally be lodged by the 21st day of the month following the end of the tax period. For quarterly taxpayers, returns must normally be lodged by 28 April (for the March quarter), 28 July (for the June quarter), 28 October (for the September quarter) and 28 February (for the December quarter). Quarterly taxpayers also have the option of lodging simplified quarterly remittance forms and an annual information statement. If the quarterly taxpayer is a “small business entity” (¶1-255) or an entity that carries on an enterprise that does not constitute a business and its GST turnover does not exceed $2m, it may instead elect to lodge on the basis of an annual tax period, with GST instalments being paid quarterly and an annual reconciliation statement being made in the annual return. This return is due by the date for lodging the income tax return, or by the following 28 February if no tax return is required to be lodged. A system of annual payment and reporting also applies for taxpayers that are voluntarily registered (Div 151). From 1 July 2017, small businesses with a turnover of less than $10m have reduced reporting requirements for their annual BAS (Simpler BAS). If the entity’s GST turnover is $20m or more, the entity must normally lodge electronically. The GST return is incorporated into a Business Activity Statement. The amount of GST that the entity is liable to pay for each tax period is the GST for that period less the input tax credits for that period. If the credits exceed the GST, the entity is eligible for a refund or a credit against any other tax due (Div 17; Div 33). The Commissioner has the power to withhold refunds in certain circumstances (Div 142). The taxpayer’s net tax position is determined according to its running balance account (RBA). Under the “self-assessment” system, the GST liability is normally deemed to have been formally assessed when the taxpayer’s return is lodged. The assessed liability is based on the amount stated in that return, as calculated above, though it can be amended, subject to time limits (Administration Act Sch 1, Div 155). The GST is normally paid at the same time as the return is lodged (Div 33). If the entity’s GST turnover is $20m or more, the entity must pay electronically. Persons preparing GST returns must be registered under the Tax Agent Services Act 2009.

More details: Australian GST Guide ¶25-000; 2019 Australian Master GST Guide ¶8-000.

¶1-160 Non-taxable supplies The GST rules generally did not apply to supplies made before 1 July 2000. Nor, in general, do they apply to gifts, supplies made by unregistrable entities, supplies made by business entities that are not registered and are not required to be registered, or transactions that have no connection with Australia. The Commonwealth Government itself is not liable for GST (s 177-1). Appropriations made between government agencies are also not subject to GST (s 9-17). Services provided as an employee are not subject to GST (¶1-110). More details: Australian GST Guide ¶11-000, ¶13-200, ¶13-500, ¶75-000; 2019 Australian Master GST Guide ¶1-160.

¶1-165 GST-free supplies If a supply is GST-free it means that no GST is payable on it, but that the supplier is entitled to claim credits for the GST payable on its business inputs that relate to that supply (s 9-5; 11-15). For this reason, it is quite different from a supply which is outside the GST system altogether (¶1-160). ▸ Example A registered greengrocer’s business consists wholly of selling fresh food. The sale of that food is GST-free. GST therefore does not apply to the sale of the food, but the greengrocer can claim credits for the GST component of the goods and services it acquires in carrying on its business. Note that if the greengrocer used some of those goods for private, non-business purposes, only a proportion of the input tax credit for GST on those goods would be allowed.

The greatest impact of GST-free status will normally be felt where the customer is a private consumer. It will not matter so much where the customer is a business that can get an input tax credit for any GST in any event, though there may be some cash flow implications. The main types of GST-free supply, as set out in Div 38, are as follows. Exports Exports of goods or services are GST-free (Subdiv 38-E). This also applies to leases of goods for use outside Australia (the “indirect tax zone”). Special concessional rules apply to exports of recreational boats. Health and medical care Most health and medical services are GST-free (Subdiv 38-B). These include: • services of a medical practitioner or pathologist (s 38-7) • services of allied health practitioners such as physiotherapists, naturopaths, nurses and optometrists (s 38-10) • hospital treatment (s 38-20; GST Determination GSTD 2012/4) • residential, home care and specialist disability services (s 38-25 to 38-40) • medical aids and appliances (s 38-45; Sch 3) • drugs, medicines and health goods (s 38-47; 38-50), and • health insurance (s 38-55). Education and child care

Most educational services are GST-free (Subdiv 38-C). This applies to: • education courses (s 38-85) • certain course materials, hired goods and excursions (s 38-90 to 38-97) • certain student accommodation (s 38-105), and • professional and trade courses (s 38-85; GST Ruling GSTR 2003/1). Approved child care is GST-free (s 38-140). Food Most food for human consumption is GST-free (Subdiv 38-A). However, GST applies to: • food which is not for human consumption • restaurant, catered or eat-in food • hot takeaways • prepared meals and other prepared food • bakery products (except bread) • confectionery, snacks, ice-cream and biscuits, and • alcohol, most soft drinks and certain other drinks (s 38-3; 38-4; Sch 1; Sch 2). Simplified accounting methods apply to food retailers with turnovers under specified levels (Div 123). Simplified accounting methods are also available to businesses and other entities with an annual turnover of less than $2m that make mixed supplies or have mixed inputs. Charities, religions and gift-deductible bodies Certain activities of charities and related bodies are GST-free (Subdiv 38-F; 38-G). This applies to sales for nominal consideration, sales of second-hand goods, raffles, bingo, religious services and certain retirement village services. For other special rules that apply, see ¶1-200. International and domestic transport and travel International travel is GST-free, but domestic travel is generally subject to GST except where it forms part of an overseas trip. The costs of transporting goods to or from overseas are also GST-free. Arranging any GST-free transport or travel is itself GST-free (Subdiv 38-K; ATS Pacific Pty Ltd v FC of T 2014 ATC ¶20449). Tourists may be entitled to refunds of GST on items purchased in Australia and taken overseas (Div 168). This tourist refund scheme (TRS) applies to goods costing a total of $300 or more that were bought from the same retailer within 60 days before leaving Australia (30 days in the case of acquisitions made before 16 April 2013). Refunds are claimed at TRS booths at airports and terminals. The scheme also extends to Australia’s external territories. GST-free status also applies to certain international mail costs and supplies through inwards duty-free shops (Subdiv 38-M; 38-Q). Non-refundable “no shows” by intending passengers involve a taxable supply by the airline consisting of its conditional promise to use its best endeavours to provide a flight (FC of T v Qantas Airways Ltd 2012 ATC ¶20-352). Other GST-free supplies Other GST-free supplies include: • the sale of a “going concern” (¶1-270)

• a grant of Crown land (¶1-260) • certain sales of farm land (¶1-260) • certain post-1 July 2000 supplies under pre-8 July 1999 contracts (¶1-440) • certain transactions involving precious metals (s 38-385; GST Ruling GSTR 2003/10) • supplies of eligible emissions units (s 38-590) • water, sewerage and drainage (Subdiv 38-I), and • cars for disabled people (¶1-250). More details: Australian GST Guide ¶41-000, ¶50-000, ¶50-500, ¶55-000, ¶58-000, ¶65-200; 2019 Australian Master GST Guide ¶1-160.

¶1-170 Input taxed supplies If a supply is “input taxed”, no GST is payable on it, but the supplier cannot claim input tax credits for the GST payable on its business inputs that relate to that supply (s 9-5; 11-15). ▸ Example A registered landlord’s business consists wholly of letting private residential premises. These are input taxed supplies. GST therefore does not apply, and the landlord cannot claim input tax credits for the GST component of the goods and services it acquires to run the business. Note that if the landlord also used some of the goods and services in other business activities that were taxable (or GST-free), it could claim a proportion of the GST as an input tax credit.

Input taxed supplies, as set out in Div 40, include: • financial supplies such as loans, dealings in money and issuing securities (¶1-220) • supply of private residential premises for rent (¶1-260) • sales of residential premises (but not new homes or commercial premises) (¶1-260) • food at school tuckshops (optional) (s 40-130) • fund-raising activities of charities (optional) (s 40-160), and • certain transactions involving precious metals (s 40-100). It is possible that a supply can be categorised as both a GST-free supply and an input taxed supply. In these cases, the GST-free status prevails (s 9-30). ▸ Example Assume that a supply of residential rental premises is normally input taxed but is also GST-free under transitional rules. It will be treated as GST-free.

More details: Australian GST Guide ¶30-000, ¶32-000, ¶35-000, ¶65-300; 2019 Australian Master GST Guide ¶1-170.

Special rules

¶1-200 Charities and non-profit bodies Apart from their GST-free concessions (¶1-160), charities and not-for profit bodies do not have to register unless their GST turnover is $150,000 or more, and such bodies also have the option of splitting their operations into separate independent branches for GST purposes. These branches are entitled to access the GST concessions available to their parent body. Charities are also entitled to use the cash basis of accounting irrespective of turnover, and can take advantage of simplified accounting methods in relation to supplies of food, second-hand goods and other sales for nominal value. They may also opt to have specified fund-raising events treated as input taxed (s 40-160). Charities have to be endorsed to claim their special GST concessions (Div 176). More details: Australian GST Guide ¶58-000; 2019 Australian Master GST Guide ¶15-000.

¶1-210 GST groups and joint ventures Certain groups of related companies, trusts, individuals, partnerships, non-profit bodies or government bodies can be treated as a single taxpayer for GST purposes (Div 48). Entities can “self assess” their eligibility to form a group. All the entities concerned must agree to the formation, and one of them must be nominated as the representative member responsible for lodging returns. Each member of the group must be registered and have the same tax periods and accounting basis as the other members. Each member must also satisfy an ownership test. For example, in the case of a group consisting entirely of companies, each company must be a member of the same “90% owned group” as any other companies in the group. Companies are members of the same 90% owned group if one has at least a 90% stake in the other, or if a third company has at least a 90% stake in the other two (s 190-1). The main effects of having a GST group are: • the group is treated as a single body, with the result that supplies and acquisitions made wholly within the group are ignored for GST purposes • the representative member is responsible for paying the GST on all supplies outside the group and for claiming all input tax credits for acquisitions made from outside the group • the income tax liabilities of group members are calculated as if they had individually paid the GST or claimed the input tax credit, even though this in fact was done by the representative member (Income Tax Assessment Act 1997, s 17-20; 27-25), and • group members can enter into indirect tax sharing agreements (ITSAs), which enable their respective liabilities for the group’s indirect tax debts to be determined (Taxation Administration Act 1953, Sch 1 s 444-90). GST does not apply where tax losses are transferred between members of wholly-owned company groups, even if they are not members of a GST group (Div 110). Special rules also apply where companies amalgamate, ie where companies merge and become a new company (Div 90). These rules are intended to ensure that GST generally does not apply to transactions made as part of the amalgamation process. Joint ventures Bodies engaged in specified types of joint venture can form a GST joint venture. This means that the operator of the venture becomes responsible for the GST liabilities and entitlements arising from the operator’s dealings on behalf of the venture participants (Div 51). More details: Australian GST Guide ¶43-000; 2019 Australian Master GST Guide ¶17-000.

¶1-220 Financial supplies

Supplies that are classed as “financial supplies” — including loans, share trades and life insurance — are input taxed (s 40-5). In general, this means that the financial supplier cannot claim input tax credits on the things it acquires for the purpose of making that supply. As an exception to this general rule, certain acquisitions entitle a financial supplier to claim input tax credits, but only at a reduced rate of 75% (see below). Further exceptions apply where the credits satisfy a “de minimis” test, where credits are being claimed for borrowing expenses, or where supplies are made through overseas branches (s 11-15). What constitutes a financial supply is specified in the A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations), Div 40. Comprehensive guidelines are also contained in GST Ruling GSTR 2002/2. For there to be a financial supply, the following must apply: (1) there must be a provision, acquisition or disposal of an interest in specified items in return for consideration. Those items include: • bank, building society and credit union accounts • lending and borrowing, or providing credit • mortgages or charges over real or personal property • superannuation • annuities and allocated pensions • life insurance • guarantees and indemnities (GST Ruling GSTR 2006/1) • credit under pre-1 July 2012 hire purchase agreements (see now Div 158) • currency • securities such as shares, debentures, units in unit trusts and promissory notes • derivatives including futures contracts, swaps, options and forward contracts • supplies of bank accounts and superannuation interests by foreign financial institutions (tax periods starting on or after 1 July 2017), and • services incidental to any of these (2) the transaction must be in the course of an enterprise and must be connected with Australia (the “indirect tax zone”) (¶1-100). (3) the entity that provides, acquires or disposes of the interests must be a “financial supply provider”. This covers the owner of the interest immediately before its supply, the creator of the interest or the acquirer of the interest. For example, if an entity sells shares through an agent, the entity will be a financial supply provider, but the agent is only a financial supply facilitator. This means that if all the other relevant conditions are fulfilled, the entity’s sale of the shares will be input taxed, but the provision of the agent’s services to the entity would be taxable, and (4) the financial supply provider must be registered or required to be registered. What are not financial supplies The supply of any of the following items, or interests in them, is not a financial supply: • providing legal or accounting advice, taxation advice, actuarial advice or rating services in relation to a

financial supply • payment facilities for transaction cards • stored value facility cards and pre-payments, other than those linked to a bank, building society or credit union account • providing cheque and deposit forms to banks • finance leases • deliverable commodity options (but the provision of margin on exchange traded futures is input taxed) • supplies made as a result of the exercise of an option or right to make or receive a taxable supply • facilities for trading securities or derivatives and the clearance and settlement of those trades • insurance and reinsurance (but life insurance is input taxed) • broking services • investment portfolio management, administration services for trusts and funds • sales accounting services under factoring arrangements • debt collection • trustee and custodian services • currency whose market value exceeds the face value • providing goods for display or demonstration pending disposal to a third party • goods or credit supplied under hire purchase agreements entered into on or after 1 July 2012, and • warranties for goods. Reduced credit for certain services As mentioned above, the acquisition of certain services may entitle a financial supplier to the reduced 75% input tax credit (s 70-5). These services are specified in Div 70 of the GST Regulations. They include: • transaction banking and cash management services such as operating accounts, processing account information and credit reference services • certain payment and funds transfer services • arranging the provision, acquisition or disposal of interests in securities • securities and unit registry services • specified loan services • services supplied to a credit union by jointly-owned subsidiaries • debt collection • arranging hire purchase

• trade finance processing, recording and remittance • services in connection with the supply of derivatives, sale or purchase of currency or sale of a forward contract • certain investment portfolio management services and administration services (but not taxation and auditing services) • certain services remunerated by commission and franchise fees, and • trustee and custodial services (but not safe custody of money, documents or other things). ATO guidelines on the operation of the reduced credit rules are contained in GST Ruling GSTR 2004/1. More details: Australian GST Guide ¶30-000; 2019 Australian Master GST Guide ¶10-000.

¶1-230 Superannuation funds Although a superannuation fund and its trustees are both “entities”, only the trustees can be registered, as funds do not have the legal capacity to carry out GST obligations. In accordance with the normal rules, registration is compulsory where the GST turnover of the enterprise is $75,000 or more. However, most of the supplies — including the provision of superannuation benefits — would typically be input taxed, and would therefore not be included in turnover (¶1-115). It follows that for some smaller funds the turnover will be less than $75,000, so registration will be optional. In deciding whether to register, the trustee will need to compare the costs of compliance with the limited amounts of input tax credits it could claim. More details: Australian GST Guide ¶31-200; 2019 Australian Master GST Guide ¶10-080.

¶1-240 Insurance The supply of life insurance is treated as a financial supply (¶1-220) and is input taxed. Health insurance is GST-free. General insurance is taxable. On an insurance settlement, the insured is technically making a supply to the insurance company by giving up its rights under the policy. However, the settlement it receives from the insurance company — whether in the form of money or goods and services — is generally not treated as consideration received or provided. GST will therefore not be payable (s 78-45) and the insurance company will not claim an input tax credit (s 78-20). There is an exception to this where the insured — or other entity paying the premium — was entitled to an input tax credit for the premium, but failed to notify the insurance company of its credit entitlement, or understated it (s 78-50). To this extent a pro rata amount of GST will be payable on the settlement. The notification may be made when, or at any time before, a claim is first made under the policy. However, there is no requirement to make the notification if the insured was not registered or required to be registered (s 78-80). In limited circumstances, the insurance company making a settlement will be eligible for a “decreasing adjustment” reducing its net GST. This applies if the insured was not entitled to a full input tax credit on the premiums it paid under the policy (s 78-10). The adjustment only applies if the issue of the policy was taxable — it does not apply to wholly GST-free insurance (eg health insurance) or input taxed insurance (eg life insurance). The decreasing adjustment is calculated as 1/11th of the settlement amount. Special rules also apply to compulsory third party insurance (Div 79; 80), subrogation, insurance excesses and the treatment of goods and services used in settlement of a claim (Div 78). The GST rules do not apply if the loss or injury occurred before 1 July 2000, even though the settlement is on or after that date (A New Tax System (Goods and Services Tax Transition) Act 1999, s 22). More details: Australian GST Guide ¶32-000, ¶76-600; 2019 Australian Master GST Guide ¶10-100.

¶1-250 Vehicles In addition to GST, a special tax known as “luxury car tax” (LCT) applies where the GST-inclusive price of a car exceeds the luxury car threshold. For 2018/19, this threshold is normally $66,331, up from $65,094 in 2017/18, though a higher threshold of $75,526 applies to certain “fuel-efficient” cars. The tax is imposed at the rate of 33%, though the former rate of 25% continued to apply where the contract was entered into before 7.30 pm AEST on 13 May 2008. Primary producers and tourist operators are also entitled to refunds that may reduce their effective rates to 25% for certain cars. The rate is applied to the amount of the excess, excluding GST (A New Tax System (Luxury Car Tax) Act 1999). ▸ Example In 2018/19, Wayne buys a car (not a fuel-efficient car) for the GST-inclusive price of $90,000. The luxury car tax is calculated as 33% × 10/11 × $(90,000 − 66,331) = $7,101. The total payable is therefore $(90,000 + 7,101) = $97,101.

Where the GST-inclusive price of a vehicle exceeds the “car limit” (formerly known as the car depreciation limit) and an input tax credit is available, the credit is limited to 1/11th of that limit (s 69-10). The limit is $57,581 in 2018/19 and 2017/18. Other rules affecting vehicles • Taxi operators are required to be registered for GST, irrespective of annual turnover (s 144-5). This also extends to ride-sourcing services such as Uber (Uber 2017 ATC ¶20-608). • Supplies of cars to disabled veterans and other disabled people may be GST-free in certain circumstances (s 38-505; 38-510). More details: Australian GST Guide ¶68-300, ¶76-760; 2019 Australian Master GST Guide ¶12-080, ¶23200.

¶1-255 Small businesses Entities qualifying as “small business entities” may qualify for these GST concessions: • eligibility to use cash accounting (¶1-130) • eligibility for annual apportionment of input tax credits (¶1-100) • eligibility for payment of GST by instalments (¶1-150). To be a small business entity, the entity must: • be carrying on a business, and • satisfy the $10m aggregated turnover test (ITAA97 Subdiv 328-C). There are three ways an entity can satisfy the $10m aggregated turnover test: (1) the entity’s aggregated turnover for the previous income year was less than $10m (2) the entity’s aggregated turnover for the current income year is likely to be less than $10m, calculated as at the first day of the income year (subject to various restrictions), or (3) the entity’s actual aggregated turnover for the current income year was less than $10m, calculated as at the end of the income year. An entity’s aggregated turnover for an income year is the sum of:

• the entity’s annual turnover for the income year • the annual turnover of any entity that is connected with it at any time during the income year, and • the annual turnover of any entity that is its affiliate at any time during the income year. For an entity to qualify as a small business entity in income years prior to 2016/17, its aggregated turnover threshold was required to be below $2m, instead of $10m. More details: Australian GST Guide ¶1-450; 2019 Australian Master GST Guide ¶1-250.

¶1-260 Real property Sale of premises In general, the sale of pre-existing residential premises is input taxed if the premises are real property to be used predominantly for residential purposes (s 40-65). In most cases, the sale of an existing home will not be subject to GST in any event, as the owner will normally not be selling in the course of business and will not be required to be registered. The sale of new residential premises is generally taxable, but will be input taxed in certain exceptional situations. The sale of non-residential premises and commercial residential premises is taxable. For guidelines on what constitutes “new” premises, see GST Ruling GSTR 2003/3. For partitions of land, see GST Ruling GSTR 2009/2. From 1 July 2018, purchasers of new residential premises or new residential subdivisions need to remit the GST on the purchase price directly to the ATO as part of the settlement process. Where an entity (the supplier) makes a taxable supply of new residential premises or a subdivision of potential residential land by way of sale or longterm lease, the recipient of the supply (the purchaser) is required to make a payment of part of the consideration to the ATO directly, prior to or at the time consideration is first provided for the supply (other than as a deposit). For the Commissioner’s rulings on the operation of these rules, see Law Companion Ruling LCR 2018/4. The “margin” scheme Where a sale of real property is taxable, the seller may opt to calculate the GST as 1/11th of the “margin” (Div 75). The effect is that: • if the seller held the property at 1 July 2000, GST need only be calculated on the increase in value since that date, and • if the seller acquired the property after 30 June 2000 from another seller who used the margin scheme, GST is calculated on the difference between acquisition cost and sale price. If the margin scheme is used, the purchaser cannot claim an input tax credit on the acquisition. It follows that the margin scheme may be particularly relevant where the purchaser may not have been entitled to an input tax credit in any event, for example where a developer sells new residential units to private individuals. Special measures apply to prevent exploitation of the margin scheme. Rented or leased premises The lease of private residential premises is input taxed if the premises are to be used predominantly for residential purposes (s 40-35). However, the provision of accommodation in commercial residential premises (eg a hotel) is generally taxable. In the case of commercial residential premises that are used for long-term accommodation (such as some caravan parks), there is a choice of treatment — the transaction may either be treated as input taxed or be treated as taxable on a concessional basis (Div 87). Leases of ordinary commercial premises, such as shops, are taxable in accordance with the normal rules. Other relevant rules

• In general, long-term leases of 50 years or more are treated in the same way as a sale. • The initial grant of unimproved Crown land is GST-free (s 38-445). • Where a taxable lease spans 1 July 2000, only the post-30 June 2000 component of the lease is subject to GST (¶1-440). However, if a lease was entered into before 8 July 1999, it may have been entitled to GST-free status until 1 July 2005 unless there was an earlier opportunity to review the rent to take account of GST (¶1-440). • GST does not apply where a developer is required to make “in-kind” contributions in return for obtaining planning approval (Div 82). For ATO guidelines on the meaning of residential premises, see GST Rulings GSTR 2012/5 and GSTR 2012/6. More details: Australian GST Guide ¶35-000; 2019 Australian Master GST Guide ¶11-000, ¶11-300.

¶1-270 Buying and selling a business The sale of a going concern — such as a continuing business — is GST-free (s 38-325). For this to apply, the buyer must be registered or be required to be registered. The buyer and the seller must have agreed in writing that the sale is of a going concern, and the seller must be obliged to carry on the business until the date of sale. The seller must also supply the buyer with all the things necessary for the business’s continued operation. If the exemption does not apply, the GST component of the sale price could normally be claimed back by a registered buyer as an input tax credit when the next GST return is lodged. To this extent, the only disadvantage to the buyer is one of cash flow. The exemption basically only relieves the purchaser of having to fund the tax on settlement, with possibly some savings on duty. The ATO’s guidelines on the operation of the going concern exemption are set out in GST Ruling GSTR 2002/5. A business operated by a company may also be sold by disposing of the shares in the company. In this situation, the going concern exemption is not relevant. Instead, the sale of the shares is treated as a financial supply and is input taxed (¶1-220). Farm businesses Apart from the going concern exemption, the sale of farm land will be GST-free if: • there has been a farming business carried out on the land for at least five years before the sale, and • the buyer intends that a farming business will be carried out on the land (s 38-480). A limited exemption also applies where farm land is subdivided and sold to associates for residential purposes (s 38-475). More details: Australian GST Guide ¶48-000, ¶49-000; 2019 Australian Master GST Guide ¶11-410, ¶11500.

¶1-280 Importations Where goods are imported into Australia (the “indirect tax zone”), the GST is payable by the importer, not by the overseas supplier (s 13-15). This applies whether or not the importer is registered, and whether or not it was carrying on an enterprise. However, if the importer is registered, it may be able to claim an input tax credit for the GST paid. The GST is calculated as 10% of the value of the importation. Technically, the GST is paid to Customs, in the same way as customs duty. In practice, however, a special Deferred GST Scheme enables approved importers to defer the GST until the first Business Activity Statement is submitted after the goods are

entered for home consumption. In most cases, this deferral will mean that the GST is cancelled out, as a corresponding input tax credit will be claimed in the same return. This overcomes the cash flow disadvantage for importers of having to pay GST “up front”. In the case of temporary importations, the importer may be required to give a security or undertaking to pay any relevant customs duty or GST. If the goods are subsequently exported within the required time and other relevant conditions are complied with, GST will not be payable. GST does not apply where the importation is of goods that would have been GST-free or input taxed if supplied in Australia (s 13-10). An importation is also not taxable if the goods qualify for specified exemptions under customs law, for example goods of insubstantial value, or goods imported under the Tradex scheme. A further exemption applies if goods that were exported are returned to Australia in an unaltered condition, for example where a manufacturer sends its goods for sale overseas and they are returned unsold (Div 42). ATO guidelines on the operation of these rules are contained in GST Ruling GSTR 2003/15. Installation or assembly of goods brought to Australia For tax periods starting on or after 1 October 2016, special rules apply where the supply of goods involves them being brought into Australia, and being installed or assembled here (s 9-25(6)). In this situation: • the part of the supply that involves the installation or assembly in Australia is treated as if it were a separate supply • the rest of the supply is treated as another separate supply, ie a supply of goods. The price of each supply is apportioned according to what reasonably represents the price for that component (s 9-75(4)). Option to “reverse charge” on non-resident supplies If a service or right — as distinct from goods — is supplied from overseas, but is not provided through an Australian enterprise of the supplier, GST normally would not apply because the supply is not “connected with Australia” (¶1-100). However, in certain situations, this result is overcome by providing that GST will be payable by the recipient. For this to apply, the recipient must be registered or be required to be registered, and must use the supply partly for non-creditable purposes. This “reverse charge” rule is intended to overcome the fact that the supplier will often not be subject to the Australian GST system (Div 84). In certain situations, a non-resident supplier may also agree with a resident recipient for the recipient to pay the GST (Div 83). Effective for supplies made on or after 1 July 2017, a separate procedure for shifting GST liability will apply where electronic supplies are made from offshore to Australian consumers through electronic distribution services (Subdiv 84-B). This will have the effect that the operator of the distribution service is treated as the supplier, and therefore assumes any GST liability, unless it has no control over any of the key elements of the supply (such as delivery, charging or terms and conditions). Offshore supplies of digital and other intangible supplies to consumers Traditionally, services and intangibles supplied to non-business consumers from overseas have generally not been subject to GST, as they were not “connected” with Australia. For tax periods starting on or after 1 July 2017, supplies of things other than goods or real property — ie services or rights — are treated as having a connection with Australia if they are made to an “Australian consumer” (s 9-25(5); GST Ruling GSTR 2017/1). Those supplies therefore may become subject to GST even though the supplier is overseas. This rule is largely directed at supplies of digital products, such as streaming or downloading of movies, music, apps, games and e-books, as well as consultancy and professional services. However, it is not restricted to those things. Offshore supplies of “low-value” goods to consumers Until 1 July 2018, a GST and customs duty exemption generally applies to imported goods with a customs

value of no more than $1,000. This exemption is to be abolished and is to be replaced by a new system imposing GST at the point of sale (Subdiv 84-C; Law Companion Ruling LCG 2018/1) effective for tax periods commencing on or after 1 July 2018. More details: Australian GST Guide ¶40-000; 2019 Australian Master GST Guide ¶9-000, ¶9-095, ¶9-120, ¶9-130.

¶1-290 Second-hand goods In certain cases, dealers are able to claim input tax credits on second-hand goods even though the person that supplied them was not registered (Div 66). The amount of the credit is 1/11th of the cost of the goods. However, if the goods cost more than $300, the credit cannot be more than the amount of GST on their later resale. For this treatment to apply, the goods must have been acquired for the purpose of selling or exchanging them in the ordinary course of business (see also GST Determination GSTD 2013/2). The rationale for this concession is that the unregistered supplier would normally have paid GST when buying the goods but would not have been able to claim input tax credits. The price the recipient dealer pays for the goods therefore includes some embedded GST for which a credit should be able to be claimed. If the payment for the goods is $300 or less, the normal rules apply for attributing the credit to a tax period (¶1-130). If the payment is more than $300, the rules are: • if the dealer is on the accruals basis, the credit normally cannot be claimed until the dealer subsequently sells the goods as part of its business. The credit will be attributed to the tax period in which the dealer receives any payment for the sale, or the period when it issues an invoice, whichever is the earlier, or • if the dealer is on a cash basis, the credit can be claimed only to the extent that payment is received for the dealer’s subsequent sale of the goods (s 66-15). Global accounting methods Dealers in second-hand goods may be entitled to use a special “global” method of accounting. This method, which is intended to reduce the need to track individual goods for GST purposes, applies in two situations: • where second-hand goods are acquired from an unregistered supplier and are divided up for resupply to the dealer’s customers (s 66-40), or • where specified categories of second-hand goods are acquired from a registered or unregistered supplier, and the dealer exercises the option to apply the global method (s 66-70). Using the global method, the dealer works out the input tax credits on all of its acquisitions of the relevant description and offsets that amount against the total GST on everything it sells from that pool of purchases (s 66-65). This, however, does not affect the GST position of the person to whom the dealer supplies the goods. Goods held at 1 July 2000 Both the special input tax credit and the global accounting method extend to second-hand goods that the dealer acquired as stock before 1 July 2000, provided that it still held them as stock at that date (A New Tax System (Goods and Services Tax Transition) Act 1999, s 18). More details: Australian GST Guide ¶15-660, ¶22-200, ¶76-780; 2019 Australian Master GST Guide ¶16100.

¶1-300 Other special rules and concessions Some special rules and concessions that have not already been covered are set out below in alphabetical

order. Agents. A principal and an agent (or specified intermediary) can agree that the agent should be treated as a principal for GST purposes (s 153-50). If a non-resident acts through an agent resident in Australia, the agent is responsible for the GST consequences (Div 57). Associates. Special rules apply if something is supplied to an associate at a price below market value or as a gift. The supply will be treated as if it had been for market value, unless the associate would have been entitled to a full input tax credit. An associate includes a relative, business partner, entities in trustee/beneficiary relationships, and companies and their controllers (Div 72). Avoidance. The Commissioner has wide powers to cancel GST benefits that arise from contrived schemes and may also impose substantial penalties (Div 165; FC of T v Unit Trend Services Pty Ltd 2013 ATC ¶20-389). Separate rules directed at promoters of tax schemes also apply (Taxation Administration Act 1953, Sch 1 Div 290; FC of T v Ludekens 2013 ATC ¶20-415; FC of T v Barossa Vines Ltd & Ors 2014 ATC ¶20-436). Branches. Special rules allow business branches to be registered separately. This procedure is intended to avoid the administrative and accounting costs of having to amalgamate branch accounts every tax period (Div 54). Court orders. The ATO considers that GST normally does not apply to awards of damages for negligence or personal injury, but may apply if the settlement of a dispute amounts to an adjustment of consideration for an earlier supply (GST Ruling GSTR 2001/4). GST has been held not to apply in various cases, eg Shaw v Director of Housing and State of Tasmania (No 2) 2001 ATC 4054 (damages for negligent misstatement) and Walter Construction Group Ltd v Walker Corporation Ltd & Ors [2001] NSWC 283 (debt arising out of construction dispute). For the treatment of legal costs awards, see Practice Statement PS LA 2009/9. Deposits taken as security for performance of an obligation are not subject to GST if the obligation is performed. GST may, however, apply where the deposit is forfeited (Div 99; FC of T v Reliance Carpet Co Pty Ltd 2008 ATC ¶20-028). Gambling. Special simplified rules for calculating GST apply if gambling services are provided. This includes selling tickets in lotteries or raffles, or accepting bets on races, games, sporting events or any other events (Div 126). The ATO’s guidelines are in GST Ruling GSTR 2002/3. Government taxes and charges. GST normally applies to goods and services supplied by governmental bodies. However, government taxes, regulatory charges and information-related fees are not treated as consideration for the supplies to which they relate, and those supplies therefore do not attract GST (A New Tax System (Goods and Services Tax) Regulations 1999, Div 81). Incapacitated entities. Special rules apply to an individual who is a bankrupt or an entity that is in liquidation, receivership or interim management. These persons are called “incapacitated entities”. The rules are intended to ensure that the representative of the incapacitated entity — ie a trustee in bankruptcy, a liquidator, receiver or interim manager — is responsible for the incapacitated entity’s GST affairs (Div 58). Pre-establishment costs. A company may be entitled to input tax credits for acquisitions and importations made before it was incorporated (Div 60). Precious metals. Supplies of precious metals are input taxed (s 40-100), except for the first supply after refinement to a dealer, which is GST-free (s 38-385). From 1 April 2017, a taxable supply of goods consisting of valuable metal (ie gold, silver, platinum or any other substance specified in regulations for the purposes of definition of a precious metal) is subject to a mandatory reverse charge if the recipient is registered or required to be registered and, at the time of the supply, the market value of the goods does not exceed the valuable metal threshold (Div 86). Goods to the extent that they consist of valuable metal are not subject to the special rules in Div 66 applying to second-hand goods (¶1-290). Redeemable vouchers are subject to GST on redemption rather than on the original acquisition (Div 100). The liability to GST will therefore depend on the GST status of the goods or services supplied on redemption. For ATO guidelines on vouchers, see GST Ruling GSTR 2003/5.

Reimbursements. In certain circumstances, input tax credits can be claimed where employees, agents, company officers or partners are reimbursed for expenses they incur in the course of their duties (Div 111). These rules also apply to charitable volunteers. Direct payments by employers of employees’ workrelated expenses also qualify for input tax credits. Small business entities. Taxpayers that qualify as small business entities can claim various concessions (¶1-255).

Transitional and related matters ¶1-400 General transitional rules Transitional rules are contained in the A New Tax System (Goods and Services Tax Transition) Act 1999 (GST Transition Act). The general rule is that GST is payable only on supplies and importations made on or after 1 July 2000, and that sales tax does not apply to those transactions (GST Transition Act, s 7). Similarly, input tax credits can only be claimed on acquisitions and importations made on or after 1 July 2000. The time at which a supply or acquisition takes place is determined according to the nature of the supply (GST Transition Act, s 6). Goods are supplied or acquired when they are removed. If they are not to be removed, the relevant time is when they are made available to the recipient. Real property is supplied or acquired when it is made available. This will typically occur on settlement, even though there may be an earlier contract for sale. Services are supplied or acquired when they are performed. Other things are supplied or acquired when they are performed or done. This would include transactions such as a transfer of copyright or the release of a right. If the contract provides for a mixture of any of the above (eg goods and services), each type of supply is considered separately. The general rule is modified by special transitional rules that apply to particular types of transactions (¶1440). More details: Australian GST Guide ¶75-500; 2019 Australian Master GST Guide ¶19-000.

¶1-440 Other transitional rules Important transitional rules of possible continuing relevance affect the following (section references are to A New Tax System (Goods and Services Tax Transition) Act 1999): • registration (s 9) • rights exercisable after 30 June 2000 (s 11; GST Ruling GSTR 2000/7) • periodical supplies (s 12; GST Bulletin GSTB 2000/4) • construction contracts (s 19; GST Ruling GSTR 2000/14) • redeemable vouchers (s 24A) • pre-8 July 1999 contracts (s 13, 15A to 15M) • life memberships (s 14) • prepaid funerals (s 15) • business vehicles (¶1-250) • second-hand goods (¶1-290), and • insurance claims (¶1-240).

More details: Australian GST Guide ¶75-000; 2019 Australian Master GST Guide ¶19-000.

Legislative sources ¶1-500 The GST Act The main piece of GST legislation is the A New Tax System (Goods and Services Tax) Act 1999. This is usually referred to as the “GST Act”. Structure of the GST Act The GST Act contains six Chapters. Chapter 1 “Introduction” includes an overview of the Act. Chapter 2 “The basic rules” covers methods of calculation, supplies and acquisitions, tax periods, registration and returns. Chapter 3 “The exemptions” covers GST-free supplies (such as food) and input taxed supplies (such as financial supplies). Chapter 4 “The special rules” includes the GST grouping rules and other special provisions ranging from second-hand goods to insurance. This Chapter also includes the anti-avoidance rules (Div 165). Chapter 5 “Miscellaneous” is a short Chapter dealing with minor matters. Chapter 6 “Interpreting this Act” contains a Dictionary of definitions. The Schedules include checklists of the GST-status of items such as food and medical aids. Parts, Divisions, Subdivisions and sections Within each Chapter, there are Parts, Divisions, Subdivisions and sections. Each Part has a two-component number. The first component is the number of the Chapter in which the Part is contained. This is separated by a dash from the second component, which is the number allocated to that Part. For example, “Part 4-3” refers to the third Part in Chapter 4. Each Division has only a single component number. This number is not related to the Part or the Chapter in which the Division appears. Each Subdivision has a two-component number. The first component is the number of the Division of which it forms part. This is separated by a dash from the second component, which is a capital letter identifying the Subdivision. For example, “Subdivision 165-A” is Subdivision A of Division 165. Each section has a two-component number. The first component is the number of the Division of which the section forms part. This is separated by a dash from the second component, which is the number allocated to that section. To illustrate the links, here is the full context in which section 54-45 appears in the Act. Chapter 4 Part 4-1 (the “4” reflects the Chapter) Division 54 (no link to Part or Chapter) Subdivision 54-B (the “54” reflects the Division) Section 54-45 (the “54” reflects the Division). It follows that if you know the Part number you will also know the relevant Chapter. If you know the section or Subdivision number, you will also know the relevant Division. Subsections and paragraphs Each section may itself be divided into numbered subsections, which may be divided into paragraphs

(identified by lower case letters), which may themselves be divided into subparagraphs (identified by lower case roman numerals). For example, s 63-5(2)(b)(ii) refers to subparagraph (ii) of paragraph (b) of subsection (2) of section 63-5. Numbering of Regulations The Regulations adopt a numbering system which is intended to link them to the specific sections of the Act to which they relate. For example, reg 40-5.01 is a regulation relevant to s 40-5 of the Act. Gaps in numbering Gaps have been left in the numbering system of the Act to allow for future amendment or expansion. The gaps appear in the numbering sequences of Parts, Divisions, Subdivisions and sections (but not Chapters). For sections, the standard gap is five. Thus, except for the first section in a Division — which is normally numbered “1” — sections typically run in multiples of five, eg s 70-1, 70-5, 70-10, 70-15, etc. Defined terms Most of the defined terms in the Act are identified, wherever they occur, by an asterisk (s 3-1). The asterisk appears immediately before the defined term. The related footnote at the bottom of each page of the Act contains a cross-reference to the Dictionary definitions starting at s 195-1. For example, where s 57-25 provides that: “(1) The Commissioner must cancel the *registration of a *resident agent if …” this indicates that both “registration” and “resident agent” are defined terms, and that referring to s 195-1 will provide either the definition or the location of that definition. There are three exceptions to this rule (s 3-5): (1) a defined term is usually not asterisked if the term has already been asterisked earlier in the same subsection (2) terms are not asterisked in the non-operative material contained in the Act (see below) (3) some basic terms — such as Australia, GST, entity or tax period — are not asterisked because they are used so frequently that asterisking would be distracting. A full list of these terms is in s 3-5(3). Within any particular definition, the defined terms are identified by bold italics (s 3-10). Explanatory sections and other non-operative material Explanatory sections appear at the start of Chapters, Divisions and some Subdivisions (s 4-5). These are set out in boxed text and are usually titled What this Chapter [etc] is about. They are intended to provide a quick, simply-worded overview of what follows. Although they actually form part of the Act, and are given section numbers, they have no operative effect. They can only be used for the following purposes: • to determine the purpose or effect of provisions • to confirm that a provision has its ordinary meaning • to determine a provision’s meaning if it is ambiguous or obscure, or • to determine a provision’s meaning if its ordinary meaning would lead to a manifestly absurd or unreasonable result (s 182-10). Other non-operative material includes notes and examples (s 4-10). These appear in a smaller font size than the rest of the Act. They are regarded as part of the Act. However, footnotes and endnotes are not part of the Act (s 182-5), and can therefore only be taken into account in interpreting the Act in limited circumstances (see s 15AB of the Acts Interpretation Act 1901). “Legislative” determinations

Various sections of the GST Act give power to the Commissioner or ministers to make “determinations” affecting the operation of the Act. In some cases, the effect is similar to a power to make regulations; for example, the power of the health minister under s 38-50(5) to determine certain drugs or medicinal preparations to be GST-free. In other cases, the effect is more sweeping; for example, s 66-70 enables the Commissioner to determine how or whether specified GST rules apply to second-hand goods, and provides that those determinations may be inconsistent with the Act. These “legislative” determinations are quite distinct from determinations which are made by the Commissioner under the public rulings system (GSTD series) and which do not have operative legislative force. A list of these legislative determinations is at p 127 onwards. Constitutional validity Challenges to the constitutional validity of the GST Act were rejected in Halliday v The Commonwealth of Australia [2000] FCA 950 and O’Meara v FC of T [2003] FCA 217; 2003 ATC 4406.

¶1-520 Other GST-related measures “Locking in” the GST rate Measures intended to lock in the GST rate at 10% are contained in the A New Tax System (Commonwealth–State Financial Arrangements) Act 1999. This Act provides that no alteration can be made to the rate unless each state and territory agrees, as well as both houses of federal parliament. Relationship with other taxes In general, the GST component of the price of goods or services is not assessable to the supplier (Income Tax Assessment Act 1997 (ITAA97), s 17-5). Similarly, the GST component is not deductible to the purchaser/recipient except to the extent that an input tax credit cannot be claimed (ITAA97 s 27-5). The cost of assets that you can depreciate is reduced by the amount of any input tax credit entitlement. Periodical payments of net GST made to the ATO by suppliers are not deductible (ITAA97 s 27-15). Supplies of goods and services to employees as fringe benefits will not be subject to GST if the supply is subject to fringe benefits tax, or is an exempt fringe benefit. However, GST may apply where the employee makes a contribution or payment to the employer towards the cost of the fringe benefit (s 9-75; GST Ruling GSTR 2001/3). Wine equalisation tax and luxury car tax The wine equalisation tax and the luxury car tax (¶1-250) are both designed to cushion the effect that the abolition of sales tax would otherwise have had. The operative provisions for these taxes are contained in the A New Tax System (Wine Equalisation Tax) Act 1999 and the A New Tax System (Luxury Car Tax) Act 1999. Administration General machinery provisions for the administration of the taxation laws (including GST) are contained in the Taxation Administration Act 1953. GST Regulations Some important GST rules are contained in the A New Tax System (Goods and Services Tax) Regulations 1999 — eg the detailed requirements for tax invoices (¶1-140) and the definition of input taxed financial supplies (¶1-220). Australian Business Number In general, an entity’s GST registration number will be its Australian Business Number (ABN). Rules governing the use of ABNs are contained in the A New Tax System (Australian Business Number) Act 1999. Imposition of taxes The main provisions that formally impose GST are contained in the A New Tax System (Goods and

Services Tax Imposition — Customs) Act 1999, the A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999 and the A New Tax System (Goods and Services Tax Imposition — General) Act 1999. Correspondingly-titled Acts apply to impose wine equalisation tax and luxury car tax. Provisions to formally impose GST on the recipients of certain transitional supplies under pre-existing long-term contracts (¶1-440) are contained in the A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005, the A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005 and the A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005.

¶1-530 Interpretation of GST legislation The traditional approach to tax legislation is that it should be interpreted strictly or literally, unless this leads to an objectively absurd result. This means that the intention to impose tax should be expressed in clear, unambiguous language. This is often associated with a view that ambiguities should be resolved in favour of the taxpayer. An alternative approach, which has gained support in recent years, is that courts should look more at the “purpose” or intent of the legislation, considered in its overall context (eg Cooper Brookes (Wollongong) Pty Ltd v FC of T 81 ATC 4292; HP Mercantile Pty Ltd v FC of T 2005 ATC 4571). This approach supposedly gives more discretion to the courts in deciding how to apply the law. To some extent, the “purpose” approach has been given some legislative backing. The Acts Interpretation Act 1901 provides that: • courts are required to interpret tax legislation in a way that would promote the purpose of the legislation in preference to a way that would not promote the purpose (s 15AA), and • courts are authorised to refer to “extrinsic” material in confirming that the meaning of a particular provision is its ordinary meaning, or to determine the meaning of an ambiguous or obscure provision (s 15AB). Extrinsic material would include explanatory memoranda and second reading speeches. However, it would not include rulings by the Commissioner — though these may be relied on to some extent by the taxpayer. “Explanatory sections” in the GST Act (¶1-500) are treated in a similar way to extrinsic material. It is possible that the particular nature of GST — a largely self-assessed “administrative” tax imposed on an extremely wide range of business transactions — may mean that courts will tend to concentrate on the substance of a transaction, rather than make an overly technical analysis of its form. Justice Graham Hill, in a 2003 address, suggested that: “unless the legislation otherwise requires, in interpreting the GST and characterising a transaction entered into for the purposes of the GST, that interpretation or that characterisation of the transaction will be adopted which produces a practical or common sense business result that accords with business reality and is not unduly technical.” This approach may require looking at the entirety and substance of a transaction, without “artificial dissection” (Saga Holidays Ltd v FC of T 2006 ATC 4841). On the other hand, there is a limit to how far courts can go. In a 2005 address, High Court Justice Michael Kirby said: “There is a need for the legislature to cure defects from time to time. Yet there seems to be a refusal on the part of the government to admit there are defects and to make amendments other than amendments which may be thought necessary to overcome avoidance. In some cases, the courts may be able to resolve difficulties by applying a purposive construction, but in the Australian constitutional context where there is a sharp separation of the legislative and judicial powers, there is a limit to what one can expect of the courts. Ultimately, the courts can not act as legislators. Parliament cannot stand by and then blame the courts if a decision is one that does not favour the revenue when the problem lies not in how the legislation is to be interpreted in a common sense way, but in how it is written”. These comments were cited with approval by the Federal Court in the Reliance Carpet case. The ATO says that it takes an approach that strikes a balance between the syntax, the legislative policy and the context. In developing its interpretations, it considers that, to the extent that the law is able to properly reflect the underlying policy of the government, it should interpret the law in that way.

Where there are alternative interpretations and one is more practical than the other, the ATO will prefer the more practical approach or the one that minimises compliance costs, provided that it does not lead to anomalies or unintended consequences. Where the law is not reasonably capable of reflecting the underlying government policy, the law must prevail. In instances where the law is ambiguous, the appropriate avenue for resolution may be to test the interpretation of the law through the courts (Speech by Bruce Quigley, ATO Deputy Chief Tax Counsel, November 2006). As the GST law is based partly on overseas legislation, overseas cases may have some value in interpretation. However, this is limited, particularly where there are significant differences in wording, context or policy.

¶1-540 Commissioner’s rulings The Commissioner issues public rulings and determinations setting out the official views on aspects of the GST law. These rulings and determinations are generally binding on the Commissioner, though not on courts or tribunals. Since 1 July 2010, GST rulings have been integrated into the general system of taxation rulings (Taxation Administration Act 1953, Sch 1 Div 357 to 359). A separate system of Interpretative Decisions (IDs) gives non-binding guidance on how particular issues have been dealt with by ATO officers.

¶1-550 Summary of 2018 legislative changes During 2017, the GST Act and associated pieces of legislation reproduced in this book were significantly amended as follows: Act No 23 of 2018 The Treasury Laws Amendment (2018 Measures No 1) Act 2018 amended the GST Act to require purchasers of new residential premises and new subdivisions of potential residential land to make a payment of part of the purchase price to the ATO from 1 July 2018. Where an entity (the supplier) makes a taxable supply of new residential premises or a subdivision of potential residential land by way of sale or longterm lease, the recipient of the supply (the purchaser) is required to make a payment of part of the consideration to the ATO directly, prior to or at the time consideration is first provided for the supply (other than as a deposit). Act No 125 of 2018 The Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018 amended the A New Tax System (Australian Business Number) Act 1999 to ensure that working holiday maker employer registration information is not publicly released Act No 164 of 2018 The Road Vehicle Standards (Consequential and Transitional Provisions) Act 2018 made transitional and consequential amendments to the A New Tax System (Luxury Car Tax) Act 1999 to support the commencement of the Road Vehicle Standards Act 2018 as the primary legislation for regulating road vehicle and certain road vehicle components. Regulations During 2017, the A New Tax System (Goods and Services Tax) Regulations 1999 were amended by: • The Safety, Rehabilitation and Compensation Legislation (Defence Force) Consequential Amendment Regulations 2018 amended the A New Tax System (Goods and Services Tax) Regulations 1999 to include rehabilitation and compensation schemes made under the Safety, Rehabilitation and Compensation (Defence-Related Claims) Act 1988 to the list of statutory compensation schemes. • The A New Tax System (Australian Business Number) Amendment (Display of Trading Names) Regulations 2018 amended the A New Tax System (Australian Business Number) Regulations 1999 to prescribe that trading names that were on the Australian Business Register (ABR) before 28 May 2012 can continue to be displayed on the ABR until 31 October 2023.

• The Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018 made miscellaneous amendments to the A New Tax System (Australian Business Number) Regulations 1999 to correct technical and drafting defects, and remove anomalies and inoperative provisions. Pending legislation The Treasury Laws Amendment (Making Sure Multinationals Pay their Fair Share of Tax in Australia and Other Measures) Bill 2018 proposes to amend the GST Act to require offshore suppliers of rights or options to use commercial accommodation in Australia to include these supplies in working out their GST turnover, applying on or after 1 July 2019. It also proposes to remove liability for luxury car tax from cars that are re-imported following service, repair or refurbishment overseas. The amendments will apply to importations made on or after 1 January 2019.

Checklist of Defined Terms This checklist enables you to locate the text of definitions of terms appearing in the: • A New Tax System (Goods and Services Tax) Act 1999 (GST Act) • A New Tax System (Goods and Services Tax Transition) Act 1999. Where the definition of a term is located in non-GST legislation (eg the Income Tax Assessment Act 1936 (ITAA 1936) or the Income Tax Assessment Act 1997 (ITAA 1997)) the checklist provides the full text of the definition.

GUIDE TO USING THE CHECKLIST There are four ways in which terms appearing in the GST legislation are defined. (1) The first and most common way is for the term to be defined in s 195-1 of the GST Act. In this case, the checklist simply provides a cross-reference to that section. For example: “account on a cash basis....................................s 195-1” This tells you that the substantive definition of “account on a cash basis” appears in s 195-1. (2) Other terms have only a “signpost” definition in s 195-1. This is a definition that simply points you to where the substantive definition can be found. If that substantive definition is in the GST Act, the checklist tells you the relevant section. For example: “90% owned group....................................s 195-1 ▸ s 190-1” This tells you that there is a signpost definition of “90% owned group” in s 195-1, and that the substantive definition of that term is in s 190-1. (3) Some other signpost definitions point to a substantive definition that is in some non-GST legislation. In these cases, the checklist identifies that legislation and provides you with the text of the definition. For example: “Australian law....................................s 195-1 ▸ ITAA 1997, s 995-1 Australian law means a *Commonwealth law, a *State law or a *Territory law.” This tells you that there is a signpost definition of “Australian law” in s 195-1 and that the substantive definition of that term is in ITAA 1997 s 995-1; it also provides the text of that definition. (4) Finally, there are terms that are not referred to in s 195-1 at all, and are instead defined in the text of the legislation by a direct cross-reference to a definition appearing in non-GST legislation. In these cases, the checklist provides the text of the definition as it appears in that other legislation. For example: “accredited service provider....................................Hearing Services Administration Act 1997, s 4 accredited service provider means an entity accredited under the accreditation scheme.” This tells you that the definition of “accredited service provider” is in the Hearing Services Administration Act 1997, s 4, and provides the text of that definition.

90% owned group....................................s 195-1 ▸ s 190-1 100% subsidiary....................................s 195-1 ▸ ITAA 1997, s 975-505

SECTION 975-505 What is a 100% subsidiary? (1) A company (the subsidiary company) is a 100% subsidiary of another company (the holding company) if all the *shares in the subsidiary company are beneficially owned by: (a) the holding company; or (b) one or more 100% subsidiaries of the holding company; or (c) the holding company and one or more 100% subsidiaries of the holding company. (2) However, the subsidiary company is not a 100% subsidiary of the holding company if a person is *in a position to affect rights, in relation to the subsidiary company, of: (a) the holding company; or (b) a 100% subsidiary of the holding company. (3) The subsidiary company is also not a 100% subsidiary of the holding company if at some future time a person will be *in a position to affect rights as described in subsection (2). (4) A company (other than the subsidiary company) is a 100% subsidiary of the holding company if, and only if: (a) it is a 100% subsidiary of the holding company; or (b) it is a 100% subsidiary of a 100% subsidiary of the holding company; because of any other application or applications of this section. ABN....................................s 195-1 ▸ A New Tax System (Australian Business Number) Act 1999, s 41 ABN (Australian Business Number) for an *entity means the entity’s ABN as shown in the *Australian Business Register. account on a cash basis....................................s 195-1 account on the same basis....................................s 195-1 accredited service provider....................................Hearing Services Administration Act 1997, s 4 accredited service provider means an entity accredited under the accreditation scheme. ACNC-registered charity....................................s 195-1 ACNC-registered religious institution....................................s 195-1 acquisition....................................s 195-1 ▸ s 11-10 actual application of the thing....................................s 195-1 ▸ s 129-40 additional consideration....................................s 195-1 ▸ s 133-5(3) adjustment....................................s 195-1 adjustment event....................................s 195-1 ▸ s 19-10, 69-50 adjustment note....................................s 195-1 ▸ s 29-75(1), 54-50 adjustment period....................................s 195-1 ▸ Subdiv 129-B adult and community education course....................................s 195-1 Aged Care Minister....................................s 195-1 Aged Care Secretary....................................s 195-1 aircraft’s stores....................................s 195-1 ▸ Customs Act 1901, s 130C

aircraft’s stores means stores for the use of the passengers or crew of an aircraft, or for the service of an aircraft. airport shop goods....................................s 195-1 ▸ Customs Act 1901, s 4 airport shop goods means: (a) goods declared by the regulations to be airport shop goods for the purposes of section 96B; or (b) goods included in a class of goods declared by the regulations to be a class of airport shop goods for the purposes of that section. amalgamated company....................................s 195-1 amalgamating company....................................s 195-1 amalgamation....................................s 195-1 amount....................................s 195-1 annual apportionment election....................................s 195-1 ▸ s 131-10 annual apportionment turnover threshold....................................s 195-1 ▸ s 131-5(2) annual GST liability....................................s 195-1 ▸ s 162-145 annual tax period....................................s 195-1 ▸ s 151-40 annual tax period election....................................s 195-1 ▸ s 151-10 apply....................................s 195-1 ▸ s 129-55 appropriate percentage....................................s 195-1 ▸ s 162-175(5) approved child care service....................................A New Tax System (Family Assistance) (Administration) Act 1999, s 3 approved child care service has the meaning given by section 194G. SECTION 194G Meaning of approved child care service (1) A child care service is an approved child care service if an approved provider is approved in respect of the service under this Division and that approval is in effect. (2) If the approved provider’s approval under this Division is suspended or suspended in respect of the service, the service is not an approved child care service at any time when the suspension is in effect. approved form....................................s 195-1 ▸ Taxation Administration Act 1953, Sch 1 s 388-50 SECTION 388-50 Approved forms (1) A return, notice, statement, application or other document under a *taxation law is in the approved form if, and only if: (a) it is in the form approved in writing by the Commissioner for that kind of return, notice, statement, application or other document; and (b) it contains a declaration signed by a person or persons as the form requires (see section 38875); and (c) it contains the information that the form requires, and any further information, statement or document as the Commissioner requires, whether in the form or otherwise; and (d) for a return, notice, statement, application or document that is required to be given to the Commissioner — it is given in the manner that the Commissioner requires (which may include electronically).

(1A) Despite subsection (1), a document that satisfies paragraphs (1)(a), (b) and (d) but not paragraph (1)(c) is also in the approved form if it contains the information required by the Commissioner. The Commissioner must specify the requirement in writing. (2) The Commissioner may combine in the same *approved form more than one return, notice, statement, application or other document. (3) The Commissioner may approve a different *approved form for different entities. Example: The Commissioner may require high wealth individuals to lodge a different income tax return to that required to be lodged by an individual whose only income is a salary. approved pathology practitioner....................................s 195-1 approved provider....................................Aged Care Act 1997, Sch 1 approved provider means a person or body in respect of which an approval under Part 2.1 is in force, and, to the extent provided for in section 8-6, includes any State or Territory, *authority of a State or Territory or *local government authority. approved valuation....................................s 195-1 ▸ s 75-35(2) arrangement....................................ITAA 1997, s 995-1 arrangement means any arrangement, agreement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable (or intended to be enforceable) by legal proceedings. assessable goods....................................former Sales Tax Assessment Act 1992, s 5 assessable goods means Australian goods or imported goods, but does not include Australian-used goods. assessable income....................................s 195-1 ▸ ITAA 1997, s 995-1 assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30. For the effect of GST-related amounts on assessable income, see Division 17. Note: For income years before 1997-98, assessable income has the meaning given by section 6-3 of the Income Tax (Transitional Provisions) Act 1997. assessable professional income....................................s 195-1 ▸ ITAA 1997, s 405-20(1) SECTION 405-20 What you count as assessable professional income (1) Work out your assessable professional income for an income year by adding up all your assessable income for the income year that you count under this Subdivision. Note 1: Section 405-30 may stop you counting an amount. Note 2: Subsection 405-35(1) stops you counting an amount more than once, even if it is described in more than one subsection of this section. Note 3: Subsection 405-35(2) may affect the amount you count. … assessed GST....................................s 195-1 assessed net amount....................................s 195-1 assessment....................................s 195-1 ▸ ITAA 1997, s 995-1 assessment: (a) of an *assessable amount, means an ascertainment of the assessable amount; and (b) in relation to a *tax-related liability not covered by paragraph (a), has the meaning given by a *taxation law that provides for the assessment of the amount of the liability.

associate....................................s 195-1 ▸ ITAA 1936, s 318 SECTION 318 Associates (1) For the purposes of this Part, the following are associates of an entity (in this subsection called the primary entity) that is a natural person (otherwise than in the capacity of trustee): (a) a relative of the primary entity; (b) a partner of the primary entity or a partnership in which the primary entity is a partner; (c) if a partner of the primary entity is a natural person otherwise than in the capacity of trustee — the spouse or a child of that partner; (d) a trustee of a trust where the primary entity, or another entity that is an associate of the primary entity because of another paragraph of this subsection, benefits under the trust; (e) a company where: (i) the company is sufficiently influenced by: (A) the primary entity; or (B) another entity that is an associate of the primary entity because of another paragraph of this subsection; or (C) another company that is an associate of the primary entity because of another application of this paragraph; or (D) 2 or more entities covered by the preceding sub-subparagraphs; or (ii) a majority voting interest in the company is held by: (A) the primary entity; or (B) the entities that are associates of the primary entity because of subparagraph (i) of this paragraph and the preceding paragraphs of this subsection; or (C) the primary entity and the entities that are associates of the primary entity because of subparagraph (i) of this paragraph and because of the preceding paragraphs of this subsection. (2) For the purposes of this Part, the following are associates of a company (in this subsection called the primary entity): (a) a partner of the primary entity or a partnership in which the primary entity is a partner; (b) if a partner of the primary entity is a natural person otherwise than in the capacity of trustee — the spouse or a child of that partner; (c) a trustee of a trust where the primary entity, or another entity that is an associate of the primary entity because of another paragraph of this subsection, benefits under the trust; (d) another entity (in this paragraph called the controlling entity) where: (i) the primary entity is sufficiently influenced by: (A) the controlling entity; or (B) the controlling entity and another entity or entities; or (ii) a majority voting interest in the primary entity is held by: (A) the controlling entity; or

(B) the controlling entity and the entities that, if the controlling entity were the primary entity, would be associates of the controlling entity because of subsection (1), because of subparagraph (i) of this paragraph, because of another paragraph of this subsection or because of subsection (3); (e) another company (in this paragraph called the controlled company) where: (i) the controlled company is sufficiently influenced by: (A) the primary entity; or (B) another entity that is an associate of the primary entity because of another paragraph of this subsection; or (C) a company that is an associate of the primary entity because of another application of this paragraph; or (D) 2 or more entities covered by the preceding sub-subparagraphs; or (ii) a majority voting interest in the controlled company is held by: (A) the primary entity; or (B) the entities that are associates of the primary entity because of subparagraph (i) of this paragraph and the other paragraphs of this subsection; or (C) the primary entity and the entities that are associates of the primary entity because of subparagraph (i) of this paragraph and the other paragraphs of this subsection; (f) any other entity that, if a third entity that is an associate of the primary entity because of paragraph (d) of this subsection were the primary entity, would be an associate of that third entity because of subsection (1), because of another paragraph of this subsection or because of subsection (3). (3) For the purposes of this Part, the following are associates of a trustee (in this subsection called the primary entity): (a) any entity that benefits under the trust; (b) if a natural person benefits under the trust — any entity that, if the natural person were the primary entity, would be an associate of that natural person because of subsection (1) or because of this subsection; (c) if a company is an associate of the primary entity because of paragraph (a) or (b) of this subsection — any entity that, if the company were the primary entity, would be an associate of the company because of subsection (2) or because of this subsection. (4) For the purposes of this Part, the following are associates of a partnership (in this subsection called the primary entity): (a) a partner in the partnership; (b) if a partner in the partnership is a natural person — any entity that, if that natural person were the primary entity, would be an associate of that natural person because of subsection (1) or (3); (c) if a partner in the partnership is a company — any entity that, if the company were the primary entity, would be an associate of the company because of subsection (2) or (3). (5) In determining, for the purposes of this section, whether an entity is an associate of another entity at a particular time (in this subsection called the test time):

(a) an entity (in this subsection called the public unit trust entity) that, apart from this subsection, is the trustee of a public unit trust at the test time is to be treated as if it were a company instead of a trustee; and (b) the public unit trust entity is taken to be sufficiently influenced by another entity or other entities if the public unit trust entity is accustomed or under an obligation (whether formal or informal), or might reasonably be expected, to act in accordance with the directions, instructions or wishes of the other entity or other entities (whether those directions, instructions or wishes are, or might reasonably be expected to be, communicated directly or through interposed companies, partnerships or trusts); and (c) another entity or other entities are taken to hold a majority voting interest in the public unit trust entity if either of the following percentages is not less than 50%: (i) the percentage of the income of the trust represented by the share of the income to which the other entity or other entities are entitled, or that the other entity or other entities are entitled to acquire; (ii) the percentage of the corpus of the trust represented by the share of the corpus to which the other entity or other entities are entitled, or that the other entity or other entities are entitled to acquire. (6) For the purposes of this section: (a) a reference to an entity benefiting under a trust is a reference to the entity benefiting, or being capable (whether by the exercise of a power of appointment or otherwise) of benefiting, under the trust, either directly or through any interposed companies, partnerships or trusts; and (b) a company is sufficiently influenced by an entity or entities if the company, or its directors, are accustomed or under an obligation (whether formal or informal), or might reasonably be expected, to act in accordance with the directions, instructions or wishes of the entity or entities (whether those directions, instructions or wishes are, or might reasonably be expected to be, communicated directly or through interposed companies, partnerships or trusts); and (c) an entity or entities hold a majority voting interest in a company if the entity or entities are in a position to cast, or control the casting of, more than 50% of the maximum number of votes that might be cast at a general meeting of the company. (7) In this section and any other provision of this Act that has effect for the purposes of this section, a reference to the spouse of a person does not include: (a) a spouse who is legally married to the person but living separately and apart from the person on a permanent basis; or (b) a spouse within the meaning of paragraph (a) of the definition of spouse in subsection 995-1(1) of the Income Tax Assessment Act 1997 who is living separately and apart from the person on a permanent basis. at least a 90% stake....................................s 195-1 ▸ s 190-5 Australian ADI....................................Corporations Act 2001, s 9 Australian ADI means: (a) an ADI (authorised deposit-taking institution) within the meaning of the Banking Act 1959; and (b) a person who carries on State banking within the meaning of paragraph 51(xiii) of the Constitution. Australian Business Register....................................s 195-1 Australian Business Registrar....................................s 195-1

Australian consumer....................................s 195-1 ▸ s 9-25(7) Australian fee or charge....................................s 195-1 Australian government agency....................................s 195-1 ▸ ITAA 1997, s 995-1 Australian government agency means: (a) the Commonwealth, a State or a Territory; or (b) an authority of the Commonwealth or of a State or a Territory. Australian law....................................s 195-1 ▸ ITAA 1997, s 995-1 Australian law means a *Commonwealth law, a *State law or a *Territory law. Australian resident....................................s 195-1 Australian tax....................................s 195-1 Australian-based business recipient....................................s 195-1 ▸ s 9-26(2) average income....................................s 195-1 ▸ ITAA 1997, s 392-45(1) SECTION 392-45 Work out your average income for those years (1) Work out your average income in this way: Method statement Step 1.

Add up your *basic taxable income for each of the income years over which you must average your basic taxable income.

Step 2.

Divide the sum by the number of those income years.

Step 3.

Round the result down to the nearest whole dollar if the result is not already a number of whole dollars.

… average input tax credit fraction....................................s 195-1 ▸ s 79-100 banking business....................................Banking Act 1959, s 5 banking business means: (a) a business that consists of banking within the meaning of paragraph 51(xiii) of the Constitution; or (b) a business that is carried on by a corporation to which paragraph 51(xx) of the Constitution applies and that consists, to any extent, of: (i) both taking money on deposit (otherwise than as part-payment for identified goods or services) and making advances of money; or (ii) other financial activities prescribed by the regulations for the purposes of this definition. base year....................................s 195-1 ▸ Taxation Administration Act 1953, Sch 1 s 45-320(4), 45470(5) SECTION 45-320 Working out instalment rate … (4) The base year is the income year to which the *base assessment relates. … SECTION 45-470 Working out instalment rate …

(5) The base year is the income year to which the *base assessment relates. … batch repair process....................................s 195-1 ▸ s 117-5 beverage....................................s 195-1 ▸ s 38-4(2) borrowing....................................s 195-1 ▸ ITAA 1997, s 995-1 borrowing means any form of borrowing, whether secured or unsecured, and includes the raising of funds by the issue of a bond, debenture, discounted security or other document evidencing indebtedness. business....................................s 195-1 business day....................................s 195-1 ▸ ITAA 1997, s 995-1 business day means a day other than: (a) a Saturday or a Sunday; or (b) a day which is a public holiday for the whole of: (i) any State; or (ii) the Australian Capital Territory; or (iii) the Northern Territory. car....................................s 195-1 ▸ ITAA 1997, s 995-1 car means a *motor vehicle (except a motor cycle or similar vehicle) designed to carry a load of less than 1 tonne and fewer than 9 passengers. car limit....................................s 195-1 ▸ ITAA 1997, s 40-230 SECTION 40-230 Adjustment: car limit (1) The first element of the cost of a *car designed mainly for carrying passengers (after applying section 40-225 and Subdivision 27-B) is reduced to the *car limit for the *financial year in which you started to *hold it if its cost exceeds that limit. (2) However, the *car limit does not apply to a *car: (a) fitted out for transporting disabled people in wheelchairs for profit; or (b) whose first element of *cost exceeds that limit only because of modifications made to enable an individual with a disability to use it for a *taxable purpose. (3) The car limit for the 2000-01 *financial year is $55,134. The limit is indexed annually. [ CCH Note: The car limit for the 2018/19 financial year is $57,581 ( Taxation Determination TD 2018/6), which is the same as for the 2016/17 and 2017/18 financial years. The car limit for the 2010/11 to 2015/16 financial years (inclusive) was $57,466.]

Note: Subdivision 960-M shows you how to index amounts. (4) If you *hold a *car that is also held by one or more other entities, subsection (1) applies to the *cost of the car despite section 40-35. Then section 40-35 applies to the cost of the car as reduced under subsection (1). car parts....................................s 195-1 carriage service provider....................................Telecommunications Act 1997, s 7 carriage service provider has the meaning given by section 87. SECTION 87 Carriage service providers (1) Basic definition. For the purposes of this Act, if a person supplies, or proposes to supply, a listed

carriage service to the public using: (a) a network unit owned by one or more carriers; or (b) a network unit in relation to which a nominated carrier declaration is in force; the person is a carriage service provider. (2) International carriage service providers. For the purposes of this Act, if: (a) a person supplies, or proposes to supply, a listed carriage service to the public using: (i) a line link connecting a place in Australia and a place outside Australia; or (ii) a satellite-based facility; and (b) the carriage service is mentioned in paragraph 16(1)(b) or (c); the person is a carriage service provider. (3) Secondary users of exempt network units. For the purposes of this Act, if: (a) a carrier or an exempt network-user supplies a carriage service as mentioned in any of the following provisions: (i) paragraph 45(2)(b); (ii) paragraph 47(5)(b); (iii) paragraph 47(6)(b); (iv) paragraph 47(7)(b); (v) paragraph 47(8)(b); (vi) paragraph 48(2)(d); (vii) paragraph 48(4)(b); (viii) paragraph 49(2)(b); (ix) paragraph 50(2)(c); (x) paragraph 50(5)(c); (xi) paragraph 50(7)(c); and (b) the carriage service is supplied to the public; the carrier or the exempt network-user, as the case may be, is a carriage service provider. (4) Declared carriage service providers. The Minister may, by legislative instrument, declare that a specified person who supplies, or proposes to supply, a specified listed carriage service is a carriage service provider for the purposes of this Act. A declaration under this subsection has effect accordingly. Note: For specification by class, see subsection 13(3) of the Legislation Act 2003. (5) Intermediaries. For the purposes of this Act, if: (a) a person (the first person), for reward, arranges, or proposes to arrange, for the supply of a listed carriage service by a carriage service provider to a third person; and

(b) the first person would be a carriage service provider under subsection (1) or (2) if the person had supplied that carriage service; and (c) the commercial relationship between the first person and the third person is, or is to be, governed (in whole or in part) by an agreement between the first person and the third person that deals with one or more matters relating to the continuing supply of the service (whether or not that supply is, or is to be, for a readily ascertainable period); and (d) the conditions (if any) specified in a determination under subsection (8) are satisfied; the person is a carriage service provider. Note: Under section 7, carriage service intermediary is defined to mean a person who is a carriage service provider under this subsection. (6) For the purposes of paragraph (5)(a), it does not matter whether the first person makes arrangements as agent for: (a) the carriage service provider; or (b) the third person; or (c) any other person. (7) The reference in paragraph (5)(a) to reward does not include a reference to remuneration received in the capacity of employee. (8) The Minister may, by legislative instrument, make a determination for the purposes of paragraph (5) (d). carried on in the indirect tax zone....................................s 195-1 ▸ s 9-27 carrier....................................Telecommunications Act 1997, s 7 carrier means the holder of a carrier licence. carrying on....................................s 195-1 cash accounting turnover threshold....................................s 195-1 ▸ s 29-40(3) Child Care Minister....................................s 195-1 commercial accommodation....................................s 195-1 ▸ s 87-15 commercial residential premises....................................s 195-1 Commissioner....................................s 195-1 company....................................s 195-1 complying superannuation fund....................................s 195-1 ▸ ITAA 1997, s 995-1 complying superannuation fund means a complying superannuation fund within the meaning of section 45 of the Superannuation Industry (Supervision) Act 1993. Superannuation Industry (Supervision) Act 1993 SECTION 45 Complying superannuation fund (1) A fund is a complying superannuation fund for the purposes of the Income Tax Assessment Act in relation to a year of income (the current year of income) if, and only if: (a) the Regulator has given a notice to a trustee of the fund under section 40 stating that the fund is a complying superannuation fund in relation to the current year of income; or (b) the Regulator has given a notice to a trustee of the fund under section 40 stating that the fund is a complying superannuation fund in relation to a previous year of income and has not given a

notice to a trustee of the fund under that section stating that the fund was not a complying superannuation fund in relation to: (i) the current year of income; or (ii) a year of income that is: (A) later than that previous year of income; and (B) earlier than the current year of income. (2) Despite section 2, the previous year mentioned in paragraph (1)(b) may be a year of income earlier than the 1994-95 year of income (see section 49). However, despite section 49, if the fund was not a regulated superannuation fund at all times during the current year of income when the fund was in existence, paragraph (1)(b) does not apply unless the previous year of income is the 1994-95 year of income or a later year of income. (3) For the purposes of this section, if a notice under section 40 is revoked, or the decision to give the notice is set aside, the notice is taken never to have been given. (4) Section 170 of the Income Tax Assessment Act does not prevent the amendment of an assessment at any time for the purposes of giving effect to subsection (3). (5) For the purposes of this section, if a notice under section 40 is given in relation to a fund in relation to a year of income, the notice is taken to have been given at the beginning of the year of income. (6) Despite subsection (1), if, at all times during a year of income when a fund was in existence, the fund was, or was part of, an exempt public sector superannuation scheme, the fund is a complying superannuation fund in relation to the year of income for the purposes of the Income Tax Assessment Act. Comptroller-General of Customs....................................s 195-1 ▸ Customs Act 1901, s 4 Comptroller-General of Customs means the person who is the Comptroller-General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015. compulsory third party scheme....................................s 195-1 connected with the indirect tax zone....................................s 195-1 ▸ s 9-25, 84-75, 85-5, 126-27 consideration....................................s 195-1 ▸ s 9-15, 9-17 consolidated group....................................s 195-1 ▸ ITAA 1997, s 703-5 SECTION 703-5 What is a consolidated group? (1) A consolidated group comes into existence: (a) on the day specified in a choice by a company under section 703-50 as the day on and after which a *consolidatable group is taken to be consolidated; or (b) as described in section 703-55 (about creating a consolidated group from a *MEC group). Note: The day specified in a choice under section 703-50 as the day on and after which a consolidatable group is taken to be consolidated may be a day before the choice is made. (2) The consolidated group continues to exist until the *head company of the group: (a) ceases to be a head company; or (b) becomes a member of a *MEC group. The consolidated group ceases to exist when one of those events happens to the head company.

Note: The group does not cease to exist in some cases where a shelf company is interposed between the head company and its former members: see subsection 615-30(2) and section 703-70. (3) At any time while it is in existence, the consolidated group consists of the *head company and all of the *subsidiary members (if any) of the group at the time. Note: A consolidated group continues to exist despite one or more entities ceasing to be subsidiary members of the group or becoming subsidiaries of the group, as long as the events described in subsection (2) do not happen to the head company. Thus a consolidated group may come to consist of a head company alone at various times. consumer....................................s 195-1 ▸ s 84-75 contract....................................Life Insurance Act 1995, s 14 SECTION 14 Investment account benefits, investment-linked benefits (1) In this Act: (a) the expression “investment account benefits” refers to benefits payable under an investment account contract; and (b) the expression “investment-linked benefits” refers to benefits payable under an investmentlinked contract. (2) An investment account contract is a contract that: (a) provides for benefits to be paid: (i) on death; or (ii) on a specified date or specified dates or on death before the specified date, or the last of the specified dates, as the case may be; and (b) provides for the benefits to be calculated by reference to: (i) a running account under the contract; or (ii) units the value of which are guaranteed by the contract not to be reduced; and (c) provides for the account to be increased (for example, by the amounts of premiums paid or interest payable). (3) In spite of subsection (2), a contract is not an investment account contract if it provides for the account to be reduced otherwise than by the amounts of withdrawals by the person responsible for the payment of premiums or by the amounts of charges payable under the contract. (4) An investment-linked contract is a contract: (a) the principal object of which is the provision of benefits calculated by reference to units the value of which is related to the market value of a specified class or group of assets of the party by whom the benefits are to be provided; and (b) that provides for benefits to be paid: (i) on death; or (ii) on a specified date or specified dates or on death before the specified date, or the last of the specified dates, as the case may be. (5) APRA, at the request of a life company, may make a written declaration: (a) that contracts of a kind specified in the declaration and entered into by the company are, or would be, investment account contracts; or

(b) that contracts of a kind specified in the declaration and entered into by the company are, or would be, investment-linked contracts. (6) If APRA makes a declaration: (a) this Act has effect accordingly; and (b) APRA must give a copy of the declaration to the life company at whose request the declaration was made. contributing member....................................Taxation Administration Act 1953, Sch 1 s 444-90(1A) SECTION 444-90 GST groups … (1A) Indirect tax sharing agreements. Despite subsection (1), if: (a) before the *representative member of the group is required to give to the Commissioner a *GST return for a *tax period, an agreement (the indirect tax sharing agreement) has been entered into between: (i) the representative member; and (ii) one or more other *members of the group (the contributing member); and (b) a particular amount (the contribution amount) could be determined under the indirect tax sharing agreement for each contributing member in relation to that tax period; and (c) the contribution amounts for each of the contributing members under the indirect tax sharing agreement represent a reasonable allocation among: (i) the representative member; and (ii) the contributing members; of the total amount payable, under *indirect tax laws, for which the members of the group would be jointly or severally liable under subsection (1) in relation to that tax period; then: (d) if the contributing member leaves the group before the representative member of the group is required to give to the Commissioner a GST return for that tax period, and subsection (1B) applies — the contributing member is not liable under subsection (1) in relation to an indirect tax amount relating to that tax period; or (e) otherwise — the contributing member’s liability under subsection (1) in relation to that tax period is not to exceed that contribution amount. … contributing operator....................................s 195-1 ▸ s 80-5(1)(c)(ii), 80-40(1)(c)(ii), 80-80(1)(c)(ii) contributing operator’s payment....................................s 195-1 ▸ s 80-5(3), 80-40(3), 80-80(3) contributing participant....................................Taxation Administration Act 1953, Sch 1 s 444-80(1A) SECTION 444-80 GST joint ventures … (1A) Indirect tax sharing agreements. Despite subsection (1), if: (a) before the *joint venture operator for the joint venture is required to give to the Commissioner a *GST return for a *tax period, an agreement (the indirect tax sharing agreement) has been entered into between:

(i) the joint venture operator; and (ii) one or more *participants in the joint venture (the contributing participant) (other than the joint venture operator); and (b) a particular amount (the contribution amount) could be determined under the indirect tax sharing agreement for each contributing participant in relation to that tax period; and (c) the contribution amounts for each of the contributing participants under the indirect tax sharing agreement represent a reasonable allocation among: (i) the joint venture operator; and (ii) the contributing participants; of the total amount payable, under *indirect tax laws, for which the participants in the joint venture would be jointly or severally liable under subsection (1) in relation to that tax period; then: (d) if the contributing participant leaves the joint venture before the joint venture operator for the joint venture is required to give to the Commissioner a GST return for that tax period, and subsection (1B) applies — the contributing participant is not liable under subsection (1) in relation to an indirect tax amount relating to that tax period; or (e) otherwise — the contributing participant’s liability under subsection (1) in relation to that tax period is not to exceed that contribution amount. … contribution amount....................................s 195-1 ▸ ITAA 1997, s 721-25(1)(b) SECTION 721-25 When a group liability is covered by a tax sharing agreement (1) For the purposes of this Division, a group liability is covered by a tax sharing agreement if, just before the head company’s due time: (a) an agreement existed between the *head company of the group and one or more of the contributing members (the TSA contributing members); and (b) a particular amount (the contribution amount) could be determined under the agreement for each TSA contributing member in relation to the group liability; and (c) the contribution amounts for each of the TSA contributing members in relation to the group liability, as determined under the agreement, represented a reasonable allocation of the total amount of the group liability among the head company and the TSA contributing members; and (d) the agreement complied with the requirements (if any) set out in the regulations. … controller....................................Corporations Act 2001, s 9 controller, in relation to property of a corporation, means: (a) a receiver, or receiver and manager, of that property; or (b) anyone else who (whether or not as agent for the corporation) is in possession, or has control, of that property for the purpose of enforcing a security interest; and has a meaning affected by paragraph 434F(b) (which deals with 2 or more persons appointed as controllers).

corrected GST amount....................................s 195-1 ▸ s 19-40(c) corrected input tax credit amount....................................s 195-1 ▸ s 19-70(c) course materials....................................s 195-1 creditable acquisition....................................s 195-1 ▸ s 11-5 creditable at less than 1/11 of the consideration....................................s 195-1 ▸ s 136-50(2) creditable importation....................................s 195-1 ▸ s 15-5 creditable purpose....................................s 195-1 CTP ancillary payment or supply....................................s 195-1 ▸ s 79-35(3) CTP compensation or ancillary payment or supply....................................s 195-1 ▸ s 79-35(1) CTP compensation payment or supply....................................s 195-1 ▸ s 79-35(2) CTP dual premium or election payment or supply....................................s 195-1 CTP hybrid payment or supply....................................s 195-1 ▸ s 79-25 CTP premium....................................s 195-1 current GST lodgment record....................................s 195-1 ▸ s 162-10 current GST turnover....................................s 195-1 ▸ s 188-15 customs clearance area....................................s 195-1 ▸ Customs Act 1901, s 234AA SECTION 234AA Places set aside for purposes of Act (1) Where a place: (a) is to be used by officers: (i) for questioning, for the purposes of this Act or of any other law of the Commonwealth, passengers or crew disembarking from or embarking on a ship or aircraft; or (ii) for examining, for such purposes, the personal baggage of such passengers or crew; or (iii) as a holding place for such passengers or crew; or (b) is covered by a notice under subsection (3); a Collector, or a person authorized by a Collector to do so, may cause signs to be displayed at or near the place that identify the place and state that entry into it by unauthorized persons is prohibited by this Act. (2) Where a sign is displayed in relation to a place under subsection (1), a Collector, or a person authorized by a Collector to do so, may cause signs to be displayed at or near the place that identify the place and indicate (whether in words or images) that the use of: (a) cameras or sound recorders; or (b) mobile phones or other electronic forms of communication; at the place by unauthorized persons is prohibited by this Act. (3) The Comptroller-General of Customs may publish a notice in the Gazette specifying, as an area to which this section applies, an area of a port, or an airport, appointed under section 15. (4) An area specified in such a notice must comprise one or more of the following areas: (a) areas that are used by, or frequented by, passengers who have arrived in Australia until they have passed through the last point at which they or their baggage are normally subject to processing by officers;

(b) areas that are used by, or frequented by, passengers who are about to depart Australia after they have passed through the first point at which they are normally subject to processing by officers; (c) areas that are in the vicinity of areas referred to in paragraph (a) or (b). customs duty....................................s 195-1 customs value....................................s 195-1 ▸ Customs Act 1901, Pt VIII Div 2 PART VIII — The duties … DIVISION 2 — Valuation of imported goods SECTION 154 Interpretation (1) In this Division, unless the contrary intention appears: … customs value, in relation to imported goods, has the meaning given by section 159. … SECTION 159 Value of imported goods (1) Unless the contrary intention appears in this Act or in another Act, the value of imported goods for the purposes of an Act imposing duty is their customs value and the Collector shall determine that customs value in accordance with this section. (2) Where a Collector can determine the transaction value of imported goods, their customs value is their transaction value. (3) Where a Collector cannot determine the transaction value of imported goods but can determine their identical goods value, their customs value is their identical goods value. (4) Where a Collector: (a) cannot determine the transaction value of imported goods; and (b) cannot determine their identical goods value; but can determine their similar goods value, their customs value is their similar goods value. (5) Where a Collector: (a) cannot determine the transaction value of imported goods, not being computed valued goods; (b) cannot determine their identical goods value; and (c) cannot determine their similar goods value; but can determine their deductive (contemporary sales) value, their customs value is their deductive (contemporary sales) value. (6) Where a Collector: (a) cannot determine the transaction value of imported goods, not being computed valued goods; (b) cannot determine their identical goods value; (c) cannot determine their similar goods value; and

(d) cannot determine their deductive (contemporary sales) value; but can determine their deductive (later sales) value, their customs value is their deductive (later sales) value. (7) Where a Collector: (a) cannot determine the transaction value of imported goods, not being computed valued goods but being request goods; (b) cannot determine their identical goods value; (c) cannot determine their similar goods value; (d) cannot determine their deductive (contemporary sales) value; and (e) cannot determine their deductive (later sales) value; but can determine their deductive (derived goods sales) value, their customs value is their deductive (derived goods sales) value. (8) Where a Collector: (a) cannot determine the transaction value of exporter’s goods, not being computed valued goods; (b) cannot determine their identical goods value; (c) cannot determine their similar goods value; (d) where they are request goods, cannot determine any of their deductive values; and (e) where they are not request goods: (i) cannot determine their deductive (contemporary sales) value; and (ii) cannot determine their deductive (later sales) value; but can determine their computed value, their customs value is their computed value. (9) Where a Collector: (a) cannot determine the transaction value of imported goods, being computed valued goods; (b) cannot determine their identical goods value; and (c) cannot determine their similar goods value; their customs value is their computed value. (10) Where a Collector: (a) cannot determine the transaction value of imported goods; (b) cannot determine their identical goods value; (c) cannot determine their similar goods value; (d) where they are request goods, cannot determine any of their deductive values; (e) where they are not request goods: (i) cannot determine their deductive (contemporary sales) value; and

(ii) cannot determine their deductive (later sales) value; and (f) where they are exporter’s goods, cannot determine their computed value; their customs value is their fall-back value. dealer in precious metal....................................s 195-1 debenture....................................Corporations Act 2001, s 9 debenture of a body means a chose in action that includes an undertaking by the body to repay as a debt money deposited with or lent to the body. The chose in action may (but need not) include a security interest over property of the body to secure repayment of the money. However, a debenture does not include: (a) an undertaking to repay money deposited with or lent to the body by a person if: (i) the person deposits or lends the money in the ordinary course of a business carried on by the person; and (ii) the body receives the money in the ordinary course of carrying on a business that neither comprises nor forms part of a business of borrowing money and providing finance; or (b) an undertaking by an Australian ADI to repay money deposited with it, or lent to it, in the ordinary course of its banking business; or Note: This paragraph has an extended meaning in relation to Chapter 8 (see subsection 1200A(2)). (c) an undertaking to pay money under: (i) a cheque; or (ii) an order for the payment of money; or (iii) a bill of exchange; or (e) an undertaking by a body corporate to pay money to a related body corporate; or (f) an undertaking to repay money that is prescribed by the regulations. For the purposes of this definition, if a chose in action that includes an undertaking by a body to pay money as a debt is offered as consideration for the acquisition of securities under an off-market takeover bid, or is issued under a compromise or arrangement under Part 5.1, the undertaking is taken to be an undertaking to repay as a debt money deposited with or lent to the body. decreasing adjustment....................................s 195-1 deductible gift recipient....................................ITAA 1997, s 995-1 deductible gift recipient has the meaning given by section 30-227. SECTION 30-227 Entities to which this Subdivision applies (1) This Subdivision sets out requirements relating to a *deductible gift recipient. (2) A deductible gift recipient is an entity or *government entity that: (a) is a fund, authority or institution described in item 1, 2, 4, 5 or 6 of the table in section 30-15 and is: (i) endorsed under Subdivision 30-BA as a deductible gift recipient; or (ii) mentioned by name in that table or in Subdivision 30-B; or (b) is endorsed as a deductible gift recipient for the operation of a fund, authority or institution

described in item 1, 2 or 4 of the table in section 30-15. dental practitioner....................................s 195-1 ▸ Health Insurance Act 1973, s 3(1) dental practitioner means a person registered or licensed as a dental practitioner or dentist under a law of a State or Territory that provides for the registration or licensing of dental practitioners or dentists. deposit account....................................s 195-1 derived....................................s 195-1 ▸ ITAA 1997, s 6-5(4) SECTION 6-5 Income according to ordinary concepts (ordinary income) … (4) In working out whether you have derived an amount of *ordinary income, and (if so) when you derived it, you are taken to have received the amount as soon as it is applied or dealt with in any way on your behalf or as you direct. Disability Services Minister....................................s 195-1 dividend....................................s 195-1 ▸ ITAA 1936, s 6(1), (4) SECTION 6 Interpretation (1) In this Act, unless the contrary intention appears: … dividend includes: (a) any distribution made by a company to any of its shareholders, whether in money or other property; and (b) any amount credited by a company to any of its shareholders as shareholders; but does not include: (d) moneys paid or credited by a company to a shareholder or any other property distributed by a company to shareholders (not being moneys or other property to which this paragraph, by reason of subsection (4), does not apply or moneys paid or credited, or property distributed for the redemption or cancellation of a redeemable preference share), where the amount of the moneys paid or credited, or the amount of the value of the property, is debited against an amount standing to the credit of the share capital account of the company; or (e) moneys paid or credited, or property distributed, by a company for the redemption or cancellation of a redeemable preference share if: (i) the company gives the holder of the share a notice when it redeems or cancels the share; and (ii) the notice specifies the amount paid-up on the share immediately before the cancellation or redemption; and (iii) the amount is debited to the company’s share capital account; except to the extent that the amount of those moneys or the value of that property, as the case may be, is greater than the amount specified in the notice as the amount paid-up on the share; or (f) a reversionary bonus on a life assurance policy. Note: Subsection (4) sets out when paragraph (d) of this definition does not apply. … (4) Paragraph (d) of the definition of dividend in subsection (1) does not apply if, under an

arrangement: (a) a person pays or credits any money or gives property to the company and the company credits its share capital account with the amount of the money or the value of the property; and (b) the company pays or credits any money, or distributes property to another person, and debits its share capital account with the amount of the money or the value of the property so paid, credited or distributed. … early net amount....................................s 195-1 ▸ s 162-145(3) education course....................................s 195-1 education institution....................................s 195-1 ▸ Student Assistance Act 1973, s 3(1) education institution means: (a) a higher education institution; or (b) a technical and further education institution; or (c) a secondary school; or (d) any other institution (including an educational institution), authority or body, that is in Australia and that, in accordance with a determination by the Minister, is to be regarded as an education institution for the purposes of this Act. electronic communication....................................s 195-1 ▸ Electronic Transactions Act 1999, s 5(1) electronic communication means: (a) a communication of information in the form of data, text or images by means of guided and/or unguided electromagnetic energy; or (b) a communication of information in the form of speech by means of guided and/or unguided electromagnetic energy, where the speech is processed at its destination by an automated voice recognition system. electronic distribution platform....................................s 195-1 ▸ s 84-70 electronic lodgment turnover threshold....................................s 195-1 ▸ s 31-25(4) electronic payment....................................s 195-1 eligible Australian carbon credit unit....................................s 195-1 eligible emissions unit....................................s 195-1 eligible international emissions unit....................................s 195-1 ▸ Australian National Registry of Emissions Units Act 2011, s 4 eligible international emissions unit means: (a) a certified emission reduction (other than a temporary certified emission reduction or a long-term certified emission reduction); or (b) an emission reduction unit; or (c) a removal unit; or (d) a prescribed unit issued in accordance with the Kyoto rules. It is immaterial whether a unit covered by paragraph (d) was issued in or outside Australia.

employee share scheme....................................s 195-1 ▸ ITAA 1997, s 995-1 employee share scheme has the meaning given by subsection 83A-10(2). SECTION 83A-10 Meaning of ESS interest and employee share scheme … (2) An employee share scheme is a *scheme under which *ESS interests in a company are provided to employees, or *associates of employees, (including past or prospective employees) of: (a) the company; or (b) *subsidiaries of the company; in relation to the employees’ employment. Note: See section 83A-325 for relationships similar to employment. endorsed charity....................................s 195-1 ▸ s 176-1(1) English language course for overseas students....................................s 195-1 enter goods for home consumption....................................Customs Act 1901, s 68(3A) SECTION 68 Entry of imported goods … (3A) An entry of goods for home consumption is made by communicating to the Department an import declaration in respect of the goods. … enterprise....................................s 195-1 ▸ s 9-20 entertainment....................................s 195-1 ▸ ITAA 1997, s 32-10 SECTION 32-10 Meaning of entertainment (1) Entertainment means: (a) entertainment by way of food, drink or *recreation; or (b) accommodation or travel to do with providing entertainment by way of food, drink or *recreation. (2) You are taken to provide entertainment even if business discussions or transactions occur. Note: These are some examples of what is entertainment: • business lunches • social functions. These are some examples of what is not entertainment: • meals on business travel overnight • theatre attendance by a critic • a restaurant meal of a food writer. entity....................................s 195-1 ▸ s 184-1 ESS interest....................................ITAA 1997, s 995-1 ESS interest, in a company, has the meaning given by subsection 83A-10(1). Note: ESS is short for employee share scheme.

SECTION 83A-10 Meaning of ESS interest and employee share scheme (1) An ESS interest, in a company, is a beneficial interest in: (a) a *share in the company; or (b) a right to acquire a beneficial interest in a share in the company. … essential prerequisite....................................s 195-1 estimated annual GST amount....................................s 195-1 ▸ s 162-140 exceed the financial acquisitions threshold....................................s 195-1 ▸ Div 189 excess GST....................................Div 142 excisable goods....................................s 195-1 ▸ Excise Act 1901, s 4(1) Excisable goods means goods in respect of which excise duty is imposed by the Parliament, and includes goods the subject of an Excise Tariff or Excise Tariff alteration proposed in the Parliament. excise duty....................................s 195-1 excluded security....................................Corporations Act 2001, s 9 excluded security means: (a) where: (i) there is attached to a share or debenture a right to participate in a retirement village scheme; and (ii) each of the other rights, and each interest (if any), attached to the share or debenture is a right or interest that is merely incidental to the right referred to in subparagraph (i); the share or debenture or a unit in the share or debenture; or (b) an interest in a managed investment scheme constituted by a right to participate in a retirement village scheme. Executive Agency....................................Public Service Act 1999, s 7 Executive Agency means an Executive Agency established under section 65. SECTION 65 Establishment etc. of Executive Agencies (1) The Governor-General may do any of the following, by order in the Gazette: (a) establish or abolish an Executive Agency; (b) allocate a name to an Executive Agency or the Head of an Executive Agency; (c) identify the Minister who is responsible for an Executive Agency; (d) specify the functions of an Executive Agency. (2) For the purposes of this Act, an Executive Agency consists of the Head of the Agency, together with the APS employees assisting the Head. (3) When an Executive Agency is established, an office of Head of the Agency is established by force of this subsection. The name of the office is “Head of the [name of Agency]”, unless the office of Head has a different name because of an order under subsection (1). (4) When an Executive Agency is abolished, the office of Head of the Agency is abolished by force of this subsection.

exempt entity....................................s 195-1 ▸ ITAA 1997, s 995-1 exempt entity means: (a) an entity all of whose *ordinary income and *statutory income is exempt from income tax because of this Act or because of another *Commonwealth law, no matter what kind of ordinary income or statutory income the entity might have; or (b) an *untaxable Commonwealth entity. Note: See section 11-5 for a list of entities of the kind referred to in paragraph (a). expense payment benefit....................................s 195-1 ▸ Fringe Benefits Tax Assessment Act 1986, s 20 SECTION 20 Expense payment benefits Where a person (in this section referred to as the provider): (a) makes a payment in discharge, in whole or in part, of an obligation of another person (in this section referred to as the recipient) to pay an amount to a third person in respect of expenditure incurred by the recipient; or (b) reimburses another person (in this section also referred to as the recipient), in whole or in part, in respect of an amount of expenditure incurred by the recipient; the making of the payment referred to in paragraph (a), or the reimbursement referred to in paragraph (b), shall be taken to constitute the provision of a benefit by the provider to the recipient. explanatory section....................................s 195-1 ▸ s 182-10 extra services fee....................................Aged Care Act 1997, Div 35 DIVISION 35 — How are extra service fees approved? SECTION 35-1 Approval of extra service fees (1) A person who: (a) has applied for *extra service status to be granted in respect of a residential care service, or a *distinct part of a residential care service; or (b) who has been granted such extra service status; may apply to the *Aged Care Pricing Commissioner, in accordance with section 35-2, for extra service fees to be approved for one or more *places included in that residential care service or distinct part. (2) The *Aged Care Pricing Commissioner must approve the extra service fees proposed in the application if: (a) the proposed fees meet the requirements of section 35-3; and (b) the proposed fees meet any requirements (whether as to amount or otherwise) set out in the Extra Service Principles; and (c) in a case where the application is not included in an application under Division 32 — the Aged Care Pricing Commissioner is satisfied that any requirements specified in the Extra Service Principles in relation to standards or accreditation have been met; and (d) fees for those places have not been approved during the 12 months immediately before the date on which the application is given to the Aged Care Pricing Commissioner. Note: Rejections of applications are reviewable under Part 6.1.

SECTION 35-2 Applications for approval (1) The application must be in a form approved by the *Aged Care Pricing Commissioner, and must satisfy any requirements set out in the Extra Service Principles. (2) If the applicant has not been granted *extra service status for the residential care service, or the *distinct part of the residential care service, in which the *places concerned are located, the application must be included in an application under Division 32 for such extra service status. SECTION 35-3 Rules about amount of extra service fee (1) The *Aged Care Pricing Commissioner must not approve a nil amount as the extra service fee for a *place. (2) The *Aged Care Pricing Commissioner must not approve extra service fees for the *places in that residential care service, or *distinct part, if the average of the extra service fees for all those places, worked out on a daily basis, would be less than: (a) $10.00; or (b) such other amount as is specified in the Extra Service Principles. (3) The *Aged Care Pricing Commissioner must not approve extra service fees for *places in respect of which residential care is provided if: (a) the care is provided through a particular residential care service; and (b) extra service fees have previously been approved in respect of places in respect of which residential care is provided through that aged care service; and (c) 12 months, or such other period specified in the Extra Service Principles, has not yet elapsed since the date on which the last approval took effect. (4) The *Aged Care Pricing Commissioner must not approve an application for an extra service fee for a *place if: (a) an extra service fee for the place (the current fee) is in force at the time the application is made; and (b) the application proposes to increase the current fee by an amount that exceeds the maximum amount specified in, or worked out in accordance with, the Extra Service Principles. SECTION 35-4 Notification of decision The *Aged Care Pricing Commissioner must notify the applicant, in writing, of the Aged Care Pricing Commissioner’s decision on the application. family....................................ITAA 1936, Sch 2F s 272-95 SECTION 272-95 Family (1) The family of an individual (the test individual) consists of the test individual and all of the following (if applicable): (a) any parent, grandparent, brother or sister of the test individual or the test individual’s spouse; (b) any nephew, niece or child of the test individual or the test individual’s spouse; (c) any lineal descendant of a nephew, niece or child referred to in paragraph (b); (d) the spouse of the test individual or of anyone who is a member of the test individual’s family because of paragraphs (a), (b) and (c).

Note 1: Child, parent and spouse are defined in subsection 6(1). Note 2: Section 960-255 may be relevant to determining relationships for the purposes of paragraph (1)(a). (2) A person does not cease to be a family member merely because of the death of any other family member. (3) In this section, an adopted child, step-child or ex-nuptial child of a person is taken to be a lineal descendant of that person for the purposes of determining the lineal descendants of that person or any other person. Note: A person who is no longer a member of an individual’s family under this section may still be a member of the individual’s family group under subsection 272-90(2A). family assistance law....................................A New Tax System (Family Assistance) (Administration) Act 1999, s 3 family assistance law means any one or more of the following: (a) this Act; (b) the Family Assistance Act; (c) any instrument (including regulations) made under this Act or the Family Assistance Act; (d) Schedules 5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000. family member....................................s 195-1 ▸ s 48-15(2) farming business....................................s 195-1 ▸ 38-475(2) FBT year....................................s 195-1 Finance Minister....................................s 195-1 financial acquisition....................................s 195-1 ▸ s 189-15 financial supply....................................s 195-1 ▸ s 40-5(2) financial year....................................s 195-1 first aid or life saving course....................................s 195-1 flexible care....................................Aged Care Act 1997, Sch 1 flexible care has the meaning given by section 49-3. SECTION 49-3 Meaning of flexible care Flexible care means care provided in a residential or community setting through an *aged care service that addresses the needs of care recipients in alternative ways to the care provided through residential care services and home care services. floating home....................................s 195-1 food....................................s 195-1 ▸ s 38-4 foreign law....................................s 195-1 ▸ ITAA 1997, s 995-1 foreign law means a law of a foreign country. Note: Foreign country is defined in section 2B of the Acts Interpretation Act 1901. Acts Interpretation Act 1901 SECTION 2B Definitions …

foreign country means any country (whether or not an independent sovereign state) outside Australia and the external Territories. … Foreign Minister....................................s 195-1 formation....................................s 195-1 freight container....................................s 195-1 ▸ Customs Convention on Containers, 1972 CHAPTER I — GENERAL Article 1 … (c) the term “container” shall mean an article of transport equipment (lift-van, movable tank or other similar structure): (i) fully or partially enclosed to constitute a compartment intended for containing goods; (ii) of a permanent character and accordingly strong enough to be suitable for repeated use; (iii) specially designed to facilitate the carriage of goods, by one or more modes of transport, without intermediate reloading; (iv) designed for ready handling, particularly when being transferred from one mode of transport to another; (v) designed to be easy to fill and to empty; and (vi) having an internal volume of one cubic metre or more; the term “container” shall include the accessories and equipment of the container, appropriate for the type concerned, provided that such accessories and equipment are carried with the container. The term “container” shall not include vehicles, accessories or spare parts of vehicles, or packaging. Demountable bodies are to be treated as containers; … fringe benefit....................................s 195-1 ▸ ITAA 1997, s 995-1; Fringe Benefits Tax Assessment Act 1986, s 136 Income Tax Assessment Act 1997 fringe benefit means: (a) a fringe benefit as defined by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986; and (b) a benefit that would be a fringe benefit (as defined by subsection 136(1) of that Act) if paragraphs (d) and (e) of the definition of employer in that subsection of that Act were omitted. Fringe Benefits Tax Assessment Act 1986 fringe benefit, in relation to an employee, in relation to the employer of the employee, in relation to a year of tax, means a benefit: (a) provided at any time during the year of tax; or (b) provided in respect of the year of tax; being a benefit provided to the employee or to an associate of the employee by: (c) the employer; or

(d) an associate of the employer; or (e) a person (in this paragraph referred to as the arranger) other than the employer or an associate of the employer under an arrangement covered by paragraph (a) of the definition of arrangement between: (i) the employer or an associate of the employer; and (ii) the arranger or another person; or (ea) a person other than the employer or an associate of the employer, if the employer or an associate of the employer: (i) participates in or facilitates the provision or receipt of the benefit; or (ii) participates in, facilitates or promotes a scheme or plan involving the provision of the benefit; and the employer or associate knows, or ought reasonably to know, that the employer or associate is doing so; in respect of the employment of the employee, but does not include: (f) a payment of salary or wages or a payment that would be salary or wages if salary or wages included exempt income for the purposes of the Income Tax Assessment Act 1936; or (g) a benefit that is an exempt benefit in relation to the year of tax; or (h) a benefit constituted by the acquisition of an ESS interest under an employee share scheme (within the meaning of the Income Tax Assessment Act 1997) to which Subdivision 83A-B or 83A-C of that Act applies; or (ha) a benefit constituted by the acquisition of money or property by an employee share trust (within the meaning of the Income Tax Assessment Act 1997); or (j) a benefit constituted by: (i) the making of a contribution to a superannuation fund (as defined by the Income Tax Assessment Act 1997) that the person making the contribution had reasonable grounds for believing was a complying superannuation fund (as defined by that Act) for the purpose of making provision for superannuation benefits for the employee (whether or not the benefits are payable to a dependant of the employee if the employee dies before or after becoming entitled to receive the benefits); or (ii) the making of a contribution to a foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997) where: (A) the contribution is for the purpose of making provision for superannuation benefits for the employee (whether or not the benefits are payable to a dependant of the employee if the employee dies before or after becoming entitled to receive the benefits); and (B) the employee is a temporary resident (within the meaning of the Income Tax Assessment Act 1997) when the contribution is made; or (iii) the making of a payment of money to an RSA (within the meaning of the Retirement Savings Accounts Act 1997) that is held by the employee; or (k) a superannuation benefit (within the meaning of the Income Tax Assessment Act 1997); or (l) a payment covered by section 26AF or 26AFA of the Income Tax Assessment Act 1936; or (la) an early retirement scheme payment (within the meaning of the Income Tax Assessment Act 1997);

or (lb) a genuine redundancy payment (within the meaning of the Income Tax Assessment Act 1997); or (lc) an employment termination payment (within the meaning of the Income Tax Assessment Act 1997); or (ld) a payment that would be an employment termination payment (within the meaning of the Income Tax Assessment Act 1997) apart from paragraph 82-130(1)(b) of that Act; or (le) any of the following payments, if they would be employment termination payments (within the meaning of the Income Tax Assessment Act 1997) apart from paragraph 82-130(1)(b) and section 82-135 of that Act: (i) an unused annual leave payment (within the meaning of that Act); (ii) an unused long service leave payment (within the meaning of that Act); (iii) a payment covered by Subdivision 83-D (Foreign termination payments) of that Act; (iv) a payment covered by paragraph 82-135(g) of that Act; (v) a payment of an annuity, or a supplement, covered by section 27H of the Income Tax Assessment Act 1936; or (m) consideration of a capital nature for, or in respect of: (i) a legally enforceable contract in restraint of trade by a person; or (ii) personal injury to a person; or (ma) a payment, within the meaning of subsection 104-255(7) of the Income Tax Assessment Act 1997, of a carried interest of a kind referred to in subsection 104-255(1) of that Act; or (mb) a grant or acquisition of such a carried interest, or of an entitlement to such a payment; or (n) a payment of an amount that, under any provision of the Income Tax Assessment Act 1936, is deemed to be a dividend paid to the recipient; or (p) a payment made, or liability incurred, to a person to the extent that the payment or liability is, by virtue of subsection 65(1A) of the Income Tax Assessment Act 1936, deemed not be income of the person for the purposes of that Act; or (q) a benefit constituted by the conferral of a present entitlement to, or a distribution of, income or capital to the extent that subsection 271-105(1) in Schedule 2F to the Income Tax Assessment Act 1936 would prevent the inclusion of the amount or value of the income or capital in assessable income, assuming that it would otherwise be so included; or (r) anything done in relation to a shareholder in a private company (as those terms are defined in section 6 of the Income Tax Assessment Act 1936), or an associate of such a shareholder, that causes (or will cause) the private company to be taken under Division 7A of Part III of that Act to pay the shareholder or associate a dividend; or (s) a loan (within the meaning of section 109D of the Income Tax Assessment Act 1936), if: (i) a dividend is not taken to be paid under that section in relation to the loan, but would be if section 109N of that Act were disregarded; or (ii) an amount is not included, as if it were a dividend, in the assessable income of an entity under section 109XB of that Act in relation to the loan, but would be if section 109N of that Act were

disregarded. fringe benefits tax....................................s 195-1 fund, authority or institution....................................ITAA 1997, s 30-125(1)(b) SECTION 30-125 Entitlement to endorsement (1) Endorsement of an entity that is a fund, authority or institution. An entity is entitled to be endorsed as a *deductible gift recipient if: … (b) the entity is a fund, authority or institution that: (i) is described (but not by name) in item 1, 2 or 4 of the table in section 30-15; and (ii) is not described by name in Subdivision 30-B if it is described in item 1 of that table; and (iii) meets the relevant conditions (if any) identified in the column headed “Special conditions” of the item of that table in which it is described; and … fund-raising event....................................s 195-1 ▸ s 40-165 futures exchange....................................s 195-1 gambling event....................................s 195-1 ▸ s 126-35(2) gambling supply....................................s 195-1 ▸ s 126-35(1) general interest charge....................................s 195-1 gift-deductible entity....................................s 195-1 gift-deductible purpose....................................s 195-1 global GST amount....................................s 195-1 ▸ s 126-10, 126-15, 126-20 goods....................................s 195-1 goods entered for export....................................Customs Act 1901, s 113 SECTION 113 Entry of goods for export (1) The owner of goods intended for export: (a) must ensure that the goods are entered for export; and (b) must not allow the goods: (i) if the goods are a ship or aircraft that is to be exported otherwise than in a ship or aircraft — to leave the place of exportation; or (ii) if the goods are other goods — to be loaded on the ship or aircraft in which they are to be exported; unless: (iii) an authority to deal with them is in force; or (iv) the goods are, or are included in a class of goods that are, excluded by the regulations from the application of this paragraph. Penalty: 60 penalty units. (1A) An offence against subsection (1) is an offence of strict liability.

(2) Subsection (1) does not apply to: (a) goods that are accompanied or unaccompanied personal or household effects of a passenger in, or a member of the crew of, a ship or aircraft; and (b) goods (other than prescribed goods) constituting, or included in, a consignment that: (i) is consigned by post, by ship or by aircraft from one person to another; and (ii) has an FOB value not exceeding $2,000 or such other amount as is prescribed. (d) containers that are the property of a person carrying on business in Australia and that are exported on a temporary basis to be re-imported, whether empty or loaded; and (e) containers that are intended for use principally in the international carriage of goods, other than containers that, when exported from Australia, cease, or are intended to cease, to be the property of a natural person resident, or a body corporate incorporated, in Australia; and (f) goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations. (2A) However, subsection (2) does not exempt from subsection (1) goods for the export of which a permission (however described) is required by an Act or an instrument made under an Act, other than goods or classes of goods prescribed by the regulations for the purposes of this subsection. (3) For the purposes of paragraph (2)(a), goods: (a) in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or (b) that are, to the knowledge or belief of a passenger or a member of the crew of a ship or aircraft, to be sold, or used in the course of trading, outside Australia; are not included in the personal or household effects of that passenger or crew member. government entity....................................s 195-1 ▸ A New Tax System (Australian Business Number) Act 1999, s 41 government entity means: (a) a Department of State of the Commonwealth; or (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or (d) a Department of State of a State or Territory; or (e) an organisation that: (i) is not an entity; and (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an *enterprise or established for a public purpose by an *Australian law; and (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation; whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph. government related entity....................................s 195-1

government school....................................s 195-1 group liability....................................s 195-1 ▸ ITAA 1997, s 721-10(1)(a) SECTION 721-10 When this Division operates (1) This Division operates if: (a) a *tax-related liability mentioned in subsection (2) (a group liability) of the *head company of a *consolidated group was not paid or otherwise discharged in full by the time the liability became due and payable (the head company’s due time); and (b) one or more entities (the contributing members) were *subsidiary members of the group for at least part of the period to which the group liability relates. Note: This Division operates even if some or all of the contributing members were no longer members of the group at the head company’s due time. (2) The following table lists the *tax-related liabilities for the purposes of paragraph (1)(a) and the periods to which each of those liabilities relate: Tax-related liabilities of the head company and the periods to which they relate Item

The tax-related liability of the head company that becomes due and payable as specified in this provision …

… relates to this period

3

section 5-5 of the Income Tax Assessment Act 1997 (income tax, and other amounts treated in the same way as income tax under that section)

the *financial year to which the income tax etc. relates

5

section 197-70 of the Income Tax Assessment Act 1997 (untainting tax)

the *franking period of the *head company in which the *untainting tax became due and payable

10

subsection 214-150(1) of the Income Tax Assessment Act 1997 (franking tax)

the income year to which the *franking tax relates

15

subsection 214-150(2) of the Income Tax Assessment Act 1997 (franking tax — part year assessment)

the particular period mentioned in subsection 214-70(1) to which the *franking tax relates

20

subsection 214-150(3) of the Income Tax Assessment Act 1997 (franking tax — amended assessments otherwise than because of deficit deferral)

the income year (or particular period mentioned in subsection 214-70(1)) to which the *franking tax relates

22

subsection 214-150(4) of the Income Tax Assessment Act 1997 (franking tax — deficit deferral)

the income year (or particular period mentioned in subsection 214-70(1)) to which the *franking deficit tax relates

30

section 45-61 in Schedule 1 to the Taxation Administration Act 1953 (quarterly *PAYG instalment)

the *instalment quarter to which the *instalment relates

32

section 45-67 in Schedule 1 to the Taxation Administration Act 1953 (monthly *PAYG instalment)

the *instalment month to which the *instalment relates

35

section 45-70 in Schedule 1 to the Taxation Administration Act 1953 (annual *PAYG instalment)

the income year to which the *instalment relates

40

section 8AAE of the Taxation Administration Act 1953 (general interest charge)

the period provided for in this table for the *tax-related liability to which the general interest charge relates

45

subsection 45-230(4) in Schedule 1 to the Taxation Administration Act 1953 (general interest charge on shortfall in instalment worked out on basis of varied rate)

the *instalment quarter or *instalment month to which the general interest charge relates

50

subsection 45-232(5) in Schedule 1 to the Taxation Administration Act 1953 (general interest charge on shortfall in quarterly instalment worked out on basis of estimated benchmark tax)

the *instalment quarter to which the general interest charge relates

55

subsection 45-235(5) in Schedule 1 to the Taxation Administration Act 1953 (general interest charge on shortfall in annual instalment)

the income year to which the general interest charge relates

60

subsection 45-875(2) in Schedule 1 to the Taxation Administration Act 1953 (head company’s liability to GIC on shortfall in instalment)

the *instalment quarter or *instalment month to which the general interest charge relates

65

if an administrative penalty of a kind mentioned in section 284-75, 284-145, 28675 or 288-25 in Schedule 1 to the Taxation Administration Act 1953 relates only to another *tax-related liability mentioned in this table — section 298-15 in that Schedule

the period provided for in this table for the *tax-related liability to which the penalty relates

70

Division 280 in Schedule 1 to the Taxation Administration Act 1953 (shortfall interest charge)

the period provided for in this table for the *tax-related liability to which the shortfall interest charge relates

95

subsection 82(1) or (2) of the Petroleum Resource Rent Tax Assessment Act 1987 (when tax assessed under that Act is payable)

the year of tax (within the meaning of that Act) to which the tax assessed under that Act relates

100

subsection 82(3) of the Petroleum Resource Rent Tax Assessment Act 1987 (shortfall interest charge on shortfall in tax assessed under that Act)

the year of tax (within the meaning of that Act) to which the *shortfall interest charge relates

105

section 95 of the Petroleum Resource Rent Tax Assessment Act 1987 (when instalment of tax is payable)

the instalment period (within the meaning of that Act) in relation to the instalment

110

subsection 98C(4) of the Petroleum Resource the instalment transfer charge period (within Rent Tax Assessment Act 1987 (when the meaning of that Act) in relation to the instalment transfer interest charge is due) charge

115

Subsection 177P(3) of the Income Tax Assessment Act 1936 (diverted profits tax)

the income year to which the diverted profits tax relates

Note: The other amounts referred to in item 3 of the table are interest payable under section 102AAM of the Income Tax Assessment Act 1936 (distributions from certain non-resident trust estates). (3) Item 30 of the table in subsection (2) is taken not to include a *PAYG instalment of the *head

company if the Commissioner gave the head company its *initial head company instalment rate after the end of the *instalment quarter of the head company to which the PAYG instalment relates. (3A) Item 32 of the table in subsection (2) is taken not to include a *PAYG instalment of the *head company if the Commissioner gave the head company its *initial head company instalment rate on or after the start of the *instalment month of the head company to which the PAYG instalment relates. (5) The following only apply in relation to tax-related liabilities that are due and payable because a choice has been made, under section 58N of the Petroleum Resource Rent Tax Assessment Act 1987, to apply Division 8 of Part V of that Act in relation to the *consolidated group: (a) items 95, 100, 105 and 110 of the table in subsection (2); (b) items 40 and 65 of that table to the extent that they relate to tax-related liabilities to which the items referred to in paragraph (a) apply. (6) Without limiting subsection (5), in the application of this section in relation to a *MEC group because of section 719-2, the items referred to in that subsection also apply in relation to tax-related liabilities of the *provisional head company of the MEC group. GST....................................s 195-1 GST benefit....................................s 195-1 ▸ s 165-10(1) GST branch....................................s 195-1 ▸ s 54-5 GST branch registration number....................................s 195-1 GST disadvantage....................................s 195-1 ▸ s 165-45(2) GST exclusive market value....................................s 195-1 GST exclusive value....................................s 195-1 GST-free....................................s 195-1 ▸ s 9-30(1), Div 38 GST group....................................s 195-1 ▸ s 48-5 GST inclusive market value....................................s 195-1 GST instalment....................................s 195-1 ▸ s 162-70(1) GST instalment payer....................................s 195-1 ▸ s 162-50 GST instalment quarter....................................s 195-1 ▸ s 162-70(2) and (3) GST instalment shortfall....................................s 195-1 GST joint venture....................................s 195-1 ▸ s 51-5 GST law....................................s 195-1 GST religious group....................................s 195-1 ▸ s 49-5 GST return....................................s 195-1 GST turnover....................................s 195-1 head company....................................s 195-1 ▸ ITAA 1997, s 995-1 head company: (a) in relation to a *consolidated group or *consolidatable group — has the meaning given by section 703-15; and (b) of a *MEC group — has the meaning given by section 719-75. SECTION 703-15 Members of a consolidated group or consolidatable group (1) An entity is a member of a *consolidated group or *consolidatable group while the entity is:

(a) the *head company of the group; or (b) a *subsidiary member of the group. (2) At a particular time in an income year, an entity is: (a) a head company if all the requirements in item 1 of the table are met in relation to the entity; or (b) a subsidiary member of a *consolidated group or *consolidatable group if all the requirements in item 2 of the table are met in relation to the entity: Head companies and subsidiary members of groups Column 1 Entity’s role in relation to group

Column 2 Income tax treatment requirements

Column 3 Australian residence requirements

Column 4 Ownership requirements

1 Head company

The entity must be a company (but not one covered by section 70320) that has all or some of its taxable income (if any) taxed at a rate that is or equals the *corporate tax rate

The entity must be an Australian resident (but not a *prescribed dual resident)

The entity must not be a *wholly-owned subsidiary of another entity that meets the requirements in columns 2 and 3 of this item or, if it is, it must not be a subsidiary member of a *consolidatable group or *consolidated group

2 Subsidiary member

The requirements are that: (a) the entity must be a company, trust or partnership (but not one covered by section 70320); and (b) if the entity is a company — all or some of its taxable income (if any) must be taxable apart from this Part at a rate that is or equals the *corporate tax rate; and (c) the entity must not be a non-profit company (as defined in the Income Tax Rates Act 1986)

The entity must: (a) be an Australian resident (but not a *prescribed dual resident), if it is a company; or (b) comply with section 703-25, if it is a trust; or (c) be a partnership

The entity must be a *wholly-owned subsidiary of the head company of the group and, if there are interposed between them any entities, the set of requirements in section 703-45, section 701C-10 of the Income Tax (Transitional Provisions) Act 1997 or section 701C-15 of that Act must be met

SECTION 719-75 Head company (1) Group in existence throughout income year. If: (a) a company is the *provisional head company of a *MEC group at the end of the income year of the company; and (b) the group was in existence throughout the income year; the company is the head company of the group at all times during the income year. (2) Group comes into existence in income year. If:

(a) a company is the *provisional head company of a *MEC group at the end of the income year of the company; and (b) the group is in existence at the end of the income year; and (c) the group came into existence in the income year; that company is the head company of the group at all times during the period: (d) beginning when the group came into existence; and (e) ending at the end of the income year. (3) Group ceases to exist in income year. If: (a) a *MEC group ceases to exist in an income year of a company; and (b) the company was the *provisional head company of the group immediately before the group ceased to exist; that company is the head company of the group at all times during the period: (c) beginning at whichever is the later of: (i) the start of the income year; and (ii) the time the group came into existence; and (d) ending at the time when the group ceased to exist. Health Minister....................................s 195-1 higher education institution....................................s 195-1 ▸ Higher Education Support Act 2003, s 16-1 SECTION 16-1 Meaning of higher education provider A higher education provider is a body corporate that is approved under this Division. HIH company....................................s 195-1 ▸ ITAA 1997, s 322-5 SECTION 322-5 Rescue payments treated as insurance payments by HIH (1) This Act applies to you as if a payment you receive from the Commonwealth, the *HIH Trust or a prescribed entity for assignment of your rights under or in relation to a *general insurance policy you held with an *HIH company: (a) had been made by the HIH company; and (b) had been made under the terms and conditions of the general insurance policy you held with the HIH company. (2) The HIH Trust is the HIH Claims Support Trust (established on 6 July 2001). (3) An HIH company is: (a) CIC Insurance Limited; or (b) FAI General Insurance Company Limited; or (c) FAI Reinsurances Pty Limited; or (d) FAI Traders Insurance Company Pty Limited; or (e) HIH Casualty and General Insurance Limited; or

(f) HIH Underwriting and Insurance (Australia) Pty Limited; or (g) World Marine and General Insurances Pty Limited; or (h) another related company specified in writing by the Commissioner. HIH rescue entity....................................s 195-1 hire purchase agreement....................................s 195-1 ▸ ITAA 1997, s 995-1 hire purchase agreement means: (a) a contract for the hire of goods where: (i) the hirer has the right, obligation or contingent obligation to buy the goods; and Note: An example of a contingent obligation is a put option. (ii) the charge that is or may be made for the hire, together with any other amount payable under the contract (including an amount to buy the goods or to exercise an option to do so), exceeds the price of the goods; and (iii) title in the goods does not pass to the hirer until the option referred to in subparagraph (a)(i) is exercised; or (b) an agreement for the purchase of goods by instalments where title in the goods does not pass until the final instalment is paid. hold....................................ITAA 1997, s 995-1 hold: (a) hold a car for the purposes of Division 28 has the meaning given by section 28-90; and (b) hold a *depreciating asset has the meaning given by section 40-40; and (c) hold a *registered emissions unit has the meaning given by section 420-12. SECTION 28-90 How to calculate your deduction … (6) You hold a *car while you own it, or it is leased to you, for use in the course of producing your assessable income, even if it is also used for some other purpose. Note 1: In certain circumstances the lessee of a luxury car is taken to be its owner (see subsection 242-15(2)). Note 2: In certain circumstances the notional buyer of property is taken to be its owner (see subsection 240-20(2)). … holder....................................Tradex Scheme Act 1999, s 4 holder of a tradex order means the person on whose application the order was made. home care....................................s 195-1 ▸ Aged Care Act 1997, s 45-3 SECTION 45-3 Meaning of home care (1) Home care is care consisting of a package of personal care services and other personal assistance provided to a person who is not being provided with residential care. (2) The Subsidy Principles may specify care that: (a) constitutes home care for the purposes of this Act; or

(b) does not constitute home care for the purposes of this Act. hospital treatment....................................s 195-1 ▸ Private Health Insurance Act 2007, Sch 1 hospital treatment is defined in section 121-5. SECTION 121-5 Meaning of hospital treatment (1) Hospital treatment is treatment (including the provision of goods and services) that: (a) is intended to manage a disease, injury or condition; and (b) is provided to a person: (i) by a person who is authorised by a *hospital to provide the treatment; or (ii) under the management or control of such a person; and (c) either: (i) is provided at a hospital; or (ii) is provided, or arranged, with the direct involvement of a hospital. (2) Without limiting subsection (1), hospital treatment includes any other treatment, or treatment included in a class of treatments, specified in the Private Health Insurance (Health Insurance Business) Rules for the purposes of this subsection. (3) Without limiting subsection (1) or (2), the reference to treatment in those subsections includes a reference to any of, or any combination of, accommodation, nursing, medical, surgical, podiatric surgical, diagnostic, therapeutic, prosthetic, pharmacological, pathology or other services or goods intended to manage a disease, injury or condition. (4) Despite subsections (1) and (2), treatment is not *hospital treatment if it is specified in, or is included in a class of treatments specified in, the Private Health Insurance (Health Insurance Business) Rules for the purposes of this subsection. (5) A hospital is a facility for which a declaration under subsection (6) is in force. (6) The Minister may, in writing: (a) declare that a facility is a *hospital; or (b) revoke such a declaration. Note: Refusals to make declarations, and revocations of declarations are reviewable under Part 6-9. (7) In deciding whether to declare that a facility is a *hospital, or to revoke such a declaration, the Minister must have regard to: (a) the nature of the facility; and (b) the range and scope of the services provided, or proposed to be provided, under the management or control of the facility and at or on behalf of the facility; and (c) whether the necessary approvals by a State or Territory, or by an authority of a State or Territory, have been obtained in relation to the facility; and (d) whether the accreditation requirements of an appropriate accrediting body have been met; and (e) whether undertakings have been made, or have been complied with, relating to providing to private health insurers information, of the kind specified in the Private Health Insurance (Health Insurance Business) Rules, relating to treatment of persons insured under *complying health

insurance products that are *referable to *health benefits funds; and (ea) if the Minister is deciding whether to revoke such a declaration — any contravention of conditions to which the declaration is subject; and (f) any other matters specified in the Private Health Insurance (Health Insurance Business) Rules. (8) A declaration under subsection (6) that a facility is a *hospital must include either a statement that the hospital is a public hospital or a statement that the hospital is a private hospital. hybrid settlement sharing arrangement....................................s 195-1 ▸ s 80-80(1) import....................................s 195-1 inbound intangible consumer supply....................................s 195-1 ▸ s 84-65 incapacitated entity....................................s 195-1 incidental valuable metal goods....................................s 195-1 income year....................................s 195-1 ▸ ITAA 1997, s 995-1 income year: the basic meaning is given by subsections 4-10(2) and 9-5(2). Some provisions refer to a particular income year. (They may describe it in different ways: for example, as the income year ending on 30 June 1998, or the 1997-98 income year.) For an entity that adopts an accounting period in place of the particular income year, the reference includes: (a) the adopted accounting period; or (b) if the adopted accounting period ends under section 18A of the Income Tax Assessment Act 1936: (i) in relation to the commencing of the income year — the adopted accounting period (as ending under that section); or (ii) in relation to the ending of the income year — the accounting period ending under that section on the day on which the adopted accounting period would (but for that section) have ended. Note 1: The Commissioner can allow you to adopt an accounting period ending on a day other than 30 June. See section 18 of the Income Tax Assessment Act 1936. Note 2: An accounting period ends, and a new accounting period starts, when a partnership becomes, or ceases to be, a VCLP, an ESVCLP, an AFOF or a VCMP. See section 18A of the Income Tax Assessment Act 1936. SECTION 4-10 How to work out how much income tax you must pay … (2) Your income tax is worked out by reference to your taxable income for the income year. The income year is the same as the *financial year, except in these cases: (a) for a company, the income year is the previous financial year; (b) if you have an accounting period that is not the same as the financial year, each such accounting period or, for a company, each previous accounting period is an income year. Note 1: The Commissioner can allow you to adopt an accounting period ending on a day other than 30 June. See section 18 of the Income Tax Assessment Act 1936. Note 2: An accounting period ends, and a new accounting period starts, when a partnership becomes, or ceases to be, a VCLP, an ESVCLP, an AFOF or a VCMP. See section 18A of the Income Tax Assessment Act 1936. … SECTION 9-5 Entities that work out their income tax by reference to something other than taxable

income … (2) For entities covered by an item in the table in subsection (1), the income year is the same as the *financial year, except in these cases: (a) for a company, or an entity covered by item 2 or 3 in the table, the income year is the previous financial year; (b) if an entity has an accounting period that is not the same as the financial year, each such accounting period or, for a company, each previous accounting period is an income year. Note 1: The Commissioner can allow an entity to adopt an accounting period ending on a day other than 30 June. See section 18 of the Income Tax Assessment Act 1936. Note 2: An accounting period ends, and a new accounting period starts, when a partnership becomes, or ceases to be, a VCLP, an ESVCLP, an AFOF or a VCMP. See section 18A of the Income Tax Assessment Act 1936. … increasing adjustment....................................s 195-1 indirect tax zone....................................s 195-1 individual....................................s 195-1 industrial instrument....................................s 195-1 ▸ ITAA 1997, s 995-1 industrial instrument means: (a) an *Australian law; or (b) an award, order, determination or industrial agreement in force under an *Australian law. ineligible for the margin scheme....................................s 195-1 ▸ s 75-5(3) and (4) inherit....................................s 195-1 input tax credit....................................s 195-1 input taxed....................................s 195-1 ▸ s 9-30(2), Div 40 installation....................................Customs Act 1901, s 5C SECTION 5C Certain installations to be part of Australia (1) For the purposes of the Customs Acts: (a) a resources installation that becomes attached to, or that is, at the commencement of this subsection, attached to, the Australian seabed; or (b) a sea installation that becomes installed in, or that is, at the commencement of this subsection, installed in, an adjacent area or a coastal area; shall, subject to subsections (2) and (3), be deemed to be part of Australia. (2) A resources installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if: (a) the installation is detached from the Australian seabed, or from another resources installation attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or (b) after having been detached from the Australian seabed otherwise than for the purpose referred

to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits). (3) A sea installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if: (a) the installation is detached from its location for the purpose of being taken to a place that is not in an adjacent area or in a coastal area; or (b) after having been detached from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place that is not in an adjacent area or in a coastal area. instalment tax period....................................s 195-1 ▸ s 162-55(3) instalment turnover threshold....................................s 195-1 ▸ s 162-5(2) insurance broker....................................s 195-1 ▸ Insurance Contracts Act 1984, s 11 insurance broker means a person who carries on the business of arranging contracts of insurance, whether in Australia or elsewhere, as agent for intending insureds. insurance policy....................................s 195-1 insurance policy settlement sharing arrangement....................................s 195-1 ▸ s 80-5(1) intended or former application of the thing....................................s 195-1 ▸ s 129-40 international transport....................................s 195-1 internet service provider....................................Broadcasting Services Act 1992, Sch 5 internet service provider has the meaning given by clause 8. CLAUSE 8 Internet service providers (1) Basic definition. For the purposes of this Schedule, if a person supplies, or proposes to supply, an internet carriage service to the public, the person is an internet service provider. (2) Declared internet service providers. The Minister may, by legislative instrument, declare that a specified person who supplies, or proposes to supply, a specified internet carriage service is an internet service provider for the purposes of this Schedule. A declaration under this subclause has effect accordingly. Note: For specification by class, see subsection 13(3) of the Legislation Act 2003. invoice....................................s 195-1 inwards duty free shop....................................s 195-1 ▸ Customs Act 1901, s 96B inwards duty free shop means a warehouse in respect of which the relevant warehouse licence authorises the sale in the warehouse of airport shop goods to relevant travellers. ITAA 1936....................................s 195-1 ITAA 1997....................................s 195-1 joint venture operator....................................s 195-1 legal practitioner....................................s 195-1 life insurance policy....................................s 195-1 limited registration entity....................................s 195-1 ▸ s 146-5 liquidator....................................s 195-1 ▸ ITAA 1936, s 6(1) liquidator means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company.

local entry....................................s 195-1 ▸ A New Tax System (Wine Equalisation Tax) Act 1999, s 530 SECTION 5-30 Local entry of imported wine (AD10) (1) The Local Entry Table sets out the situations that amount to a local entry of *imported wine for the purposes of the *wine tax law. The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same wine. (2) The withdrawal of the customs entry underlying a formal local entry (the earlier local entry) usually has the effect that the earlier local entry is taken never to have happened. However, if: (a) there is a later formal local entry after the withdrawal; and (b) the tax on that later entry would be less than the tax on the earlier local entry; then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened. (3) If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened. (4) If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened. (5) In this section: customs entry means an entry for home consumption under the Customs Act 1901. deemed local entry means a local entry that is not a formal local entry. formal local entry means a local entry covered by *LE1 or *LE2 in the Local Entry Table. Local Entry Table Column 1

Column 2

Column 3

No.

Situation giving rise to local entry

*Entity to be regarded as making the local entry

LE1

the wine is taken to have been entered for home consumption under subsection 71A(7) of the Customs Act 1901

owner (within the meaning of the Customs Act 1901) of the wine

.................................... LE2

the wine is taken to have been entered for home consumption under subsection 71A(8) of the Customs Act 1901

owner (within the meaning of the Customs Act 1901) of the wine

.................................... LE3

the wine is delivered into home consumption under section 71 of the Customs Act 1901

entity authorised under section 71 of the Customs Act 1901 to deliver the wine

.................................... LE4

the wine is sold under section 72, 87 or 96 of the Customs Act 1901

entity that bought the wine

.................................... LE5

the wine is delivered to an entity under section 208 of the Customs Act 1901

entity to which the wine is delivered

.................................... LE6

the wine is delivered to an entity under a court entity to which the wine is delivered order made in an action under the Customs Act 1901 for condemnation or recovery of the wine

.................................... LE7

the wine is delivered to an entity under a court entity to which the wine is delivered order made in an action for a declaration that the wine is not forfeited under the Customs Act 1901

.................................... LE8

the wine has been seized under a warrant issued under section 203 of the Customs Act 1901, or under section 203B or 203C of that Act, and is delivered to an entity on the basis that it is not forfeited goods

entity to which the wine is delivered

.................................... LE9

delivery of the wine is authorised under subsection 209(6) of the Customs Act 1901

entity to which the wine is delivered or is to be delivered

.................................... LE10

a demand is made under section 35A or 149 of the Customs Act 1901 in relation to the wine

entity on which the demand is made

.................................... LE11

the wine is treated as entered for home entity treated under section 96A of the consumption under subsection 96A(12) of the Customs Act 1901 as having entered the Customs Act 1901 wine for home consumption

.................................... LE12

the wine is taken out of a warehouse under a entity to which the permission is given permission granted under section 97 of the Customs Act 1901 and is not returned to the warehouse before the expiration of the period specified in the permission

.................................... LE14

the wine is taken into home consumption in accordance with a permission granted under section 77D of the Customs Act 1901

entity to which the permission is granted

.................................... LE14A

the wine is *tradex scheme goods, and any of holder (within the meaning of the Tradex the circumstances referred to in subsection Scheme Act 1999) of the *tradex order 21(1) of that Act have occurred in respect of relating to the wine any of the wine

.................................... LE15

the wine is not covered by any other item in this table but is *imported, and is not entered for home consumption as required under the

owner (within the meaning of the Customs Act 1901) of the wine

Customs Act 1901 lodged electronically....................................s 195-1 ▸ s 31-25(3) long-term accommodation....................................s 195-1 ▸ s 87-20(1) long-term lease....................................s 195-1 luxury car....................................s 195-1 ▸ A New Tax System (Luxury Car Tax) Act 1999, s 25-1 SECTION 25-1 Meaning of luxury car (1) A luxury car is a *car whose *luxury car tax value exceeds the *luxury car tax threshold. (2) However, a *car is not a *luxury car if it is: (a) a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles; or (b) specially fitted out for transporting *disabled people seated in wheelchairs (unless the supply of the car is *GST-free under Subdivision 38-P of the *GST Act); or (c) a commercial vehicle that is not designed for the principal purpose of carrying passengers; or (d) a motor home or campervan. (3) Luxury car tax threshold — general. Subject to subsection (3A) and (4), the luxury car tax threshold is: (a) the car depreciation limit that applied under the former Subdivision 42-B of the *ITAA 1997; or (b) the car limit that applies under section 40-230 of that Act; for the year in which the supply of the car occurred or the car was *entered for home consumption. [ CCH Note: The luxury car tax threshold for the 2018/19 financial year is $66,331 ( Luxury Car Tax Determination LCTD 2018/1). The threshold for the 2017/18 financial year is $65,094.]

(3A) On and from 1 July 2012 the luxury car tax threshold is the luxury car tax threshold as at 30 June 2012 indexed according to a factor to be determined by the Parliament and to apply from 1 July 2012 or, if such a factor is not determined by the Parliament, indexed annually in accordance with the CPI indexation method provided for by Subdivision 960-M of the *ITAA 1997, calculated using the index number referred to in subsection 960-280(1) of that Act. (4) Luxury car tax threshold — fuel efficient cars. If the *car has a fuel consumption not exceeding 7 litres per 100 kilometres as a combined rating under national road vehicle standards in force under section 12 of the Road Vehicle Standards Act 2018, the luxury car tax threshold is the *fuelefficient car limit for the year in which the supply of the car occurred or the car was *entered for home consumption. (5) The fuel-efficient car limit for the 2008-09 *financial year is $75,000. The limit is indexed annually using Subdivision 960-M of the *ITAA 1997. [ CCH Note: The fuel-efficient car limit for the 2018/19 financial year is $75,526 ( Luxury Car Tax Determination LCTD 2018/1), which is the same as for the 2017/18 financial year.]

(6) In indexing the *fuel-efficient car limit, Subdivision 960-M of the *ITAA 1997 applies as if: (a) the table in section 960-265 of that Act included an item referring to the fuel-efficient car limit and to subsection (5) of this section; and (b) the reference in subsection 960-270(1) of that Act to provisions of that Act included a reference to subsection (5) of this section; and

(c) section 960-270 of that Act applied, and section 960-285 of that Act did not apply, in relation to the fuel-efficient car limit; and (d) the reference in subsection 960-280(2) of that Act to the car limit included a reference to the fuel-efficient car limit. luxury car tax....................................s 195-1 ▸ A New Tax System (Luxury Car Tax) Act 1999, s 27-1 luxury car tax means tax that is payable under the *luxury car tax law and imposed as luxury car tax by any of these: (a) the A New Tax System (Luxury Car Tax Imposition — General) Act 1999; or (b) the A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999; or (c) the A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999. luxury car tax law....................................s 195-1 ▸ A New Tax System (Luxury Car Tax) Act 1999, s 27-1 luxury car tax law means: (a) this Act; and (b) any Act that imposes luxury car tax; and (c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; and (d) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) to (c); and (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and (f) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered). luxury car tax value....................................A New Tax System (Luxury Car Tax) Act 1999, s 27-1 luxury car tax value, of a *car, means: (a) in relation to the *supply of the car — the value given by section 5-20; or (b) in relation to the *importation of the car — the value given by section 7-15. SECTION 5-20 The luxury car tax value of a car (1) In relation to the supply of a *car, the luxury car tax value is the *price of the car excluding: (a) any luxury car tax for that supply; and (b) any other *Australian tax or *Australian fee or charge, other than *GST and *customs duty; payable on the supply. (1A) If the supply of the *car is *GST-free (to an extent) because of Subdivision 38-P of the *GST Act, the *luxury car tax value of the car includes an amount equal to the amount of *GST that was not payable because of Subdivision 38-P. (2) Supply of car to associate etc. If: (a) the supply of the *car is to an *associate of the supplier, or an employee or *officer of either the supplier or an associate of the supplier; and

(b) there is no *consideration for the supply or the consideration is less than the *GST inclusive market value of the car; the *luxury car tax value of the car is the GST inclusive market value of the car excluding any luxury car tax payable on the supply. (3) Additional supplies and modifications for cars. The *luxury car tax value of a *car includes the *price of all supplies in relation to the car that are made to, or are paid for by, the *recipient of the car, or an *associate of the recipient and that are: (a) made before the *end supply of the car; or (b) made under an arrangement made with the supplier of the car, or with an associate of the supplier, at or before the time of the end supply. (4) If a supply in relation to the *car is made by an *associate of the *recipient of the car and there is no *consideration for the supply or the consideration is less than the *GST inclusive market value of the car, the *price of the supply is the GST inclusive market value of the supply. (5) Modifications for disabled people. The *luxury car tax value of a *car does not include the *price of modifications made to the car solely for the purpose of: (a) adapting it for driving by a *disabled person; or (b) adapting it for transporting a disabled person. (6) Supply of car by lease or hire. The *luxury car tax value of a *car that is supplied by way of lease or hire is the *GST inclusive market value of the car excluding: (a) any luxury car tax payable on the supply; and (b) any other *Australian tax or *Australian fee or charge, other than *GST and *customs duty; and (c) the *price of any modifications referred to in subsection (5). SECTION 7-15 The amount of luxury car tax (1) The amount of luxury car tax payable on a *taxable importation of a luxury car is as follows: Rate

10 × [*Luxury car tax value − *Luxury car tax threshold]  11 

×

  where:   luxury car tax value of the *car is the sum of: (a) the customs value (for the purposes of Division 2 of Part VIII of the Customs Act 1901) of the car and of any *car parts, accessories or attachments covered by subsection 7-10(2); and (b) the amount paid or payable: (i) for the *international transport of the car and any car parts, accessories or attachments covered by subsection 7-10(2) to their *place of consignment in the indirect tax zone; and (ii) to insure the car and any car parts, accessories or attachments covered by subsection 710(2) for that transport; to the extent that the amount is not already included under paragraph (a); and (c) any *customs duty payable in respect of the *importation of the car and of any car parts, accessories or attachments covered by subsection 7-10(2); and

(d) any *GST payable in respect of the importation of the car and of any car parts, accessories or attachments covered by subsection 7-10(2); and (e) if the *importation of the car is *GST-free (to an extent) because of paragraph 13-10(b) of the *GST Act in conjunction with Subdivision 38-P of that Act — an amount equal to the amount of *GST that was not payable because of paragraph 13-10(b) and Subdivision 38-P.   rate is the rate applicable under: (a) the A New Tax System (Luxury Car Tax Imposition — General) Act 1999; or (b) the A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999; or (c) the A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999. (2) The Commissioner may, in writing: (a) determine the way in which the amount paid or payable for a specified kind of transport or insurance is to be worked out for the purposes of paragraph (b) of the definition of luxury car tax value in subsection (1); and (b) in relation to importations of a specified kind or importations to which specified circumstances apply, determine that the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of that paragraph, to be zero. managing operator....................................s 195-1 ▸ s 80-5(1)(c)(i), 80-40(1)(c)(i), 80-80(1)(c)(i) managing operator’s payment or supply....................................s 195-1 ▸ s 80-5(2), 80-40(2), 80-80(2) margin....................................s 195-1 ▸ s 75-10, 75-11, 75-16 margin scheme....................................s 195-1 MEC group....................................s 195-1 ▸ ITAA 1997, s 719-5(1) SECTION 719-5 What is a MEC group? (1) A MEC (multiple entry consolidated) group comes into existence when: (a) a choice, by 2 or more *eligible tier-1 companies of a *top company, that the *potential MEC group derived from those companies be consolidated starts to have effect under section 719-55; or (b) a *special conversion event happens to a potential MEC group derived from an eligible tier-1 company of a top company. … medical practitioner....................................s 195-1 ▸ Health Insurance Act 1973, s 3(1) medical practitioner means a person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners but does not include a person so registered or licensed: (a) whose registration, or licence to practise, as a medical practitioner in any State or Territory has been suspended, or cancelled, following an inquiry relating to his or her conduct; and (b) who has not, after that suspension or cancellation, again been authorised to register or practise as a medical practitioner in that State or Territory. [ CCH Note: Definition of “medical practitioner” will be substituted by No 48 of 2010, s 3 and Sch 1 item 4, effective on a single day to be fixed by Proclamation. The definition will read: “ medical practitioner means a person who is registered under a law of a State or Territory as a medical practitioner.”]

medical service....................................s 195-1

member — consolidated group....................................s 195-1 ▸ ITAA 1997, s 703-15 SECTION 703-15 Members of a consolidated group or consolidatable group (1) An entity is a member of a *consolidated group or *consolidatable group while the entity is: (a) the *head company of the group; or (b) a *subsidiary member of the group. (2) At a particular time in an income year, an entity is: (a) a head company if all the requirements in item 1 of the table are met in relation to the entity; or (b) a subsidiary member of a *consolidated group or *consolidatable group if all the requirements in item 2 of the table are met in relation to the entity: Head companies and subsidiary members of groups Column 1 Entity’s role in relation to group

Column 2 Income tax treatment requirements

Column 3 Australian residence requirements

Column 4 Ownership requirements

1 Head company

The entity must be a company (but not one covered by section 70320) that has all or some of its taxable income (if any) taxed at a rate that is or equals the *corporate tax rate

The entity must be an Australian resident (but not a *prescribed dual resident)

The entity must not be a *wholly-owned subsidiary of another entity that meets the requirements in columns 2 and 3 of this item or, if it is, it must not be a subsidiary member of a *consolidatable group or *consolidated group

2 Subsidiary member

The requirements are that: (a) the entity must be a company, trust or partnership (but not one covered by section 70320); and (b) if the entity is a company — all or some of its taxable income (if any) must be taxable apart from this Part at a rate that is or equals the *corporate tax rate; and (c) the entity must not be a non-profit company (as defined in the Income Tax Rates Act 1986)

The entity must: (a) be an Australian resident (but not a *prescribed dual resident), if it is a company; or (b) comply with section 703-25, if it is a trust; or (c) be a partnership

The entity must be a *wholly-owned subsidiary of the head company of the group and, if there are interposed between them any entities, the set of requirements in section 703-45, section 701C-10 of the Income Tax (Transitional Provisions) Act 1997 or section 701C-15 of that Act must be met

member — GST group....................................s 195-1 ▸ s 48-7 member — GST religious group....................................s 195-1 ▸ s 49-5, 49-70(1)(a) mineral deposit....................................s 195-1 minerals....................................s 195-1 ▸ ITAA 1997, s 40-730

SECTION 40-730 Deduction for expenditure on exploration or prospecting (1) You can deduct expenditure you incur in an income year on *exploration or prospecting for *minerals, or quarry materials, obtainable by *mining and quarrying operations if, for that expenditure, you satisfy one or more of these paragraphs: (a) you carried on mining and quarrying operations; (b) it would be reasonable to conclude you proposed to carry on such operations; (c) you carried on a *business of, or a business that included, exploration or prospecting for minerals or quarry materials obtainable by such operations, and the expenditure was necessarily incurred in carrying on that business. Note: If Division 250 applies to you and an asset that is land: (a) if section 250-150 applies — you cannot deduct expenditure you incur in relation to the land to the extent specified under subsection 250-150(3); or (b) otherwise — you cannot deduct such expenditure. (2) However, you cannot deduct expenditure under subsection (1) if it is expenditure on: (a) development drilling for *petroleum; or (b) operations in the course of working a mining property, quarrying property or petroleum field. (3) Also, you cannot deduct expenditure under subsection (1) to the extent that it forms part of the *cost of a *depreciating asset. (4) Definitions. Exploration or prospecting includes: (a) for mining in general, and quarrying: (i) geological mapping, geophysical surveys, systematic search for areas containing *minerals (except *petroleum) or quarry materials, and search by drilling or other means for such minerals or materials within those areas; and (ii) search for ore within, or near, an ore-body or search for quarry materials by drives, shafts, cross-cuts, winzes, rises and drilling; and (b) for petroleum mining: (i) geological, geophysical and geochemical surveys; and (ii) exploration drilling and appraisal drilling; and (c) feasibility studies to evaluate the economic feasibility of mining minerals or quarry materials once they have been discovered; and (d) obtaining *mining, quarrying or prospecting information associated with the search for, and evaluation of, areas containing minerals or quarry materials. (5) Minerals includes *petroleum. (6) Petroleum means: (a) any naturally occurring hydrocarbon or naturally occurring mixture of hydrocarbons, whether in a gaseous, liquid or solid state; or (b) any naturally occurring mixture of: (i) one or more hydrocarbons, whether in a gaseous, liquid or solid state; and

(ii) one or more of the following: hydrogen sulphide, nitrogen, helium or carbon dioxide; whether or not that substance has been returned to a natural reservoir. (7) Mining and quarrying operations means: (a) mining operations on a mining property for extracting *minerals (except *petroleum) from their natural site; or (b) mining operations for the purpose of obtaining petroleum; or (c) quarrying operations on a quarrying property for extracting quarry materials from their natural site; for the *purpose of producing assessable income. (8) Mining, quarrying or prospecting information is geological, geophysical or technical information that: (a) relates to the presence, absence or extent of deposits of *minerals or quarry materials in an area; or (b) is likely to help in determining the presence, absence or extent of such deposits in an area. monetary prize....................................s 195-1 money....................................s 195-1 motor vehicle....................................ITAA 1997, s 995-1 motor vehicle means any motor-powered road vehicle (including a 4 wheel drive vehicle). net amount....................................s 195-1 ▸ s 17-5, 123-15, 126-5, 162-105 net capital loss....................................s 195-1 ▸ ITAA 1997, s 995-1 net capital loss has the meaning given by sections 102-10 and 165-114 and affected by section 701-30. SECTION 102-10 How to work out your net capital loss (1) You work out if you have a net capital loss for the income year in this way: Working out your net capital loss Step 1.

Add up the *capital losses you made during the income year. Also add up the *capital gains you made.

Step 2.

Subtract your *capital gains from your *capital losses.

Step 3.

If the Step 2 amount is more than zero, it is your net capital loss for the income year.

Note: For exceptions and modifications to these rules: see section 102-30. (2) You cannot deduct from your assessable income a *net capital loss for any income year. SECTION 165-114 How to work out the company’s net capital loss The company’s net capital loss for the income year is worked out in this way: Working out the company’s net capital loss Step 1. Add up the *notional net capital losses (if any) worked out under section 165-108. Step 2. If the Step 1 amount is more than zero, it is the company’s net capital loss. Note: For exceptions and modifications to these rules: see section 102-30.

net GST....................................s 195-1 net refund position....................................s 195-1 ▸ s 162-5(3) new recreational boat....................................s 195-1 ▸ s 38-185(5) new residential premises....................................s 195-1 ▸ s 40-75 nominal defendant settlement sharing arrangement....................................s 195-1 ▸ s 80-40(1) nominated company....................................Hearing Services and AGHS Reform Act 1997, s 4 nominated company has the meaning given by section 5. SECTION 5 Nominated company (1) The Minister may, by writing, declare that a specified company is the nominated company for the purposes of this Part. (2) The company must: (a) be incorporated under the Corporations Act 2001; and (b) have a share capital. (3) The declaration has effect accordingly. (4) A copy of the declaration is to be published in the Gazette within 14 days after the making of the declaration. nominated goods....................................Tradex Scheme Act 1999, s 4 nominated goods means: (a) in relation to goods of a kind or description in respect of which an application has been made for a tradex order — eligible goods of the kind or description specified in the application that are intended to be imported by the applicant; or (b) in relation to goods of a kind or description in respect of which a tradex order is in force — eligible goods of the kind or description specified in the order that are intended to be imported, or are imported, by the holder of the order. non-cash benefit....................................s 195-1 ▸ ITAA 1997, s 995-1 non-cash benefit is property or services in any form except money. If a non-cash benefit is dealt with on behalf of an entity, or is provided or dealt with as an entity directs, the benefit is taken to be provided to the entity. non-creditable insurance event....................................s 195-1 ▸ s 78-10(3) non-deductible expense....................................s 195-1 ▸ s 69-5(3), (3A) non-entity joint venture....................................s 195-1 ▸ ITAA 1997, s 995-1 non-entity joint venture means an arrangement that the Commissioner is satisfied is a contractual arrangement: (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties. non-government higher education institution....................................s 195-1 non-profit association....................................s 195-1 non-profit sub-entity....................................s 195-1 ▸ s 63-15(3)

non-resident....................................s 195-1 non-taxable importation....................................s 195-1 ▸ s 13-10, Div 42 notified instalment amount....................................s 195-1 ▸ s 162-135(1) officer....................................s 195-1 ▸ Corporations Act 2001, s 9 officer of a corporation means: (a) a director or secretary of the corporation; or (b) a person: (i) who makes, or participates in making, decisions that affect the whole, or a substantial part, of the business of the corporation; or (ii) who has the capacity to affect significantly the corporation’s financial standing; or (iii) in accordance with whose instructions or wishes the directors of the corporation are accustomed to act (excluding advice given by the person in the proper performance of functions attaching to the person’s professional capacity or their business relationship with the directors or the corporation); or (c) a receiver, or receiver and manager, of the property of the corporation; or (d) an administrator of the corporation; or (e) an administrator of a deed of company arrangement executed by the corporation; or (f) a liquidator of the corporation; or (g) a trustee or other person administering a compromise or arrangement made between the corporation and someone else. Note: Section 201B contains rules about who is a director of a corporation. officer of an entity that is neither an individual nor a corporation means: (a) a partner in the partnership if the entity is a partnership; or (b) an office holder of the unincorporated association if the entity is an unincorporated association; or (c) a person: (i) who makes, or participates in making, decisions that affect the whole, or a substantial part, of the business of the entity; or (ii) who has the capacity to affect significantly the entity’s financial standing. officer of Customs....................................Customs Act 1901, s 4 officer of Customs means: (a) the Secretary of the Department; or (b) the Australian Border Force Commissioner (including in his or her capacity as the ComptrollerGeneral of Customs); or (c) an APS employee in the Department; or (d) a person authorised under subsection (1B) to exercise all the powers and perform all the functions of an officer of Customs; or

(e) a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection (1C), even if the office or position does not come into existence until after it is so specified; or (f) in relation to a provision of a Customs Act: (i) a person authorised under subsection (1D) to exercise the powers or perform the functions of an officer of Customs for the purposes of that provision; or (ii) a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection (1E) in relation to that provision, even if the office or position does not come into existence until after it is so specified. offshore supply of low value goods....................................s 195-1 ▸ s 84-77 operator....................................s 195-1 outwards duty free shop....................................s 195-1 ▸ Customs Act 1901, s 96A outwards duty free shop means a warehouse in respect of which the relevant warehouse licence authorises the sale in the warehouse of goods to relevant travellers. overdue....................................s 195-1 participant....................................s 195-1 ▸ s 51-7 partly creditable....................................s 195-1 partnership....................................s 195-1 ▸ ITAA 1997, s 995-1 partnership means: (a) an association of persons (other than a company or a *limited partnership) carrying on business as partners or in receipt of *ordinary income or *statutory income jointly; or (b) a limited partnership. Note 1: Division 830 treats foreign hybrid companies as partnerships. Note 2: A reference to a partnership does not include a reference to a corporate limited partnership: see section 94K of the Income Tax Assessment Act 1936. passed on....................................s 195-1 ▸ s 142-25 period of review....................................s 195-1 ▸ Taxation Administration Act 1953, Sch 1 s 155-35 SECTION 155-35 Amendment during period of review (1) Amendment. The Commissioner may amend an assessment of an *assessable amount within the *period of review for the assessment. Note 1: An amendment of an assessment can be reviewed: see Subdivision 155-C. Note 2: This section also applies to amended assessments: see section 155-80. However, there are limits on how amended assessments can be amended: see sections 155-65 and 155-70. (2) Meaning of period of review. The period of review, for an assessment of an *assessable amount of yours, is: (a) the period: (i) starting on the day on which the Commissioner first gives notice of the assessment to you under section 155-10; and (ii) ending on the last day of the period of 4 years starting the day after that day; or (b) if the period of review is extended under subsection (3) or (4) of this section — the period as so extended.

(3) Extensions. The Federal Court of Australia may order an extension of the *period of review for an assessment of an *assessable amount of yours for a specified period, if: (a) the Commissioner has started to examine your affairs in relation to the assessment; and (b) the Commissioner has not completed the examination within the period of review for the assessment; and (c) the Commissioner, during the period of review, applies to the Federal Court of Australia for an order extending the period; and (d) the Court is satisfied that it was not reasonably practicable, or it was inappropriate, for the Commissioner to complete the examination within the period of review, because of: (i) any action taken by you; or (ii) any failure by you to take action that it would have been reasonable for you to take. (4) You may, by written notice given to the Commissioner, consent to the extension of the *period of review for an assessment of an *assessable amount of yours for a specified period, if: (a) the Commissioner has started to examine your affairs in relation to the assessment; and (b) the Commissioner has not completed the examination within the period of review for the assessment; and (c) the Commissioner, during the period of review, requests you to consent to extending the period of review. (5) An order may be made under subsection (3), or consent given under subsection (4), in relation to an assessment of an *assessable amount more than once. permanent establishment....................................ITAA 1936, s 6(1), 6(6) SECTION 6 Interpretation … (1) In this Act, unless the contrary intention appears: … permanent establishment, in relation to a person (including the Commonwealth, a State or an authority of the Commonwealth or a State), means a place at or through which the person carries on any business and, without limiting the generality of the foregoing, includes: (a) a place where the person is carrying on business through an agent; (b) a place where the person has, is using or is installing substantial equipment or substantial machinery; (c) a place where the person is engaged in a construction project; and (d) where the person is engaged in selling goods manufactured, assembled, processed, packed or distributed by another person for, or at or to the order of, the first-mentioned person and either of those persons participates in the management, control or capital of the other person or another person participates in the management, control or capital of both of those persons — the place where the goods are manufactured, assembled, processed, packed or distributed; but does not include: (e) a place where the person is engaged in business dealings through a bona fide commission agent or broker who, in relation to those dealings, acts in the ordinary course of his or her

business as a commission agent or broker and does not receive remuneration otherwise than at a rate customary in relation to dealings of that kind, not being a place where the person otherwise carries on business; (f) a place where the person is carrying on business through an agent: (i) who does not have, or does not habitually exercise, a general authority to negotiate and conclude contracts on behalf of the person; or (ii) whose authority extends to filling orders on behalf of the person from a stock of goods or merchandise situated in the country where the place is located, but who does not regularly exercise that authority; not being a place where the person otherwise carries on business; or (g) a place of business maintained by the person solely for the purpose of purchasing goods or merchandise. Note: Subsection (6) treats a person as carrying on, at or through a permanent establishment that is a place described in paragraph (d) of this definition, the business of selling the goods manufactured, assembled, processed, packed or distributed by the other person as described in that paragraph. … (6) Where a place is, by virtue of paragraph (d) of the definition of permanent establishment in subsection (1), a permanent establishment of a person, the person shall, for the purposes of this Act, be deemed to be carrying on at or through that permanent establishment the business of selling the goods manufactured, assembled, processed, packed or distributed by the other person at the place that is that permanent establishment. person....................................s 195-1 pharmaceutical benefit....................................National Health Act 1953, s 84, 85; Veterans’ Entitlements Act 1986, s 91; Military Rehabilitation and Compensation Act 2004, s 5 National Health Act 1953 SECTION 84 Interpretation … pharmaceutical benefit means the following: (a) if a declaration under subsection 85(2) is in force in relation to a drug or medicinal preparation (the drug) and paragraph (b), (c) and (d) do not apply — the drug; (b) if a determination under subsection 85(3) is in force in relation to a form of the drug and paragraph (c) and (d) do not apply — the drug in that form; (c) if a determination under subsection 85(5) is in force in relation to a manner of administration of that form of the drug and paragraph (d) does not apply — the drug in that form with that manner of administration; (d) if a determination under subsection 85(6) is in force in relation to a brand of a pharmaceutical item that is the drug in that form with that manner of administration — that brand of the drug in that form with that manner of administration. … SECTION 85 Pharmaceutical benefits (1) Pharmaceutical benefits. Benefits shall be provided by the Commonwealth, in accordance with this Part, in respect of pharmaceutical benefits.

Note 1: While most pharmaceutical benefits are generally available for supply under this Part, some pharmaceutical benefits (see sections 85AAA and 85AA) can only be supplied under this Part under the prescriber bag provisions or in accordance with special arrangements under section 100. Note 2: Special arrangements under section 100 can modify the effect of this Part in relation to the supply of pharmaceutical benefits that are covered by the arrangements (see subsection 100(3)). (2) Drugs etc. The drugs and medicinal preparations in relation to which this Part applies are: (a) drugs and medicinal preparations that are: (i) declared by the Minister, by legislative instrument, to be drugs and medicinal preparations to which this Part applies; or (ii) included in a class of drugs and medicinal preparations declared by the Minister, by legislative instrument, to be a class of drugs and medicinal preparations to which this Part applies; and (b) medicinal preparations composed of: (i) one or more of the drugs and medicinal preparations referred to in paragraph (a), being a drug or medicinal preparation that is, or drugs and medicinal preparations that are, included in a class of drugs and medicinal preparations declared by the Minister, by legislative instrument, to be a class of drugs and medicinal preparations to which this paragraph applies; and (ii) one or more of such additives as are declared by the Minister, by legislative instrument, to be additives to which this paragraph applies. Note 1: The Minister cannot make a declaration under this subsection in relation to a drug or medicinal preparation unless the Pharmaceutical Benefits Advisory Committee has recommended that the drug or medicinal preparation be declared (see subsections 101(4) and (4A)). Note 2: If the Minister makes a declaration in relation to a drug or medicinal preparation under this subsection, the Minister cannot vary or revoke that declaration so as to delist the drug or medicinal preparation without first obtaining the Pharmaceutical Benefits Advisory Committee’s advice (see subsection 101(4AAB)). (2AA) Drugs etc. that can only be supplied under the prescriber bag provisions. If: (a) the Minister makes a declaration under subsection (2) in relation to a drug or medicinal preparation (the drug); and (b) the Pharmaceutical Benefits Advisory Committee has recommended under subsection 101(4AACA) that the drug be supplied only under one or more of the prescriber bag provisions; then the Minister must, by legislative instrument, declare that the drug can only be supplied under that provision or those provisions. Note: If the Minister makes a declaration in relation to a drug or medicinal preparation under this subsection, the Minister cannot vary or revoke that declaration without first satisfying the conditions set out in subsection 101(4AACC). (2A) Drugs etc. that can only be supplied under special arrangements. If: (a) the Minister makes a declaration under subsection (2) in relation to a drug or medicinal preparation (the drug); and (b) the Pharmaceutical Benefits Advisory Committee has recommended under subsection 101(4AAD) that the drug be made available only under special arrangements under section 100; then the Minister must, by legislative instrument, declare that the drug can only be supplied under

such special arrangements. Note: If the Minister makes a declaration in relation to a drug or medicinal preparation under this subsection, the Minister cannot vary or revoke that declaration without first satisfying the conditions set out in subsection 101(4AAF). (3) Forms. The Minister may, by legislative instrument, determine, by reference to strength, type of unit, size of unit or otherwise, the form or forms of a listed drug. (4) A form of a listed drug as determined by the Minister under subsection (3) may be such as to require the addition of a substance or substances to the drug so that it will be suitable for administration in a particular manner or at a particular strength. (5) Manners of administration. The Minister may, by legislative instrument, determine the manner of administration of a form of a listed drug, being a form of the drug in relation to which a determination under subsection (3) is in force. (6) Brands. The Minister may, by legislative instrument, determine a brand of a pharmaceutical item. (6A) Schedule equivalents. If the Minister determines a brand of a pharmaceutical item under subsection (6), the Minister may, by legislative instrument, determine that, for the purposes of paragraph 103(2A)(b), the brand is to be treated as equivalent to one or more other brands of pharmaceutical items. (6B) In deciding whether the brand of pharmaceutical item is to be treated as equivalent to one or more other brands of pharmaceutical items, the Minister must have regard to any advice given by the Pharmaceutical Benefits Advisory Committee. (6C) If, on 1 November 2015, the Schedule of Pharmaceutical Benefits specifies that a brand of a pharmaceutical item is equivalent to one or more other brands of pharmaceutical items, the specification is taken to have been made following a determination to that effect under subsection (6A). (7) Prescriptions of pharmaceutical benefits in certain circumstances. The Minister may, by legislative instrument, determine: (a) that a particular pharmaceutical benefit is to be a relevant pharmaceutical benefit for the purposes of section 88A; and (b) the circumstances in which a prescription for the supply of the pharmaceutical benefit may be written. (7A) Pharmaceutical benefits that can only be supplied under the prescriber bag provisions. The Minister may, by legislative instrument, determine that a particular pharmaceutical benefit can only be supplied under one or more of the prescriber bag provisions. (8) Pharmaceutical benefits that can only be supplied under special arrangements. The Minister may, by legislative instrument, determine that: (a) a particular pharmaceutical benefit (other than a pharmaceutical benefit that has a drug covered by subsection (2A)) can only be supplied under special arrangements under section 100; or (b) one or more of the circumstances in which a prescription for the supply of a pharmaceutical benefit may be written under paragraph (7)(b) are circumstances in which the benefit can only be supplied under special arrangements under section 100. (9) Brand or pharmaceutical item that is biosimilar or bioequivalent to listed item is taken to have the same drug. If:

(a) a listed brand of a pharmaceutical item (the listed brand) has a drug; and (b) another brand of the pharmaceutical item, or a brand of another pharmaceutical item, is biosimilar or bioequivalent to the listed brand; then, for the purposes of this Part, the other brand or pharmaceutical item is taken to have the same drug as the listed brand. (10) Subsection (9) does not affect the separate declarations of the following drugs made under subsection (2) before the commencement of this subsection: (a) epoetin lambda; (b) epoetin alfa. Veterans’ Entitlements Act 1986 SECTION 91 Repatriation Pharmaceutical Benefits Scheme (1) The Commission may, in writing, determine a scheme for the provision of pharmaceutical benefits to persons eligible to be provided with treatment under this Part. Note: For pharmaceutical benefits, see subsection (9). (1A) Without limiting the generality of subsection (1), a determination under that subsection may specify classes of persons eligible to be provided with treatment under this Part for whom pharmaceutical benefits, or pharmaceutical benefits of a kind specified in the determination or included in a class of pharmaceutical benefits so specified, will not be so provided or will not be so provided in circumstances specified or described in the determination. (2) Determination must be approved by the Minister. A determination under subsection (1) has no effect unless the Minister has approved it in writing. (3) A determination under subsection (1) approved by the Minister and as in force from time to time is the Repatriation Pharmaceutical Benefits Scheme. (4) Variation or revocation of Repatriation Pharmaceutical Benefits Scheme. The Commission may, by written determination, vary or revoke the Repatriation Pharmaceutical Benefits Scheme. (5) A determination under subsection (4) has no effect unless the Minister has approved it in writing. (5A) Legislative instruments. A determination under subsection (1) or (4) made by the Commission and approved by the Minister is a legislative instrument made by the Minister on the day on which the determination is approved. (5B) Incorporation of other instruments. Despite subsection 14(2) of the Legislation Act 2003: (a) a determination under subsection (1); or (b) a determination under subsection (4) varying the Repatriation Pharmaceutical Benefits Scheme; may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time. (6) Inquiry by Pharmaceutical Benefits Remuneration Tribunal. Where the Pharmaceutical Benefits Remuneration Tribunal established under the National Health Act 1953 is holding, or proposes to hold, an inquiry under that Act to ascertain whether the Commonwealth price of all or any pharmaceutical benefits under that Act should be varied, the Minister may request that Tribunal to extend its inquiry to include the question whether the prices payable to pharmaceutical chemists in

respect of the supply by them, in accordance with the Repatriation Pharmaceutical Benefits Scheme under this section or a pharmaceutical benefits determination under section 286 of the MRCA, of pharmaceutical benefits of the kinds specified by the Minister in his or her request should be varied and, where such a request is made, the Tribunal shall comply with the request. (7) After completion of an inquiry referred to in subsection (6), the Pharmaceutical Benefits Remuneration Tribunal shall submit to the Minister: (a) the recommendations of the Tribunal on the question the subject of the request made by the Minister under subsection (6); and (b) where the Tribunal has submitted to the Minister administering Part VII of the National Health Act 1953 a report in connection with that inquiry — a copy of that report. (8) If the Pharmaceutical Benefits Remuneration Tribunal submits the recommendations and a copy of the report to the Minister: (a) the Commission may, under subsection (4), vary the Repatriation Pharmaceutical Benefits Scheme; or (b) the Military Rehabilitation and Compensation Commission may, under subsection 286(5) of the MRCA, vary the pharmaceutical benefits determination under section 286 of the MRCA; in any manner the relevant Commission considers desirable as a result of its consideration of the recommendations and the report. (9) Pharmaceutical benefits. In this section: pharmaceutical benefits means drugs, medicinal preparations and other pharmaceutical items (including aids to treatment and dressings) for the treatment of sicknesses or injuries suffered by human beings. Military Rehabilitation and Compensation Act 2004 pharmaceutical benefits has the same meaning as in section 91 of the Veterans’ Entitlements Act 1986. place of consignment....................................s 195-1 place of export....................................s 195-1 potential residential land....................................s 195-1

precious metal....................................s 195-1 predominantly for long-term accommodation....................................s 195-1 ▸ s 87-20(3) pre-establishment acquisition....................................s 195-1 ▸ s 60-15 pre-establishment importation....................................s 195-1 ▸ s 60-15 premises (in relation to a supply of food)....................................s 195-1 ▸ s 38-5 premium selection test is satisfied....................................s 195-1 ▸ s 79-5(2) prepaid phone card or facility....................................s 195-1 ▸ s 100-25(2) pre-school course....................................s 195-1 previously attributed GST amount....................................s 195-1 ▸ s 19-45 previously attributed input tax credit amount....................................s 195-1 ▸ s 19-75 price....................................s 195-1 ▸ s 9-75, 84-20 primary course....................................s 195-1 primary production business....................................s 195-1 ▸ ITAA 1997, s 995-1 primary production business: you carry on a primary production business if you carry on a *business of: (a) cultivating or propagating plants, fungi or their products or parts (including seeds, spores, bulbs and similar things), in any physical environment; or (b) maintaining animals for the purpose of selling them or their bodily produce (including natural increase); or (c) manufacturing dairy produce from raw material that you produced; or (d) conducting operations relating directly to taking or catching fish, turtles, dugong, bêche-de-mer, crustaceans or aquatic molluscs; or (e) conducting operations relating directly to taking or culturing pearls or pearl shell; or (f) planting or tending trees in a plantation or forest that are intended to be felled; or (g) felling trees in a plantation or forest; or (h) transporting trees, or parts of trees, that you felled in a plantation or forest to the place: (i) where they are first to be milled or processed; or (ii) from which they are to be transported to the place where they are first to be milled or processed. principal member....................................s 195-1 private health insurance....................................s 195-1 professional or trade course....................................s 195-1 professional service....................................s 195-1 ▸ Health Insurance Act 1973, s 3 professional service means: (a) a service (other than a diagnostic imaging service) to which an item relates, being a clinically relevant service that is rendered by or on behalf of a medical practitioner; or (b) a prescribed medical service to which an item relates, being a clinically relevant service that is rendered by a dental practitioner approved by the Minister in writing for the purposes of this

definition; or (ba) a service specified in an item that is expressed to relate to a professional attendance by an accredited dental practitioner, being a clinically relevant service that is rendered by an accredited dental practitioner to a prescribed dental patient; or (c) a service specified in an item that is expressed to relate to a professional attendance by a participating optometrist, being a clinically relevant service that is rendered by an optometrist, being a participating optometrist or an optometrist acting on behalf of a participating optometrist; or (d) a pathology service that is rendered by or on behalf of an approved pathology practitioner pursuant to a request made in accordance with subsection 16A(4) by: (i) a treating practitioner; or (ii) another approved pathology practitioner who received a request for the service made by the treating practitioner; or (e) a pathology service (other than a service referred to in paragraph (d)) that is a clinically relevant service rendered by or on behalf of an approved pathology practitioner other than a medical practitioner; or (f) a diagnostic imaging service that is rendered by or on behalf of a medical practitioner pursuant to a subsection 16B(1) request; or (g) a diagnostic imaging service (other than a service referred to in paragraph (f)) that is a clinically relevant service rendered by or on behalf of a medical practitioner. Note: See subsection (17) for when a service is taken to be rendered on behalf of a medical practitioner. projected GST turnover....................................s 195-1 ▸ s 188-20 property subdivision plan....................................s 195-1 Quality of Care Principles....................................s 195-1 ▸ Aged Care Act 1997, s 96-1 SECTION 96-1 Principles The Minister may, by legislative instrument, make Principles, specified in the second column of the table, providing for matters: (a) required or permitted by the corresponding Part or section of this Act specified in the third column of the table to be provided; or (b) necessary or convenient to be provided in order to carry out or give effect to that Part or section. Principles Minister may make Item Principles

Part or provision

… 18

Quality of Care Principles Part 4.1

… quarterly tax period....................................s 195-1 ▸ s 31-8(2) real property....................................s 195-1 recipient....................................s 195-1 recipient created tax invoice....................................s 195-1 ▸ s 29-70(3) recipients contribution....................................s 195-1 ▸ Fringe Benefits Tax Assessment Act 1986, s

136 recipients contribution: (a) in relation to a car parking fringe benefit, a property fringe benefit, a residual fringe benefit or a board fringe benefit, being a fringe benefit provided in respect of the employment of an employee of an employer, means the amount of any consideration paid to the provider or to the employer by the recipient or by the employee in respect of the provision of the recipients parking, the recipients property, the recipients benefit or the recipients meal, as the case may be, reduced by the amount of any reimbursement paid to the recipient in respect of that consideration; and (b) in relation to an expense payment fringe benefit provided in respect of the employment of an employee of an employer, being a fringe benefit to which paragraph 20(a) applies — the amount paid to the provider or to the employer by the recipient or by the employee in respect of the provision of the fringe benefit. recipient’s payment....................................s 195-1 ▸ Fringe Benefits Tax Assessment Act 1986, s 9(2) (e), 10(3)(c) SECTION 9 Taxable value of car fringe benefits — statutory formula … (2) For the purposes of this section: … (e) the amount of the recipient’s payment is the sum of: (i) in a case where expenses were incurred to the provider or employer during the holding period by recipients of the car fringe benefits by way of consideration for the provision of the car fringe benefits — the amount of those expenses paid by the recipients less any amount paid or payable to the recipients by way of reimbursement of those expenses; and (ia) in a case where car expenses in respect of fuel or oil for the car were incurred during the holding period by recipients of the car fringe benefits and: (A) the persons incurring those expenses give to the employer, before the declaration date, declarations, in a form approved by the Commissioner, in respect of those expenses; or (B) documentary evidence of those expenses is obtained by the persons incurring the expenses and given to the employer before the declaration date; the amount of those expenses paid by the recipients less any amount paid or payable to the recipients by way of reimbursement of those expenses; and (ii) in a case where: (A) car expenses in respect of the car (other than car expenses in respect of fuel or oil for the car) were incurred during the holding period by recipients of the car fringe benefits; and (B) documentary evidence of those expenses is obtained by the persons incurring the expenses and given to the employer before the declaration date; the amount of those expenses paid by the recipients less any amount paid or payable to the recipients by way of reimbursement of those expenses; and … SECTION 10 Taxable value of car fringe benefits — cost basis …

(3) For the purposes of subsection (2): … (c) the amount of the recipient’s payment is the sum of: (i) in a case where expenses were incurred to the provider or employer during the holding period by recipients of the car fringe benefits by way of consideration for the provision of the car fringe benefits — the amount of those expenses paid by the recipients less any amount paid or payable to the recipients by way of reimbursement of those expenses; and (ia) in a case where car expenses in respect of fuel or oil for the car were incurred during the holding period by recipients of the car fringe benefits and: (A) the persons incurring those expenses give to the employer, before the declaration date, declarations, in a form approved by the Commissioner, in respect of those expenses; or (B) documentary evidence of those expenses is obtained by the persons incurring the expenses and given to the employer before the declaration date; the amount of those expenses paid by the recipients less any amount paid or payable to the recipients by way of reimbursement of those expenses; and (ii) in a case where: (A) car expenses in respect of the car (other than car expenses in respect of fuel or oil for the car) were incurred during the holding period by recipients of the car fringe benefits; and (B) documentary evidence of those expenses is obtained by the persons incurring the expenses and given to the employer before the declaration date; the amount of those expenses paid by the recipients less any amount paid or payable to the recipients by way of reimbursement of those expenses. … recognised professional....................................s 195-1 recognised tax adviser....................................s 195-1 ▸ ITAA 1997, s 995-1 recognised tax adviser means: (a) a *registered tax agent, BAS agent or tax (financial) adviser; or (b) a legal practitioner. redeliverer....................................s 195-1 ▸ s 84-77(4) reduced credit acquisition....................................s 195-1 ▸ s 70-5 refiner of precious metal....................................s 195-1 registered....................................s 195-1 registered carer means an individual approved as a registered carer under Division 2 of Part 8. registration turnover threshold....................................s 195-1 ▸ s 23-15, 63-25 relates to business finance....................................s 195-1 ▸ s 129-10(3) relevant traveller — airport shop goods....................................s 195-1 ▸ Customs Act 1901, s 96B relevant traveller means a person who: (a) has arrived in Australia on an international flight, whether as a passenger on, or as the pilot or a

member of the crew of, an aircraft; and (b) has not been questioned, for the purposes of this Act, by an officer of Customs in respect of goods carried on that flight. relevant traveller — goods that are exported....................................s 195-1 ▸ Customs Act 1901, s 96A relevant traveller means a person: (a) who intends to make an international flight, whether as a passenger on, or as a pilot or member of the crew of, an aircraft; or (b) who intends to make an international voyage, whether as a passenger on, or as the master or a member of the crew of, a ship. religious practitioner....................................s 195-1 representative....................................s 195-1 representative member....................................s 195-1 required to be registered....................................s 195-1 ▸ s 23-5, 57-20, 58-20, 144-5 resident agent....................................s 195-1 residential care....................................Aged Care Act 1997, s 41-3 SECTION 41-3 Meaning of residential care (1) Residential care is personal care or nursing care, or both personal care and nursing care, that: (a) is provided to a person in a residential facility in which the person is also provided with accommodation that includes: (i) appropriate staffing to meet the nursing and personal care needs of the person; and (ii) meals and cleaning services; and (iii) furnishings, furniture and equipment for the provision of that care and accommodation; and (b) meets any other requirements specified in the Subsidy Principles. (2) However, residential care does not include any of the following: (a) care provided to a person in the person’s private home; (b) care provided in a hospital or in a psychiatric facility; (c) care provided in a facility that primarily provides care to people who are not frail and aged; (d) care that is specified in the Subsidy Principles not to be residential care. residential care service....................................s 195-1 ▸ Aged Care Act 1997, Sch 1 residential care service means an undertaking through which residential care is provided. residential premises....................................s 195-1 retailer....................................s 195-1 retirement village....................................s 195-1 reviewable GST decision....................................s 195-1 ▸ Taxation Administration Act 1953, Sch 1 Subdiv 110-F SUBDIVISION 110-F — Review of GST decisions

SECTION 110-50 Reviewable GST decisions (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is: (a) a *reviewable GST decision relating to you; or (b) a *reviewable GST transitional decision relating to you. (2) Each of the following decisions is a reviewable GST decision: Reviewable GST decisions under GST Act Item Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25-5(1)

2

registering you

subsection 25-5(2)

3

deciding the date of effect of your registration

section 25-10

4

refusing to cancel your registration

subsection 25-55(1)

5

cancelling your registration

subsection 25-55(2)

6

refusing to cancel your registration

section 25-57

7

deciding the date on which the cancellation of your registration takes effect

section 25-60

8

determining that the *tax periods that apply to you are each individual month

subsection 27-15(1)

9

deciding the date of effect of a determination

subsection 27-15(2)

10

refusing to revoke your election under section 27-10

subsection 27-22(1)

11

deciding the date of effect of a revocation

subsection 27-22(3)

12

refusing to revoke a determination under section 27-15

subsection 27-25(1)

13

deciding the date of effect of a revocation

subsection 27-25(2)

14

determining that a specified period is a *tax period that applies to you

section 27-30

15

refusing a request for a determination

section 27-37

16

revoking a determination under section 27-37

subsection 27-38(1)

17

deciding the date of a revocation

subsection 27-38(2)

18

refusing to permit you to account on a cash basis

subsection 29-45(1)

19

deciding the date of effect of your permission to account subsection 29-45(2) on a cash basis

20

revoking your permission to account on a cash basis

subsection 29-50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29-50(4)

22

refusing an application for a decision that an event is a *fund-raising event

paragraph 40-165(1)(c)

23

approving another day of effect

paragraph 48-71(1)(b)

24

revoking an approval of a day of effect

subsection 48-71(2)

29

refusing an application for approval

section 49-5

30

refusing an application for approval or revocation

subsection 49-70(1)

31

revoking an approval under Division 49

subsection 49-70(2)

32

refusing an application for revocation

subsection 49-75(1)

33

revoking the approval of a *GST religious group

subsection 49-75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49-85

35

approving another day of effect

paragraph 51-75(1)(b)

36

revoking an approval of a day of effect

subsection 51-75(2)

42

refusing an application for registration

section 54-5

43

deciding the date of effect of registration as a *GST branch

section 54-10

44

refusing to cancel the registration of a *GST branch

subsection 54-75(1)

45

cancelling the registration of a *GST branch

subsection 54-75(2)

46

deciding the date of effect of the cancellation of the registration of a *GST branch

section 54-80

47

cancelling the registration of an Australian resident agent

subsection 57-25(1)

48

determining that the *tax periods that apply to a resident subsection 57-35(1) agent are each individual month

49

deciding the date of effect of a determination

subsection 57-35(2)

49A cancelling the registration of a *representative of an *incapacitated entity

subsection 58-25(1)

49B deciding to direct a *representative of an *incapacitated entity to give to the Commissioner a *GST return

paragraph 58-50(1)(b)

50

cancelling the registration of a *non-profit sub-entity

subsection 63-35(1)

51

refusing to allow, or allowing, a further period within paragraph 75-5(1A)(b) which to make an agreement that the margin scheme is to apply

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131-10(2)(b)

53

disallowing an annual apportionment election

subsection 131-20(3)

53A refusing to make requested decision about excess GST subsection 142-15(1) 55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151-10(2)(b)

56

refusing a request to be allowed to make an annual *tax subsection 151-20(3) period election on a specified day

57

disallowing an annual *tax period election

subsection 151-25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162-15(2)(b)

59

refusing a request to be allowed to make an election on subsection 162-25(3) a specified day

60

disallowing an election to pay *GST by instalments

subsection 162-30(3)

62

making a declaration to negate or reduce a GST disadvantage

subsection 165-45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165-45(5)

(3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision. satisfies the membership requirements....................................s 195-1 satisfies the participation requirements....................................s 195-1 ▸ s 51-10 scheme....................................s 195-1 ▸ s 165-10(2) school....................................s 195-1 secondary course....................................s 195-1 second-hand goods....................................s 195-1 serviced apartment....................................s 195-1 settlement amount....................................s 195-1 ▸ s 78-15(4) share....................................s 195-1 ship....................................s 195-1 ship’s stores....................................s 195-1 ▸ Customs Act 1901, s 130C ship’s stores means stores for the use of the passengers or crew of a ship, or for the service of a ship. simplified accounting method....................................s 195-1 small business entity....................................s 195-1 ▸ ITAA 1997, s 995-1 small business entity has the meaning given by section 328-110. SECTION 328-110 Meaning of small business entity (1) General rule: based on aggregated turnover worked out as at the beginning of the current income year. You are a small business entity for an income year (the current year) if: (a) you carry on a *business in the current year; and (b) one or both of the following applies: (i) you carried on a business in the income year (the previous year) before the current year and your *aggregated turnover for the previous year was less than $10 million; (ii) your aggregated turnover for the current year is likely to be less than $10 million. Note 1: If you are a small business entity for an income year, you may apply to the Commissioner under section 61C of the Excise Act 1901 for permission to deliver goods for home consumption (without entering them for that purpose) in respect of a calendar month. Note 2: If you are a small business entity for an income year, you may apply under section 69 of the

Customs Act 1901 for permission to deliver like customable goods or excise-equivalent goods into home consumption (without entering them for that purpose) in respect of a calendar month. (2) You work out your *aggregated turnover for the current year for the purposes of subparagraph (1)(b) (ii): (a) as at the first day of the current year; or (b) if you start to carry on a *business during the current year — as at the day you start to carry on the business. Note: Subsection 328-120(5) provides for how to work out your annual turnover (which is relevant to working out your aggregated turnover) if you do not carry on a business for the whole of an income year. (3) Exception: aggregated turnover for 2 previous income years was $10 million or more. However, you are not a small business entity for an income year (the current year) because of subparagraph (1) (b)(ii) if: (a) you carried on a *business in each of the 2 income years before the current year; and (b) your *aggregated turnover for each of those income years was $10 million or more. Note: Section 328-110 of the Income Tax (Transitional Provisions) Act 1997 affects the operation of this subsection in relation to the 2007-08 and 2008-09 income years. (4) Additional rule: based on aggregated turnover worked out as at the end of the current income year. You are also a small business entity for an income year (the current year) if: (a) you carry on a *business in the current year; and (b) your *aggregated turnover for the current year, worked out as at the end of that year, is less than $10 million. Note: If you are a small business entity only because of subsection (4), you cannot choose any of the following concessions: (a) paying PAYG instalments based on GDP-adjusted notional tax: see section 45-130 in Schedule 1 to the Taxation Administration Act 1953; (b) accounting for GST on a cash basis: see section 29-40 of the GST Act; (c) making an annual apportionment of input tax credits for acquisitions and importations that are partly creditable: see section 131-5 of the GST Act; (d) paying GST by quarterly instalments: see section 162-5 of the GST Act; (e) applying for permission under the Excise Act 1901 to deliver goods for home consumption (without entering them for that purpose) in respect of a calendar month: see section 61C of that Act; (f) applying for permission under the Customs Act 1901 to deliver like customable goods or exciseequivalent goods for home consumption (without entering them for that purpose) in respect of a calendar month: see section 69 of that Act. (5) Winding up a business previously carried on. This Subdivision applies to you as if you carried on a *business in an income year if: (a) in that year you were winding up a business you previously carried on; and (b) you were a *small business entity for the income year in which you stopped carrying on that

business. Note 1: Subsection 328-120(5) provides for how to work out your annual turnover (which is relevant to working out your aggregated turnover) if you do not carry on a business for the whole of an income year. Note 2: A special rule applies if you were an STS taxpayer under this Division (as in force immediately before the commencement of this section) in the income year in which you stopped carrying on the business: see section 328-111 of the Income Tax (Transitional Provisions) Act 1997. (6) Partners in a partnership. A person who is a partner in a partnership in an income year is not, in his or her capacity as a partner, a small business entity for the income year. small enterprise entity....................................s 195-1 ▸ s 123-7(1) small enterprise turnover threshold....................................s 195-1 ▸ s 123-7(2) special education course....................................s 195-1 special professional....................................s 195-1 ▸ ITAA 1997, s 405-25(1) SECTION 405-25 Meaning of special professional, performing artist, production associate, sportsperson and sporting competition (1) Special professional. You are a special professional if you are: (a) the author of a literary, dramatic, musical or artistic work; or Note: The expression “author” is a technical term from copyright law. In general, the “author” of a musical work is its composer and the “author” of an artistic work is the artist, sculptor or photographer who created it. (b) the inventor of an invention; or (c) a *performing artist; or (d) a *production associate; or (e) a *sportsperson. … stated monetary value....................................s 195-1 ▸ s 100-5(2A), (2B) State law....................................s 195-1 ▸ ITAA 1997, s 995-1 State law means a law of a State. Statutory Agency....................................Public Service Act 1999, s 7 Statutory Agency means a body or group of persons declared by a law of the Commonwealth to be a Statutory Agency for the purposes of this Act. statutory compensation scheme....................................s 195-1 ▸ s 78-105 stratum unit....................................s 195-1 ▸ ITAA 1997, s 124-190(3) SECTION 124-190 Strata title conversion … (3) A stratum unit is a lot or unit (however described in an *Australian law or a *foreign law relating to strata title or similar title) and any accompanying common property. student accommodation....................................s 195-1 ▸ s 38-105(3) Student Assistance Minister....................................s 195-1 ▸ ITAA 1997, s 995-1

Student Assistance Minister means the Minister administering the Student Assistance Act 1973. Subdivision 38-P period....................................s 195-1 substantial renovations....................................s 195-1 superannuation fund....................................s 195-1 ▸ ITAA 1997, s 995-1 superannuation fund has the meaning given by section 10 of the Superannuation Industry (Supervision) Act 1993. Superannuation Industry (Supervision) Act 1993 superannuation fund means: (a) a fund that: (i) is an indefinitely continuing fund; and (ii) is a provident, benefit, superannuation or retirement fund; or (b) a public sector superannuation scheme. supplier-taxed offshore supply of low value goods....................................s 195-1 ▸ s 84-85 supply....................................s 195-1 ▸ s 9-10 supply of a going concern....................................s 195-1 ▸ s 38-325(2) supply of low value goods....................................s 195-1 ▸ s 84-79 taxable at less than 1/11 of the price....................................s 195-1 ▸ s 136-50(1) taxable dealing....................................s 195-1 ▸ A New Tax System (Wine Equalisation Tax) Act 1999, s 33-1 taxable dealing means an *assessable dealing that happens on or after 1 July 2000 for which no exemption is available under Division 7. taxable importation....................................s 195-1 ▸ s 13-5(1), 114-5(1) taxable importation of a luxury car....................................s 195-1 ▸ A New Tax System (Luxury Car Tax) Act 1999, s 27-1 taxable importation of a luxury car has the meaning given by section 7-10. SECTION 7-10 Taxable importations of luxury cars (1) You make a taxable importation of a luxury car if: (a) the *luxury car is *imported; and (b) you *enter the car for home consumption. Note: There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise. (2) The *importation of the car includes any *car parts, accessories or attachments that you import at the same time as the car and that could reasonably be expected to be fitted to the car. (3) However, you do not make a taxable importation of a luxury car if: (a) you *quote for the *importation of the *car; or (b) luxury car tax has already become payable in respect of the car; or (ba) you are *registered at the time of the importation, and the car: (i) is covered by item 7 in Schedule 4 to the *Customs Tariff; and

(ii) is imported by the library, museum, gallery or institution to which it is consigned; and (iii) is imported for the sole purpose of public display; or (c) the car is covered by item 10, 11, 15, 18, 21 or 24 in Schedule 4 to the Customs Tariff; or (d) the importation of the car is a *non-taxable re-importation. (4) To avoid doubt, a reference to a car that is covered by an item in Schedule 4 to the Customs Tariff includes a reference to a car to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995. taxable supply....................................s 195-1 ▸ s 9-5, 78-50, 84-5, 105-5 taxation law....................................s 195-1 ▸ Taxation Administration Act 1953, s 2 SECTION 2 Interpretation (1) In this Act (except Schedule 1), unless the contrary intention appears: … taxation law has the meaning given by the Income Tax Assessment Act 1997. Note: See also subsection (2). … (2) Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901) is not a taxation law for the purposes of Part III of this Act. Income Tax Assessment Act 1997 taxation law means: (a) an Act of which the Commissioner has the general administration (including a part of an Act to the extent to which the Commissioner has the general administration of the Act); or (b) legislative instruments made under such an Act (including such a part of an Act); or (c) the Tax Agent Services Act 2009 or regulations made under that Act. tax invoice....................................s 195-1 tax loss....................................s 195-1 ▸ ITAA 1997, s 995-1 tax loss means: (a) a tax loss worked out under section 36-10, 165-70, 175-35 or 701-30 of this Act (including such a tax loss as increased under section 415-15 or reduced under section 418-95); or Note 1: The meaning of tax loss in section 36-10 is affected by section 268-60 in Schedule 2F to the Income Tax Assessment Act 1936. Note 2: The meaning of tax loss in sections 36-10, 165-70, 175-35 and 701-30 is modified by section 36-55 for a corporate tax entity that has an amount of excess franking offsets. Note 3: A life insurance company can have a tax loss of the complying superannuation class and/or a tax loss of the ordinary class for the purposes of working out its income tax for an income year: see Subdivision 320-D. (b) a tax loss as defined by section 36-105 (Tax losses for 1989-90 to 1996-97 income years) of the Income Tax (Transitional Provisions) Act 1997; or (c) a tax loss as defined by section 36-110 (Tax losses for 1957-58 to 1988-89 income years) of the Income Tax (Transitional Provisions) Act 1997; or

(d) a tax loss determined under section 24 of the International Tax Agreements Act 1953 (about relief from double taxation where profits are adjusted) (including such a tax loss as increased under section 415-15 of this Act). [ CCH Note: Definition of “tax loss” will be amended by No 21 of 2015, s 3 and Sch 6 item 59, by omitting “or reduced under section 418-95” from para (a), effective 1 July 2020.]

tax period....................................s 195-1 tax period turnover threshold....................................s 195-1 ▸ s 27-15(3) tax-related liability....................................s 195-1 ▸ Taxation Administration Act 1953, Sch 1 s 255-1 SECTION 255-1 Meaning of tax-related liability (1) A tax-related liability is a pecuniary liability to the Commonwealth arising directly under a *taxation law (including a liability the amount of which is not yet due and payable). Note 1: See section 250-10 for an index of tax-related liabilities. Note 2: A taxation law, or a provision of it, may be excluded from being applied to this Part. See section 265-65. (2) A civil penalty under Division 290 of this Schedule or Part 5 of the Tax Agent Services Act 2009 is not a tax-related liability. taxi travel....................................s 195-1 telecommunication supply....................................s 195-1 ▸ s 85-10 Territory law....................................s 195-1 ▸ ITAA 1997, s 995-1 Territory law means a law of a Territory. tertiary course....................................s 195-1 tertiary residential college course....................................s 195-1 thing....................................s 195-1 third party adjustment note....................................s 195-1 total Subdivision 66-B credit amount....................................s 195-1 ▸ s 66-65(1) total Subdivision 66-B GST amount....................................s 195-1 ▸ s 66-65(2) tradex order....................................s 195-1 ▸ Tradex Scheme Act 1999, s 4 tradex order means an order made under section 11 that is in force. SECTION 11 Making of tradex order (1) Subject to subsection (2), if the Secretary is satisfied that: (a) the core criteria for the making of the application are complied with in respect of some or all of the nominated goods; and (b) the applicant is not ineligible to apply for the tradex order; and (c) the applicant has not given to the Secretary or to an authorised officer for the purposes of this Act any information or document that: (i) if the applicant is an individual or body corporate — the applicant knew, or ought to have known, to be false or misleading in a material particular; or (ii) if the applicant is a partnership — any of the partners knew, or ought to have known, to be false or misleading in a material particular; and (d) the applicant has not failed to pay tradex duty in accordance with section 21 in respect of nominated goods in relation to another tradex order that is or has been held by the applicant;

the Secretary must make an order specifying the nominated goods in respect of which the Secretary is satisfied as mentioned in paragraph (a). (2) The Secretary may refuse the application, wholly or partly, except in so far as he or she is required to make a tradex order in respect of the application under subsection (1). (3) The Secretary must cause a written notice of his or her decision on the application to be given to the applicant. (4) If a notice under subsection (3) has not been received by the applicant within 40 days after the day on which the application was lodged, the Secretary is taken to have refused the application. Note: For the right to have a decision refusing the application reconsidered, see section 39. (5) If the decision is to refuse the application wholly or partly, the notice of the decision given under subsection (3) must: (a) set out the Secretary’s findings on material questions of fact; and (b) refer to the evidence or other material on which those findings were based; and (c) give the reasons for the decision. (6) A tradex order must be in writing signed by the Secretary and comes into force on a date stated in the order. (7) When the Secretary makes a tradex order, the Secretary must: (a) cause a distinguishing number (the tradex number) to be allocated to the order; and (b) cause particulars of the order and the tradex number to be entered in the Register; and (c) include in the notice of the decision given under subsection (3) (in addition to any other matters that may be required under subsection (5) to be included in the notice) particulars of: (i) the tradex number allocated to the order; and (ii) the date on which the order comes into force; and (iii) the nominated goods to which the order applies. tradex scheme goods....................................s 195-1 ▸ s 141-10(1) trading stock....................................ITAA 1997, s 995-1 trading stock has the meaning given by section 70-10, as modified by section 70-12 of this Act and sections 124ZO and 124ZQ of the Income Tax Assessment Act 1936. SECTION 70-10 Meaning of trading stock (1) Trading stock includes: (a) anything produced, manufactured or acquired that is held for purposes of manufacture, sale or exchange in the ordinary course of a *business; and (b) *live stock. (2) Trading stock does not include: (a) a *Division 230 financial arrangement; or (b) a *CGT asset covered by section 275-105 that: (i) is owned by a *complying superannuation fund, a *complying approved deposit fund or a

*pooled superannuation trust; or (ii) is a *complying superannuation asset of a *life insurance company. Note 1: Shares in a PDF are not trading stock. See section 124ZO of the Income Tax Assessment Act 1936. Note 2: If a company becomes a PDF, its shares are taken not to have been trading stock before it became a PDF. See section 124ZQ of the Income Tax Assessment Act 1936. transportation document....................................s 195-1 TSA contributing member....................................s 195-1 ▸ ITAA 1997, s 721-25(1)(a) SECTION 721-25 When a group liability is covered by a tax sharing agreement (1) For the purposes of this Division, a group liability is covered by a tax sharing agreement if, just before the head company’s due time: (a) an agreement existed between the *head company of the group and one or more of the contributing members (the TSA contributing members); and (b) a particular amount (the contribution amount) could be determined under the agreement for each TSA contributing member in relation to the group liability; and (c) the contribution amounts for each of the TSA contributing members in relation to the group liability, as determined under the agreement, represented a reasonable allocation of the total amount of the group liability among the head company and the TSA contributing members; and (d) the agreement complied with the requirements (if any) set out in the regulations. … turnover threshold....................................s 195-1 ▸ s 188-10(3) unit trust....................................s 195-1 ▸ ITAA 1936, s 202A unit trust means a trust to which a unit trust scheme relates, and includes: (a) a cash management trust; (b) a property trust; (c) an arrangement declared by the Minister, by notice published in the Gazette, to be a unit trust for the purposes of this definition; but does not include any arrangement declared by the Minister, by notice published in the Gazette, not to be a unit trust for the purposes of this definition. untaxable Commonwealth entity....................................s 195-1 ▸ s 177-1 valid meal entertainment register....................................s 195-1 ▸ Fringe Benefits Tax Assessment Act 1986, s 37CA SECTION 37CA Election by employer An employer who elects that this Division applies may elect also that this Subdivision applies to meal entertainment provided by the employer for an FBT year if the employer has a valid meal entertainment register for that year. valuable metal....................................s 195-1 valuable metal threshold....................................s 195-1 ▸ s 86-10 value....................................s 195-1 varied instalment amount....................................s 195-1 ▸ s 162-140(1), (5)(a)

voucher....................................s 195-1 ▸ s 100-25(1) warehoused goods....................................Customs Act 1901, s 4 warehoused goods means: (a) goods received into a warehouse in pursuance of an entry for warehousing or permission granted under section 71E; or (b) goods blended or packaged in a warehouse in compliance with this Act. wine....................................s 195-1 ▸ A New Tax System (Wine Equalisation Tax) Act 1999, Subdiv 31-A Subdivision 31-A — Wine SECTION 31-1 Meaning of wine (1) Wine means any of these: (a) *grape wine; (b) *grape wine products; (c) *fruit or vegetable wine; (d) *cider or perry; (e) *mead; (f) *sake. (2) However, wine does not include beverages that do not contain more than 1.15% by volume of ethyl alcohol. SECTION 31-2 Meaning of grape wine (1) Grape wine is a beverage that: (a) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes; and (b) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to grape wine. (2) A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it. Note: The concept of grape wine is used in Subdivision 9-B to work out the taxable value of retail transactions involving wine produced from grapes. In the case of grape wine, you can choose to use the average wholesale price method of working out taxable values. SECTION 31-3 Meaning of grape wine product Grape wine product is a beverage that: (a) contains at least 700 millilitres of *grape wine per litre; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except: (i) grape spirit; or (ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and

(c) contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol; and (d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to grape wine products. SECTION 31-4 Meaning of fruit or vegetable wine Fruit or vegetable wine is a beverage that: (a) is the product of the complete or partial fermentation of the juice or must of: (i) fruit or vegetables; or (ii) products derived solely from fruit or vegetables; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and (d) contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol; and (e) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to fruit or vegetable wine. SECTION 31-5 Meaning of cider or perry Cider or perry is a beverage that: (a) is the product of the complete or partial fermentation of the juice or must of apples or pears; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour, except as specified in the regulations; and (d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to cider or perry. SECTION 31-6 Meaning of mead Mead is a beverage that: (a) is the product of the complete or partial fermentation of honey; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as specified in the regulations; and (d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to mead. SECTION 31-7 Meaning of sake Sake is a beverage that: (a) is the product of the complete or partial fermentation of rice; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and (d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to sake. SECTION 31-8 Requirements for types of wine (1) The regulations may specify requirements for these types of wine: (a) *grape wine; (b) *grape wine products; (c) *fruit or vegetable wine; (d) *cider or perry; (e) *mead; (f) *sake. (2) The requirements for a particular type of wine may relate to any of the following: (a) the substances that may be added to that type of wine; (b) the quantities in which those substances may be added to that type of wine; (c) the substances that must not be added to that type of wine; (d) the substances that may be used in the production of that type of wine; (e) the quantities in which those substances may be used in the production of that type of wine; (f) the substances that must not be used in the production of that type of wine; (g) the composition of that type of wine. SECTION 31-9 Measuring alcoholic content For the purposes of this Subdivision, the volume of ethyl alcohol in beverages is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). wine tax....................................s 195-1 ▸ A New Tax System (Wine Equalisation Tax) Act 1999, s 33-1 wine tax means tax that is payable under the *wine tax law and imposed as wine equalisation tax by any of these: (a) the A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999; or (b) the A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999; or (c) the A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999. Wine Tax Act....................................s 195-1 wine tax law....................................s 195-1 ▸ A New Tax System (Wine Equalisation Tax) Act 1999, s 33-1

wine tax law means: (a) this Act; and (b) any Act that imposes wine tax; and (c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 so far as it relates to the Acts covered by paragraphs (a) and (b); and (d) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) to (c); and (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and (f) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered). withholding payment....................................s 195-1 ▸ ITAA 1997, s 995-1 [ CCH Note: The definition of withholding payment appears twice in s 995-1.]

withholding payment means: (a) a payment from which an amount must be withheld under Division 12 in Schedule 1 to the Taxation Administration Act 1953 (even if the amount is not withheld); or (aa) a payment that arises because of the operation of section 12A-205 in that Schedule (deemed payments) in respect of which Subdivision 12A-C in that Schedule requires an amount to be paid to the Commissioner; or (b) an *alienated personal services payment in respect of which Division 13 in that Schedule requires an amount to be paid to the Commissioner; or (c) a *non-cash benefit, the *capital proceeds or a *taxable supply, in respect of which Division 14 in that Schedule requires an amount to be paid to the Commissioner. Note 1: A withholding payment that consists of a non-cash benefit is made when the benefit is provided. The amount of the withholding payment is taken to be the market value of the benefit at that time. Note 2: Divisions 12, 13 and 14 in Schedule 1 to the Taxation Administration Act 1953 deal with collecting amounts on account of income tax payable by the recipient of the payment, alienated personal services payment, non-cash benefit or capital proceeds. withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 means a *withholding payment consisting of: (a) a payment from which an amount must be withheld under that provision (even if the amount is not withheld); or (aa) a payment that arises because of the operation of section 12A-205 in that Schedule (deemed payments) in respect of which that provision requires an amount to be paid to the Commissioner; or (b) a *non-cash benefit provided by an entity if that provision would have required the entity to withhold an amount if, instead of providing the benefit, the entity had paid the *market value of the benefit; or (c) a non-cash benefit provided to an entity if that provision would have required the entity to withhold an amount if the benefit had been a payment of an amount equal to the market value of the benefit; or (d) the *capital proceeds in respect of which Subdivision 14-D in that Schedule requires an amount to be paid to the Commissioner; or

(e) the *taxable supply in respect of which Subdivision 14-E in that Schedule requires an amount to be paid to the Commissioner. you....................................s 195-1

GST Legislation Annotator This list enables the reader to check whether a particular provision of the GST legislation has been referred to in Taxation Office rulings, determinations and cases. Rulings references in this table are to GST Rulings, Determinations, Bulletins and Miscellaneous Rulings as follows: GSTA

GST Advices

GSTB

GST Bulletins

GSTD

GST Determinations

GSTR

GST Rulings

LCR

Law Companion Ruling

LCTD

Luxury Car Tax Determinations

MT

Miscellaneous Rulings

PS

Practice Statements

TA

Taxpayer Alerts

WETD

Wine Equalisation Tax Determinations

WETR

Wine Equalisation Tax Rulings

Rulings and determinations are reproduced in the Australian GST Guide. Cases are identified by name and year of publication (eg Shaw ‘01). Cases are reproduced in the Australian GST Guide and in the CCH Australian Tax Cases for the relevant year.

LEGISLATION A New Tax System (Goods and Services Tax) Act 1999 Section

Ruling

2-30

Sanctuary Australasia ‘13

7-1

Interchase Corp ‘00; Orti-Tullo ‘01; Saga Holidays ‘06; AGR Joint Venture ‘07; KAP Motors ‘08; Gloxinia Investments ‘09; Gloxinia Investments ‘10; Case 1 ‘11; GSTR 2000/25; GSTR 2000/31; GSTR 2008/1; GSTD 2012/2

7-1(1)

GSTR 2003/15; GSTD 2000/7; GSTD 2000/12

7-1(2)

GSTR 2003/15; GSTD 2000/7; GSTD 2000/12

7-5

GSTD 2014/1

9-20

LCR 2018/2

9-25

LCR 2018/2

9-25(7)

LCR 2018/2

9-5

Shaw ‘01; Pebruk ‘03; ACP Publishing ‘04; Body Corporate, Villa Edgewater CTS 23092 ‘04; CSR ‘04; Saba ‘04; Davies ‘05; Reliance Carpet Co ‘06; Westley Nominees Pty Ltd &

Anor ‘06; Case 6 ‘07; AGR Joint Venture ‘07; Keenhilt Pty Ltd ‘07; Hornsby Shire Council ‘08; Hua-Aus Pty Ltd ‘08; KAP Motors ‘08; PM Developments Pty Ltd ‘08; Reliance Carpet Co ‘08; Touram Pty Ltd ‘08; Case 14 ‘09; Gloxinia Investments ‘09; Secretary to the Department of Transport (Vic) ‘09; South Steyne Hotel ‘09; Waverley Council ‘09; Gloxinia Investments ‘10; Secretary to the Department of Transport ‘10; Case 1 ‘11; Case 3 ‘11; A & C Sliwa Pty Ltd ‘11; Central Equity ‘11; Qantas Airways ‘11; Reglon ‘11; Cyonara Snowfox ‘12; ECC Southbank ‘12; Qantas Airways ‘12; Yacoub ‘12; Case 3 ‘13; AP Group Ltd ‘13; ATS Pacific Ltd & Anor ‘13; Aust Style Investments ‘13; Brookdale Investments ‘13; ATS Pacific Pty Ltd & Anor ‘14; Lighthouse Financial Advisers (Townsville) Pty Ltd ‘14; Anderson ‘15; Taxology Pty Ltd ‘16; GH1 Pty Ltd (in liq) ‘17; The Trustee for the Whitby Trust ‘17; GSTR 2000/2; GSTR 2000/7; GSTR 2000/19; GSTR 2000/21; GSTR 2000/25; GSTR 2000/28; GSTR 2000/30; GSTR 2000/31; GSTR 2000/32; GSTR 2000/37; GSTR 2001/6; GSTR 2002/2; GSTR 2002/3; GSTR 2002/6; GSTR 2003/3; GSTR 2003/4; GSTR 2003/7; GSTR 2003/9; GSTR 2003/10; GSTR 2003/11; GSTR 2003/13; GSTR 2003/15; GSTR 2004/2; GSTR 2004/3; GSTR 2004/4; GSTR 2005/1; GSTR 2005/6; GSTR 2006/2; GSTR 2006/10; GSTR 2007/2; GSTR 2008/3; GSTR 2009/1; GSTR 2009/2; GSTR 2009/4; GSTR 2012/2; GSTR 2014/1; GSTR 2018/2; GSTD 2000/7; GSTD 2000/12; GSTD 2002/3; GSTD 2003/2; GSTD 2004/2; GSTD 2004/3; GSTD 2005/3; GSTD 2005/5; GSTD 2005/6; GSTD 2008/2; GSTD 2009/2; GSTD 2012/2; GSTD 2012/6; GSTD 2013/2; GSTA TPP 009; GSTA TPP 015; GSTA TPP 020; GSTA TPP 022; GSTA TPP 064; LCR 2018/3; PS LA 2013/2 (GA); TA 2012/5 9-5(a)–(d)

GSTR 2001/8; GSTD 2007/3

9-5(a)

GSTR 2000/28; GSTR 2001/3; GSTR 2001/4; GSTR 2001/8; GSTR 2003/6; GSTR 2003/8; GSTR 2003/14; GSTR 2003/16; GSTR 2004/6; GSTR 2006/9; GSTR 2009/3; GSTR 2014/1; GSTD 2002/5; GSTD 2003/1; LCR 2018/2

9-5(b)

GSTR 2003/6; GSTR 2003/16; GSTD 2009/1

9-5(c)

Saga Holidays ‘06

9-10

Shaw ‘01; Pebruk ‘03; Reliance Carpet Co ‘06; Saga Holidays ‘06; Westley Nominees Pty Ltd & Anor ‘06; Case 6 ‘07; AGR Joint Venture ‘07; Keenhilt Pty Ltd ‘07; Reliance Carpet Co ‘07; KAP Motors ‘08; Reliance Carpet Co ‘08; Gloxinia Investments ‘09; Rendyl Properties ‘09; Secretary to the Department of Transport (Vic) ‘09; South Steyne Hotel ‘09; Gloxinia Investments ‘10; Secretary to the Department of Transport ‘10; Case 1 ‘11; Qantas Airways ‘11; Reglon ‘11; Cyonara Snowfox ‘12; Qantas Airways ‘12; AP Group Ltd ‘13; Lighthouse Financial Advisers (Townsville) Pty Ltd ‘14; Taxology Pty Ltd ‘16; GSTR 2000/25; GSTR 2001/7; GSTR 2001/8; GSTR 2002/3; GSTR 2002/6; GSTR 2003/6; GSTR 2003/8; GSTD 2005/4; GSTA TPP 009; MT 2000/1; MT 2006/1; MT 2009/1

9-10(1)

GSTR 2000/25; GSTR 2000/28; GSTR 2001/4; GSTR

2002/2; GSTR 2003/11; GSTR 2004/9; GSTR 2006/2; GSTR 2006/9; GSTR 2009/2; GSTR 2009/3 9-10(2)

Qantas Airways ‘10; GSTR 2000/28; GSTR 2001/4; GSTR 2002/2; GSTR 2003/11; GSTR 2006/1; GSTR 2006/2; GSTR 2008/2; GSTR 2009/3

9-10(2)(a)–(c)

GSTR 2006/9; GSTR 2009/3

9-10(2)(d)

Hornsby Shire Council ‘08; GSTR 2000/28; GSTR 2006/9; GSTR 2009/3

9-10(2)(e)

Travelex Ltd ‘10; GSTR 2001/4; GSTR 2006/9; GSTR 2009/3

9-10(2)(f)

GSTR 2001/4; GSTR 2002/2; GSTR 2006/9; GSTR 2009/3; GSTD 2012/5

9-10(2)(g)

Hornsby Shire Council ‘08; Aust Style Investments ‘13; GSTR 2000/28; GSTR 2001/4; GSTR 2005/6; GSTR 2006/2; GSTR 2006/9; GSTR 2009/3

9-10(2)(h)

GSTR 2006/9; GSTR 2009/3

9-10(3)

GSTR 2000/25; GSTR 2006/9

9-10(3A)

GSTR 2000/25; GSTR 2006/9

9-10(4)

Interchase Corp ‘00; GSTR 2000/25; GSTR 2001/3; GSTR 2001/4; GSTR 2002/2; GSTR 2003/16; GSTR 2006/1; GSTR 2006/9; GSTR 2014/3; GSTD 2012/5; GSTA TPP 021

9-15

Reliance Carpet Co ‘06; Case 6 ‘07; Keenhilt Pty Ltd ‘07; Axa Asia Pacific Holdings ‘08; KAP Motors ‘08; Reliance Carpet Co ‘08; Case 14 ‘09; Secretary to the Department of Transport ‘09; TT-Line Company ‘09; Vidler ‘09; Waverley Council ‘09; Secretary to the Department of Transport ‘10; Case 1 ‘11; Reglon ‘11; AP Group Ltd ‘12; Qantas Airways ‘12; AP Group Ltd ‘13; Rod Mathiesen Truck Hire ‘13; Lighthouse Financial Advisers (Townsville) Pty Ltd ‘14; McKinnon Holdings (NSW) Pty Ltd ‘16; Taxology Pty Ltd ‘16; The Trustee for the Whitby Trust ‘17; GSTR 2000/12; GSTR 2001/6; GSTR 2002/2; GSTR 2002/3; GSTR 2003/12; GSTR 2003/14; GSTR 2008/2; GSTR 2009/1; GSTR 2009/3; GSTR 2011/2; GSTD 2000/10; GSTD 2005/4; GSTD 2006/3; GSTD 2013/1; MT 2006/1; WETR 2009/1

9-15(1)

GSTR 2001/4; GSTR 2003/6; GSTR 2003/11; GSTR 2003/13; GSTR 2006/9; GSTR 2009/2; GSTR 2009/3; GSTD 2002/5; GSTD 2003/1

9-15(1)(a)

GSTR 2000/28; GSTR 2006/2; GSTD 2013/1

9-15(1)(b)

GSTD 2013/1

9-15(2)

GSTR 2006/9; GSTR 2009/3; GSTD 2002/5

9-15(2A)

GSTR 2001/4; GSTD 2003/1

9-15(2A)(a)

GSTR 2001/4

9-15(3)

GSTR 2006/11; GSTD 2014/2

9-15(3)(b)

GSTR 2000/30; GSTD 2002/5

9-15(3)(c)

TT-Line Company ‘09; GSTR 2000/4

9-17

The Trustee for the Whitby Trust ‘17

9-17(1)

GSTD 2014/2

9-20

Body Corporate, Villa Edgewater CTS 23092 ‘04; Westley Nominees Pty Ltd & Anor ‘06; Case 4 ‘08; D'Arcy ‘08; Goldberg & Anor ‘08; Touram Pty Ltd ‘08; Secretary to the Department of Transport (Vic) ‘09; Swansea Services ‘09; Waverley Council ‘09; Secretary to the Department of Transport ‘10; Case 1 ‘11; Educational Pty Ltd ‘11; Reglon ‘11; Russell ‘11; Trnka ‘12; Yacoub ‘12; Case 3 ‘13; Guru 4U ‘14; Krongold Ford Business Unit Trust ‘14; Drummond Cove Unit Trust ‘18; GSTR 2000/12; GSTR 2002/5; GSTR 2004/6; GSTR 2006/5; GSTD 2003/3; TA 2009/5

9-20(1)

Clayton ‘13; GSTR 2008/1; GSTR 2008/3; GSTD 2006/6; GSTD 2016/1; MT 2006/1; TA 2005/4

9-20(1)(a)

GSTR 2003/13; GSTD 2006/5; MT 2006/1

9-20(1)(b)

GSTD 2006/5; MT 2006/1

9-20(1)(c)

MT 2006/1

9-20(1)(da)

GSTD 2006/6; MT 2006/1

9-20(1)(g)

MT 2006/1

9-20(2)

GSTD 2000/12; GSTD 2006/6

9-20(2)(a)–(d)

MT 2006/1

9-20(3)

MT 2006/1

9-20(4)

MT 2006/1

9-25

Saga Holidays ‘06; Case 3 ‘11; GSTR 2000/31; GSTR 2002/6; GSTR 2003/6; GSTR 2003/15

9-25(1)–(3)

GSTR 2018/2

9-25(3A)

LCR 2018/1

9-25(4)

GSTR 2018/1

9-25(5)

GSTR 2002/2; GSTR 2005/6; GSTR 2017/1; GSTD 2004/3

9-25(5)(a)

GSTR 2002/2; GSTR 2003/8

9-25(5)(b)

GSTR 2002/2

9-25(5)(c)

GSTR 2002/2

9-25(6)(b)

GSTR 2002/2

9-25(7)

GSTR 2017/1

9-30

Recoveries Trust ‘04; AGR Joint Venture ‘07; ECC Southbank ‘12; GSTR 2000/25

9-30(1)(a)

GSTR 2003/7; GSTR 2003/8

9-30(1)(b)

GSTR 2000/25; GSTR 2000/28; GSTR 2000/30; GSTR 2001/1; GSTR 2006/2; GSTR 2009/3

9-30(2)(b)

GSTR 2000/28; GSTR 2006/2; GSTR 2009/3

9-30(3)

GSTD 2012/5

9-30(4)

GSTR 2003/3

9-40

Orti-Tullo ‘01; Pebruk ‘03; Saga Holidays ‘06; South Steyne Hotel ‘09; GSTR 2000/12; GSTR 2000/25; GSTR 2000/37; GSTR 2003/14; GSTR 2012/2; GSTD 2012/2

9-70

Pebruk ‘03; GSTR 2000/12; GSTR 2000/21; GSTR 2001/2; GSTR 2001/3; GSTR 2001/8; GSTR 2003/14; GSTR 2009/2; GSTA TPP 011

9-75

Orti-Tullo ‘01; Pebruk ‘03; Luxottica Retail Australia ‘10; Luxottica Retail Australia ‘11; MBI Properties Pty Ltd ‘14; McKinnon Holdings (NSW) Pty Ltd ‘16; GSTR 2000/12; GSTR 2000/21; GSTR 2001/2; GSTR 2001/3; GSTR 2001/6; GSTR 2001/8; GSTR 2003/14; GSTD 2000/10; WETR 2009/1

9-75(3)

GSTR 2002/3

9-80

Case 6 ‘07; Luxottica Retail Australia ‘10; Luxottica Retail Australia ‘11; GSTR 2000/25; GSTR 2000/30; GSTR 2001/1; GSTR 2001/8; GSTD 2000/6

9-85

GSTR 2000/19; GSTR 2001/2; LCR 2018/1

Div 11

GSTD 2013/2; GSTD 2016/1

11-1

Recoveries Trust ‘04; Secretary to the Department of Transport (Vic) ‘09; Secretary to the Department of Transport ‘10

11-5

ACP Publishing ‘04; CSR ‘04; Recoveries Trust ‘04; HP Mercantile ‘05; Case 4 ‘08; Drysdale ‘08; Goldberg & Anor ‘08; KAP Motors ‘08; Secretary to the Department of Transport (Vic) ‘09; Secretary to the Department of Transport ‘10; Badaoui & Anor ‘11; Multiflex ‘11; Russell ‘11; Trnka ‘12; Case 3 ‘13; Guru 4U ‘14; Krongold Ford Business Unit Trust ‘14; Living Choice Australia Ltd ‘14; Case 5 ‘15; Crown Estates (Sales) Pty Ltd & Anor ‘15; Case 4 ‘16; Crown Estates (Sales) Pty Ltd & Anor ‘16; McKinnon Holdings (NSW) Pty Ltd ‘16; Drummond Cove Unit Trust ‘18; GSTR 2000/2; GSTR 2000/3; GSTR 2000/12; GSTR 2000/19; GSTR 2000/26; GSTR 2000/28; GSTR 2000/37; GSTR 2001/1; GSTR 2003/6; GSTR 2003/13; GSTR 2003/15; GSTR 2004/6; GSTR 2005/1; GSTR 2006/2; GSTR 2008/3; GSTR 2009/4; GSTR 2014/1; GSTD 2003/3; GSTD 2004/3; GSTD 2007/1; GSTD 2012/6; GSTD 2013/2; GSTD 2016/1; GSTA TPP 003; GSTA TPP 015; TA 2012/5

11-5(a)

GSTR 2006/9; GSTR 2008/1; GSTD 2006/5

11-5(b)

GSTR 2006/9; GSTD 2012/6; GSTD 2013/2

11-5(c)

GSTR 2006/9; GSTD 2006/5

11-10

Secretary to the Department of Transport (Vic) ‘09; Secretary to the Department of Transport ‘10; GSTR 2000/12; GSTR 2003/9; GSTR 2006/9

11-10(1)

GSTR 2006/9

11-10(2)

GSTR 2006/9

11-15

Recoveries Trust ‘04; KAP Motors ‘08; Rendyl Properties ‘09;

Secretary to the Department of Transport (Vic) ‘09; Secretary to the Department of Transport ‘10; Case 3 ‘13; Guru 4U ‘14; Krongold Ford Business Unit Trust ‘14; Living Choice Australia Ltd ‘14; Rio Tinto Services Ltd ‘15; Case 4 ‘16; GSTR 2000/2; GSTR 2000/3; GSTR 2000/19; GSTR 2000/26; GSTR 2003/9; GSTR 2004/1; GSTR 2004/4; GSTR 2005/1; GSTR 2008/3; GSTR 2009/4; GSTD 2003/3; GSTD 2012/5; GSTA TPP 052; PS LA 2008/1(GA); TA 2012/5 11-15(1)

Goldberg & Anor ‘08; Clayton ‘13; Rio Tinto Services Ltd ‘15; GSTR 2006/9; GSTR 2008/1; GSTR 2008/3; GSTD 2006/5; GSTD 2007/1; GSTD 2016/1

11-15(2)

GSTR 2000/31; GSTR 2006/9; GSTR 2008/1; GSTR 2010/1

11-15(2)(a)

HP Mercantile ‘05; Rio Tinto Services Ltd ‘15; GSTR 2004/1; GSTR 2008/1; GSTD 2007/1; GSTD 2007/3; GSTD 2012/5

11-15(2)(b)

GSTR 2008/1

11-15(3)

GSTR 2008/1

11-15(4)

GSTR 2006/9; GSTR 2008/1

11-15(5)

GSTR 2006/9; GSTR 2008/1

11-20

CSR ‘04; HP Mercantile ‘05; Case 4 ‘08; Goldberg & Anor ‘08; Secretary to the Department of Transport (Vic) ‘09; Secretary to the Department of Transport ‘10; Badaoui & Anor ‘11; Multiflex ‘11; Trnka ‘12; Krongold Ford Business Unit Trust ‘14; North Sydney Developments Pty Ltd ‘14; Rio Tinto Services Ltd ‘15; Case 4 ‘16; GH1 Pty Ltd (in liq) ‘17; Drummond Cove Unit Trust ‘18; GSTR 2000/2; GSTR 2000/3; GSTR 2000/12; GSTR 2000/19; GSTR 2000/20; GSTR 2000/24; GSTR 2000/26; GSTR 2000/37; GSTR 2001/3; GSTR 2004/6; GSTR 2006/10; GSTR 2012/2; GSTD 2003/3; GSTD 2007/1; GSTD 2012/1; GSTD 2012/6; GSTD 2013/2

11-25

CSR ‘04; Case 5 ‘15; Case 4 ‘16; GSTR 2000/3; GSTR 2000/12; GSTR 2000/26; GSTR 2001/2; GSTR 2003/14

11-30

Living Choice Australia Ltd ‘14; GSTR 2000/24; GSTR 2003/13; GSTR 2003/14; GSTR 2004/6

11-30(1)

PS LA 2008/1 (GA)

11-30(3)

GSTR 2000/19; GSTR 2006/9; PS LA 2008/1 (GA)

13-5

Case 3 ‘11; GSTR 2000/31; GSTR 2000/37; GSTR 2003/15

13-5(1)

MT 2008/3; MT 2012/3

13-10

GSTR 2000/31; GSTR 2003/15

13-15

GSTR 2000/12; GSTR 2000/37; GSTR 2003/15

13-20

GSTR 2003/15

15-5

GSTR 2000/12; GSTR 2000/31; GSTR 2000/37; GSTR 2001/1; GSTR 2003/15

15-10

Rendyl Properties ‘09; GSTR 2000/2; GSTR 2000/31; GSTR 2003/9; GSTR 2003/15; GSTR 2008/1; GSTR 2009/4; GSTA TPP 052

15-15

GSTR 2000/2; GSTR 2000/12; GSTR 2000/19; GSTR 2000/24; GSTR 2000/31; GSTR 2000/37; GSTR 2001/3; GSTR 2003/15

17-1

GSTR 2000/12

17-5

Multiflex ‘11; Case 3 ‘13; Swanbat Pty Ltd ‘13; Guru 4U ‘14; GSTR 2000/2; GSTR 2000/12; GSTR 2000/24; MT 2009/1

17-5(1)

Wynnum Holdings No 1 ‘11; Wynnum Holdings No 1 ‘12; GSTR 2000/3; GSTR 2000/26; GSTR 2002/3; GSTD 2014/1

17-10

GSTR 2000/24; GSTR 2013/2

17-15

Multiflex ‘11; Case 3 ‘13; Swanbat Pty Ltd ‘13

19-10

Case 14 ‘09; South Steyne Hotel ‘09; GSTR 2000/2; GSTR 2000/12; GSTR 2000/19; GSTR 2002/6; GSTR 2003/8; GSTR 2013/2

19-10(1)

GSTR 2009/3; GSTR 2013/1

19-10(1)(a)

GSTA TPP 017

19-10(1)(b)

GSTA TPP 017

19-10(2)(a)

GSTD 2000/10

19-40

GSTR 2000/19; GSTA TPP 017

19-40(b)

GSTR 2013/1

19-45

GSTR 2000/19; GSTD 2001/2

19-50

GSTR 2014/2; GSTD 2001/2; GSTD 2016/2

19-55

Vadasz ‘06; GSTR 2000/19; GSTD 2001/2

19-70

GSTR 2000/19; GSTD 2001/2

19-70(1)(b)

GSTR 2013/1

19-75

GSTR 2000/19; GSTD 2001/2

19-80

GSTR 2015/1

19-85

GSTR 2014/2; GSTD 2001/2

Div 21

GSTR 2013/2

21-5

Vadasz ‘06; GSTR 2000/2; GSTR 2001/6; GSTA TPP 017

21-10

GSTR 2000/2

21-15

GSTR 2000/2; PS LA 2012/1 (GA)

21-20

GSTR 2000/2

23-5

Guru 4U ‘14; GSTR 2000/31; GSTR 2000/37; GSTR 2002/6; GSTR 2003/15; GSTR 2004/6; GSTD 2000/9; GSTD 2004/1; GSTA TPP 001; GSTA TPP 048; GSTA TPP 063

23-10

Guru 4U ‘14; GSTR 2003/15

23-10(1)

Case 4 ‘08; Swansea Services ‘09

23-10(2)

GSTR 2004/6

23-15

GSTR 2000/31; GSTR 2002/6; GSTR 2003/14; GSTR 2004/6; GSTD 2000/9

23-15(1)

GSTA TPP 001

25-1

GSTR 2000/37; PS LA 2007/4

25-5(2)

PS LA 2007/4

25-10(2)

MT 2006/1

25-50

GSTR 2000/37; GSTR 2004/6; PS LA 2007/4

25-55

Guru 4U ‘14; GSTR 2000/37; GSTA TPP 070

25-55(2)

GSTR 2003/13; PS LA 2007/4

27-15(1)(a)

GSTR 2000/10

27-40

GSTR 2000/24

Div 29

GSTR 2013/2; TA 2012/5

29-5

Tavco Group ‘08; Butler ‘09; Wynnum Holdings No 1 ‘11; Wynnum Holdings No 1 ‘12; Taxology Pty Ltd ‘16; GSTR 2000/12; GSTR 2000/26; GSTR 2000/32; GSTR 2000/35; GSTR 2000/37; GSTR 2001/6; GSTR 2003/12; GSTR 2010/1; GSTR 2013/1; GSTD 2005/2; LCR 2018/1; TA 2009/4; TA 2009/5

29-5(1)

Qantas Airways ‘12; GSTR 2000/29; GSTR 2004/4; GSTR 2006/2; GSTD 2004/4; GSTD 2005/1; GSTA TPP 024

29-5(1)(a)

GSTR 2000/28; GSTR 2006/2

29-5(1)(b)

GSTR 2000/28

29-5(2)

GSTR 2000/28; GSTR 2004/4; GSTR 2015/1

29-5(2)(a)

GSTR 2000/28

29-10

Goldberg & Anor ‘08; Badaoui & Anor ‘11; Wynnum Holdings No 1 ‘11; Wynnum Holdings No 1 ‘12; Case 5 ‘15; McKinnon Holdings (NSW) Pty Ltd ‘16; GH1 Pty Ltd (in liq) ‘17; GSTR 2000/12; GSTR 2000/29; GSTR 2000/32; GSTR 2000/37; GSTR 2001/6; GSTR 2002/6; GSTR 2003/12; GSTR 2008/3; GSTR 2013/1; GSTA TPP 026; GSTA TPP 091; TA 2009/4

29-10(1)

GSTR 2000/28; GSTR 2000/35; GSTD 2004/1; GSTD 2004/4; GSTD 2005/1

29-10(1)(a)

GSTR 2000/28; GSTR 2006/2

29-10(1)(b)

GSTR 2000/28

29-10(2)

Australian Pasture Seeds ‘08; GSTR 2000/28; GSTD 2004/1

29-10(2)(a)

GSTR 2000/28

29-10(2)(b)

Lancut ‘03; GSTR 2000/29; GSTR 2006/2; GSTA TPP 004

29-10(3)

Trnka ‘12; GSTR 2000/3; GSTR 2000/10; GSTR 2000/26; GSTR 2000/28; GSTR 2000/29; GSTR 2000/35; GSTR 2002/4; GSTR 2003/15; GSTR 2013/1; GSTD 2004/1; GSTD 2004/4

29-10(3)(b)

GSTD 2004/1

29-10(3)(d)

GSTD 2004/1

29-10(4)

GSTR 2013/1; GSTD 2004/1

29-15

GSTR 2000/12; GSTR 2000/29; GSTR 2000/32; GSTR 2003/15; GSTD 2004/1

29-20

Wynnum Holdings No 1 ‘11; Wynnum Holdings No 1 ‘12; GSTR 2000/29; GSTR 2000/32; GSTR 2000/37

29-20(1)

GSTR 2000/2; GSTD 2004/1

29-20(2)

GSTR 2000/12; GSTD 2004/1

29-20(3)

GSTR 2000/12; GSTR 2013/2

29-25

GSTR 2000/29; GSTR 2000/32; GSTR 2000/37; GSTR 2003/12; GSTR 2013/1; GSTD 2014/3; GSTA TPP 026

29-25(1)–(3)

GSTR 2000/12

29-25(2)(a)–(g)

GSTR 2000/28

29-40

GSTR 2000/12

29-45(1)

GSTR 2000/12

29-70

ACP Publishing ‘04; CSR ‘04; ETO ‘04; Trnka ‘12; Drummond Cove Unit Trust ‘18; GSTR 2000/12; GSTR 2000/37; GSTR 2003/14; GSTR 2003/15; GSTR 2009/2; GSTR 2013/1; GSTD 2005/1; GSTA TPP 035

29-70(1)

GSTR 2000/26; GSTR 2003/13; GSTR 2013/1; GSTR 2013/2; GSTD 2004/1; GSTA TPP 027; GSTA TPP 056; PS LA 2004/11; PS LA 2007/3; PS LA 2008/9

29-70(1)(a)

GSTR 2000/10; GSTR 2008/3; GSTR 2013/1

29-70(1)(b)

GSTR 2008/3; GSTR 2013/1

29-70(1)(c)

GSTR 2013/1; GSTR 2013/2

29-70(1)(d)

GSTR 2013/1

29-70(1A)

GSTR 2013/1; GSTR 2015/1

29-70(1B)

GSTR 2013/1

29-70(2)

GSTR 2000/29; GSTR 2002/4; GSTR 2004/4; GSTR 2008/3; GSTR 2013/1; GSTA TPP 070; PS LA 2007/3

29-70(3)

GSTR 2000/10; GSTR 2002/4; GSTR 2013/1

29-75

GSTR 2000/37; GSTR 2013/1; GSTD 2000/10; GSTD 2004/1; PS LA 2007/3

29-75(1)

Vadasz ‘06; GSTR 2003/13; GSTR 2013/2; GSTD 2001/2; GSTD 2004/1; PS LA 2004/11; PS LA 2008/9

29-75(1)(c)

PS LA 2007/3

29-75(2)

GSTR 2013/1; GSTR 2013/2; PS LA 2007/3

29-75(2)(a)

PS LA 2007/3

29-75(2)(b)

PS LA 2007/3

29-75(3)

PS LA 2007/3

29-80

GSTD 2004/1; PS LA 2007/3

29-80(1)

GSTR 2000/3; GSTR 2000/12; GSTR 2000/26; GSTR 2003/12; GSTR 2013/1

29-80(2)

GSTR 2000/12; GSTR 2013/1; GSTR 2013/2

31-5

Sanctuary Australasia ‘13; Travelex Ltd ‘18

31-8

Brookdale Investments ‘13

31-15(2)

GSTR 2000/37

31-20(2)

GSTR 2006/9

33-3

Brookdale Investments ‘13; Swanbat Pty Ltd ‘13; PS LA 2005/24

33-5(1)

GSTR 2000/19

33-15

GSTR 2003/15

35-5

Multiflex ‘11; Wynnum Holdings No 1 ‘11; Wynnum Holdings No 1 ‘12; Sanctuary Australasia ‘13; Swanbat Pty Ltd ‘13; GSTR 2000/12; GSTR 2000/19; GSTD 2014/1; PS LA 2005/24; MT 2009/1

35-10

Wynnum Holdings No 1 ‘11; Case 7 ‘12; Wynnum Holdings No 1 ‘12; Swanbat Pty Ltd ‘13

35-55

Case 7 ‘12

38-1

GSTR 2000/27; GSTR 2000/30

38-2

Case 6 ‘07; JMB Beverages ‘09; JMB Beverages ‘10; GSTD 2002/2

38-3

P & N Beverages ‘07; JMB Beverages ‘09; JMB Beverages ‘10; Lansell House ‘10

38-3(1)

GSTD 2000/5; GSTD 2002/2; GSTD 2009/2

38-3(1)(c)

Lansell House ‘11; GSTR 2001/8; GSTD 2008/2

38-4(1)

JMB Beverages ‘10; GSTD 2002/2

38-4(1)(c)

JMB Beverages ‘09

38-5

GSTD 2000/2

38-6

GSTD 2000/3

38-6(2)

GSTR 2000/2

38-7

GSTR 2009/3

38-10(1)(c)

GSTR 2006/9

38-10(5)

GSTR 2006/9

38-15

GSTR 2006/5

38-20

GSTD 2012/4

38-25

GSTR 2006/5; GSTR 2007/1

38-25(3)

GSTR 2012/3

38-25(4)

GSTR 2012/3

38-25(4A)

GSTR 2012/3

38-30

GSTR 2006/5; GSTR 2012/3

38-35

GSTR 2012/3

38-45

GSTR 2006/9

38-45(1)(b)

GSTR 2003/15

38-47

GSTR 2003/15; GSTR 2006/9

38-50

GSTR 2003/15

38-55

GSTR 2006/9

38-85

GSTR 2000/27; GSTR 2000/30; GSTR 2001/1; GSTR 2003/1; GSTD 2000/11

38-85(a)

GSTR 2002/1

38-85(b)

GSTR 2002/1; GSTR 2009/3

38-90

GSTR 2000/30; GSTR 2001/1

38-90(2)(b)

GSTR 2001/4; GSTR 2001/8

38-95

GSTR 2000/30; GSTR 2001/1

38-97

GSTD 2012/6; GSTD 2013/4

38-100

GSTR 2001/1; GSTD 2012/6

38-100(a)

GSTR 2000/30

38-100(b)

GSTR 2000/30

38-105

GSTR 2000/30; GSTR 2001/1

38-105(1)

GSTR 2002/1

38-140

GSTD 2001/1

38-145

GSTD 2001/1

38-150

GSTD 2001/1

38-185

Sogo Duty ‘10; GSTR 2000/31; GSTR 2002/6; GSTR 2003/4; GSTR 2003/7; GSTR 2003/8; GSTR 2003/10; GSTR 2004/7; GSTR 2005/6; GSTR 2007/2; GSTD 2013/4; PS LA 2006/16

38-185(1) — item 1

Mackay ‘11

— item 5

GSTR 2003/4

— item 6

GSTR 2005/2

— item 7

Mackay ‘11

38-185(3)

PS LA 2006/16

38-187

GSTR 2000/31; GSTR 2002/6; GSTR 2003/7; GSTR 2003/8; GSTR 2004/7; GSTR 2005/6; GSTR 2007/2; GSTD 2012/6; GSTD 2013/4

38-188

GSTR 2003/7; GSTR 2003/8; GSTR 2004/7; GSTR 2005/6; GSTR 2007/2

38-190

GSTR 2001/8; GSTR 2002/6; GSTR 2004/4; GSTR 2005/6; PS LA 2013/3 (GA)

38-190(1)

Fiduciary ‘04; Travelex Ltd ‘10; ATS Pacific Ltd & Anor ‘13; ATS Pacific Pty Ltd & Anor ‘14; Travelex Ltd ‘18; GSTR 2000/31; GSTR 2002/2; GSTR 2003/7; GSTR 2003/8; GSTR

2004/7; GSTR 2005/6; GSTR 2006/9; GSTR 2009/3; GSTR 2014/3; GSTD 2006/1; GSTD 2006/2; GSTD 2007/3; GSTD 2012/5; GSTD 2012/7; GSTD 2012/8; GSTD 2012/9; GSTD 2015/1; GSTD 2017/1; GSTR 2018/1 38-190(2)

ATS Pacific Ltd & Anor ‘13; ATS Pacific Pty Ltd & Anor ‘14; GSTR 2002/2; GSTR 2003/7; GSTR 2003/8; GSTR 2004/7; GSTR 2005/6; GSTD 2007/3; GSTD 2012/7; GSTD 2012/9; GSTD 2015/1

38-190(2A)

GSTR 2002/2; GSTR 2005/6; GSTR 2007/2; GSTD 2007/3; GSTD 2012/7

38-190(3)

ATS Pacific Pty Ltd & Anor ‘14; GSTR 2002/2; GSTR 2003/7; GSTR 2003/8; GSTR 2004/7; GSTR 2005/6; GSTR 2007/2; GSTD 2006/2; GSTD 2007/3; GSTD 2012/7

38-190(3)(a)

GSTR 2005/6; GSTD 2012/7

38-190(3)(b)

GSTD 2012/7

38-190(4)

GSTR 2005/6; GSTR 2007/2; GSTD 2012/8

38-190(4)(a)

GSTD 2012/8

38-190(4)(b)

GSTD 2012/8

38-190(5)

GSTR 2005/6

38-250

GSTR 2007/1; GSTD 2013/4; TA 2007/1

38-250(2)

GSTD 2013/4

38-250(2)(b)

GSTD 2007/2; GSTD 2013/4

38-250(2)(b)(i)

GSTD 2013/4

38-250(2)(b)(ii)

GSTD 2013/4

38-255

GSTD 2013/4

38-260

GSTR 2007/1; GSTR 2012/3

38-285

GSTR 2000/25

38-290(1)–(3)

GSTR 2000/25

38-295

GSTR 2000/25

38-300

GSTR 2000/25

38-325

Midford ‘05; Aurora Developments ‘11; SDI Group ‘12; Case 6 ‘13; Brookdale Investments ‘13; MSAUS Pty Ltd as The Trustee for the Melissa Trust & Anor ‘17; K W Loh ‘18; GSTR 2000/28; GSTR 2002/5; GSTR 2004/6; GSTR 2004/9; GSTR 2015/1; GSTD 2004/1; GSTD 2012/1; GSTA TPP 014; GSTA TPP 016; GSTA TPP 092

38-325(1)

GSTR 2003/13

38-325(2)

GSTR 2003/13; GSTA TPP 016

38-325(2)(a)

GSTR 2002/5

38-325(2)(b)

GSTR 2002/5

38-355 — item 6

GSTR 2000/33

— item 7

GSTR 2000/33

38-355(1)

GSTD 2015/1; GSTD 2015/2; LCR 2018/1

38-355(2)

LCR 2018/1

38-355(3)

LCR 2018/3

38-360

GSTR 2009/3

38-385

AGR Joint Venture ‘07; GSTR 2003/10

38-445

GSTR 2000/21; GSTR 2006/6; GSTR 2006/8

38-445(1A)

GSTR 2006/8

38-450

GSTR 2006/5; GSTR 2006/6; GSTR 2006/8

38-475

GSTR 2000/28

38-480

GSTR 2000/28; GSTD 2012/1; GSTA TPP 092

38-505(4)

GSTR 2001/8

38-510(4)

GSTR 2001/8

38-570

GSTD 2012/8; GSTD 2012/10

38-570(1)

GSTD 2012/8; GSTD 2012/10

38-570(1)(a)

GSTD 2012/10

38-570(1)(b)

GSTD 2012/10

38-570(2)

GSTD 2012/10

38-570(3)

GSTD 2012/8; GSTD 2012/10

38-570(3)(a)–(c)

GSTD 2012/10

38-K

LCR 2018/1

40-1

Recoveries Trust ‘04

40-5

Recoveries Trust ‘04; American Express International Inc & Anor ‘09; American Express Wholesale Currency Services ‘10; Aust Style Investments ‘13; GSTR 2000/19; GSTR 2006/1; GSTR 2014/2; GSTR 2014/3; GSTD 2005/5; GSTD 2016/1

40-5(1)

GSTR 2004/1; GSTD 2007/1

40-5(2)

GSTR 2002/2; GSTD 2003/1; GSTD 2005/3; GSTD 2013/1; GSTA TPP 065

40-35

Meridien Marinas ‘09; South Steyne Hotel ‘09; ECC Southbank ‘12; Living Choice Australia Ltd ‘14; Case 4 ‘16; GSTR 2000/21; GSTR 2003/16; GSTR 2004/8; GSTR 2009/4; GSTD 2000/9; GSTD 2012/1; GSTD 2012/2; TA 2007/1

40-35(1)

Paul J Castan & Son Pty Ltd Atf Castan Investments Unit Trust ‘16

40-35(1)(a)

GSTR 2003/3; GSTR 2009/4

40-35(2)(a)

GSTR 2000/20

40-65

Marana Holdings ‘04; Sunchen ‘08; Gloxinia Investments ‘09;

South Steyne Hotel ‘09; Vidler ‘09; Gloxinia Investments ‘10; Sunchen ‘10; K W Loh ‘18; GSTR 2000/21; GSTR 2000/28; GSTR 2004/8; GSTD 2012/2 40-65(1)

Sunchen ‘10; GSTR 2000/20; GSTD 2004/1

40-65(2)

GSTR 2000/20; GSTR 2003/3; GSTR 2009/4

40-65(2)(b)

GSTR 2003/3; GSTR 2009/2

40-70

Gloxinia Investments ‘09; South Steyne Hotel ‘09; Gloxinia Investments ‘10; GSTR 2008/2

40-70(2)(b)

GSTR 2003/3

40-75

Marana Holdings ‘04; South Steyne Hotel ‘09; GSTR 2008/2; GSTR 2009/2

40-75(1)

Gloxinia Investments ‘09; Gloxinia Investments ‘10

40-75(1)(a)–(c)

GSTR 2003/3

40-75(2)

GSTR 2003/3; GSTR 2009/4

40-100

AGR Joint Venture ‘07; GSTR 2003/10

40-130

GSTR 2000/21

42-5

GSTR 2003/15

42-10

GSTR 2003/15

42-15

LCR 2018/1

45-5

Waverley Council ‘09

Div 48

Unit Trend Services ‘12; Unit Trend Services ‘13; GSTR 2013/2

48-1

GSTD 2004/2

48-5

GSTR 2000/10

48-10

GSTR 2000/10; GSTR 2003/9

48-40

JMB Beverages ‘10; Case 6 ‘12; Unit Trend Services ‘12; Unit Trend Services ‘13; GSTR 2013/1; GSTD 2004/4

48-40(1)

GSTR 2013/1; GSTR 2013/2; GSTD 2008/1

48-40(2)

GSTR 2001/8; GSTD 2004/2; PS LA 2013/6

48-45

Rio Tinto Services Ltd ‘15; GSTR 2003/3; GSTR 2003/9; GSTR 2013/1; GSTD 2004/4

48-45(1)

GSTR 2013/1; GSTD 2008/1; GSTA TPP 031

48-50

GSTR 2013/2; GSTD 2008/1

48-55

JMB Beverages ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13; GSTR 2003/9

48-57

GSTR 2013/1

48-57(1)

GSTR 2013/1; GSTR 2013/2

48-57(2)

GSTR 2013/1

48-60

GSTD 2008/1

48-70

PS LA 2013/6

48-110

GSTD 2008/1

49-1

GSTR 2000/37

49-30(1)

GSTR 2001/8

49-50

GSTR 2003/9

Div 51

PS LA 2013/6

51-1

GSTD 2004/2

51-5(1)(c)

GSTR 2000/10

51-5(1)(e)

GSTD 2004/2

51-10

GSTR 2000/10; GSTR 2004/2

51-30

PS LA 2013/6

51-30(2)

GSTR 2001/8; GSTR 2004/3; GSTR 2009/2; GSTD 2004/2; PS LA 2013/6

51-35

PS LA 2013/6

51-70

PS LA 2013/6

51-70(1)(c)

GSTR 2000/10

54-5

PS LA 2007/4

54-15

GSTR 2000/26; GSTR 2013/1; GSTR 2013/2

54-40(2)(c)

GSTR 2006/9

54-50

GSTR 2000/10; GSTR 2013/1; GSTR 2013/2

54-50(1)

GSTR 2013/1; GSTR 2013/2

54-50(1)(a)

GSTR 2000/3; GSTR 2000/26

Div 57

PS LA 2013/3 (GA)

57-5

GSTR 2000/37; GSTR 2003/15

57-10

GSTR 2000/37; GSTR 2003/15

57-15

GSTR 2000/37

57-20

GSTR 2000/37

57-25

GSTR 2000/37

57-30

GSTR 2000/37

57-40

GSTR 2000/37

57-45

GSTR 2000/37

57-50

GSTR 2000/37

Div 58

GSTR 2013/1; GSTR 2013/2

58-95

GSTR 2013/1; GSTR 2013/2

Div 60

GSTR 2013/1; GSTR 2013/2

60-15(1)

GSTR 2013/1

60-25(2)

GSTR 2013/1

Div 66

GSTR 2013/1; GSTD 2013/2

66-5

Case 5 ‘08; Case 6 ‘12; Krongold Ford Business Unit Trust ‘14; GSTD 2012/6; GSTD 2013/2; GSTD 2013/4

66-5(1)

LeasePlan Australia Ltd ‘09; GSTR 2005/3; GSTR 2013/1; GSTD 2012/6; GSTD 2013/2

66-5(2)

GSTD 2012/6; GSTD 2013/2

66-10

Case 5 ‘08; GSTD 2012/6

66-10(1)

GSTD 2012/6

66-10(1)(b)

GSTD 2012/6

66-15

GSTD 2012/6

66-15(1)

GSTD 2012/6

66-15(4)

GSTD 2012/6

66-17

Case 5 ‘08; GSTR 2013/1; GSTD 2004/1

66-40(1)

GSTD 2013/2

66-40(1)(a)

GSTD 2013/2

66-40(2)

GSTD 2013/2

60-45

GSTD 2013/2

66-45(1)

GSTR 2001/8

66-50

GSTD 2013/2

66-55

GSTR 2001/8

66-70

GSTA TPP 008

Div 69

GSTA TPP 051

69-10

Melbourne Car Shop ‘10; GSTA TPP 074; GSTA TPP 077

69-25

GSTR 2001/3

69-30

GSTR 2001/3

69-35

GSTR 2001/3

Div 70

Recoveries Trust ‘04; HP Mercantile ‘05

70-5(1)

GSTR 2002/2; GSTR 2004/1; GSTD 2007/1

70-5(1A)

GSTR 2004/1

70-5(2)

GSTR 2000/2; GSTR 2002/2

70-10(1)–(3)

GSTR 2004/1

70-20

GSTR 2000/24

70-20(2)

GSTR 2002/2; GSTR 2004/1; PS LA 2008/1 (GA)

Div 72

GSTA TPP 050

72-5

GSTR 2001/7; GSTR 2004/8

72-10

GSTR 2001/2; GSTR 2001/6; GSTR 2004/6

72-70

GSTD 2009/2

72-70(1)

GSTA TPP 011

72-95

GSTR 2006/5

72-100

GSTR 2006/5

Div 75

A & C Sliwa Pty Ltd ‘11; Unit Trend Services ‘12; Unit Trend Services ‘13; Decleah Investments Pty Ltd & Anor ‘17; The Trustee for the Whitby Trust ‘17; Decleah Investments Pty Ltd & Anor ‘18

75-1

Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13

75-5

Sterling Guardian ‘05; Brady King ‘08; Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13; MSAUS Pty Ltd as The Trustee for the Melissa Trust & Anor ‘17; GSTR 2000/21; GSTR 2008/2; GSTA TPP 013

75-5(1)

Barcia ‘08; GSTR 2006/8; GSTR 2009/1; GSTR 2009/2; PS LA 2005/2 (GA); PS LA 2005/15

75-5(1A)

GSTR 2006/7; GSTR 2009/1; PS LA 2005/15; PS LA 2005/16

75-5(1A)(b)

PS LA 2005/16

75-5(2)

GSTR 2009/1

75-10

Sterling Guardian ‘05; Vidler ‘09; Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13; Decleah Investments Pty Ltd & Anor ‘17; Decleah Investments Pty Ltd & Anor ‘18; GSTR 2006/5

75-10(2)

Brady King ‘08; Brady King (No 2) ‘08; GSTR 2000/21; GSTR 2009/1; GSTR 2009/2; GSTD 2006/4; GSTD 2014/2; GSTD 2014/3; PS LA 2005/2 (GA)

75-10(3)

Brady King ‘08; Brady King (No 2) ‘08; GSTR 2000/2; GSTR 2006/7; GSTR 2006/8; GSTR 2009/1; GSTR 2009/2; GSTD 2006/4; PS LA 2005/2 (GA)

75-10(3)(b)

GSTR 2000/21

75-10(3A)

GSTR 2000/21

75-11

Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13

75-11(1)–(7)

GSTR 2009/1; GSTR 2009/2

75-12

GSTD 2014/3

75-13

GSTR 2009/1; GSTR 2009/2

75-14

K W Loh ‘18; GSTD 2014/3

75-15

Sterling Guardian ‘05; Brady King ‘08; Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13; GSTR 2009/1

75-16

GSTD 2014/3

75-20

Sterling Guardian ‘05; Barcia ‘08; GSTR 2000/2; GSTR 2000/21; GSTR 2000/28; PS LA 2005/2 (GA)

75-25

GSTR 2000/2

75-30

GSTR 2013/1; GSTA TPP 070

75-30(1)

GSTD 2004/1

75-35

Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13;

Decleah Investments Pty Ltd & Anor ‘17; Decleah Investments Pty Ltd & Anor ‘18; GSTR 2006/7; PS LA 2005/16 78-5

GSTR 2001/2; GSTD 2000/10; GSTB 2000/4

78-10

GSTR 2006/10

78-10(1)

GSTD 2011/1

78-10(2)

GSTD 2011/1

78-15

GSTA TPP 075

78-25(1)

GSTR 2001/8

78-50

MT 2009/1

78-60

GSTR 2001/2; GSTD 2013/4

78-60(1)

GSTR 2001/8

78-95

GSTR 2001/2

78-110

GSTD 2003/1

79-85

GSTD 2013/4

Div 81

GSTR 2000/25; PS LA 2013/2 (GA)

81-5

Waverley Council ‘09

81-5(1)

PS LA 2013/2 (GA)

81-5(2)

GSTD 2000/10; PS LA 2013/2 (GA)

81-10

Waverley Council ‘09; PS LA 2013/2 (GA)

81-10(1)

PS LA 2013/2 (GA)

81-10(2)

PS LA 2013/2 (GA)

81-10(4)

PS LA 2013/2 (GA)

81-10(5)

PS LA 2013/2 (GA)

81-15

PS LA 2013/2 (GA)

82-1

Recoveries Trust ‘04

Div 83

GSTR 2013/1

83-5

GSTR 2013/1; GSTR 2013/2

83-10

GSTR 2013/1

83-15

GSTR 2013/1

83-25

PS LA 2007/4

83-35

GSTR 2013/1; GSTD 2004/1

Div 84

GSTR 2005/6; GSTR 2013/1

84-5

GSTR 2000/31; GSTR 2002/2; GSTR 2003/9; GSTR 2004/8; GSTR 2005/6; GSTR 2013/2; MT 2009/1

84-5(1)

LCR 2018/1

84-5(1A)

LCR 2018/1

84-5(1B)

LCR 2018/1

84-10

GSTR 2003/9

84-12

GSTR 2003/9

84-13

GSTR 2002/2

84-55

LCR 2018/2

84-55(1)

LCR 2018/1; LCR 2018/2

84-55(2)

LCR 2018/2

84-55(4)

LCR 2018/2

84-60(1)

LCR 2018/2

84-60(2)

LCR 2018/2

84-60(3)

LCR 2018/2

84-65

LCR 2018/2

84-70

LCR 2018/1; LCR 2018/2

84-70(1)

LCR 2018/2

84-70(2)

LCR 2018/2

84-75(2)

LCR 2018/1

84-77

LCR 2018/1; LCR 2018/2

84-77(4)

LCR 2018/3

84-79

LCR 2018/1; LCR 2018/2

84-81(3)

LCR 2018/1; LCR 2018/2

84-81(4)

LCR 2018/1; LCR 2018/3

84-83

LCR 2018/1; LCR 2018/3

84-87(2)

LCR 2018/1

84-89

LCR 2018/1

84-91

LCR 2018/3

84-93

LCR 2018/1; LCR 2018/3

85-10

GSTD 2012/10

Div 87

GSTD 2000/9

87-1

Meridien Marinas ‘09

87-5

Meridien Marinas ‘09; GSTR 2000/20

87-10

GSTR 2000/20; GSTR 2001/2

87-15

Meridien Marinas ‘09; GSTR 2000/20; GSTB 2001/2

87-20

Meridien Marinas ‘09; GSTR 2000/20; GSTB 2001/2

87-25

Meridien Marinas ‘09; GSTR 2000/20; GSTD 2000/9

90-5(1)

GSTR 2001/8

90-10

GSTR 2001/2

93-5

North Sydney Developments Pty Ltd ‘14; Case 5 ‘15; Sedgwick & Anor ‘15

93-10

North Sydney Developments Pty Ltd ‘14; Sedgwick & Anor ‘15

96-5

Saga Holidays ‘06; GSTR 2000/31

96-10

GSTR 2000/31; GSTR 2001/2

Div 99

Reliance Carpet Co ‘07; Reliance Carpet Co ‘08

99-1

Reliance Carpet Co ‘08

99-5

Reliance Carpet Co ‘06; Reliance Carpet Co ‘08; GSTR 2006/2; GSTD 2006/1

99-5(1)

GSTR 2000/28; GSTR 2006/2; GSTR 2009/3

99-5(1)(a)

GSTR 2000/28

99-10

Reliance Carpet Co ‘06; Reliance Carpet Co ‘08; GSTD 2006/1

99-10(1)

GSTR 2000/28; GSTR 2000/29; GSTR 2006/2

99-10(1)(a)

GSTR 2000/28

99-10(2)

GSTR 2000/28

100-5

GSTA TPP 020; GSTA TPP 023

100-5(1)

GSTR 2001/8; GSTA TPP 019

100-5(2)

GSTA TPP 019

100-5(3)

GSTR 2001/8

100-25

GSTR 2002/2; GSTA TPP 023

102-5

GSTR 2000/12

Div 105

Anderson ‘15

105-5

PS LA 2013/6

105-5(1)

GSTR 2013/2

105-5(1)(a)

GSTR 2013/1; GSTR 2013/2

105-65

GSTD 2014/1

108-5

GSTR 2001/2

Div 111

GSTR 2013/1

111-5

GSTR 2000/37; GSTR 2004/6

111-5(1)

GSTR 2000/26; GSTR 2013/1

111-5(2)

GSTR 2013/1

111-5(3)

GSTR 2013/1

111-5(3A)

GSTR 2003/13

111-10

GSTR 2000/26; GSTR 2000/37

111-15

GSTR 2000/26; GSTR 2000/37; GSTR 2001/3; GSTR 2004/6; GSTR 2013/1

111-25

GSTR 2001/3

113-5(1)

GSTR 2001/8

114-5

GSTR 2003/15

114-5(1)

MT 2008/3; MT 2012/3

114-25

GSTR 2003/15

117-5

GSTR 2003/15

117-10

GSTR 2003/15

126-10

International All Sports ‘11; GSTR 2002/3

126-30

TSC 2000 Pty Ltd ‘07

126-33

GSTR 2013/1

126-35

GSTR 2002/3

129-10

GSTR 2000/24

129-15

GSTR 2000/24

129-20

GSTR 2000/12; GSTR 2000/24; GSTR 2004/6

129-25(1a)

GSTR 2003/6

129-40

GSTR 2000/24; GSTR 2003/6; GSTD 2012/3

129-40(1)

Case 2 ‘11; GSTR 2009/4

129-45

GSTR 2000/24

129-50

GSTR 2000/24; GSTR 2004/1

129-50(1)

GSTR 2009/4

129-50(2)

GSTR 2009/4

129-50(2)(b)

GSTR 2003/6

129-55

GSTR 2000/24; GSTR 2003/6; GSTR 2003/13; GSTR 2003/15; GSTR 2004/6; GSTR 2009/4

129-70

GSTR 2000/24; GSTR 2003/6

129-75

GSTR 2000/24

129-80

GSTR 2000/24

129-90

GSTR 2000/29

130-5(1)(c)

GSTR 2003/6

132-5(2)

GSTR 2004/8; GSTD 2003/2

132-10

GSTR 2004/8

Div 134

GSTR 2013/2

Div 135

MBI Properties ‘13; GSTA TPP 016

135-1

South Steyne Hotel ‘09

135-5

MSAUS Pty Ltd as The Trustee for the Melissa Trust & Anor ‘17; GSTR 2002/5

135-5(1)(b)

Case 6 ‘13; MBI Properties ‘13; MBI Properties Pty Ltd ‘14

135-10

GSTR 2002/5

138-5

GSTR 2004/6

138-5(1)

GSTA TPP 094; GSTA TPP 096

139-5(3)

GSTA TPP 073

Div 142

GSTD 2016/2

142-10

GSTR 2015/1

142-15(1)

GSTR 2015/1

142-25

GSTR 2015/1

142-25(1)

GSTR 2015/1

142-25(2)

GSTR 2015/1

144-5

Uber BV ‘17

147-5

PM Developments Pty Ltd ‘08

147-20

PM Developments Pty Ltd ‘08

147-25

PM Developments Pty Ltd ‘08

151-20(3)

GSTR 2006/9

151-50

PS LA 2009/3

Div 153

Crown Estates (Sales) Pty Ltd & Anor ‘15; Paul J Castan & Son Pty Ltd Atf Castan Investments Unit Trust ‘16

153-5

GSTR 2000/37; GSTR 2013/1; GSTD 2004/1

153-10

GSTR 2000/37; GSTR 2013/2; GSTD 2004/1

153-15

GSTR 2013/1

153-15(1)(b)

GSTR 2013/1

153-15(2)

GSTR 2013/1; PS LA 2007/3

153-20(1)(b)

GSTR 2013/2

153-20(2)

GSTR 2013/2; PS LA 2007/3

153-25(1)

GSTR 2013/1; GSTR 2013/2

153-50

GSTR 2000/37; GSTA TPP 038

153-50(1)(b)

GSTR 2013/1; GSTR 2013/2

153-55

GSTR 2000/37

153-55(4A)

LCR 2018/2

153-60

GSTA TPP 039

153-60(1)

GSTR 2000/37

153-60(3A)

LCR 2018/2

153-65(1)

GSTR 2000/37

Div 156

GSTR 2005/6; GSTR 2013/1; LCR 2018/1

156-5

GSTR 2000/29; GSTR 2000/35; GSTR 2001/3

156-10

GSTR 2000/29; GSTR 2000/35

156-15

GSTR 2000/31; GSTR 2000/35

156-20

GSTR 2000/24; GSTR 2000/35; GSTR 2009/4

156-22

GSTR 2000/29; GSTR 2000/35

156-23

LCTD 2014/1

156-25

GSTR 2005/6

159-15

GSTR 2000/2

159-25

GSTR 2000/2

162-100

Case 6 ‘07

162-105

MT 2009/1

162-110

PS LA 2009/3

Div 165

Unit Trend Services ‘13; TA 2012/5; TA 2013/2

165-1

PS LA 2005/24

165-5

Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13

165-5(1)(a)–(d)

PS LA 2005/24

165-5(2)

PS LA 2005/24

165-10

Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13

165-10(1)

GSTR 2010/1; GSTD 2006/5

165-10(1)(b)

GSTD 2006/5; GSTD 2007/2

165-10(1)(c)

PS LA 2005/24

165-10(1)(d)

PS LA 2005/24

165-10(2)

GSTD 2006/5; GSTD 2007/2; PS LA 2005/24

165-10(3)

GSTD 2006/5; PS LA 2005/24

165-15

Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13; GSTR 2010/1; GSTD 2007/2; PS LA 2005/24

165-15(1)

GSTD 2006/5; GSTD 2007/2; PS LA 2005/24

165-15(2)

PS LA 2005/24

165-40

Case 3 ‘10; Unit Trend Services ‘12; Unit Trend Services ‘13; GSTD 2007/2; PS LA 2005/24; WETD 2011/1

165-45

PS LA 2005/24

165-50

PS LA 2005/24

165-55

PS LA 2005/24

165-60

PS LA 2005/24

165-65

PS LA 2005/24

176-1

Bicycle Victoria Inc ‘11

184-1

Yacoub ‘12; Anderson ‘15; GSTR 2000/10; GSTR 2003/8; GSTR 2004/2; GSTR 2004/4; GSTR 2005/6; GSTD 2006/6; GSTD 2009/2

184-1(1)

GSTR 2004/6; GSTR 2005/6; GSTR 2008/3; MT 2006/1

184-1(1)(e)

MT 2006/1

184-1(1A)

MT 2006/1

184-1(2)

GSTR 2008/3; GSTA TPP 050; MT 2006/1

184-1(3)

GSTR 2006/9; GSTR 2008/3; MT 2006/1

184-5

GSTR 2003/8; GSTR 2004/6; GSTR 2007/1

184-5(1)

GSTR 2003/13; GSTD 2009/2

188-10

GSTR 2001/7; GSTA TPP 063; GSTA TPP 070

188-15

GSTR 2001/7; GSTD 2000/9

188-15(1)(a)

GSTR 2000/10

188-15(1)(b)

GSTR 2000/10

188-15(2)(a)

GSTR 2000/10

188-15(2)(b)

GSTR 2000/10

188-22

GSTR 2001/7

188-23

GSTR 2001/7

188-24

GSTR 2000/37; GSTR 2001/7

188-25

GSTR 2001/7; GSTR 2004/6; GSTA TPP 070

188-32

GSTR 2001/7

188-35

GSTR 2001/7

188-40

GSTR 2001/7

189-1

GSTR 2002/1; GSTR 2003/9

189-5

GSTR 2000/24; GSTR 2003/9

189-10

GSTR 2000/24; GSTR 2003/9

189-15

GSTR 2003/9; GSTR 2003/14

195-1

Karmel & Co ‘04; Marana Holdings ‘04; Saga Holidays ‘06; AGR Joint Venture ‘07; Case 4 ‘08; D'Arcy ‘08; Sunchen ‘08; Gloxinia Investments ‘09; South Steyne Hotel ‘09; Swansea Services ‘09; Vidler ‘09; Waverley Council ‘09; Gloxinia Investments ‘10; Sogo Duty ‘10; ECC Southbank ‘12; Swanbat Pty Ltd ‘13; Anderson ‘15; GSTR 2000/2; GSTR 2000/8; GSTR 2000/10; GSTR 2000/12; GSTR 2000/20; GSTR 2000/21; GSTR 2000/24; GSTR 2000/27; GSTR 2000/29; GSTR 2000/30; GSTR 2000/31; GSTR 2000/37; GSTR 2001/1; GSTR 2001/3; GSTR 2001/4; GSTR 2001/6; GSTR 2002/1; GSTR 2002/2; GSTR 2002/3; GSTR 2002/5; GSTR 2002/6; GSTR 2003/1; GSTR 2003/3; GSTR 2003/4; GSTR 2003/6; GSTR 2003/7; GSTR 2003/8; GSTR 2003/10; GSTR 2003/14; GSTR 2003/15; GSTR 2003/16; GSTR 2004/2; GSTR 2004/4; GSTR 2004/6; GSTR 2005/6; GSTR 2006/9; GSTR 2007/1; GSTR 2008/2; GSTR 2009/1; GSTR 2009/2; GSTR 2009/3; GSTR 2012/3; GSTR 2013/1; GSTR 2013/2; GSTR 2015/1; GSTR 2018/2; GSTD 2000/10; GSTD 2000/11; GSTD 2002/2; GSTD 2003/3; GSTD 2004/3; GSTD 2004/4; GSTD 2005/1; GSTD 2005/4; GSTD 2006/6; GSTD 2007/1; GSTD 2012/1; GSTD 2012/2; GSTD 2012/7; GSTD 2013/1; GSTD 2013/4; GSTD 2015/1; GSTA TPP 063; GSTA TPP 064; GSTA TPP 095; LCR 2018/2; PS LA 2012/1 (GA);

PS LA 2013/2 (GA); PS LA 2013/6; MT 2000/1; MT 2006/1; MT 2008/3; MT 2012/3; WETR 2006/1 Generally

Cermak & Anor ‘04; Empire Securities ‘04; No Worries Management ‘04; Igloo Homes ‘05; GSTR 2001/4; GSTD 2012/9; PS LA 2007/4; PS LA 2008/1 (GA); MT 2012/3; WETR 2004/1; WETR 2009/1; WETR 2009/2

A New Tax System (Australian Business Number) Act 1999 Section

Ruling

5

GSTD 2006/6; MT 2006/1

8

GSTD 2000/9

8(1)(a)

MT 2000/1

8(1)(b)

MT 2000/1; MT 2006/1

8(2)

MT 2000/1

28(2)

PS LA 2012/4; MT 2000/1; MT 2006/1

41

GSTD 2006/6; MT 2000/1; MT 2006/1

Generally

GSTR 2000/10; GSTR 2004/4

A New Tax System (Goods and Services Tax Transition) Act 1999 Section

Ruling

6

Westley Nominees Pty Ltd & Anor ‘06; GSTR 2000/5; GSTR 2000/12; GSTR 2000/29; GSTR 2000/32

6(2)(a)

GSTR 2000/8

6(2)(c)

GSTR 2000/8

6(3)

Central Equity ‘11

7

GSTR 2000/5; GSTR 2000/12; GSTR 2000/29; GSTR 2000/32

7(1)

Central Equity ‘11; GSTR 2000/18

7(4)

GSTR 2000/18

8(2)

GSTR 2000/8

10

GSTR 2000/12; GSTR 2000/29

11

GSTR 2000/12; GSTR 2000/29

12

Westley Nominees Pty Ltd & Anor ‘06; GSTR 2000/5; GSTR 2000/12; GSTR 2000/18; GSTR 2000/29; GSTR 2000/32; GSTD 2001/2

13

DB Rreef Funds Management ‘05; DB Reef Funds Management ‘06; Westley Nominees Pty Ltd & Anor ‘06; GSTR 2006/9; GSTD 2000/10; GSTD 2001/2

13(2)

Orti-Tullo ‘01

13(5)

Orti-Tullo ‘01; Coles Supermarkets Australia ‘05; MTAA Superannuation Fund Property ‘12

15C

GSTR 2013/1; GSTR 2013/2

15H(3)

GSTR 2013/1

15H(4)

GSTR 2013/2

16

GSTR 2000/8; GSTR 2000/18

17

GSTD 2003/2

18

Case 6 ‘12; GSTA TPP 005

19

GSTR 2000/18; GSTR 2000/21

20

GSTR 2000/2

A New Tax System (Luxury Car Tax) Act 1999 (Cth) Section

Ruling

5-5

Melbourne Car Shop ‘10

5-10

Melbourne Car Shop ‘10

5-20(1)

LCTD 2014/1

9-5

Melbourne Car Shop ‘10

13-5

PS LA 2005/24

13-30

PS LA 2005/24

15-30

Melbourne Car Shop ‘10; Krongold Ford Business Unit Trust ‘14

Div 25

LCTD 2016/1; LCTD 2017/1

25-1(3)

LCTD 2003/1–LCTD 2013/1

25-1(3A)

LCTD 2014/2; LCTD 2015/1; LCTD 2018/1

25-1(5)

LCTD 2010/1–LCTD 2013/1; LCTD 2014/2; LCTD 2015/1; LCTD 2018/1

27-1

Dreamtech International ‘09; Dreamtech International ‘10; Dreamtech International (No 2) ‘10; Melbourne Car Shop ‘10; PS LA 2013/6

A New Tax System (Wine Equalisation Tax) Act 1999 (Cth) Section

Ruling

5-5

WETR 2009/1

5-10

WETR 2009/1

5-20

TA 2009/6; WETR 2009/1

5-30

WETR 2009/1

9-25

PS LA 2005/24

9-35

WETD 2010/1

9-35(1)

WETD 2010/1

13-5(1)

TA 2009/6

17-5

WETR 2009/1

17-10(2A)

WETR 2006/1

17-10(2B)

WETR 2006/1

17-40

WETR 2009/1

Div 19

TA 2013/2

19-5

WETD 2011/1

19-5(1)

WETR 2014/1

19-5(1)(a)

WETR 2006/1

19-5(2)(c)

WETR 2006/1

19-7(2)(b)

WETR 2006/1

19-7(3)

WETR 2006/1

19-10

WETR 2006/1

19-10(3)(b)

WETR 2006/1

19-15

WETR 2006/1

19-15(1B)

WETR 2006/1

19-15(2)

PS LA 2013/6; WETR 2014/1

19-15(3)

PS LA 2013/6; WETR 2014/1

19-17

WETR 2006/1; WETR 2014/1

19-17(2)

WETR 2006/1

19-20

PS LA 2013/6; WETD 2011/1; WETR 2004/1; WETR 2006/1

19-25

PS LA 2013/6

19-25(2)

PS LA 2013/6

19-25(3)

PS LA 2013/6; WETR 2006/1

21-5

PS LA 2005/24

23-10

PS LA 2005/24

27-10

TA 2013/2

31-3

WETR 2009/1

33-1

PS LA 2013/6; TA 2009/7; TA 2013/2; WETD 2011/1; WETR 2004/1; WETR 2009/1; WETR 2009/2

Generally

WETD 2010/1; WETR 2004/1; WETR 2006/1; WETR 2009/1; WETR 2009/2

A New Tax System (Goods and Services Tax) Regulations 1999 Regulation

Ruling

29-70.01

GSTR 2000/10; GSTR 2000/12; GSTR 2000/29; GSTR 2000/37; GSTR 2001/8; GSTR 2003/13; GSTD 2004/1; PS LA 2007/3

29-70.01(2)

GSTR 2008/3

29-70.01(2)(f)

GSTR 2002/2

29-70.01(2)(g)

GSTR 2002/2

29-70.01(6)

GSTR 2001/8

29-70.02

GSTR 2000/10; GSTR 2000/29; GSTR 2000/37; GSTA TPP 086

29-80.01

GSTR 2013/1

29-80.02

GSTR 2013/2

38-185.01

Sogo Duty ‘10

40-5.02

GSTR 2002/2; GSTR 2004/1; GSTR 2004/4

40-5.04

GSTR 2004/4

40-5.06

GSTR 2002/2; GSTR 2003/14; GSTR 2008/1; GSTD 2007/1

40-5.06(1)

GSTD 2012/5

40-5.06(2)

GSTR 2003/13; GSTD 2012/5

40-5.07

GSTR 2002/2; GSTR 2004/1; GSTD 2007/1

40-5.09

Axa Asia Pacific Holdings ‘08; Aust Style Investments ‘13; GSTR 2000/19; GSTR 2002/5; GSTR 2003/9; GSTR 2003/14; GSTR 2004/4; GSTR 2006/9; GSTR 2008/1; GSTD 2003/1; GSTD 2005/3; GSTD 2005/5; GSTA TPP 065

40-5.09(1)

Travelex ‘08; American Express International Inc & Anor ‘09; American Express Wholesale Currency Services ‘10; GSTR 2002/2; GSTR 2003/13; GSTR 2014/2; GSTD 2007/1; GSTD 2012/5; GSTD 2013/1; GSTD 2017/1; GSTA TPP 046

40-5.09(1)(b)

GSTR 2002/2

40-5.09(3)

Travelex Ltd ‘10; GSTR 2014/2; GSTD 2013/1; GSTD 2016/1

— item 2

GSTR 2003/13

— item 7

GSTR 2006/1

— item 10

GSTR 2003/13; GSTA TPP 046

— item 11

GSTD 2005/3

— items 1–11

GSTR 2002/2

40-5.09(4)

GSTR 2002/2; GSTD 2007/1

40-5.09(4A)

GSTR 2014/2

40-5.10

GSTR 2002/2; GSTR 2003/9

40-5.11

GSTR 2003/13

40-5.12

American Express International Inc & Anor ‘09; American Express Wholesale Currency Services ‘10; GSTR 2002/2; GSTR 2003/9; GSTR 2003/14; GSTR 2004/4; GSTD 2007/1

70-5.02

GSTR 2002/2; GSTR 2003/9; GSTR 2004/4; PS LA 2008/1 (GA)

70-5.02(1)

GSTR 2002/2; GSTR 2004/1; GSTD 2007/1

70-5.02(2)

GSTR 2002/2; GSTR 2004/1; GSTR 2008/1; GSTD 2007/1; GSTD 2016/1; PS LA 2008/1 (GA); TA 2010/1

70-5.02A

GSTR 2002/2; GSTR 2003/9; GSTR 2004/1

70-5.02B

GSTR 2003/9; GSTR 2004/1

70-5.02B(1)

GSTR 2002/2

70-5.02C

GSTR 2002/2; GSTR 2004/1

70-5.03

PS LA 2008/1 (GA)

81-10.01

PS LA 2013/2 (GA)

81-10.01(1)(a)–(h)

PS LA 2013/2 (GA)

81-15.01

PS LA 2013/2 (GA)

81-15.01(1)(h)

PS LA 2013/2 (GA)

81-15.02

PS LA 2013/2 (GA)

81-15.02(1)–(3)

PS LA 2013/2 (GA)

A New Tax System (Wine Equalisation Tax) Regulations 2000 (Cth) Regulation

Ruling

Generally

WETR 2004/1; WETR 2006/1; WETR 2009/1; WETR 2009/2

Administrative Appeals Tribunal Act 1975 Section

Ruling

39

Decleah Investments Pty Ltd & Anor ‘18

43

Bennett & Ors ‘15; Marwood ‘15

43(1)

Rigoli ‘15

44

Crown Estates (Sales) Pty Ltd & Anor ‘16; Decleah Investments Pty Ltd & Anor ‘18

Administrative Decisions (Judicial Review) Act 1977 Section

Ruling

Generally GSTD 2014/1 Income Tax Assessment Act 1936 Section

Ruling

6

GSTR 2017/1

6(1)

Case 9 ‘14; Agius ‘14; Shord ‘15

23AG

Shord ‘15

23L(1)

Hancox ‘12

44

Yazbek ‘14; Morrison ‘15

44(1)

Howard ‘12

73B

GHP 104 160 689 Pty Ltd ‘14

78A

Arnold & Ors ‘15

94D

D Marks Partnership & Ors ‘15

95

Howard ‘12; Case 7 ‘14

95A

Case 7 ‘14

96

Howard ‘12

97

Howard ‘12; Case 7 ‘14; Pope ‘14; Moignard ‘15

97(1)

Alderton ‘15

99A

Case 7 ‘14

99B

Howard ‘12

Div 7A

Morrison ‘15

101

Moignard ‘15

102AC

Case 6 ‘14

102AE

Case 6 ‘14

102AG

Case 6 ‘14

102M

Trustee for the Electrical Industry Severance Scheme ‘15

102N

Trustee for the Electrical Industry Severance Scheme ‘15

102P

Trustee for the Electrical Industry Severance Scheme ‘15

102R

Trustee for the Electrical Industry Severance Scheme ‘15

109C

Gadens Lawyers Sydney Pty Ltd ‘15

161(1)

Agius ‘14

163B

Gashi ‘12

166

Armirthalingam ‘12; Bennett & Ors ‘15; Donoghue ‘15; Raschta Coatings Pty Ltd as Trustee for the Raschta Coatings Trust ‘15; Rigoli ‘15

166A

Gashi ‘12

167

Armirthalingam ‘12; Gashi ‘12; Case 2 ‘15; Bennett & Ors ‘15; Raschta Coatings Pty Ltd as Trustee for the Raschta Coatings Trust ‘15; Rigoli ‘15; Vo & Anor ‘15; PS LA 2014/4

170

Bennett & Ors ‘15; Hii ‘15; Morrison ‘15

170(1)

Yrorita ‘12; Case 4 ‘14

171A(1)

Case 4 ‘14

175

Donoghue ‘15; Hii ‘15

Pt IVA

Case 2 ‘15; Channel Pastoral Holdings Pty Ltd ‘15; Dickson ‘15

177

Hii ‘15

177B

Channel Pastoral Holdings Pty Ltd ‘15

177C

Channel Pastoral Holdings Pty Ltd ‘15

177D

Channel Pastoral Holdings Pty Ltd ‘15

177F

Channel Pastoral Holdings Pty Ltd ‘15

202F(1)

Way-McCann ‘12

262A

Armirthalingam ‘12

263

Dickson ‘15; Donoghue ‘15

264

Konza & Anor ‘12; Donoghue ‘15

264(1)(a)

Konza & Anor (No 2) ‘12

318

LCR 2018/3

Income Tax Assessment Act 1997 Section

Ruling

1-3

Pope ‘14

6-5

A & C Sliwa Pty Ltd ‘11; Howard ‘12; Case 9 ‘14; Agius ‘14; Dempsey ‘14; Kirkby ‘14; Riley ‘14; Thorpe ‘14; Case 3 ‘15; Senior ‘15

6-10

Yrorita ‘12; Agius ‘14; Falk ‘15

8-1

Hancox ‘12; Sobel Investments Pty Ltd ‘12; Case 1 ‘14; Case 4 ‘14; Executor for the late JE Osborne ‘14; Jones ‘14; Thorpe ‘14; Vuong ‘14; Case 6 ‘15; John Holland Group Pty Ltd & Anor ‘15; Thomas ‘15; Ting ‘15

10-5

Yrorita ‘12

15-2

Hancox ‘12; Bond ‘15

20-20

Falk ‘15

20-40

Falk ‘15

25-5

Nash ‘12

25-25

Case 1 ‘14

25-35

Pope ‘14

30-15

Arnold & Ors ‘15

Div 35

Bentivoglio ‘14

35-55

Bentivoglio ‘14; Case 4 ‘15

36-10

Case 6 ‘15

Div 40

Ausnet Transmission Group Pty Ltd & Anor ‘15

40-25

Case 1 ‘14

43-10

Case 1 ‘14

70-15

Sobel Investments Pty Ltd ‘12

70-35

Hua Wang Bank Berhad & Ors ‘15

70-40

Hua Wang Bank Berhad & Ors ‘15

70-90

A & C Sliwa Pty Ltd ‘11

Div 82

Case 5 ‘14

82-130

Case 2 ‘14; Case 1 ‘15; Bond ‘15

82-135

Case 2 ‘14; Case 1 ‘15

83-175

Case 1 ‘15

87-18

Prasad Business Centres Pty Ltd ‘15

87-65

Prasad Business Centres Pty Ltd ‘15

87-70

Prasad Business Centres Pty Ltd ‘15

102-25

Case 7 ‘14

104-10

Trustee for MH Ghali Superannuation Fund ‘12; Case 7 ‘14; Scanlon ‘14

104-15

Trustee for MH Ghali Superannuation Fund ‘12; Case 7 ‘14

104-25

Coshott ‘14; Priestley ‘15

104-25(1)

Case 6 ‘15

104-55

Trustee for the Burnley Street Trust ‘15

108-5

Coshott ‘14

108-5(1)

Case 6 ‘15

108-20

Case 6 ‘15

Div 109

Financial Synergy Holdings ‘15

110-25

Financial Synergy Holdings ‘15; Trustee for the Burnley Street Trust ‘15

110-25(2)

Case 6 ‘15

112-30

Case 6 ‘15

116-20

Scanlon ‘14

116-30

Case 6 ‘15

Div 122

Financial Synergy Holdings ‘15

122-70

Financial Synergy Holdings ‘15

152-5

Excellar Pty Ltd ‘15

152-10

Excellar Pty Ltd ‘15

152-10(2)

Devuba Pty Ltd ‘15

152-15

Scanlon ‘14; Breakwell & Anor ‘15; Excellar Pty Ltd ‘15

152-20

Scanlon ‘14; Case 2 ‘15; Excellar Pty Ltd ‘15

152-25

Excellar Pty Ltd ‘15

152-55

Devuba Pty Ltd ‘15

152-60

Devuba Pty Ltd ‘15

152-65

Devuba Pty Ltd ‘15

152-70

Devuba Pty Ltd ‘15

152-75

Devuba Pty Ltd ‘15

155-15(1)

GSTD 2014/1

155-15(2)

GSTD 2014/1

292-1

Thompson ‘14

292-5

Sisely ‘14

292-15

Hamad ‘12

292-20

Hamad ‘12

292-80

Thompson ‘14

292-85

Thompson ‘14

292-465

Hamad ‘12; Dowling ‘14; Sisely ‘14; Thompson ‘14; Ward ‘15

304-10

Sinclair ‘12; Vuong ‘14

305-55(2)

Baker ‘15

305-80(1)

Baker ‘15

307-15

Sinclair ‘12

376-65

Creation Ministries International Ltd ‘15

376-125

Creation Ministries International Ltd ‘15

376-145

Creation Ministries International Ltd ‘15

701-1

Channel Pastoral Holdings Pty Ltd ‘15

701-30

Channel Pastoral Holdings Pty Ltd ‘15

705-35

Ausnet Transmission Group Pty Ltd & Anor ‘15; Financial Synergy Holdings ‘15

705-60

Financial Synergy Holdings ‘15

705-65

Financial Synergy Holdings ‘15

770-10(1)

Case 8 ‘14; Shord ‘15

770-15(1)

Case 8 ‘14

960-100

PS LA 2014/4

960-270(2)

LCTD 2003/1–LCTD 2013/1; LCTD 2014/2; LCTD 2015/1; LCTD 2016/1; LCTD 2017/1; LCTD 2018/1

Subdiv 960-M

LCTD 2016/1; LCTD 2017/1; LCTD 2018/1

974-15

D Marks Partnership & Ors ‘15

974-20

D Marks Partnership & Ors ‘15

995-1

Case 9 ‘14; Dempsey ‘14; GSTR 2015/2; GSTD 2014/1

995-1(1)

D Marks Partnership & Ors ‘15; Shord ‘15; GSTR 2015/2; PS LA 2014/4; MT 2008/2

Judiciary Act 1903 Section

Ruling

39B

Hii ‘15; GSTD 2014/1

Taxation Administration Act 1953 Section

Ruling

2(1)

PS LA 2012/4; PS LA 2012/5; PS LA 2014/4; MT 2008/2; MT 2008/3; MT 2012/3

2(2)

MT 2008/2; MT 2008/3

3AA(2)

MT 2012/3

3C

PS LA 2007/13

8AAA

Nash ‘12

8AAE

Nash ‘12

8AAG

Nash ‘12; PS LA 2008/9

8AAG(5)(b)

PS LA 2008/9

8AAZLF

Multiflex ‘11; Sanctuary Australasia ‘13; PS LA 2012/6

8AAZLF(1)

GSTD 2014/1

8AAZLF(3)

GSTD 2014/1

8AAZLG

Sanctuary Australasia ‘13; Travelex Ltd ‘18; PS LA 2012/6

8AAZLGA

Sanctuary Australasia ‘13; PS LA 2012/6

8AAZLGA(1)–(5)

PS LA 2012/6

8AAZLH

PS LA 2012/6

8AAZLH(4)

PS LA 2012/6

8AAZN

MT 2009/1

8C

Harris ‘14

8C(1B)

Konza & Anor ‘12; Konza & Anor (No 2) ‘12

8ZE

PS LA 2007/3; PS LA 2007/4; PS LA 2014/4

Pt IVC

Kelly ‘15

14ZL

Way-McCann ‘12

14ZL(2)

Vadasz ‘06

14ZQ

Vadasz ‘06

14ZV

Moignard ‘15

14ZVA

Case 2 ‘14

14ZW

Sanctuary Australasia ‘13

14ZY

Sanctuary Australasia ‘13

14ZYA

McGrouther & Anor ‘15

14ZZ

Way-McCann ‘12

14ZZ(a)(i)

Sanctuary Australasia ‘13

14ZZK

Dixon as Trustee for the Dixon Holdsworth Superannuation Fund ‘07; Australian Pasture Seeds ‘08; Hua-Aus Pty Ltd ‘10; Case 9 ‘12; Armirthalingam ‘12; Climo ‘12; Hamad ‘12; Rawson Finances ‘12; Sobel Investments Pty Ltd ‘12; Trnka ‘12; Agius ‘14; Moignard ‘15; Raschta Coatings Pty Ltd as Trustee for the Raschta Coatings Trust ‘15; Rigoli ‘15; Sedgwick & Anor ‘15

14ZZK(b)

Vadasz ‘06; Vita Hot Bread ‘12

14ZZK(b)(i)

Waverley Council ‘09

14ZZK(b)(iii)

Waverley Council ‘09

14ZZO

Gashi ‘12; Kelly ‘12

14ZZR

Dempsey ‘14

22

GSTD 2004/1

22(1)

Vadasz ‘06

23

GSTD 2004/1; PS LA 2007/13

35

PS LA 2005/24; MT 2009/1

36

PS LA 2005/2 (GA); MT 2009/1

37

GSTR 2000/8; GSTR 2002/1; GSTR 2002/2; GSTR 2002/3; GSTR 2002/4; GSTR 2002/6; GSTR 2003/1; GSTR 2003/4; GSTR 2003/6; GSTR 2003/7; GSTR 2003/8; GSTR 2003/9; GSTR 2003/10; GSTR 2003/11; GSTR 2003/12; GSTR 2003/14; GSTR 2003/15; GSTR 2003/16; GSTR 2004/1; GSTR 2004/2; GSTR 2004/3; GSTR 2004/4; GSTR 2004/6; GSTR 2004/7; GSTR 2005/3; GSTR 2005/4; GSTR 2005/5; GSTR 2005/6; GSTR 2006/2; GSTD 2003/1; GSTD 2003/2; GSTD 2003/3; GSTD 2004/1; GSTD 2004/2; GSTD 2004/3; GSTD 2005/3; GSTD 2006/3; GSTD 2006/4; GSTA TPP 001; GSTA TPP 003–GSTA TPP 104; GSTB 2000/1; GSTB 2001/1; GSTB 2001/2; GSTB 2001/3; WETR 2004/1

39

GSTA TPP 059

46

GSTR 2000/10; GSTR 2000/26

51

GSTR 2004/2

62(2)

PS LA 2005/2 (GA); PS LA 2005/15; PS LA 2005/16

65

PS LA 2004/14

66

PS LA 2004/14

70

GSTR 2000/10; GSTR 2000/24; GSTR 2000/26; GSTR 2002/6; GSTR 2005/2

70(1)

GSTR 2003/14

70(1)(a)

GSTR 2000/18

70(1AA)

GSTR 2000/37

70(1AB)

GSTR 2000/37

Sch 1

TSC 2000 Pty Ltd ‘07; Australian Pasture Seeds ‘08; Goldberg & Anor ‘08; Hua-Aus Pty Ltd ‘08; KAP Motors ‘08; Tavco Group ‘08; Butler ‘09; Hua-Aus Pty Ltd ‘10; Wynnum Holdings No 1 ‘11; Case 7 ‘12; Case 9 ‘12; AP Group Ltd ‘12; Climo ‘12; Gashi ‘12; Hancox ‘12; Ohl & Anor ‘12; Park ‘12; Sinclair ‘12; Trnka ‘12; Wynnum Holdings No 1 ‘12; Brookdale Investments ‘13; Sanctuary Australasia ‘13; Swanbat Pty Ltd ‘13; Agius ‘14; North Sydney Developments Pty Ltd ‘14; Scanlon ‘14; Vuong ‘14; Case 4 ‘15; Case 5 ‘15; Excellar Pty Ltd ‘15; Ting ‘15

— 12-190(1)

Hua-Aus Pty Ltd ‘08; Hua-Aus Pty Ltd ‘10

— 16-30(1)

Hua-Aus Pty Ltd ‘08

— 16-45

Hua-Aus Pty Ltd ‘08

— 16-70

PS LA 2014/4

— 105-5

Hua-Aus Pty Ltd ‘10; Wynnum Holdings No 1 ‘11; Wynnum Holdings No 1 ‘12; Sanctuary Australasia ‘13; GSTR 2013/1

— 105-5(1)(a)

GSTD 2014/1

— 105-10(1)(a)

GSTD 2014/1

— 105-10(2)

GSTD 2014/1

— 105-40(1)

GSTR 2013/1

— 105-40(2)

GSTR 2013/1

— 105-50

Wynnum Holdings No 1 ‘11; Wynnum Holdings No 1 ‘12; North Sydney Developments Pty Ltd ‘14

— 105-50(1)

Cyonara Snowfox ‘12; Brookdale Investments ‘13

— 105-50(3)

Brookdale Investments ‘13

— 105-50(3)(a)

Cyonara Snowfox ‘12

— 105-55

Central Equity ‘11; Swanbat Pty Ltd ‘13; Case 5 ‘15; GSTD 2013/1

— 105-55(1)

North Sydney Developments Pty Ltd ‘14

— 105-60

GSTD 2012/7; GSTD 2012/8; GSTD 2012/9; GSTD 2012/10; WETD 2010/1

— 105-65

KAP Motors ‘08; Luxottica Retail Australia ‘10; AP Group Ltd ‘12; ATS Pacific Ltd & Anor ‘13; Swanbat Pty Ltd ‘13; GSTD 2013/1; GSTD 2014/1

— 105-65(1)

PS LA 2013/3 (GA)

— 105-80

PS LA 2013/6; WETR 2006/1

— 105-80(1)

WETR 2006/1

— 117-10(1)

PS LA 2012/6

— Div 155

Raschta Coatings Pty Ltd as Trustee for the Raschta Coatings Trust ‘15

— 155-15

PS LA 2012/6

— 155-15(1)

GSTD 2014/1

— 155-15(2)

GSTD 2014/1

— 155-90

GSTR 2013/1

— 250-10

PS LA 2012/5; MT 2012/3

— 255-1

PS LA 2012/4; PS LA 2012/5; PS LA 2014/4; MT 2012/3

— 260-5

Markets Nominees ‘12; Park ‘12; Queensland Maintenance Services ‘12

— 260-145

Bennett & Ors ‘15

— 268-20

PS LA 2014/4

— Div 284

TSC 2000 Pty Ltd ‘07

— 284-15

Case 5 ‘12; Scanlon ‘14

— 284-20

PS LA 2012/4; PS LA 2012/5

— 284-25

Sinclair ‘12; PS LA 2012/4; PS LA 2012/5

— 284-30

PS LA 2012/5

— 284-35

PS LA 2012/5

— 284-70

PS LA 2012/4

— 284-73

Ohl & Anor ‘12

— 284-75

Dixon as Trustee for the Dixon Holdsworth Superannuation Fund ‘07; Australian Pasture Seeds ‘08; Goldberg & Anor ‘08; Tavco Group ‘08; Case 4 ‘12; Case 9 ‘12; Armirthalingam ‘12; Climo ‘12; Gashi ‘12; Sinclair ‘12; Trnka ‘12; Trustee for MH Ghali Superannuation Fund ‘12; Yrorita ‘12; Aust Style Investments ‘13; Agius ‘14; Coshott ‘14; Guru 4U ‘14; Scanlon ‘14; Excellar Pty Ltd ‘15; Vo & Anor ‘15; Decleah Investments Pty Ltd & Anor ‘17; PS LA 2012/4; MT 2012/3

— 284-75(1)

Vita Hot Bread ‘12; Krongold Ford Business Unit Trust ‘14; GSTR 2013/1; PS LA 2012/4; PS LA 2012/5; PS LA 2014/4; MT 2008/1; MT 2012/3

— 284-75(1A)

PS LA 2012/5

— 284-75(2)

MT 2008/1

— 284-75(3)

PS LA 2014/4; MT 2008/1

— 284-75(4)–(7)

PS LA 2012/4; PS LA 2012/5

— 284-75(4)

GSTR 2013/1; MT 2008/1

— 284-75(4)(b)

GSTR 2017/1

— 284-80

Dixon as Trustee for the Dixon Holdsworth Superannuation Fund ‘07; Australian Pasture Seeds ‘08; Armirthalingam ‘12; Guru 4U ‘14; Scanlon ‘14; Excellar Pty Ltd ‘15; PS LA 2012/4; PS LA 2012/5; MT 2012/3

— 284-80(1)

PS LA 2012/4; PS LA 2012/5

— 284-80(2)

PS LA 2012/5

— 284-85

Armirthalingam ‘12; Aust Style Investments ‘13; Guru 4U ‘14; Ting ‘15; MT 2012/3

— 284-85(2)

PS LA 2012/4; PS LA 2012/5; PS LA 2014/4

— 284-90

Dixon as Trustee for the Dixon Holdsworth Superannuation Fund ‘07; Australian Pasture Seeds ‘08; Goldberg & Anor ‘08; Case 5 ‘12; Case 9 ‘12; Fowler ‘12; Gashi ‘12; Hancox ‘12; Ohl & Anor ‘12; Sinclair ‘12; Trnka ‘12; Aust Style Investments ‘13; Guru 4U ‘14; Scanlon ‘14; Vuong ‘14; Excellar Pty Ltd ‘15; Ting ‘15; PS LA 2012/4; PS LA 2012/5; PS LA 2014/4; MT 2012/3

— 284-90(1)

Butler ‘09; Howard ‘12; Vita Hot Bread ‘12; PS LA 2012/4; PS LA 2012/5; PS LA 2014/4; MT 2012/3

— 284-90(2)

PS LA 2012/5

— 284-145

MT 2012/3

— 284-150

MT 2012/3

— 284-155

MT 2012/3

— 284-160

PS LA 2012/4; PS LA 2012/5; MT 2012/3

— 284-215

PS LA 2014/4

— 284-215(1)

PS LA 2012/5

— 284-215(2)

PS LA 2012/5

— 284-220

Tavco Group ‘08; Butler ‘09; Gashi ‘12; Vo & Anor ‘15; PS LA 2012/4; PS LA 2014/4; MT 2012/3

— 284-220(1)

PS LA 2012/4; PS LA 2012/5

— 284-220(1)(a)–(c)

PS LA 2012/5

— 284-224

PS LA 2012/4; PS LA 2012/5; PS LA 2014/4; MT 2012/3

— 284-225

PS LA 2012/4; PS LA 2012/5; PS LA 2014/4; MT 2012/3

— 284-225(4A)

PS LA 2012/4; MT 2012/3

— 284-225(5)

PS LA 2012/4; PS LA 2012/5; MT 2012/3

— 286-75

PS LA 2012/4; PS LA 2014/4

— 288-25

PS LA 2012/5; PS LA 2014/4

— 288-45(1)

GSTR 2013/1

— 288-45(2A)

LCR 2018/1

— 288-46

LCR 2018/1

— 290-50

Arnold & Ors ‘15

— 290-60

Arnold & Ors ‘15

— 290-65

Arnold & Ors ‘15

— 298-10

PS LA 2012/4; PS LA 2012/5; PS LA 2014/4

— 298-20

Dixon as Trustee for the Dixon Holdsworth Superannuation Fund ‘07; Australian Pasture Seeds ‘08; Case 9 ‘12; Sinclair ‘12; Trnka ‘12; Yrorita ‘12; Aust Style Investments ‘13; Vuong ‘14; PS LA 2012/4; PS LA 2012/5; PS LA 2014/4; MT 2012/3

— 298-20(1)–(3)

PS LA 2012/4; PS LA 2012/5; PS LA 2014/4

— 298-30

PS LA 2014/4

— 298-30(1)

PS LA 2012/4; PS LA 2014/4; MT 2012/3

— 298-30(2)

PS LA 2012/4; PS LA 2014/4; MT 2012/3

— 340-5

Neimanis ‘12

— 353-10

PS LA 2012/4; PS LA 2013/6

— 357-60

WETR 2006/1

— Div 358

GSTA TPP 004; GSTA TPP 026

— Div 359

Taxology Pty Ltd ‘16

— 359-5

GSTD 2014/1

— 359-10

PS LA 2012/2 (GA)

— 359-35

GSTD 2014/1

— 359-60

Case 7 ‘12; PS LA 2012/2 (GA)

— 359-60(1)

GSTD 2014/1

— 359-60(3)(a)

GSTD 2014/1

— 359-65

Case 4 ‘15

— 382-5

Trnka ‘12; GSTR 2013/1

— 382-5(8)

GSTR 2013/1; GSTR 2013/2

— 388-50

PS LA 2012/6; PS LA 2013/6; MT 2012/3

— 388-50(1)

GSTR 2013/1; GSTR 2013/2

— 388-50(1)(c)

PS LA 2013/6

— 388-50(2)

PS LA 2012/4

— 388-55

PS LA 2013/6

— 388-75

MT 2012/3

— 390-5

PS LA 2012/4

— 444-30

PS LA 2012/5

— 444-50

PS LA 2012/5

— 444-80

PS LA 2013/6

— 444-80(1)

PS LA 2013/6

— 444-80(1A)

PS LA 2013/6

— 444-80(1A)(b)

PS LA 2013/6

— 444-80(1A)(c)

PS LA 2013/6

— 444-80(1A)(d)

PS LA 2013/6

— 444-80(1B)

PS LA 2013/6

— 444-80(1B)(a)

PS LA 2013/6

— 444-80(1B)(b)

PS LA 2013/6

— 444-80(1D)

PS LA 2013/6

— 444-80(1E)

PS LA 2013/6

— 444-85

PS LA 2013/6

— 444-85(2)

PS LA 2013/6

— 444-90

PS LA 2013/6

— 444-90(1)

PS LA 2013/6

— 444-90(1A)

PS LA 2013/6

— 444-90(1A)(b)

PS LA 2013/6

— 444-90(1A)(c)

PS LA 2013/6

— 444-90(1A)(d)

PS LA 2013/6

— 444-90(1B)

PS LA 2013/6

— 444-90(1B)(a)

PS LA 2013/6

— 444-90(1C)(b)

PS LA 2013/6

— 444-90(1D)

PS LA 2013/6

— 444-90(1E)

PS LA 2013/6

Generally

GSTR 2000/37; GSTD 2012/9; GSTD 2012/10; GSTD 2013/2

GST Legislative Determinations Tracker Legislative Determinations made under the GST Act The A New Tax System (Goods and Services Tax) Act 1999 allows for certain matters to be determined by the Commissioner or certain Federal Government Ministers. Where the Commissioner or Minister acts accordingly, a legislative determination will be issued. The following list allows you to track what legislative determinations have been made. The list is in section order giving the official title of the legislative determination followed by an official short reference (if any) and a basic indication of its topic if necessary. To access a legislative determination made by the Commissioner, go to the ATO’s website (www.ato.gov.au) and perform the following steps: (1) Note the short reference of the legislative determination you wish to view (eg “PAR 2000/1”) (2) Choose “Legal Database”, and (3) Select “Legislative Determinations” from the drop down menu in the “Search” field and type the desired reference number in the “for” panel. This will produce a list of relevant “hits”. (Note that the ATO has sometimes used the short reference more than once, but the hit list should provide enough information on the topic to assist in determining the desired choice.) Legislative determinations may also be browsed by topic then year. In some cases, legislative determinations have been attached to rulings as schedules and this is indicated below where applicable. Section 9-85(2) (foreign exchange conversion) • Goods and Services Tax: Foreign Currency Conversion Determination (No 1) 2017 [FOREX 2017/1: foreign currency conversion] Section 11-30(5) (partly creditable acquisitions) • Goods and Services Tax: Simplified Method to Apportion Input Tax Credits Determination (No 32) 2016 for Caravan Park Operators [SAM 2016/32: caravan park owners] Section 17-20(1) (working out net amounts) • Goods and Services Tax: Correcting GST Errors Determination 2013 [GSTE 2013/1: correcting GST errors] • Goods and Services Tax: Correcting GST Errors Amendment Determination 2017 (No 1) [GSTE 2017/1: correcting GST errors] Section 29-10(3) (waiver of tax invoice requirements) • Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No 2) 2008 [WTI 2008/2: Visa Purchasing Card] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Legislative Instrument 2013 [WTI 2013/1] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from or Acquisitions by a Beneficiary of a Bare Trust) Legislative Instrument 2013 [WTI 2013/2] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013 [WTI 2013/3] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions Where Total Consideration Not Known) Legislative Instrument 2013 [WTI 2013/4]

• A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Legislative Instrument 2013 [WTI 2013/5] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from or Acquisitions by a Partnership) Legislative Instrument 2013 [WTI 2013/6] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from Property Managers) Legislative Instrument 2013 [WTI 2013/7] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Legislative Instrument 2013 [WTI 2013/8] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition by a Lessee or Sub-Lessee Following a Sale of a Reversion in Commercial Premises) Legislative Instrument 2013 [WTI 2013/9] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisition of a Motor Vehicle Under a Full or Split Full Novated Lease Arrangement) Legislative Instrument 2013 [WTI 2013/10] • A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Legislative Instrument 2014 [WTI 2014/1] • A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No 30) 2015 — Direct Entry Services [WTI 2015/30: direct entry services] • Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No 33) 2016 — Choice Hotels Corporate Charge Card [WTI 2016/33: Choice Hotels Corporate Charge Card] • Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No 40) 2016 — government undercover agents [WTI 2016/40: government undercover agents] • Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore [WTI 2017/3] • Goods and Services Tax: Waiver of Requirement to hold a Tax Invoice Determination 2017 — Members of Mastercard International and Visa International — Bank Interchange Transfers [WTI 2017/4] • Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017 [WTI 2017/5] Section 29-20(3) (waiver of adjustments notes) • Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Legislative Instrument (No 1) 2008 [WAN 2008/1: Corporate Card Statements] • A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Reimbursements of an Employee etc) Legislative Instrument 2013 [WAN 2013/1: reimbursements of an employee] • A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 [WAN 2013/2: supplies by or to a partnership] • Goods and Services Tax: Waiver of Adjustment Note Determination (No 39) 2016 [WAN 2016/39: reverse charged supplies] • Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 for Decreasing

Adjustments from Intangible Supplies from Offshore [WAN 2017/1] • Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 — Members of Mastercard International and Visa International — Bank Interchange Transfers [WAN 2017/3] Section 29-25(1) (particular attribution rules) • A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject to Preconditions) Determination 2012 [PAR 2012/1: supply or acquisition made under a contract subject to preconditions] • A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative instrument 2015 [PAR 2015/1: motor vehicle incentive payments] • Goods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No 34) 2015 [PAR 2015/34: collecting societies] • Goods and Services Tax: Particular Attribution Rules Determination (No 28) 2016 for prepayments of telephone services [PAR 2016/28: prepayments of telephone services] • Goods and Services Tax: Particular Attribution Rules Determination (No 29) 2016 for electricity distribution services [PAR 2016/29: electricity distribution services] • Goods and Services Tax: (Particular Attribution Rules for Cooling off Periods) Determination 2017 [PAR 2017/1] • Goods and Services Tax: (Particular Attribution Rules for Retention Payments) Determination 2017 [PAR 2017/2] • Goods and Services Tax: (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination 2017 [PAR 2017/3] • Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017 [PAR 2017/4] • Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017 [PAR 2017/5] • Goods and Services Tax: Particular Attribution Rules for Banknotes and Coin-operated Machines and Similar Devices Determination 2017 [PAR 2017/6] • Goods and Services Tax: Particular Attribution Rules for Lay-By Sales Determination 2017 [PAR 2017/7] • Goods and Services Tax: Particular Attribution Rules Where Total Consideration is Not Known Determination 2017 [PAR 2017/8] Section 29-40(1)(c) (accounting on cash basis) • Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 — representatives of incapacitated entities [Cash 2015/39: representatives of incapacitated entities] • Goods and Services Tax: Accounting on a cash basis Determination 2017 — Industrial Trade Unions [CASH 2017/1] Section 29-70(3) (recipient created tax invoices) • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice

Determination (No 3) 2000 [RCTI 2000/3: Centenary of Federation licensee] • Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No 1) 2012 [RCTI 2012/1: training providers] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 14) 2015 [RCTI 2015/14: general insurance agents or brokers] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 15) 2015 [RCTI 2015/15: merchandisers] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 17) 2015 [RCTI 2015/17: telephone information service provider] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 18) 2015 [RCTI 2015/18: access to premises] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 19) 2015 [RCTI 2015/19: land product supplier] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 20) 2015 [RCTI 2015/20: scrap metal dealers] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 21) 2015 [RCTI 2015/21: mineral extraction] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 22) 2015 [RCTI 2015/22: renting] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 23) 2015 [RCTI 2015/23: aquatic products] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 24) 2015 [RCTI 2015/24: franchisees] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 25) 2015 [RCTI 2015/25: horse breeders’ incentive scheme operators] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 26) 2015 [RCTI 2015/26: direct selling] • Goods and Services Tax: Classes of Recipient Created Tax Invoice (No 27) 2015 [RCTI 2015/27: worn motor vehicle part from customer] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 8) 2016 for Commission Based Services provided to a member of the Stockbrokers Association of Australia [RCTI 2016/8: commission based services provided to a member of the Stockbrokers Association of Australia] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 9) 2016 on loyalty program participation [RCTI 2016/9: loyalty program participation] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 10) 2016 for labour services [RCTI 2016/10: labour services] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 11) 2016 on referrals [RCTI 2016/11: referrals] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 12) 2016 for construction

work [RCTI 2016/12: construction work] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 13) 2016 for Workers Compensation Insurance provided by Coal Mines Insurance Pty Ltd [RCTI 2016/13: Workers compensation insurance provided by Coal Mines Insurance Pty Ltd] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 14) 2016 for selling agent services [RCTI 2016/14: selling agent services] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 15) 2016 for prize winning events [RCTI 2016/15: prize winning events] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 16) 2016 on licences for copyright material [RCTI 2016/16: licences for copyright material] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 17) 2016 for publishers [RCTI 2016/17: publishers] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 18) 2016 for friendly societies [RCTI 2016/18: friendly societies] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 19) 2016 for vending machine operators [RCTI 2016/19: vending machine operators] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 20) 2016 for labour services relating to primary production activities [RCTI 2016/20: labour services relating to primary production activities] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 21) 2016 for vehicle dealers [RCTI 2016/21: vehicle dealers] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 22) 2016 for product suppliers to service station franchisees [RCTI 2016/22: product suppliers to service station franchisees] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 23) 2016 for administrators of a superannuation scheme [RCTI 2016/23: administrators of a superannuation scheme] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 24) 2016 for covered legal services obligation [RCTI 2016/24: covered legal services obligation] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 25) 2016 for refrigerant processors [RCTI 2016/25: refrigerant processors] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 26) 2016 for electronic pharmacy and medical centre data [RCTI 2016/26: electronic pharmacy and medical centre data] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 27) 2016 for referrers, spotters, sub-intermediaries or sub-agents for general insurance [RCTI 2016/27: referrers, spotters, sub-intermediaries or sub-agents for general insurance] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 36) 2016 for recyclers [RCTI 2016/36: recyclers] • Goods and Services Tax: Recipient Created Tax Invoice Determination (No 37) 2016 for research grants [RCTI 2016/37: research grants]

• Goods and Services Tax: Recipient Created Tax Invoice Determination (No 41) 2016 for Australian financial services licensees and their representatives [RCTI 2016/41: Australian financial services licensees and their representatives] • Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators [RCTI 2017/1] • Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers [RCTI 2017/2] • Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers [RCTI 2017/3] • Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers [RCTI 2017/4] • Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies [RCTI 2017/5] • Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities [RCTI 2017/6] • Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Demand Side Response Aggregators [RCTI 2017/7] • Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators [RCTI 2017/8] • Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc and their Originating Members [RCTI 2017/9] • Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs [RCTI 2017/10] • Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators [RCTI 2017/11] • Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry [RCTI 2017/12] • Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs [RCTI 2017/13] • Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Copyrighted Material [RCTI 2017/14] Section 29-75(1)(c) (adjustment notes: required information) • A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 [AN 2012/1: adjustment note information requirements] Section 29-75(3) (adjustment notes: extension) • Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No 35) 2015 [AN 2015/35: public utility provider who is a gas retailer] • Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No 36) 2015 [AN 2015/36: public utility provider who is an electricity provider]

• Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No 37) 2015 — Supplies made by electricity distributors to electricity retailers [AN 2015/37: supplies by electricity distributors] Section 38-15(c) (health services) • See s 177-10(4) Section 38-25(2)(b) (residential care) • See s 177-10(1) Section 38-25(3)(b) (residential care) • See s 177-10(1) Section 38-30(4)(b) (home care) • See s 177-10(1) Section 38-38 (disability support provided to NDIS participants) • See s 177-10(5) Section 38-47(1) (health goods) • See s 177-10(4) Section 38-50(5)(b) (drugs and medicinal preparations) • See s 177-10(4) Section 38-150(e) (other child care) • See s 177-10(2) Section 40-165(4) (fund-raising events by charitable institutions, etc) • Goods and Services Tax: Frequency of Fund-raising Events Determination (No 31) 2016 [FUND 2016/31: frequency of fund-raising events] Section 66-70(1)(a) (second-hand goods) • A New Tax System (Goods and Services Tax) Act 1999 Rules for Applying Subdivision 66-B Determination (No 31) 2015 [SHG 2015/31: acquisition of second-hand goods] Section 75-10(3)(b) (margin scheme valuation) • A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No 1) 2000 [MSV 2000/1: completed premises; see Sch 1 of GST Ruling GSTR 2000/21] • A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No 2) 2000 [MSV 2000/2: partially completed premises; see Sch 2 of GST Ruling GSTR 2000/21] • A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2009/1 [MSV 2009/1: supplies made on or after 1 March 2010] • Goods and Services Tax: Margin Scheme Valuation Requirements Determination MSV (No 53) 2015 [MSV 2015/53: costs of completion method] Section 79-100 (CTP average input tax credit fraction) • A New Tax System (Goods and Services Tax) (Average Input Tax Credit Fraction) Determination 2010 [Assistant Treasurer’s determination of average input tax credit fraction for certain compulsory third party scheme]

Section 85-5(2) (telecommunication supplies) • A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No 38) 2015 [TS 2015/38: Classes of supplies on which it is not administratively feasible to collect GST] Section 123-5(1) (simplified accounting methods for retailers) • A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No 28) 2015 [SAM 2015/28: eligible government entities] • A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Method Determination (No 29) 2015 [SAM 2015/29: eligible food retailers] • Goods and Services Tax: Simplified Accounting Method Determination (No 38) 2016 for restaurants, cafes and caterers — purchases snapshot method [SAM 2016/38: restaurants, cafes and caterers] • Goods and Services Tax: Simplified Accounting Methods Determination 2017 for Retailers who sell Food — Business Norms, Stock Purchases and Snapshot Methods [Food retailers] Section 134-20(1)(d) (third party adjustment note information requirements) • A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination (No 1) 2010 [TPANI 2010/1: Third party adjustment note information requirements] Section 153-65 (principals and agents as separate suppliers/acquirers) • Goods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No 33) 2015 [AAAMMI 2015/33: agency arrangements to the multi-media industry] Section 177-10(1) (determinations by Aged Care Minister) • A New Tax System (Goods and Services Tax) (GST-free Supply — Residential Care — Government Funded Supplier) Determination 2015 [residential care (s 38-25(2)(b))] • A New Tax System (Goods and Services Tax) (GST-free Supply — Residential Care — Nongovernment Funded Supplier) Determination 2015 [residential care (s 38-25(3)(b))] • GST-free Supply (Care) Determination 2017 [community care (s 38-30(4)(b))] Section 177-10(2) (determinations by Child Care Minister) • GST-free Supply (Long Day Care and In-home Care) Determination 2017 [other child care (s 38150(e))] Section 177-10(3) (determinations by Education Minister) • A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016 [“Adult and Community Education Courses” (s 195-1)] • A New Tax System (Goods and Services Tax) (Language Other Than English — LOTE — courses offered by ethnic schools) Determination 2017 [‘‘Primary and Secondary Courses’’ (s 195-1)] • A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2017 [“Tertiary Course” (s 195-1)] Section 177-10(4) (determinations by Health Minister) • GST-free Supply (Health Goods) Determination 2011 [health goods (s 38-47(1))] • GST-free Supply (Drugs and Medicinal Preparations) Determination 2015 [drugs and medicinal preparations (s 38-50(5)(b))]

• GST-free Supply (Health Services) Determination 2017 [health services (s 38-15(c))] Section 177-10(5) (determinations by Disability Services Minister) • GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017 [disability support provided to NDIS participants (s 38-38)] Section 195-1 (“Adult and Community Education Course”) • See s 177-10(3) Section 195-1 (“Tertiary Course”) • See s 177-10(3) Legislative Determinations made under the GST Transition Act The following legislative determinations have been made under the A New Tax System (Goods and Services Tax Transition) Act 1999: Section 16 (GST credit for sales tax) • Safe Harbour values for claiming special GST credit for sales tax paid on stock [SAFE 2000/1: safe harbour] Section 19B (sales of rental cars held 1 July 2000) • A New Tax System (Goods and Services Tax Transition) Period of Claim Determination [PCD 2002/1: tax period for claiming credit under s 19B(12)(b)] • A New Tax System (Goods and Services Tax Transition) Working Out Price of Supply for Lessees Determination [WPSL 2002/1: where price unknown to lessee]

GST Act A New Tax System (Goods and Services Tax) Act 1999 BACKGROUND A New Tax System (Goods and Services Tax) Act 1999 The A New Tax System (Goods and Services Tax) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Any special provision contained in an amending Act governing the commencement date of an amendment is given in the history note to the section affected. Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

Act

No

Year

Date of Assent

Date of commencement

A New Tax System (Goods and Services Tax) Act 1999 as amended by:

55

1999

8.7.99

Appropriation (Supplementary Measures) Act (No 1) 1999 (2nd Rdng Spch Hs of Reps Hansard 26.8.99, p 9,173)

154

1999

11.11.99

11.11.99

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 30.9.99, p 11,031)

176

1999

22.12.99

1.7.00

A New Tax System (Indirect Tax and Consequential Amendments) Act (No 2) 1999 (2nd Rdng Spch Hs of Reps Hansard 21.10.99, p 12,182)

177

1999

22.12.99

1.7.00

A New Tax System (Pay As You Go) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 30.6.99, p 7,976)

178

1999

22.12.99

22.12.99

A New Tax System (Tax Administration) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 2.9.99, p 9,832)

179

1999

22.12.99

1.7.00 except Sch 2 items 5 to 8 (22.12.99)

A New Tax System (Fringe Benefits) Act 2000 (2nd Rdng Spch Hs of Reps Hansard 9.3.00, p 14,278)

52

2000

30.5.00

30.5.00

Indirect Tax Legislation Amendment Act 2000 (2nd Rdng Spch Hs of Reps Hansard 11.5.00)

92

2000

30.6.00

1.7.00

Taxation Laws Amendment Act (No 8) 2000 (2nd Rdng Spch Hs of Reps Hansard 12.10.00, p 21,411)

156

2000

21.12.00

21.12.00 except Sch 7 items 1 to 7 (1.7.00)

Corporations (Repeals, Consequentials and Transitionals) Act 2001 (2nd Rdng Spch Hs of Reps Hansard 24.5.01, p 26,973)

55

2001

28.6.01

15.7.01

1.7.00

Taxation Laws Amendment Act (No 3) 2001 (2nd Rdng Spch Hs of Reps Hansard 5.4.01, p 26,613)

73

2001

30.6.01

30.6.01 except Pt 5 of Sch 1 (23.5.01)

New Business Tax System (Capital Allowances — Transitional and Consequential) Act 2001 (2nd Rdng Spch Hs of Reps Hansard 24.5.01, p 26,978)

77

2001

30.6.01

30.6.01

Taxation Laws Amendment Act (No 5) 2001 (2nd Rdng Spch Hs of Reps Hansard 23.8.01, p 30,096)

168

2001

1.10.01

1.10.01

Taxation Laws Amendment Act (No 6) 2001 (2nd Rdng Spch Hs of Reps Hansard 30.8.01, p 30,634)

169

2001

1.10.01

1.10.01

Customs Legislation Amendment Act (No 1) 2002 (2nd Rdng Spch Hs of Reps Hansard 19.6.02, p 3,777)

82

2002

10.10.02

19.7.05

Taxation Laws Amendment Act (No 3) 2002 (2nd Rdng Spch Hs of Reps Hansard 21.3.02, p 1,850)

97

2002

10.11.02

10.11.02

Taxation Laws Amendment Act (No 6) 2003 (2nd Rdng Spch Hs of Reps Hansard 29.5.03, p 15,392)

67

2003

30.6.03

30.6.03

Taxation Laws Amendment Act (No 3) 2003 (2nd Rdng Spch Hs of Reps Hansard 5.12.02, p 9,696 as Taxation Laws Amendment Bill (No 8) 2002)

101

2003

14.10.03

1.7.00

Taxation Laws Amendment Act (No 2) 2004 (2nd Rdng Spch Hs of Reps Hansard 4.12.03, p 23,769 as Taxation Laws Amendment Bill (No 9) 2003)

20

2004

23.3.04

23.3.04

Tax Laws Amendment (2004 Measures No 2) Act 2004 (2nd Rdng Spch Hs of Reps Hansard 1.4.04, p 27,925)

83

2004

25.6.04

25.6.04

Tax Laws Amendment (2004 Measures No 1) Act 2004 (2nd Rdng Spch Hs of Reps Hansard 19.2.04, p 25,238)

95

2004

29.6.04

1.7.05

Taxation Laws Amendment Act (No 1) 2004 (2nd Rdng Spch Hs of Reps Hansard 26.6.03, p 17,644 as Taxation Laws Amendment Bill (No 7) 2003)

101

2004

30.6.04

30.6.04

Tax Laws Amendment (Small Business Measures) Act 2004 (2nd Rdng Spch Hs of Reps Hansard 18.11.04, p 12)

134

2004

13.12.04

13.12.04

Tax Laws Amendment (Retirement Villages) Act 2004 (2nd Rdng Spch Hs of Reps Hansard 18.11.04, p 11)

143

2004

14.12.04

14.12.04

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 8.12.04, p 5)

10

2005

22.2.05

1.7.05

Tax Laws Amendment (2004 Measures No 6) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 18.11.04, p 9)

23

2005

21.3.05

21.3.05

Tax Laws Amendment (2004 Measures No 7) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 8.12.04, p 3)

41

2005

1.4.05

1.4.05

Tax Laws Amendment (2005 Measures No 1) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 10.2.05, p 1)

77

2005

29.6.05

29.6.05

Tax Laws Amendment (2005 Measures No 2) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 17.3.05, p 6)

78

2005

29.6.05

29.6.05

Tax Laws Amendment (2006 Measures No 1) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 16.2.06, p 12)

32

2006

6.4.06

6.4.06

Tax Laws Amendment (2006 Measures No 2) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 29.3.06, p 19)

58

2006

22.6.06

22.6.06

Fuel Tax (Consequential and Transitional Provisions) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 29.3.06, p 18)

73

2006

26.6.06

1.7.06

Tax Laws Amendment (2006 Measures No 3) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 25.5.06, p 15)

80

2006

30.6.06

30.6.06 except Sch 10 (1.7.05)

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 22.6.06, p 1)

101

2006

14.9.06

14.9.06

Tax Laws Amendment (2006 Measures No 5) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 17.8.06, p 4)

110

2006

23.10.06

23.10.06

Tax Laws Amendment (2006 Measures No 6) Act 2007 (2nd Rdng Spch Hs of Reps Hansard 2.11.06, p 2)

4

2007

19.2.07

19.2.07

Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 (2nd Rdng Spch Hs of Reps Hansard 7.12.06, p 9)

32

2007

30.3.07

1.4.07

Tax Laws Amendment (2007 Measures No 1) Act 2007 (2nd Rdng Spch Hs of Reps Hansard 15.2.07, p 8)

56

2007

12.4.07

12.4.07

Tax Laws Amendment (2007 Measures No 2) Act 2007 (2nd Rdng Spch Hs of Reps Hansard 29.3.07, p 14)

78

2007

21.6.07

21.6.07

Tax Laws Amendment (Small Business) Act 2007 (2nd Rdng Spch Hs of Reps Hansard 10.5.07, p 5)

80

2007

21.6.07

21.6.07

Tax Laws Amendment (Simplified GST Accounting) Act 112 2007 (2nd Rdng Spch Hs of Reps Hansard 13.6.07, p 1)

2007

28.6.07

28.6.07

Tax Laws Amendment (2007 Measures No 4) Act 2007 (2nd Rdng Spch Hs of Reps Hansard 21.6.07, p 21)

143

2007

24.9.07

24.9.07

Tax Laws Amendment (2008 Measures No 4) Act 2008 (2nd Rdng Spch Hs of Reps Hansard 26.6.08, p 6,029)

97

2008

3.10.08

3.10.08

Tax Laws Amendment (2008 Measures No 5) Act 2008 (2nd Rdng Spch Hs of Reps Hansard 25.9.08, p 8,608)

145

2008

9.12.08

9.12.08

Tax Laws Amendment (2008 Measures No 6) Act 2009 (2nd Rdng Spch Hs of Reps Hansard 3.12.08, p 12,308)

14

2009

26.3.09

26.3.09

Customs Legislation Amendment (Name Change) Act 2009 (2nd Rdng Spch Hs of Reps Hansard 12.3.09, p 2,498)

33

2009

22.5.09

23.5.09

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (2nd Rdng Spch Hs of Reps Hansard 24.6.09, p 6,980)

114

2009

16.11.09

1.3.10

Tax Laws Amendment (2009 Measures No 5) Act 2009 (2nd Rdng Spch Hs of Reps Hansard 16.9.09, p 9,714)

118

2009

4.12.09

Sch 1 Pt 1: 1.7.00; Sch 1 Pt 3: 4.12.09

Tax Laws Amendment (2009 Budget Measures No 2)

133

2009

14.12.09

14.12.09

Act 2009 (2nd Rdng Spch Hs of Reps Hansard 21.10.09, p 10,471) Tax Laws Amendment (2009 Measures No 6) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 25.11.09, p 12,776)

19

2010

24.3.10

24.3.10

Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 25.11.09, p 12,775)

20

2010

24.3.10

Sch 1, 3–6: 24.3.10; Sch 2: 1.7.10

Tax Laws Amendment (2010 GST Administration Measures No 1) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 10.2.10, p 928)

21

2010

24.3.10

24.3.10

Tax Laws Amendment (2010 Measures No 1) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 10.2.10, p 929)

56

2010

3.6.10

3.6.10

Tax Laws Amendment (2010 GST Administration Measures No 2) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 18.3.10, p 2,927)

74

2010

28.6.10

Sch 1, 3: 28.6.10; Sch 2: 1.7.10

Tax Laws Amendment (2010 GST Administration Measures No 3) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 26.5.10, p 4,123)

91

2010

29.6.10

29.6.10

Tax Laws Amendment (2010 Measures No 4) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 29.9.10, p 106)

136

2010

7.12.10

7.12.10

Statute Law Revision Act 2011 (2nd Rdng Spch Hs of Reps Hansard 24.11.10, p 3,549)

5

2011

22.3.11

19.4.11

Tax Laws Amendment (2011 Measures No 2) Act 2011 (2nd Rdng Spch Hs of Reps Hansard 24.3.11, p 3,155)

41

2011

27.6.11

27.6.11

Tax Laws Amendment (2011 Measures No 3) Act 2011 (2nd Rdng Spch Hs of Reps Hansard 12.5.11, p 3,803)

51

2011

27.6.11

1.7.11

Tax Laws Amendment (2010 Measures No 5) Act 2011 (2nd Rdng Spch Hs of Reps Hansard 25.11.10, p 3,756)

61

2011

29.6.11

30.6.11

Clean Energy (Consequential Amendments) Act 2011 (2nd Rdng Spch Hs of Reps Hansard 13.9.11, p 9,851)

132

2011

18.11.11

10.5.12

Tax Laws Amendment (2011 Measures No 9) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 23.11.11, p 13,566)

12

2012

21.3.12

Sch 3: 1.7.12; Sch 4 and Sch 6 Pt 7, 21: 21.3.12; Sch 6 Pt 9: 22.3.12

Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 2.11.11, p 12,425)

14

2012

29.3.12

1.7.12

Indirect Tax Laws Amendment (Assessment) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 29.2.12, p 2,233)

39

2012

15.4.12

Sch 1 Pt 1, Sch 2–3: 1.7.12; Sch 1 Pt 2: 1.1.17; Sch 4: 15.4.12

Tax and Superannuation Laws Amendment (2012

75

2012

27.6.12

27.6.12

Measures No 1) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 1.3.12, p 2,437) Customs Tariff Amendment (Schedule 4) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 21.3.12, p 3,692)

138

2012

25.9.12

1.3.13

Tax Laws Amendment (2012 Measures No 4) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 28.6.12, p 8,358)

142

2012

28.9.12

28.9.12

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 23.8.12, p 9,726)

169

2012

3.12.12

3.12.12

Aged Care (Living Longer Living Better) Act 2013 (2nd Rdng Spch Hs of Reps Hansard 13.3.13, p 1,835)

76

2013

28.6.13

Sch 4 Pt 1: 1.8.13; Sch 4 Pt 2: 1.7.14

Tax Laws Amendment (2012 Measures No 6) Act 2013 (2nd Rdng Spch Hs of Reps Hansard 29.11.12, p 13,888)

84

2013

28.6.13

28.6.13

Tax and Superannuation Laws Amendment (2013 Measures No 2) Act 2013 (2nd Rdng Spch Hs of Reps Hansard 20.3.13, p 2,728)

85

2013

28.6.13

28.6.13

Charities (Consequential Amendments and Transitional Provisions) Act 2013 (2nd Rdng Spch Hs of Reps Hansard 29.5.13, p 4,244)

96

2013

28.6.13

1.1.14

Tax Laws Amendment (2013 Measures No 2) Act 2013 (2nd Rdng Spch Hs of Reps Hansard 29.5.13, p 4,245)

124

2013

29.6.13

29.6.13

Tax Laws Amendment (2014 Measures No 1) Act 2014 (2nd Rdng Spch Hs of Reps Hansard 27.3.14, p 3,338)

34

2014

30.5.14

30.5.14

Clean Energy Legislation (Carbon Tax Repeal) Act 2014 83 (2nd Rdng Spch Hs of Reps Hansard 14.7.14, p 7,694)

2014

17.7.14

1.7.14

Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (2nd Rdng Spch Hs of Reps Hansard 1.9.14, p 9,123)

96

2014

5.9.14

30.9.14

Tax and Superannuation Laws Amendment (2014 Measures No 4) Act 2014 (2nd Rdng Spch Hs of Reps Hansard 17.7.14, p 8,291)

110

2014

16.10.14

16.10.14

Treasury Legislation Amendment (Repeal Day) Act 2015 (2nd Rdng Spch Hs of Reps Hansard 22.10.14, p 11,674)

2

2015

25.2.15

Sch 2 Pt 1: 1.7.15; Sch 4: 25.2.15

Tax and Superannuation Laws Amendment (2014 Measures No 7) Act 2015 (2nd Rdng Spch Hs of Reps Hansard 4.12.14, p 14,246)

21

2015

19.3.15

20.3.15

Public Governance and Resources Legislation Amendment Act (No 1) 2015 (2nd Rdng Spch Hs of Reps Hansard 12.2.15, p 641)

36

2015

13.4.15

14.4.15

Customs and Other Legislation Amendment (Australian Border Force) Act 2015 (2nd Rdng Spch Hs of Reps Hansard 25.2.15, p 1,208)

41

2015

20.5.15

1.7.15

Tax and Superannuation Laws Amendment (2015

70

2015

25.6.15

25.6.15

Measures No 1) Act 2015 (2nd Rdng Spch Hs of Reps Hansard 27.5.15, p 4,725) Tax and Superannuation Laws Amendment (2016 Measures No 1) Act 2016 (2nd Rdng Spch Hs of Reps Hansard 10.2.16, p 1,158)

52

2016

5.5.16

Sch 1: 1.7.16; Sch 2: 1.10.16

Tax and Superannuation Laws Amendment (2016 Measures No 2) Act 2017 (2nd Rdng Spch Hs of Reps Hansard 14.9.16, p 859)

15

2017

28.2.17

1.4.17

Family Assistance Legislation Amendment (Jobs for 22 Families Child Care Package) Act 2017 (2nd Rdng Spch Hs of Reps Hansard 1.9.16, p 281)

2017

4.4.17

Sch 2: 2.7.18; Sch 3 Pt 1: 5.4.17

Therapeutic Goods Amendment (2016 Measures No 1) Act 2017 (2nd Rdng Spch Hs of Reps Hansard 1.12.16, p 5,113)

47

2017

19.6.17

20.6.17

Treasury Laws Amendment (GST Integrity) Act 2017 (2nd Rdng Spch Hs of Reps Hansard 1.6.17, p 6,010)

76

2017

26.6.17

27.6.17

Treasury Laws Amendment (GST Low Value Goods) Act 2017 (2nd Rdng Spch Hs of Reps Hansard 16.2.17, p 1,278)

77

2017

26.6.17

1.7.17

Treasury Laws Amendment (2017 Measures No 6) Act 2017 (2nd Rdng Spch Hs of Reps Hansard 14.9.17, p 10,414)

118

2017

30.10.17

1.7.17

Treasury Laws Amendment (2018 Measures No 1) Act 2018 (2nd Rdng Spch Hs of Reps Hansard 7.2.18, p 490)

23

2018

29.3.18

1.4.18

Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

A New Tax System (Goods and Services Tax) Act 1999 Section Contents 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

17-15

(Repealed by No 21 of 2015)

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 Subdivision 25-A — How you become registered 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

31-30

(Repealed by No 2 of 2015)

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

33-20–33-30

(Repealed by No 179 of 1999)

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

38-140

(Repealed by No 22 of 2017)

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

48-72

(Repealed by No 74 of 2010)

48-73

Tax periods of GST groups with incapacitated members

48-75

Effect of representative member becoming an incapacitated entity

48-80–48-90

(Repealed by No 74 of 2010) 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 Guide to Division 50

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

51-80–51-90

(Repealed by No 74 of 2010)

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

66-20

(Repealed by No 156 of 2000) 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 resupplies

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

Subdivision 84-A — Offshore supplies that are taxable supplies, and “reverse charged”, under this Subdivision 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 Former Subdivision 84-D — (Repealed by No 77 of 2017)

84-135

(Repealed by No 77 of 2017)

84-140

(Repealed by No 77 of 2017)

84-145

(Repealed by No 77 of 2017)

84-150

(Repealed by No 77 of 2017)

84-155

(Repealed by No 77 of 2017)

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

110-10

(Repealed by No 143 of 2007)

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 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 147 — (Repealed by No 118 of 2009) 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

151-65–151-70

(Repealed by No 74 of 2010) 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 Subdivision 165-C (heading repealed by No 58 of 2006)

165-80

(Repealed by No 92 of 2000) 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 Former Division 186 — Meaning of approved form

186-1

(Repealed by No 176 of 1999) 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

1

Food that is not GST-free

2

Prepared food, bakery products and biscuit goods

3

Prepared meals

4

Candied peel

5

Goods that are not biscuit goods Schedule 2 — Beverages that are GST-free

1

Beverages that are GST-free

2

Tea, coffee etc.

3

Fruit and vegetable juices Schedule 3 — Medical aids and appliances

A New Tax System (Goods and Services Tax) Act 1999 *To find definitions of asterisked terms, see the Dictionary, starting at section 195-1.

An Act about a goods and services tax to implement A New Tax System, and for related purposes The Parliament of Australia enacts:

Chapter 1 — Introduction

Part 1-1 — Preliminary Division 1 — Preliminary 1-1 Short title This Act may be cited as the A New Tax System (Goods and Services Tax) Act 1999.

1-2 Commencement (1) This Act commences on 1 July 2000. (2) (Repealed by No 154 of 1999) History S 1-2(2) repealed by No 154 of 1999, s 3 and Sch 1 item 1, effective 11 November 1999. S 1-2(2) formerly read: (2) However, if, before the day on which this Act would (but for this subsection) commence under subsection (1), there have not been appropriated, for the purposes of the programs referred to in the second column of an item in the table: (a) in respect of the financial year starting on 1 July 2000 — the amount referred to in the third column of that item; and (b) in respect of the financial year starting on 1 July 2001 — the amount referred to in the fourth column of that item; and (c) in respect of the financial year starting on 1 July 2002 — the amount referred to in the fifth column of that item; and (d) in respect of the financial year starting on 1 July 2003 — the amount referred to in the sixth column of that item; this Act commences on, and tax is not payable under the *GST law until, the day on which the last of those amounts to be appropriated for those purposes has been appropriated under an Act.

Amounts to be appropriated Program

1

Financial years 2000/01

2001/02

2002/03

2003/04

($ million)

($ million)

($ million)

($ million)

60

60

60

60

Supported Accommodation Assistance Program

15

15

15

15

Total

75

75

75

75

Book industry assistance plan

.................................... 2

1-3 Commonwealth-State financial relations The Parliament acknowledges that the Commonwealth: (a) will introduce legislation to provide that the revenue from the GST will be granted to the States, the Australian Capital Territory and the Northern Territory; and (b) will maintain the rate and base of the GST in accordance with the Agreement on Principles for the Reform of Commonwealth-State Financial Relations endorsed at the Special Premiers' Conference in Canberra on 13 November 1998.

1-4 States and Territories are bound by the GST law The *GST law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.

History S 1-4 inserted by No 176 of 1999, s 3 and Sch 1 item 1, effective 1 July 2000.

Part 1-2 — Using this Act Division 2 — Overview of the GST legislation 2-1 What this Act is about This Act is about the GST. It begins (in Chapter 2) with the basic rules about the GST, and then sets out in Chapter 3 the exemptions from the GST and in Chapter 4 the special rules that can apply in particular cases. It concludes with definitions and other interpretative material. Note: The GST is imposed by 6 Acts, the most important of which are: (a) the A New Tax System (Goods and Services Tax Imposition — General) Act 1999; and (b) the A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999; and (c) the A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999. History S 2-1 amended by No 10 of 2005, s 3 and Sch 1 item 3, by substituting ``6 Acts, the most important of which are'' for ``3 Acts'', effective 1 July 2005.

2-5 The basic rules (Chapter 2) Chapter 2 has the basic rules for the GST, including: • when and how the GST arises, and who is liable to pay it; • when and how input tax credits arise, and who is entitled to them; • how to work out payments and refunds of GST; • when and how the payments and refunds are to be made.

2-10 The exemptions (Chapter 3) Chapter 3 sets out the supplies and importations that are GST-free or input taxed.

2-15 The special rules (Chapter 4) Chapter 4 has special rules which, in particular cases, have the effect of modifying the basic rules in Chapter 2. Note: There is a checklist of special rules at the end of Chapter 2 (in Part 2-8).

2-20 Miscellaneous (Chapter 5) Chapter 5 deals with miscellaneous matters.

2-25 Interpretative provisions (Chapter 6) Chapter 6 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.

2-30 Administration, collection and recovery provisions in the Taxation Administration Act 1953 Schedule 1 to the Taxation Administration Act 1953 contains provisions relating to the administration of the GST, and to collection and recovery of amounts of GST. History S 2-30 amended by No 39 of 2012, s 3 and Sch 1 item 31, by substituting “Schedule 1 to the Taxation Administration Act 1953 contains” for “Parts 3-10, 4-15 and 5-5 in Schedule 1 to the Taxation Administration Act 1953 contain”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 2-30 amended by No 74 of 2010, s 3 and Sch 2 item 1, by substituting “, 4-15 and 5-5” for “and 4-15”, effective 1 July 2010. S 2-30 amended by No 73 of 2006, s 3 and Sch 5 item 66, by substituting “Parts 3-10 and 4-15 in Schedule 1 to the Taxation Administration Act 1953 contain” for “Part VI of the Taxation Administration Act 1953 contains”, effective 1 July 2006.

Division 3 — Defined terms 3-1 When defined terms are identified (1) Many of the terms used in the law relating to the GST are defined. (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 195-1.

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

History S 3-5(3) amended by No 2 of 2015, s 3 and Sch 4 item 24, by substituting the table, applicable to a tax period that commences on or after 1 July 2015. The table formerly read:

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

S 3-5(3) amended by No 176 of 1999, s 3 and Sch 1 item 2, by inserting table item 8A, effective 1 July 2000.

3-10 Identifying the defined term in a definition

Within a definition, the defined term is identified by bold italics.

Division 4 — Status of Guides and other non-operative material 4-1 Non-operative material In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them. This other material falls into 2 main categories.

4-5 Explanatory sections One category is the explanatory section in many Divisions. Under the section heading ``What this Division is about'', a short explanation of the Division appears in boxed text. Explanatory sections form part of this Act but are not operative provisions. In interpreting an operative provision, explanatory sections may only be considered for limited purposes. They are set out in section 182-10.

4-10 Other material The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions (except for formulas), but are not kept separate from them.

Chapter 2 — The basic rules Division 5 — Introduction 5-1 What this Chapter is about This Chapter sets out the basic rules for the GST. In particular, these rules will tell you: • where liability for GST arises; • where entitlements to input tax credits arise; • how the amounts of GST and input tax credits are combined to work out the amount payable by you or to you; • when and how that amount is to be paid.

5-5 The structure of this Chapter The diagram on the next page shows how the basic rules in this Chapter relate to each other. It also shows their relationship with: • the exemptions (Chapter 3) — these provisions exempt from the GST what would otherwise be taxable; and • the special rules (Chapter 4) — these provisions modify the basic rules in particular situations, often in

quite limited ways.

Part 2-1 — The central provisions Division 7 — The central provisions 7-1 GST and input tax credits (1) GST is payable on *taxable supplies and *taxable importations. (2) Entitlements to input tax credits arise on *creditable acquisitions and *creditable importations. For taxable supplies and creditable acquisitions, see Part 2-2. For taxable importations and creditable importations, see Part 2-3.

7-5 Net amounts Amounts of GST and amounts of input tax credits are set off against each other to produce a *net amount for a tax period (which may be altered to take account of *adjustments). For net amounts (including adjustments to net amounts), see Part 2-4.

7-10 Tax periods Every entity that is *registered, or *required to be registered, has tax periods applying to it. For registration, see Part 2-5. For tax periods, see Part 2-6.

7-15 Payments and refunds The amount *assessed as being the *net amount for a tax period is the amount that the entity must pay to the Commonwealth, or the Commonwealth must refund to the entity, in respect of the period. For payments and refunds (and GST returns), see Part 2-7. Note 1: For assessment of net amounts, see Division 155 in Schedule 1 to the Taxation Administration Act 1953. Note 2: Refunds may be set off against your other liabilities (if any) under laws administered by the Commissioner. History S 7-15 amended by No 39 of 2012, s 3 and Sch 1 items 32 to 34, by substituting “amount *assessed as being the *net amount” for “*net amount”, inserting Note 1 and substituting “Note 2” for “Note”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Part 2-2 — Supplies and acquisitions Division 9 — Taxable supplies Table of Subdivisions 9-A What are taxable supplies? 9-B Who is liable for GST on taxable supplies? 9-C How much GST is payable on taxable supplies?

9-1 What this Division is about

GST is payable on taxable supplies. This Division defines taxable supplies, states who is liable for the GST, and describes how to work out the GST on supplies.

Subdivision 9-A — What are taxable supplies? 9-5 Taxable supplies You make a taxable supply if: (a) you make the supply for *consideration; and (b) the supply is made in the course or furtherance of an *enterprise that you *carry on; and (c) the supply is *connected with the indirect tax zone; and (d) you are *registered, or *required to be registered. However, the supply is not a *taxable supply to the extent that it is *GST-free or *input taxed. History S 9-5 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (c), applicable to a tax period that commences on or after 1 July 2015.

9-10 Meaning of supply (1) A supply is any form of supply whatsoever. (2) Without limiting subsection (1), supply includes any of these: (a) a supply of goods; (b) a supply of services; (c) a provision of advice or information; (d) a grant, assignment or surrender of *real property; (e) a creation, grant, transfer, assignment or surrender of any right; (f) a *financial supply; (g) an entry into, or release from, an obligation: (i) to do anything; or

(ii) to refrain from an act; or (iii) to tolerate an act or situation; (h) any combination of any 2 or more of the matters referred to in paragraphs (a) to (g). History S 9-10(2) amended by No 176 of 1999, s 3 and Sch 1 item 3, by omitting “However, it does not include a supply of *money unless the money is provided as *consideration for a supply that is a supply of money.”, effective 1 July 2000.

(3) It does not matter whether it is lawful to do, to refrain from doing or to tolerate the act or situation constituting the supply. (3A) For the avoidance of doubt, the delivery of: (a) livestock for slaughtering or processing into *food; or (b) game for processing into *food; under an arrangement under which the entity making the delivery only relinquishes title after food has been produced, is the supply of the livestock or game (regardless of when the entity relinquishes title). The supply does not take place on or after the subsequent relinquishment of title. History S 9-10(3A) inserted by No 92 of 2000, s 3 and Sch 11 item 3, effective 1 July 2000.

(4) However, supply does not include: (a) a supply of *money unless the money is provided as *consideration for a supply that is a supply of money or *digital currency; or (b) a supply of digital currency unless the digital currency is provided as consideration for a supply that is a supply of digital currency or money. History S 9-10(4) substituted by No 118 of 2017, s 3 and Sch 1 item 1, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 9-10(4) formerly read: (4) However, a supply does not include a supply of *money unless the money is provided as *consideration for a supply that is a supply of money. S 9-10(4) inserted by No 176 of 1999, s 3 and Sch 1 item 4, effective 1 July 2000.

9-15 Consideration (1) Consideration includes: (a) any payment, or any act or forbearance, in connection with a supply of anything; and (b) any payment, or any act or forbearance, in response to or for the inducement of a supply of anything. (2) It does not matter whether the payment, act or forbearance was voluntary, or whether it was by the *recipient of the supply. (2A) It does not matter: (a) whether the payment, act or forbearance was in compliance with an order of a court, or of a tribunal or other body that has the power to make orders; or (b) whether the payment, act or forbearance was in compliance with a settlement relating to proceedings before a court, or before a tribunal or other body that has the power to make orders. History S 9-15(2A) inserted by No 177 of 1999, s 3 and Sch 1 item 1, effective 1 July 2000.

(2B) For the avoidance of doubt, the fact that the supplier is an entity of which the *recipient of the supply is a member, or that the supplier is an entity that only makes supplies to its members, does not prevent the payment, act or forbearance from being consideration. History S 9-15(2B) amended by No 92 of 2000, s 3 and Sch 11 item 3A, by substituting “an entity” for “a body” (wherever occurring), effective 1 July 2000. S 9-15(2B) inserted by No 177 of 1999, s 3 and Sch 1 item 1, effective 1 July 2000.

(3) (Repealed by No 75 of 2012) History S 9-15(3) repealed by No 75 of 2012, s 3 and Sch 2 item 1, applicable, and taken to have applied, from 1 July 2012. S 9-15(3) formerly read: (3) However: (a) if a right or option to acquire a thing is granted, then: (i) the consideration for the supply of the thing on the exercise of the right or option is limited to any additional consideration provided either for the supply or in connection with the exercise of the right or option; or (ii) if there is no such additional consideration — there is no consideration for the supply; and (b) making a gift to a non-profit body is not the provision of consideration; and (c) a payment made by a *government related entity to another government related entity is not the provision of consideration if the payment is specifically covered by an appropriation under an *Australian law. S 9-15(3) amended by No 177 of 1999, s 3 and Sch 1 item 2, by substituting “a *government related entity to another government related entity” for “an *Australian government agency to another Australian government agency” in para (c), effective 1 July 2000. S 9-15(3) amended by No 176 of 1999, s 3 and Sch 1 item 5, by substituting “making” for “a payment made as” in para (b), effective 1 July 2000.

9-17 Certain payments and other things not consideration (1) If a right or option to acquire a thing is granted, then: (a) the consideration for the supply of the thing on the exercise of the right or option is limited to any additional consideration provided either for the supply or in connection with the exercise of the right or option; or (b) if there is no such additional consideration — there is no consideration for the supply. (2) Making a gift to a non-profit body is not the provision of consideration. (3) A payment is not the provision of consideration if: (a) the payment is made by a *government related entity to another government related entity for making a supply; and (b) the payment is: (i) covered by an appropriation under an *Australian law; or (ii) made under the National Health Reform Agreement agreed to by the Council of Australian Governments on 2 August 2011, as amended from time to time; or (iii) made under another agreement entered into to implement the National Health Reform Agreement; and (c) the payment is calculated on the basis that the sum of: (i) the payment (including the amounts of any other such payments) relating to the supply; and (ii) anything (including any payment for any act or forbearance) that the other government related entity receives from another entity in connection with, or in response to, or for the inducement of, the supply, or for any other related supply; does not exceed the supplier’s anticipated or actual costs of making those supplies. (4) A payment is not the provision of consideration if the payment is made by a *government related

entity to another government related entity and the payment is of a kind specified in regulations made for the purposes of this subsection. (5) This section applies despite section 9-15. History S 9-17 inserted by No 75 of 2012, s 3 and Sch 2 item 2, applicable, and taken to have applied, from 1 July 2012.

9-20 Enterprises (1) An enterprise is an activity, or series of activities, done: (a) in the form of a *business; or (b) in the form of an adventure or concern in the nature of trade; or (c) on a regular or continuous basis, in the form of a lease, licence or other grant of an interest in property; or (d) by the trustee of a fund that is covered by, or by an authority or institution that is covered by, Subdivision 30-B of the *ITAA 1997 and to which deductible gifts can be made; or (da) by a trustee of a *complying superannuation fund or, if there is no trustee of the fund, by a person who manages the fund; or (e) by a charity; or (f) (Repealed by No 169 of 2012) (g) by the Commonwealth, a State or a Territory, or by a body corporate, or corporation sole, established for a public purpose by or under a law of the Commonwealth, a State or a Territory; or (h) by a trustee of a fund covered by item 2 of the table in section 30-15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN. History S 9-20(1) amended by No 169 of 2012, s 3 and Sch 2 item 69, by substituting para (e) for paras (e) and (f), effective 3 December 2012. Paras (e) and (f) formerly read: (e) by a charitable institution or by a trustee of a charitable fund; or (f) by a religious institution; or S 9-20(1) amended by No 12 of 2012, s 3 and Sch 6 item 68, by substituting “*ITAA 1997” for “Income Tax Assessment Act 1997” in para (d), effective 21 March 2012. S 9-20(1) amended by No 80 of 2006, s 3 and Sch 10 item 3, by inserting para (h), applicable and taken to have applied, in relation to tax periods starting, or that started, on or after 1 July 2005. S 9-20(1) amended by No 92 of 2000.

(2) However, enterprise does not include an activity, or series of activities, done: (a) by a person as an employee or in connection with earning *withholding payments covered by subsection (4) (unless the activity or series is done in supplying services as the holder of an office that the person has accepted in the course of or in connection with an activity or series of activities of a kind mentioned in subsection (1)); or Note: Acts done as mentioned in paragraph (a) will still form part of the activities of the enterprise to which the person provides work or services.

(b) as a private recreational pursuit or hobby; or (c) by an individual (other than a trustee of a charitable fund, or of a fund covered by item 2 of the table in section 30-15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN), or a *partnership (all or most of the members of which are individuals), without a reasonable expectation of profit or gain; or

(d) as a member of a local governing body established by or under a *State law or *Territory law (except a local governing body to which paragraph 12-45(1)(e) in Schedule 1 to the Taxation Administration Act 1953 applies). History S 9-20(2) amended by No 101 of 2006, s 3 and Sch 2 item 13, by substituting “paragraph 12-45(1)(e)” for “subsection 12-45(3)” in para (d), effective 14 September 2006. S 9-20(2) amended by No 80 of 2006, s 3 and Sch 10 item 4, by inserting “, or of a fund covered by item 2 of the table in section 30-15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN” in para (c), applicable and taken to have applied, in relation to tax periods starting, or that started, on or after 1 July 2005. S 9-20(2) amended by No 92 of 2000 and No 178 of 1999.

(3) For the avoidance of doubt, the fact that activities of an entity are limited to making supplies to members of the entity does not prevent those activities: (a) being in the form of a *business within the meaning of paragraph (1)(a); or (b) being in the form of an adventure or concern in the nature of trade within the meaning of paragraph (1)(b). History S 9-20(3) substituted by No 92 of 2000. S 9-20(3) inserted by No 177 of 1999.

(4) This subsection covers a *withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table. Withholding payments covered Item

Provision

Subject matter

1

Section 12-35

Payment to employee

2

Section 12-40

Payment to company director

3

Section 12-45

Payment to office holder

4

Section 12-60

Payment under labour hire arrangement, or specified by regulations

History S 9-20(4) inserted by No 178 of 1999.

9-25 Supplies connected with the indirect tax zone Supplies of goods wholly within the indirect tax zone (1) A supply of goods is connected with the indirect tax zone if the goods are delivered, or made available, in the indirect tax zone to the *recipient of the supply. History S 9-25(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in the heading, “the indirect tax zone” for “Australia” and “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

Supplies of goods from the indirect tax zone (2) A supply of goods that involves the goods being removed from the indirect tax zone is connected with the indirect tax zone.

History S 9-25(2) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in the heading, “the indirect tax zone” for “Australia” and “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

Supplies of goods to the indirect tax zone (3) A supply of goods that involves the goods being brought to the indirect tax zone is connected with the indirect tax zone if the supplier imports the goods into the indirect tax zone. History S 9-25(3) amended by No 52 of 2016, s 3 and Sch 2 item 1, by substituting “imports the goods into the indirect tax zone.” for all the words after “the supplier”, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. All the words after “the supplier” formerly read: either: (a) imports the goods into the indirect tax zone; or (b) installs or assembles the goods in the indirect tax zone. S 9-25(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in the heading, “the indirect tax zone” for “Australia” (wherever occurring) and “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

(3A) A supply of goods that is an *offshore supply of low value goods is connected with the indirect tax zone if it is connected with the indirect tax zone under Subdivision 84-C. History S 9-25(3A) inserted by No 77 of 2017, s 3 and Sch 1 item 1, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Supplies of real property (4) A supply of *real property is connected with the indirect tax zone if the real property, or the land to which the real property relates, is in the indirect tax zone. History S 9-25(4) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” and “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 9-25(4) amended by No 176 of 1999, s 3 and Sch 1 item 6, by inserting “, or the land to which the real property relates,”, effective 1 July 2000.

Supplies of anything else (5) A supply of anything other than goods or *real property is connected with the indirect tax zone if: (a) the thing is done in the indirect tax zone; or (b) the supplier makes the supply through an *enterprise that the supplier *carries on in the indirect tax zone; or (c) all of the following apply: (i) neither paragraph (a) nor (b) applies in respect of the thing; (ii) the thing is a right or option to acquire another thing; (iii) the supply of the other thing would be connected with the indirect tax zone; or (d) the *recipient of the supply is an *Australian consumer. Example: A holiday package for a trip to Queensland that is supplied by a travel operator in Japan will be connected with the indirect tax zone

under paragraph (5)(c).

Note: A supply that is connected with the indirect tax zone under this subsection might be GST-free if it is consumed outside the indirect tax zone: see section 38-190. For more rules about supplies that are GST-free, see Division 38. History S 9-25(5) amended by No 52 of 2016, s 3 and Sch 1 items 1 and 2, by inserting para (d) and the note, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 9-25(5) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, “the indirect tax zone” for “Australia” (wherever occurring) in para (a), (b) and (c), and “for a trip to Queensland that is supplied by a travel operator in Japan will be connected with the indirect tax zone under paragraph (5)(c).” for “for Australia that is supplied overseas might be connected with Australia under paragraph (5)(c).” in the example, applicable to a tax period that commences on or after 1 July 2015. S 9-25(5) amended by No 77 of 2005, s 3 and Sch 3 items 1 and 2, by omitting “either” after “with Australia if” and inserting para (c), applicable to supplies made on or after 1 October 2005.

Supplies of goods involving installation or assembly services (6) If a supply of goods (other than a *luxury car) (the actual supply) involves the goods being brought to the indirect tax zone and the installation or assembly of the goods in the indirect tax zone, then the actual supply is to be treated as if it were 2 separate supplies in the following way: (a) the part of the actual supply that involves the installation or assembly of the goods in the indirect tax zone is to be treated as if it were a separate supply of a thing done in the indirect tax zone; (b) the remainder of the actual supply is to be treated as if it were a separate supply of goods involving the goods being brought to the indirect tax zone but not involving the installation or assembly of the goods. Note 1: The paragraph (a) supply is connected with the indirect tax zone (see paragraph (5)(a)), unless item 1 or 2 of the table in section 9-26 applies. Note 2: The paragraph (b) supply may be a taxable supply (see subsection (3)), or there may be a taxable importation of the goods: see Division 13. Note 3: For the price of the separate supplies, see subsection 9-75(4). History S 9-25(6) substituted by No 52 of 2016, s 3 and Sch 2 item 2, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. S 9-25(6) formerly read: When enterprises are carried on in the indirect tax zone (6) An *enterprise is carried on in the indirect tax zone if the enterprise is carried on through: (a) a permanent establishment (as defined in subsection 6(1) of the Income Tax Assessment Act 1936) in the indirect tax zone; or (b) a place that would be such a permanent establishment if paragraph (e), (f) or (g) of that definition did not apply. S 9-25(6) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in the heading, “the indirect tax zone” for “Australia” and “1936) in the indirect tax zone” for “1936)” in para (a), applicable to a tax period that commences on or after 1 July 2015.

Meaning of Australian consumer (7) An entity is an Australian consumer of a supply made to the entity if: (a) the entity is an *Australian resident (other than an entity that is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories); and (b) the entity: (i) is not *registered; or (ii) if the entity is registered — the entity does not acquire the thing supplied solely or partly for

the purpose of an *enterprise that the entity *carries on. Note: Suppliers must take reasonable steps to ascertain whether recipients are Australian consumers: see section 84-100. History S 9-25(7) inserted by No 52 of 2016, s 3 and Sch 1 item 3, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

9-26 Supplies by non-residents that are not connected with the indirect tax zone (1) A supply is not connected with the indirect tax zone if: (a) the supplier is a *non-resident; and (b) the supplier does not make the supply through an *enterprise that the supplier *carries on in the indirect tax zone; and (c) the supply is covered by an item in this table: Offshore supplies that are not connected with the indirect tax zone Item

Topic

These supplies are not connected with the indirect tax zone …

1

Inbound intangible supply

a supply of anything other than goods or *real property if: (a) the thing is done in the indirect tax zone; and (b) the *recipient is an *Australian-based business recipient of the supply.

2

Intangible supply between nonresidents

a supply of anything other than goods or *real property if: (a) the thing is done in the indirect tax zone; and (b) the *recipient is a *non-resident that acquires the thing supplied solely for the purpose of an *enterprise that the recipient *carries on outside the indirect tax zone.

3

Supply between non-residents of leased goods

a supply by way of transfer of ownership of leased goods if: (a) the *recipient is a *non-resident that does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and (b) the lessee: (i)

made a *taxable importation of the goods before the supply was made; and

(ii) continues to lease the goods on substantially similar terms and conditions after the supply is made. 4

Supply by way of continued lease of goods from item 3

a supply made by way of lease if: (a) the *recipient is the lessee referred to in paragraph (b) of item 3 of this table; and (b) the lease is the lease referred to in subparagraph (ii) of that paragraph.

Note: This subsection does not apply to supplies made by a non-resident through a resident agent if they have agreed it is not to apply: see section 57-7.

(2) An entity is an Australian-based business recipient of a supply made to the entity if: (a) the entity is *registered; and

(b) an *enterprise of the entity is *carried on in the indirect tax zone; and (c) the entity’s acquisition of the thing supplied is not solely of a private or domestic nature. Note: If a supply is not connected with the indirect tax zone, the Australian-based business recipient may be subject to a reverse charge: see Subdivision 84-A.

(3) This section applies despite sections 9-25 (which is about when supplies are connected with the indirect tax zone) and 85-5 (which is about telecommunication supplies). History S 9-26 inserted by No 52 of 2016, s 3 and Sch 2 item 3, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. No 54 of 2016, s 3 and Sch 2 items 26 and 27 contain the following saving provisions: 26 Saving — previous interpretation preserved The amendments of Division 72 of the A New Tax System (Goods and Services Tax) Act 1999 do not affect by implication the interpretation of that Act before the amendments. 27 Existing agreements: no opportunity to review (1) The amendments do not apply in relation to a supply if: (a) a written agreement specifically identifies the supply and identifies the consideration in money, or a way of working out the consideration in money, for the supply; and (b) the agreement was made before the commencement of this Schedule; and (c) the supplier is registered or required to be registered. (2) Subitem (1) does not apply to a supply to the extent (if any) that it is made on or after the earlier of the following: (a) if a review opportunity (within the meaning of section 13 of the A New Tax System (Goods and Services Tax Transition) Act 1999) arises on or after the commencement of this Schedule — when that opportunity arises; (b) if the supplier and the recipient of the supply agree in writing that the amendments made by this Schedule should apply from a time — that time.

9-27 When enterprises are carried on in the indirect tax zone (1) An *enterprise of an entity is carried on in the indirect tax zone if: (a) the enterprise is *carried on by one or more individuals covered by subsection (3) who are in the indirect tax zone; and (b) any of the following applies: (i) the enterprise is carried on through a fixed place in the indirect tax zone; (ii) the enterprise has been carried on through one or more places in the indirect tax zone for more than 183 days in a 12 month period; (iii) the entity intends to carry on the enterprise through one or more places in the indirect tax zone for more than 183 days in a 12 month period. (2) It does not matter whether: (a) the entity has exclusive use of a place; or (b) the entity owns, leases or has any other claim or interest in relation to a place. (3) This subsection covers the following individuals: (a) if the entity is an individual — that individual; (b) an employee or *officer of the entity; (c) an individual who is, or is employed by, an agent of the entity that: (i) has, and habitually exercises, authority to conclude contracts on behalf of the entity; and (ii) is not a broker, general commission agent or other agent of independent status that is acting in the ordinary course of the agent’s business as such an agent. History

S 9-27 inserted by No 52 of 2016, s 3 and Sch 2 item 3, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

9-30 Supplies that are GST-free or input taxed GST-free (1) A supply is GST-free if: (a) it is GST-free under Division 38 or under a provision of another Act; or (b) it is a supply of a right to receive a supply that would be GST-free under paragraph (a). History S 9-30(1) substituted by No 177 of 1999, s 3 and Sch 1 item 4, effective 1 July 2000. S 9-30(1) formerly read: GST-free (1) A supply is GST-free if it is GST-free under Division 38.

Input taxed (2) A supply is input taxed if: (a) it is input taxed under Division 40 or under a provision of another Act; or (b) it is a supply of a right to receive a supply that would be input taxed under paragraph (a). Note: If a supply is input taxed, there is no entitlement to an input tax credit for the things that are acquired or imported to make the supply (see sections 11-15 and 15-10). History S 9-30(2) substituted by No 177 of 1999, s 3 and Sch 1 item 4, effective 1 July 2000. S 9-30(2) formerly read: Input taxed (2) A supply is input taxed if it is input taxed under Division 40. Note: If a supply is input taxed, there is no entitlement to an input tax credit for the things that are acquired or imported to make the supply (see sections 11-15 and 15-10).

Supplies that would be both GST-free and input taxed (3) To the extent that a supply would, apart from this subsection, be both *GST-free and *input taxed: (a) the supply is GST-free and not input taxed, unless the provision under which it is input taxed requires the supplier to have chosen for its supplies of that kind to be input taxed; or (b) the supply is input taxed and not GST-free, if that provision requires the supplier to have so chosen. Note: Subdivisions 40-E (School tuckshops and canteens) and 40-F (Fund-raising events conducted by charities etc.) require such a choice.) History S 9-30(3) amended by No 169 of 2012, s 3 and Sch 2 item 70, by substituting “charities” for “charitable institutions” in the note, effective 3 December 2012. S 9-30(3) substituted by No 92 of 2000, s 3 and Sch 1 item 1, effective 1 July 2000. S 9-30(3) formerly read: GST-free overrides input taxed (3) If, apart from this subsection, a supply would be both wholly *GST-free and wholly *input taxed, then the supply is taken to be GSTfree and not input taxed.

Supply of things used solely in connection with making supplies that are input taxed but not financial supplies

(4) A supply is taken to be a supply that is *input taxed if it is a supply of anything (other than *new residential premises) that you have used solely in connection with your supplies that are input taxed but are not *financial supplies. History S 9-30(4) amended by No 92 of 2000, s 3 and Sch 11 item 4, by inserting “(other than *new residential premises)” after “anything”, effective 1 July 2000.

9-39 Special rules relating to taxable supplies Chapter 4 contains special rules relating to taxable supplies, as follows: Checklist of special rules Item

For this case …

See:

1A

Agents and insurance brokers

Division 153

1

Associates

Division 72

2

Cancelled lay-by sales

Division 102

3

Company amalgamations

Division 90

3A

Compulsory third party schemes

Division 79

4

Deposits as security

Division 99

5

Gambling

Division 126

5A

GST religious groups

Division 49

5B

(Repealed by No 74 of 2010)

6

Insurance

Division 78

7

Offshore supplies

Division 84

8

Payments of taxes, fees and charges

Division 81

8AA

Resident agents acting for non-residents

Division 57

8A

Second-hand goods

Division 66

8B

Settlement sharing arrangements

Division 80

9

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

9A

Supplies in return for rights to develop land

Division 82

10

Supplies in satisfaction of debts

Division 105

11

Supplies partly connected with the indirect tax zone

Division 96

12

Supply under arrangement covered by PAYG voluntary agreement

Division 113

12A

Tax-related transactions

Division 110

13

Telecommunication supplies

Division 85

14

Vouchers

Division 100

History S 9-39 amended by No 77 of 2017, s 3 and Sch 1 item 2, by substituting table item 7, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 7 formerly read:

7

Offshore supplies other than goods or real property Division 84

S 9-39 amended by No 52 of 2016, s 3 and Sch 2 item 3A, by inserting table item 8AA, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. S 9-39 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in table item 11, column headed “For this case …”, applicable to a tax period that commences on or after 1 July 2015. S 9-39 amended by No 74 of 2010, s 3 and Sch 1 items 46 and 47, by repealing table item 5B and inserting table item 12A, applicable to tax periods starting on or after 1 July 2010. Table item 5B formerly read: 5B … Income tax-related transactions … Division 110 S 9-39 amended by No 67 of 2003, s 3 and Sch 11 items 1 and 2, by inserting table items 3A and 8B, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 9-39 amended by No 97 of 2002, s 3 and Sch 1 items 1 and 9, by inserting table items 9A and 5B, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 9-39 amended by No 92 of 2000, s 3, Sch 1 item 1A and Sch 4 item 1, by inserting table items 1A and 5A, effective 1 July 2000. S 9-39 amended by No 178 of 1999, s 3 and Sch 1 item 53, by inserting table item 12, effective 22 December 1999. S 9-39 amended by No 177 of 1999, s 3 and Sch 1 items 5 and 6, by inserting table items 8A, 13 and 14, effective 1 July 2000. S 9-39 amended by No 176 of 1999, s 3 and Sch 1 item 7, by inserting “, fees and charges” in table item 8, effective 1 July 2000.

Subdivision 9-B — Who is liable for GST on taxable supplies? 9-40 Liability for GST on taxable supplies You must pay the GST payable on any *taxable supply that you make.

9-69 Special rules relating to liability for GST on taxable supplies Chapter 4 contains special rules relating to liability for GST on taxable supplies, as follows: Checklist of special rules Item

For this case …

See:

1

Company amalgamations

Division 90

2

GST groups

Division 48

3

GST joint ventures

Division 51

4

Offshore supplies

Division 84

4A

Non-residents making supplies connected with the indirect tax zone

Division 83

4B

Representatives of incapacitated entities

Division 58

5

Resident agents acting for non-residents

Division 57

6

Valuable metals

Division 86

History S 9-69 amended by No 77 of 2017, s 3 and Sch 1 item 3, by substituting table item 4, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 4 formerly read:

4

Offshore supplies other than goods or real property Division 84

S 9-69 amended by No 76 of 2017, s 3 and Sch 1 item 1, by inserting table item 6, effective 27 June 2017. S 9-69 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in table item 4A, column headed “For this case …”, applicable to a tax period that commences on or after 1 July 2015. S 9-69 amended by No 118 of 2009, s 3 and Sch 1 item 1, by inserting table item 4B, effective 1 July 2000. S 9-69 amended by No 92 of 2000, s 3 and Sch 3 item 1, by inserting table item 4A, effective 1 July 2000.

Subdivision 9-C — How much GST is payable on taxable supplies? 9-70 The amount of GST on taxable supplies The amount of GST on a *taxable supply is 10% of the *value of the taxable supply.

9-75 The value of taxable supplies (1) The value of a *taxable supply is as follows: Price   ×

10 11

where: price is the sum of: (a) so far as the *consideration for the supply is consideration expressed as an amount of *money — the amount (without any discount for the amount of GST (if any) payable on the supply); and (b) so far as the consideration is not consideration expressed as an amount of money — the *GST inclusive market value of that consideration. Example: You make a taxable supply by selling a car for $22,000 in the course of carrying on an enterprise. The value of the supply is:

$22,000   ×

10 = $20,000  11 

The GST on the supply is therefore $2,000 (i.e. 10% of $20,000).

(2) However, if the taxable supply is of a *luxury car, the value of the taxable supply is as follows: Luxury car tax value ×

10 11

where: luxury car tax value has the meaning given by section 5-20 of the A New Tax System (Luxury Car Tax) Act 1999. History S 9-75(2) inserted by No 176 of 1999, s 3 and Sch 1 item 8, effective 1 July 2000.

(3) In working out under subsection (1) the value of a *taxable supply made in a *tax period, being a supply that is a *fringe benefit, the price is taken to be the sum of: (a) to the extent that, apart from this subsection, paragraph (a) of the definition of price in subsection (1) would be applicable: (i) if the fringe benefit is a car fringe benefit — so much of the amount that would be worked out under that paragraph as represented the *recipient's payment made in that period; or (ii) if the fringe benefit is a benefit other than a car fringe benefit — so much of the amount that would be worked out under that paragraph as represented the *recipients contribution made in that period; and (b) to the extent that, apart from this subsection, paragraph (b) of the definition of price in subsection

(1) would be applicable: (i) if the fringe benefit is a car fringe benefit — so much of the amount that would be worked out under that paragraph as represented the recipient's payment made in that period; or (ii) if the fringe benefit is a benefit other than a car fringe benefit — so much of the amount that would be worked out under that paragraph as represented the recipients contribution made in that period. History S 9-75(3) inserted by No 52 of 2000, s 3 and Sch 2 item 1, effective 30 May 2000.

(4) Despite subsection (1), if a supply of goods (the actual supply) is to be treated as separate supplies because of subsection 9-25(6) or 84-79(2), then the price of each such separate supply is so much of the price of the actual supply, worked out under subsection (1), as reasonably represents the price of the separate supply. History S 9-75(4) amended by No 77 of 2017, s 3 and Sch 1 item 4, by inserting “or 84-79(2)”, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 9-75(4) inserted by No 52 of 2016, s 3 and Sch 2 item 4, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

9-80 The value of taxable supplies that are partly GST-free or input taxed (1) If a supply (the actual supply) is: (a) partly a *taxable supply; and (b) partly a supply that is *GST-free or *input taxed; the value of the part of the actual supply that is a taxable supply is the proportion of the value of the actual supply that the taxable supply represents. History S 9-80(1) amended by No 92 of 2000, s 3 and Sch 11 item 4A, by omitting ``(worked out as if it were solely a taxable supply)'' after ``value of the actual supply'', effective 1 July 2000.

(2) The value of the actual supply, for the purposes of subsection (1), is as follows:  *Price of the actual supply × 10   10 + Taxable proportion  where: taxable proportion is the proportion of the value of the actual supply that represents the value of the *taxable supply (expressed as a number between 0 and 1). History S 9-80(2) inserted by No 92 of 2000, s 3 and Sch 11 item 4B, effective 1 July 2000.

9-85 Value of taxable supplies to be expressed in Australian currency (1) For the purposes of this Act, the *value of a *taxable supply is to be expressed in Australian currency. (2) In working out the *value of a *taxable supply, any amount of the *consideration for the supply that is expressed in: (a) a currency other than Australian currency; or

(b) *digital currency; is to be treated as if it were an amount of Australian currency worked out in the manner determined by the Commissioner. History S 9-85(2) substituted by No 118 of 2017, s 3 and Sch 1 item 2, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. No 118 of 2017, s 3 and Sch 1 item 3 contains the following transitional provision: 3 Transitional — preserving existing determinations An instrument made under subsection 9-85(2) of the A New Tax System (Goods and Services Tax) Act 1999 that is in force immediately before the commencement of this Schedule continues in force (and may be dealt with) as if it had been made under that subsection as amended by this Schedule. S 9-85(2) formerly read: (2) In working out the *value of a *taxable supply, any amount of the *consideration for the supply that is expressed in a currency other than Australian currency is to be treated as if it were an amount of Australian currency worked out in the manner determined by the Commissioner. History S 9-85 inserted by No 176 of 1999, s 3 and Sch 1 item 9, effective 1 July 2000.

9-90 Rounding of amounts of GST One taxable supply recorded on an invoice (1) If the amount of GST on a *taxable supply that is the only taxable supply recorded on a particular *invoice would, apart from this section, be an amount that includes a fraction of a cent, the amount of GST is rounded to the nearest cent (rounding 0.5 cents upwards).

Several taxable supplies recorded on an invoice (2) If 2 or more *taxable supplies are recorded on the same *invoice, the total amount of GST on the supplies is: (a) what would be the amount of GST if it were worked out by: (i) working out the GST on each of the supplies (without rounding the amounts to the nearest cent); and (ii) adding the amounts together and, if the total is an amount that includes a fraction of a cent, rounding it to the nearest cent (rounding 0.5 cents upwards); or (b) the amount worked out using the following method statement:

Method statement Step 1. Work out, for each *taxable supply, what would, apart from this section, be the amount of GST on the supply. Step 2. If the amount for the supply has more decimal places than the number of decimal places allowed by the accounting system used to work out the amount, round the amount (up or down as appropriate) to that number of decimal places. Note: Subsection (4) gives further details of this rounding. Step 3. Work out the sum of the amounts worked out under step 1 and (if applicable) step 2 for each supply. Step 4. If the sum under step 3 includes a fraction of a cent, round the sum to the nearest cent (rounding 0.5 cents upwards). (3) Whether to use paragraph (2)(a) or paragraph (2)(b) to work out the total amount of GST on the

supplies is a matter of choice for: (a) the supplier if the amount is being worked out to ascertain the supplier's liability for GST; or (b) the *recipient of the supplies if the amount is being worked out to ascertain the recipient's entitlement to input tax credits. (4) In applying step 2 of the method statement in subsection (2), if: (a) the number of decimal places in the amount for the supply exceeds by one decimal place the number of decimal places allowed by the accounting system used to work out the amount; and (b) the last digit of the amount (before rounding) is 5; the amount is rounded upwards to that number of decimal places.

Taxable supplies divided into items (5) If one or more *taxable supplies recorded on the same *invoice are divided into 2 or more items: (a) subsection (1) does not apply; and (b) subsection (2) applies as if each such item represented a separate taxable supply.

Taxable supplies recorded on documents other than invoices (6) If one or more *taxable supplies, none of which are recorded on an *invoice, are recorded on a document that is not an invoice, this section applies as if the document were an invoice. History S 9-90 inserted by No 92 of 2000, s 3 and Sch 6 item 1, effective 1 July 2000.

9-99 Special rules relating to the amount of GST on taxable supplies Chapter 4 contains special rules relating to the amount of GST on taxable supplies, as follows: Checklist of special rules Item

For this case …

See:

1A

Agents and insurance brokers

Division 153

1

Associates

Division 72

2

Company amalgamations

Division 90

2A

Compulsory third party schemes

Division 79

3

Gambling

Division 126

4

Long-term accommodation in commercial residential premises

Division 87

4AA

Non-residents making supplies connected with the indirect tax zone

Division 83

4A

Offshore supplies

Division 84

5

Sale of freehold interests etc.

Division 75

6

(Repealed by 176 of 1999)

7

Supplies partly connected with the indirect tax zone

Division 96

8

Transactions relating to insurance policies

Division 78

8A

Valuable metals

Division 86

9

Valuation of taxable supplies of goods in bond

Division 108

10

Excess GST

Division 142

Note: There are other laws that may affect the amount of GST on taxable supplies. For example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5-5 in that Schedule). History S 9-99 amended by No 77 of 2017, s 3 and Sch 1 item 5, by substituting table item 4A, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 4A formerly read:

4A

Offshore supplies other than goods or real property Division 84

S 9-99 amended by No 76 of 2017, s 3 and Sch 1 item 2, by inserting table item 8A, effective 27 June 2017. S 9-99 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in table items 4AA and 7, column headed “For this case …”, applicable to a tax period that commences on or after 1 July 2015. S 9-99 amended by No 34 of 2014, s 3 and Sch 2 item 1, by inserting table item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. S 9-99 amended by No 74 of 2010, s 3 and Sch 2 item 2, by inserting the note at the end, effective 1 July 2010. S 9-99 amended by No 67 of 2003, s 3 and Sch 11 item 3, by inserting table item 2A, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 9-99 amended by No 92 of 2000, s 3, Sch 3 item 2 and Sch 4 item 2, by inserting table items 1A and 4AA, effective 1 July 2000. S 9-99 amended by No 176 of 1999, s 3 and Sch 1 items 10 and 11, by inserting table item 4A and repealing table item 6, effective 1 July 2000. Item 6 formerly read: “6 Second-hand goods Division 66”.

Division 11 — Creditable acquisitions 11-1 What this Division is about You are entitled to input tax credits for your creditable acquisitions. This Division defines creditable acquisitions, states who is entitled to the input tax credits and describes how to work out the input tax credits on acquisitions.

11-5 What is a creditable acquisition? You make a creditable acquisition if: (a) you acquire anything solely or partly for a *creditable purpose; and (b) the supply of the thing to you is a *taxable supply; and (c) you provide, or are liable to provide, *consideration for the supply; and (d) you are *registered, or *required to be registered.

11-10 Meaning of acquisition (1) An acquisition is any form of acquisition whatsoever. (2) Without limiting subsection (1), acquisition includes any of these: (a) an acquisition of goods; (b) an acquisition of services; (c) a receipt of advice or information; (d) an acceptance of a grant, assignment or surrender of *real property; (e) an acceptance of a grant, transfer, assignment or surrender of any right;

(f) an acquisition of something the supply of which is a *financial supply; (g) an acquisition of a right to require another person: (i) to do anything; or (ii) to refrain from an act; or (iii) to tolerate an act or situation; (h) any combination of any 2 or more of the matters referred to in paragraphs (a) to (g). History S 11-10(2) amended by No 176 of 1999, s 3 and Sch 1 item 12, by omitting “However, it does not include an acquisition of *money unless the money is provided as *consideration for a supply that is a supply of money.”, effective 1 July 2000.

(3) However, acquisition does not include: (a) an acquisition of *money unless the money is provided as *consideration for a supply that is a supply of money or *digital currency; or (b) an acquisition of digital currency unless the digital currency is provided as consideration for a supply that is a supply of digital currency or money. History S 11-10(3) substituted by No 118 of 2017, s 3 and Sch 1 item 4, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 11-10(3) formerly read: (3) However, an acquisition does not include an acquisition of *money unless the money is provided as *consideration for a supply that is a supply of money. S 11-10(3) inserted by No 176 of 1999, s 3 and Sch 1 item 13, effective 1 July 2000.

11-15 Meaning of creditable purpose (1) You acquire a thing for a creditable purpose to the extent that you acquire it in *carrying on your *enterprise. (2) However, you do not acquire the thing for a creditable purpose to the extent that: (a) the acquisition relates to making supplies that would be *input taxed; or (b) the acquisition is of a private or domestic nature. (3) An acquisition is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be *input taxed to the extent that the supply is made through an *enterprise, or a part of an enterprise, that you *carry on outside the indirect tax zone. History S 11-15(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 11-15(3) substituted by No 156 of 2000, s 3 and Sch 1 item 1, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 11-15(3) formerly read: (3) To the extent that an acquisition relates to making *financial supplies through an *enterprise, or a part of an enterprise, that you *carry on outside Australia, the acquisition is not, for the purposes of paragraph (2)(a), treated as one that relates to making supplies that would be *input taxed.

(4) An acquisition is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be *input taxed if: (a) the only reason it would (apart from this subsection) be so treated is because it relates to making *financial supplies; and (b) you do not *exceed the financial acquisitions threshold.

History S 11-15(4) amended by No 92 of 2000, s 3 and Sch 5 item 1, by substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) your *annual turnover of financial supplies does not exceed the lesser of: (i) $50,000 or such other amount specified in the regulations; or (ii) 5% of your *annual turnover (treating supplies that are input taxed as part of your annual turnover). S 11-15(4) inserted by No 176 of 1999, s 3 and Sch 1 item 14, effective 1 July 2000.

(5) An acquisition is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be *input taxed to the extent that: (a) the acquisition relates to making a *financial supply consisting of a borrowing (other than through a *deposit account you make available); and (b) the borrowing relates to you making supplies that are not input taxed. History S 11-15(5) amended by No 12 of 2012, s 3 and Sch 3 item 4, by inserting “(other than through a *deposit account you make available)” after “borrowing” in para (a), applicable in relation to acquisitions made on or after 1 July 2012. S 11-15(5) inserted by No 92 of 2000, s 3 and Sch 5 item 2, effective 1 July 2000.

11-20 Who is entitled to input tax credits for creditable acquisitions? You are entitled to the input tax credit for any *creditable acquisition that you make.

11-25 How much are the input tax credits for creditable acquisitions? The amount of the input tax credit for a *creditable acquisition is an amount equal to the GST payable on the supply of the thing acquired. However, the amount of the input tax credit is reduced if the acquisition is only *partly creditable. Note: The basic rule for working out the GST payable on the supply is in Subdivision 9-C. However, the GST payable may be affected by other provisions in: (a) this Act (for a list of provisions, see section 9-99); and (b) other GST laws (for example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5-5 in that Schedule)). History S 11-25 amended by No 74 of 2010, s 3 and Sch 2 item 3, by inserting the note at the end, effective 1 July 2010.

11-30 Acquisitions that are partly creditable (1) An acquisition that you make is partly creditable if it is a *creditable acquisition to which one or both of the following apply: (a) you make the acquisition only partly for a *creditable purpose; (b) you provide, or are liable to provide, only part of the *consideration for the acquisition. (2) (Repealed by No 176 of 1999) History S 11-30(2) repealed by No 176 of 1999, s 3 and Sch 1 item 15, effective 1 July 2000. S 11-30(2) formerly read: (2) However, the acquisition is not *partly creditable if: (a) it was made for a *creditable purpose except to the extent (if any) that the acquisition relates to making *financial supplies; and (b) your *annual turnover of financial supplies does not exceed either: (i) $50,000 or such other amount specified in the regulations; or (ii) 5% of your *annual turnover (treating supplies that are input taxed as part of your annual turnover).

(3) The amount of the input tax credit on an acquisition that you make that is *partly creditable is as follows: Full input  tax credit 

×

Extent of creditable  purpose 

×

Extent of  consideration 

where: extent of consideration is the extent to which you provide, or are liable to provide, the *consideration for the acquisition, expressed as a percentage of the total consideration for the acquisition. extent of creditable purpose is the extent to which the *creditable acquisition is for a *creditable purpose, expressed as a percentage of the total purpose of the acquisition. full input tax credit is what would have been the amount of the input tax credit for the acquisition if it had been made solely for a creditable purpose and you had provided, or had been liable to provide, all of the consideration for the acquisition. (4) For the purpose of working out the extent of the *consideration, so far as the consideration is not expressed as an amount of *money, take into account the *GST inclusive market value of the consideration. (5) The Commissioner may determine, in writing, one or more ways in which to work out, for the purpose of subsection (3), the extent to which a *creditable acquisition is for a *creditable purpose. History S 11-30(5) inserted by No 177 of 1999, s 3 and Sch 1 item 7, effective 1 July 2000.

11-99 Special rules relating to acquisitions Chapter 4 contains special rules relating to acquisitions, as follows: Checklist of special rules Item

For this case …

See:

1A

Agents and insurance brokers

Division 153

1B

Annual apportionment of creditable purpose

Division 131

1

Associates

Division 72

2

Company amalgamations

Division 90

2A

Compulsory third party schemes

Division 79

3

Financial supplies (reduced credit acquisitions)

Division 70

3A

Fringe benefits provided by input taxed suppliers Division 71

4

Gambling

Division 126

5

GST groups

Division 48

6

GST joint ventures

Division 51

6A

GST religious groups

Division 49

7

Insurance

Division 78

7A

Limited registration entities

Division 146

8

Non-deductible expenses

Division 69

8A

Offshore supplies

Division 84

9

Pre-establishment costs

Division 60

10

Reimbursement of employees etc.

Division 111

10A 

Representatives of incapacitated entities

Division 58

11

Resident agents acting for non-residents

Division 57

12

(Repealed by No 156 of 2000)

13

Sale of freehold interests etc.

Division 75

14

Second-hand goods

Division 66

15

Settlement sharing arrangements

Division 80

16

Time limit on entitlements to input tax credits

Division 93

History S 11-99 amended by No 77 of 2017, s 3 and Sch 1 items 6 and 7, by inserting table item 7A and substituting table item 8A, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 8A formerly read:

8A

Offshore supplies other than goods or real property Division 84

S 11-99 amended by No 20 of 2010, s 3 and Sch 1 item 1, by inserting table item 16, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b). S 11-99 amended by No 118 of 2009, s 3 and Sch 1 item 2, by inserting table item 10A, effective 1 July 2000. S 11-99 amended by No 134 of 2004, s 3 and Sch 2 item 1, by inserting table item 1B, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 11-99 amended by No 67 of 2003, s 3 and Sch 11 items 4 and 5, by inserting table items 2A and 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 11-99 amended by No 156 of 2000, s 3 and Sch 6 item 1, by repealing table item 12, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Table item 12 formerly read: “12 Returnable containers Division 93”. S 11-99 amended by No 156 of 2000, s 3 and Sch 3 item 1, by substituting table item 3A, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. Table item 3A formerly read: “3A  Financial supplies (acquisitions and importations to provide fringe benefits) Division 71”. S 11-99 amended by No 92 of 2000, s 3, Sch 1 item 1B, Sch 4 item 3 and Sch 5 item 2A, by inserting table items 1A, 3A and 6A, effective 1 July 2000. S 11-99 amended by No 176 of 1999, s 3 and Sch 1 item 16, by inserting table item 8A, effective 1 July 2000.

Part 2-3 — Importations Division 13 — Taxable importations 13-1 What this Division is about GST is payable on taxable importations. This Division defines taxable importations, states who is liable for the GST and describes how to work out the GST on importations.

Note 1: This Division applies whether or not you are registered. Note 2: Things other than goods that are supplied overseas for use in the indirect tax zone (and are therefore in that sense “imported”) are not taxable importations, but they can attract GST under Subdivision 84-A. History S 13-1 amended by No 52 of 2016, s 3 and Sch 1 item 10, by substituting “Subdivision 84-A” for “Division 84” in note 2, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 13-1 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in note 2, applicable to a tax period that commences on or after 1 July 2015.

13-5 What are taxable importations? (1) You make a taxable importation if: (a) goods are imported; and (b) you enter the goods for home consumption (within the meaning of the Customs Act 1901). However, the importation is not a taxable importation to the extent that it is a *non-taxable importation. Note: There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise. History S 13-5(1) substituted by No 176 of 1999, s 3 and Sch 1 item 17, effective 1 July 2000. S 13-5(1) formerly read: (1) A taxable importation is an *importation of goods into Australia, but only to the extent that it is not a *non-taxable importation. Note: There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise.

(2) (Repealed by No 176 of 1999) History S 13-5(2) repealed by No 176 of 1999, s 3 and Sch 1 item 17, effective 1 July 2000. S 13-5(2) formerly read: (2) You make an importation of goods into Australia if: (a) you enter the goods for home consumption (within the meaning of the Customs Act 1901); and (b) at the time they are so entered for home consumption, you are the owner (within the meaning of that Act) of the goods.

(3) However, an importation of *money is not an importation of goods into the indirect tax zone. History S 13-5(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

13-10 Meaning of non-taxable importation An importation is a non-taxable importation if: (a) it is a non-taxable importation under Part 3-2; or (b) it would have been a supply that was *GST-free or *input taxed if it had been a supply.

13-15 Who is liable for GST on taxable importations? You must pay the GST payable on any *taxable importation that you make.

13-20 How much GST is payable on taxable importations? (1) The amount of GST on the *taxable importation is 10% of the *value of the taxable importation. (2) The value of a *taxable importation is the sum of: (a) the *customs value of the goods imported; and (b) the amount paid or payable: (i) for the *international transport of the goods to their *place of consignment in the indirect tax zone; and (ii) to insure the goods for that transport; to the extent that the amount is not already included under paragraph (a); and (ba) the amount paid or payable for a supply to which item 5A in the table in subsection 38-355(1) applies, to the extent that the amount: (i) is not an amount, the payment of which (or the discharging of a liability to make a payment of which), because of Division 81 or regulations made under that Division, is not the provision of *consideration; and Note: Division 81 excludes certain taxes, fees and charges from the provision of consideration.

(ii) is not already included under paragraph (a) or (b); and (c) any *customs duty payable in respect of the importation of the goods; and (d) any *wine tax payable in respect of the *local entry of the goods. History S 13-20(2) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (b)(i), applicable to a tax period that commences on or after 1 July 2015. S 13-20(2) amended by No 41 of 2011, s 3 and Sch 4 item 1, by substituting para (ba)(i), applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. Para (ba)(i) formerly read: (i) is not a tax, fee or charge to which subsection 81-5(2) applies; and S 13-20(2) amended by No 91 of 2010, s 3 and Sch 1 item 1, by inserting para (ba), effective 29 June 2010. No 91 of 2010, s 3 and Sch 1 item 16 contains the following application provision: 16 Application (1) The amendments made apply to: (a) supplies made on or after 1 July 2010; and (b) taxable importations made on or after 1 July 2010. (2) Despite paragraph (1)(a), the amendments made do not apply to a supply of services to the extent that the supply relates to a taxable importation made before 1 July 2010. S 13-20(2) amended by No 176 of 1999, s 3 and Sch 1 items 18 to 20, by substituting “*customs value” for “customs value (for the purposes of Division 2 of Part VIII of the Customs Act 1901)” in para (a), substituting subpara (b)(i), and inserting para (d), effective 1 July 2000. Subpara (b)(i) formerly read: (i) to transport the goods to Australia; and

(2A) If an amount to be taken into account under paragraph (2)(b) or (ba) is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in the way provided in section 161J of the Customs Act 1901. History S 13-20(2A) amended by No 91 of 2010, s 3 and Sch 1 item 2, by inserting “or (ba)” after “paragraph (2)(b)”, effective 29 June 2010. For application provision, see history note under s 13-20(2). S 13-20(2A) inserted by No 156 of 2000, s 3 and Sch 2 item 1, applicable to importations into Australia on or after 12 October 2000.

(3) The Commissioner may, in writing: (a) determine the way in which the amount paid or payable for a specified kind of transport or insurance is to be worked out for the purposes of paragraph (2)(b); and (b) determine the way in which the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is to be worked out for the purposes of that paragraph; and (c) in relation to importations of a specified kind or importations to which specified circumstances apply — determine that: (i) the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of paragraph (2)(b), to be zero; or (ii) the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is taken, for the purposes of that paragraph, to be zero. History S 13-20(3) amended by No 91 of 2010, s 3 and Sch 1 item 3, by substituting paras (b) and (c) for para (b), effective 29 June 2010. For application provision, see history note under s 13-20(2). No 91 of 2010, s 3 and Sch 1 item 15 states that: 15 Existing determinations under paragraph 13-20(3)(b) A determination under paragraph 13-20(3)(b) of the A New Tax System (Goods and Services Tax) Act 1999, that was in force immediately before 29 June 2010, continues in force after 29 June 2010 as if it were a determination under subparagraph 13-20(3)(c)(i) of that Act as inserted by this Act [No 91 of 2010]. Para (b) formerly read: (b) in relation to importations of a specified kind or importations to which specified circumstances apply, determine that the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of that paragraph, to be zero. S 13-20(3) inserted by No 176 of 1999, s 3 and Sch 1 item 21, effective 1 July 2000.

(4) For a *taxable importation that you make, you may choose to treat the amount under paragraph (2)(b), (or, if paragraph (2)(ba) applies, the sum of the amounts under paragraphs (2)(b) and (ba)), as an amount equal to: (a) the percentage prescribed by the regulations of the *customs value of the goods imported; or (b) if no percentage is prescribed — 10% of their customs value. History S 13-20(4) inserted by No 52 of 2016, s 3 and Sch 2 item 22, applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s 9-26.

(5) However, subsection (4) does not apply if: (a) you are not *registered; or (b) the *local entry of the goods is a *taxable dealing in relation to *wine; or (c) the importation of the goods is a *taxable importation of a luxury car. History S 13-20(5) inserted by No 52 of 2016, s 3 and Sch 2 item 22, applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s 9-26.

13-25 The value of taxable importations that are partly non-taxable importations If an importation (the actual importation) is: (a) partly a *taxable importation; and (b) partly a *non-taxable importation; the value of the part of the actual importation that is a taxable importation is the proportion of the value of the actual importation (worked out as if it were solely a taxable importation) that the taxable importation represents.

13-99 Special rules relating to taxable importations Chapter 4 contains special rules relating to taxable importations, as follows: Checklist of special rules Item

For this case …

See:

1

GST groups

Division 48

2

GST joint ventures

Division 51

3

Importations without entry for home consumption Division 114

4

Representatives of incapacitated entities

Division 58

5

Resident agents acting for non-residents

Division 57

6

Valuation of re-imported goods

Division 117

Note: There are other laws that may affect the amount of GST on taxable importations. For example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5-5 in that Schedule). History S 13-99 amended by No 74 of 2010, s 3 and Sch 2 item 4, by inserting the note at the end, effective 1 July 2010. S 13-99 amended by No 118 of 2009, s 3 and Sch 1 item 3, by inserting table item 4, effective 1 July 2000. S 13-99 amended by No 156 of 2000, s 3 and Sch 2 item 2, by substituting “re-imported goods” for “taxable importations of goods that were exported for repair or renovation” in table item 6, applicable to importations into Australia on or after 12 October 2000. S 13-99 amended by No 176 of 1999, s 3 and Sch 1 item 22, by repealing table item 4, effective 1 July 2000. Table item 4 formerly read: “4  Non-deductible expenses Division 69”.

Division 15 — Creditable importations 15-1 What this Division is about You are entitled to input tax credits for your creditable importations. This Division defines creditable importations, states who is entitled to the input tax credits and describes how to work out the input tax credits on importations.

15-5 What are creditable importations? You make a creditable importation if: (a) you import goods solely or partly for a *creditable purpose; and (b) the importation is a *taxable importation; and (c) you are *registered, or *required to be registered.

15-10 Meaning of creditable purpose (1) You import goods for a creditable purpose to the extent that you import the goods in *carrying on your *enterprise. (2) However, you do not import the goods for a creditable purpose to the extent that: (a) the importation relates to making supplies that would be *input taxed; or (b) the importation is of a private or domestic nature. (3) An importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be *input taxed to the extent that the supply is made through an *enterprise, or a part of an enterprise, that you *carry on outside the indirect tax zone. History S 15-10(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 15-10(3) substituted by No 156 of 2000, s 3 and Sch 1 item 2, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 15-10(3) formerly read: (3) To the extent that an importation relates to making *financial supplies through an *enterprise, or a part of an enterprise, that you *carry on outside Australia, the importation is not, for the purposes of paragraph (2)(a), treated as one that relates to making supplies that would be *input taxed.

(4) An importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be *input taxed if: (a) the only reason it would (apart from this subsection) be so treated is because it relates to making *financial supplies; and (b) you do not *exceed the financial acquisitions threshold. History S 15-10(4) amended by No 92 of 2000, s 3 and Sch 5 item 3, by substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) your *annual turnover of financial supplies does not exceed the lesser of: (i) $50,000 or such other amount specified in the regulations; or (ii) 5% of your *annual turnover (treating supplies that are input taxed as part of your annual turnover). S 15-10(4) inserted by No 176 of 1999, s 3 and Sch 1 item 23, effective 1 July 2000.

(5) An importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be *input taxed to the extent that: (a) the importation relates to making a *financial supply consisting of a borrowing; and (b) the borrowing relates to you making supplies that are not input taxed. History S 15-10(5) inserted by No 92 of 2000, s 3 and Sch 5 item 4, effective 1 July 2000.

15-15 Who is entitled to input tax credits for creditable importations? You are entitled to the input tax credit for any *creditable importation that you make.

15-20 How much are the input tax credits for creditable importations? The amount of input tax credit for a *creditable importation is an amount equal to the GST payable on the importation. However, the amount of the input tax credit is reduced if the importation is only *partly creditable. Note:

The basic rule for working out the GST payable on the importation is in section 13-20. However, the GST payable may be affected by other provisions in: (a) this Act (for a list of provisions, see section 13-99); and (b) other GST laws (for example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5-5 in that Schedule)). History S 15-20 amended by No 74 of 2010, s 3 and Sch 2 item 5, by inserting the note at the end, effective 1 July 2010.

15-25 Importations that are partly creditable (1) An importation that you make is partly creditable if it is a *creditable importation that you make only partly for a *creditable purpose. (2) (Repealed by No 176 of 1999) History S 15-25(2) repealed by No 176 of 1999, s 3 and Sch 1 item 24, effective 1 July 2000. S 15-25(2) formerly read: (2) However, the importation is not *partly creditable if: (a) it was made for a *creditable purpose except to the extent (if any) that the importation relates to making *financial supplies; and (b) your *annual financial supplies turnover does not exceed either: (i) $50,000 or such other amount specified in the regulations; or (ii) 5% of your *annual turnover (treating supplies that are input taxed as part of your annual turnover).

(3) The amount of the input tax credit on an importation that you make that is *partly creditable is as follows: Full input tax credit × Extent of creditable purpose where: extent of creditable purpose is the extent to which the importation is for a *creditable purpose, expressed as a percentage of the total purpose of the importation. full input tax credit is what would have been the amount of the input tax credit for the importation if it had been made solely for a creditable purpose. (4) The Commissioner may determine, in writing, one or more ways in which to work out, for the purpose of subsection (3), the extent to which an importation is for a *creditable purpose. History S 15-25(4) inserted by No 177 of 1999, s 3 and Sch 1 item 8, effective 1 July 2000.

15-99 Special rules relating to creditable importations Chapter 4 contains special rules relating to creditable importations, as follows: Checklist of special rules Item

For this case …

See:

1AA

Annual apportionment of creditable purpose

Division 131

1A

Fringe benefits provided by input taxed suppliers Division 71

1

GST groups

Division 48

2

GST joint ventures

Division 51

2AA

Importations without entry for home consumption Division 114

2A

Non-deductible expenses

Division 69

3

Pre-establishment costs

Division 60

3A

Representatives of incapacitated entities

Division 58

4

Resident agents acting for non-residents

Division 57

History S 15-99 amended by No 118 of 2009, s 3 and Sch 1 item 4, by inserting table item 3A, effective 1 July 2000. S 15-99 amended by No 134 of 2004, s 3 and Sch 2 item 2, by inserting table item 1AA, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 15-99 amended by No 156 of 2000, s 3 and Sch 3 item 2, by substituting table item 1A, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. Table item 1A formerly read: “1A Financial supplies (acquisitions and importations to provide fringe benefits) Division 71”. S 15-99 amended by No 92 of 2000, s 3, Sch 5 item 4A and Sch 11 item 4C, by inserting table items 1A and 2AA, effective 1 July 2000. S 15-99 amended by No 176 of 1999, s 3 and Sch 1 item 25, by inserting table item 2A, effective 1 July 2000.

Part 2-4 — Net amounts and adjustments Division 17 — Net amounts and adjustments 17-1 What this Division is about A net amount is worked out for each tax period that applies to you. Adjustments can be made to the net amount. Increasing adjustments increase your net amount, and decreasing adjustments decrease your net amount.

Note: GST on taxable importations is not included in the net amount. It is dealt with separately under section 33-15. History S 17-1 substituted by No 39 of 2012, s 3 and Sch 1 item 35, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 17-1 formerly read: 17-1 What this Division is about

A net amount is worked out for each tax period that applies to you. This is the amount payable by you to the Commonwealth, or payable to you by the Commonwealth, for the tax period. Adjustments can be made to the net amount. Increasing adjustments increase your net amount, and decreasing adjustments decrease your net amount.

Note 1: GST on taxable importations is not included in the net amount. It is dealt with separately under section 33-15. Note 2: Net amounts payable to the Commonwealth are to be paid to the Commissioner on the Commonwealth’s behalf (see Division 33).

17-5 Net amounts (1) The net amount for a tax period applying to you is worked out using the following formula: GST − Input tax credits where: GST is the sum of all of the GST for which you are liable on the *taxable supplies that are attributable to the tax period. input tax credits is the sum of all of the input tax credits to which you are entitled for the *creditable acquisitions and *creditable importations that are attributable to the tax period. Note 1: For the basic rules on what is attributable to a particular period, see Division 29. Note 2: For further rules if you have excess GST for the period, see Division 142. History S 17-5(1) amended by No 34 of 2014, s 3 and Sch 2 item 2, by substituting the note, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. The note formerly read: For the basic rules on what is attributable to a particular period, see Division 29

(2) However, the *net amount for the tax period: (a) may be increased or decreased if you have any *adjustments for the tax period; and

(b) may be increased or decreased under Subdivision 21-A of the *Wine Tax Act; and (c) may be increased or decreased under Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999. Note 1: Under Subdivision 21-A of the Wine Tax Act, amounts of wine tax increase the net amount, and amounts of wine tax credits reduce the net amount. Note 2: Under Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999, amounts of luxury car tax increase the net amount, and luxury car tax adjustments alter the net amount. History S 17-5(2) substituted by No 39 of 2012, s 3 and Sch 3 item 1, effective 1 July 2012. S 17-5(2) formerly read: (2) However, the *net amount for the tax period may be increased or decreased if you have any *adjustments for the tax period.

17-10 Adjustments If you have any *adjustments that are attributable to a tax period applying to you, alter your *net amount for the period as follows: (a) add to the amount worked out under subsection 17-5(1) for the period the sum of all the *increasing adjustments (if any) that are attributable to the period; (b) subtract from that amount the sum of all the *decreasing adjustments (if any) that are attributable to the period. For the basic rules on what adjustments are attributable to a particular period, see Division 29.

17-15 Working out net amounts using approved forms (Repealed by No 21 of 2015) History S 17-15 repealed by No 21 of 2015, s 3 and Sch 7 item 1, applicable in relation to tax periods starting after 19 March 2015. S 17-15 formerly read: 17-15 Working out net amounts using approved forms (1) You may choose to work out your *net amount for a tax period in the way specified in an *approved form if you use the form to notify the Commissioner of that net amount. The amount so worked out is treated as your net amount for the tax period. Note: Choosing to use section 17-5 to work out your net amount does not mean your GST return is not in the approved form: see subsection 31-15(3).

(2) This section has effect despite section 17-5. S 17-15 inserted by No 92 of 2000, s 3 and Sch 6 item 2, effective 1 July 2000.

17-20 Determinations relating to how to work out net amounts (1) The Commissioner may make a determination that, in the circumstances specified in the determination, a *net amount for a tax period may be worked out to take account of other matters in the way specified in the determination. (2) The matters must relate to correction of errors that were made in working out *net amounts for tax periods to which subsection (2A) applies. History S 17-20(2) substituted by No 39 of 2012, s 3 and Sch 1 item 242, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 17-20(2) formerly read: (2) The matters must relate to correction of errors: (a) that were made in working out *net amounts to which subsection (2A) applies; and

(b) that do not relate to amounts: (i) that have ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953; or (ii) to which, because of section 105-55 in that Schedule, you are not entitled. Note: Paragraph (2)(b) will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.

S 17-20(2) substituted by No 39 of 2012, s 3 and Sch 2 item 1, effective 1 July 2012. S 17-20(2) formerly read: (2) The matters must relate to correction of errors made in working out *net amounts for the immediately preceding tax period.

(2A) This subsection applies to a *net amount for a tax period (the earlier tax period) if: (a) the earlier tax period precedes the tax period mentioned in subsection (1); and (b) the tax period mentioned in subsection (1) starts during the *period of review for the *assessment of the *net amount. History S 17-20(2A) amended by No 39 of 2012, s 3 and Sch 1 item 243, by omitting “if the earlier tax period started on or after 1 July 2012 —” before “the tax period” from para (b), effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 17-20(2A) inserted by No 39 of 2012, s 3 and Sch 2 item 1, effective 1 July 2012.

(3) If those circumstances apply in relation to a tax period applying to you, you may work out your *net amount for the tax period in that way. History S 17-20 inserted by No 73 of 2001, s 3 and Sch 1 item 67, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

17-99 Special rules relating to net amounts or adjustments Chapter 4 contains special rules relating to net amounts or adjustments, as follows: Checklist of special rules Item

For this case …

See:

1A

Annual apportionment of creditable purpose

Division 131

1

Anti-avoidance

Division 165

2

Cessation of registration

Division 138

3

Changes in the extent of creditable purpose

Division 129

4

Company amalgamations

Division 90

4AA

Compulsory third party schemes

Division 79

4A

Distributions from deceased estates

Division 139

5

Gambling

Division 126

5A

Goods applied solely to private or domestic use

Division 130

6

GST branches

Division 54

7

GST groups

Division 48

8

GST joint ventures

Division 51

8A

GST religious groups

Division 49

9

Insurance

Division 78

9AA

Non-deductible expenses

Division 69

9A

Non-profit sub-entities

Division 63

9B

Payment of GST by instalments

Division 162

9C

Providing additional consideration under gross-up clauses

Division 133

10

Representatives of incapacitated entities

Division 58

11

Resident agents acting for non-residents

Division 57

11A

Sale of freehold interests etc.

Division 75

12

Second-hand goods

Division 66

12AA

Settlement sharing arrangements

Division 80

12A

Simplified accounting methods for retailers and small enterprise entities

Division 123

12B

Stock on hand on becoming registered etc.

Division 137

13

Supplies in satisfaction of debts

Division 105

14

Supplies of going concerns

Division 135

15

Supplies of things acquired etc. without full input tax credits

Division 132

15A

Third party payments

Division 134

16

Tradex scheme goods

Division 141

17

Vouchers

Division 100

History S 17-99 amended by No 21 of 2010, s 3 and Sch 1 item 1, by inserting table item 15A, applicable in relation to payments made on or after 1 July 2010. S 17-99 amended by No 20 of 2010, s 3 and Sch 1 item 2, by inserting table item 9C, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b). S 17-99 amended by No 118 of 2009, s 3 and Sch 1 item 12, by substituting “Division 58” for “Divisions 58 and 147” in table item 10, effective 4 December 2009. S 17-99 amended by No 118 of 2009, s 3 and Sch 1 item 5, by substituting “Divisions 58 and 147” for “Division 147” in table item 10, effective 1 July 2000. S 17-99 amended by No 112 of 2007, s 3 and Sch 1 item 1, by inserting “and small enterprise entities” after “retailers” in table item 12A, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 17-99 amended by No 78 of 2005, s 3 and Sch 6 item 1, by inserting table item 11A, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005. S 17-99 amended by No 134 of 2004, s 3 and Sch 2 item 3, by inserting table item 1A, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 17-99 amended by No 67 of 2003, s 3 and Sch 11 items 6 and 7, by inserting table items 4AA and 12AA, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 17-99 amended by No 73 of 2001, s 3 and Sch 1 item 23, by inserting table item 9B, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

S 17-99 amended by No 156 of 2000, s 3 and Sch 4 item 1, by substituting “etc. without full input tax credits” for “, imported or applied to make financial supplies” in table item 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 17-99 amended by No 156 of 2000, s 3 and Sch 3 item 3, by inserting table item 9AA, applicable in relation to net amounts for tax periods starting on or after 12 October 2000. S 17-99 amended by No 92 of 2000, s 3, Sch 1 item 1C and Sch 11 item 4D, by inserting table items 4A and 8A, effective 1 July 2000. S 17-99 amended by No 177 of 1999, s 3 and Sch 1 items 9 to 12, by inserting table items 5A, 9A, 12B and 17, effective 1 July 2000. S 17-99 amended by No 176 of 1999, s 3 and Sch 7 item 9, by inserting table item 16, effective 1 July 2000. S 17-99 amended by No 176 of 1999, s 3 and Sch 1 item 26, by inserting table item 12A, effective 1 July 2000.

Division 19 — Adjustment events Table of Subdivisions 19-A Adjustment events 19-B Adjustments for supplies 19-C Adjustments for acquisitions

19-1 What this Division is about Adjustments can arise because of adjustment events. They are events such as a cancellation of a supply or acquisition, or a change in the consideration for a supply or acquisition (for example, because of a volume discount).

Note: Importations do not give rise to adjustment events.

19-5 Explanation of the effect of adjustment events The following diagram shows how an *adjustment event for a supply or acquisition can give rise to an *increasing adjustment or a *decreasing adjustment.

Note: This section is an explanatory section. History S 19-5 amended by No 176 of 1999, s 3 and Sch 1 item 27, by inserting the Note, effective 1 July 2000.

Subdivision 19-A — Adjustment events 19-10 Adjustment events (1) An adjustment event is any event which has the effect of: (a) cancelling a supply or acquisition; or

(b) changing the *consideration for a supply or acquisition; or (c) causing a supply or acquisition to become, or stop being, a *taxable supply or *creditable acquisition. Example: If goods that are supplied for export are not exported within the time provided in section 38-185, the supply is likely to become a taxable supply after originally being a supply that was GST-free.

(2) Without limiting subsection (1), these are *adjustment events: (a) the return to a supplier of a thing, or part of a thing, supplied (whether or not the return involves a change of ownership of the thing); (b) a change to the previously agreed *consideration for a supply or acquisition, whether due to the offer of a discount or otherwise; (c) a change in the extent to which an entity that makes an acquisition provides, or is liable to provide, consideration for the acquisition (unless the entity *accounts on a cash basis). (3) An *adjustment event: (a) can arise in relation to a supply even if it is not a *taxable supply; and (b) can arise in relation to an acquisition even if it is not a *creditable acquisition. (4) However, the return of a thing supplied, or part of a thing supplied, to its supplier is not an *adjustment event if the return is for the purpose of repair or maintenance. History S 19-10(4) inserted by No 176 of 1999, s 3 and Sch 1 item 28, effective 1 July 2000.

Subdivision 19-B — Adjustments for supplies 19-40 Where adjustments for supplies arise You have an adjustment for a supply for which you are liable to pay GST (or would be liable to pay GST if it were a *taxable supply) if: (a) in relation to the supply, one or more *adjustment events occur during a tax period; and (b) GST on the supply was attributable to an earlier tax period (or, if the supply was not a taxable supply, would have been attributable to an earlier tax period had the supply been a taxable supply); and (c) as a result of those adjustment events, the *previously attributed GST amount for the supply (if any) no longer correctly reflects the amount of GST (if any) on the supply (the corrected GST amount), taking into account any change of circumstances that has given rise to an adjustment for the supply under this Subdivision or Division 21 or 134. History S 19-40 amended by No 21 of 2010, s 3 and Sch 1 item 2, by inserting “or 134” after “Division 21” in para (c), applicable in relation to payments made on or after 1 July 2010. S 19-40 amended by No 177 of 1999, s 3 and Sch 1 item 13, by substituting para (c), effective 1 July 2000. Para (c) formerly read: (c) as a result of those adjustment events, the *previously attributed GST amount for the supply no longer correctly reflects the amount of GST on the supply (the corrected GST amount), taking into account any adjustments for the supply.

19-45 Previously attributed GST amounts

The previously attributed GST amount for a supply is: (a) the amount of any GST that was attributable to a tax period in respect of the supply; plus (b) the sum of any *increasing adjustments, under this Subdivision or Division 21, that were previously attributable to a tax period in respect of the supply; minus (c) the sum of any *decreasing adjustments, under this Subdivision or Division 21 or 134, that were previously attributable to a tax period in respect of the supply. History S 19-45 amended by No 21 of 2010, s 3 and Sch 1 item 2, by inserting “or 134” after “Division 21” in para (c), applicable in relation to payments made on or after 1 July 2010. S 19-45 amended by No 177 of 1999, s 3 and Sch 1 item 14, by inserting “or Division 21” into paras (b) and (c), effective 1 July 2000.

19-50 Increasing adjustments for supplies If the *corrected GST amount is greater than the *previously attributed GST amount, you have an increasing adjustment equal to the difference between the corrected GST amount and the previously attributed GST amount.

19-55 Decreasing adjustments for supplies If the *corrected GST amount is less than the *previously attributed GST amount, you have a decreasing adjustment equal to the difference between the previously attributed GST amount and the corrected GST amount.

Subdivision 19-C — Adjustments for acquisitions 19-70 Where adjustments for acquisitions arise (1) You have an adjustment for an acquisition for which you are entitled to an input tax credit (or would be entitled to an input tax credit if the acquisition were a *creditable acquisition) if: (a) in relation to the acquisition, one or more *adjustment events occur during a tax period; and (b) an input tax credit on the acquisition was attributable to an earlier tax period (or, if the acquisition was not a creditable acquisition, would have been attributable to an earlier tax period had the acquisition been a creditable acquisition); and (c) as a result of those adjustment events, the *previously attributed input tax credit amount for the acquisition (if any) no longer correctly reflects the amount of the input tax credit (if any) on the acquisition (the corrected input tax credit amount). History S 19-70(1) amended by No 134 of 2004, s 3 and Sch 2 item 4, by omitting the words “taking into account any change of circumstances that has given rise to an adjustment for the acquisition under this Subdivision or Division 21 or 129” at the end of para (c), applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 19-70 amended by No 177 of 1999, s 3 and Sch 1 item 15, by substituting “taking into account any change of circumstances that has given rise to an adjustment for the acquisition under this Subdivision or Division 21 or 129” for “taking into account any adjustments for the acquisition” in para (c), effective 1 July 2000.

(2) In working out the *corrected input tax credit amount for the acquisition: (a) take into account any change of circumstances that has given rise to an adjustment for the acquisition under this Subdivision or Division 21, 129, 133 or 134; and

(b) if an adjustment relating to the acquisition under Division 131 was attributable to an earlier tax period: (i) do not take into account that adjustment; and (ii) treat the acquisition as one in relation to which Division 131 had not applied. History S 19-70(2) amended by No 21 of 2010, s 3 and Sch 1 item 3, by substituting “, 133 or 134” for “or 133” in para (a), applicable in relation to payments made on or after 1 July 2010. S 19-70(2) amended by No 20 of 2010, s 3 and Sch 1 item 3, by substituting “, 129 or 133” for “or 129” in para (a), applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b). S 19-70(2) inserted by No 134 of 2004, s 3 and Sch 2 item 5, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

19-75 Previously attributed input tax credit amounts The previously attributed input tax credit amount for an acquisition is: (a) the amount of any input tax credit that was attributable to a tax period in respect of the acquisition; minus (b) the sum of any *increasing adjustments, under this Subdivision or Division 21, 129, 131 or 134, that were previously attributable to a tax period in respect of the acquisition; plus (c) the sum of any *decreasing adjustments, under this Subdivision or Division 21, 129 or 133, that were previously attributable to a tax period in respect of the acquisition. History S 19-75 amended by No 21 of 2010, s 3 and Sch 1 item 4, by substituting “, 131 or 134” for “or 131” in para (b), applicable in relation to payments made on or after 1 July 2010. S 19-75 amended by No 20 of 2010, s 3 and Sch 1 item 3, by substituting “, 129 or 133” for “or 129” in para (c), applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b). S 19-75 amended by No 134 of 2004, s 3 and Sch 2 item 6, by substituting “, 129 or 131” for “or 129” in para (b), applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 19-75 amended by No 177 of 1999, s 3 and Sch 1 item 16, by inserting “or Division 21 or 129” in paras (b) and (c), effective 1 July 2000. S 19-75 amended by No 176 of 1999, s 3 and Sch 1 items 29 and 30, by substituting “minus” for “plus” in para (a) and “plus” for “minus” in para (b), effective 1 July 2000.

19-80 Increasing adjustments for acquisitions If the *previously attributed input tax credit amount is greater than the *corrected input tax credit amount, you have an increasing adjustment equal to the difference between the previously attributed input tax credit amount and the corrected input tax credit amount.

19-85 Decreasing adjustments for acquisitions If the *previously attributed input tax credit amount is less than the *corrected input tax credit amount, you have a decreasing adjustment equal to the difference between the corrected input tax credit amount and the previously attributed input tax credit amount.

19-99 Special rules relating to adjustment events Chapter 4 contains special rules relating to *adjustment events in particular cases, as follows: Checklist of special rules Item

For this case …

See:

1AA

Compulsory third party schemes

Division 79

1AB

Excess GST and cancelled supplies

Division 142

1A

GST religious groups

Division 49

1

Insurance

Division 78

2

Non-deductible expenses

Division 69

2A

Providing additional consideration under gross-up clauses Division 133

3

Settlement sharing arrangements

Division 80

4

Third party payments

Division 134

History S 19-99 amended by No 34 of 2014, s 3 and Sch 2 item 3, by inserting table item 1AB, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. S 19-99 amended by No 21 of 2010, s 3 and Sch 1 item 5, by inserting table item 4, applicable in relation to payments made on or after 1 July 2010. S 19-99 amended by No 20 of 2010, s 3 and Sch 1 item 4, by inserting table item 2A, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b). S 19-99 amended by No 67 of 2003, s 3 and Sch 11 items 8 and 9, by inserting table items 1AA and 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 19-99 amended by No 156 of 2000, s 3 and Sch 3 item 4, by inserting table item 2, applicable in relation to net amounts for tax periods starting on or after 12 October 2000. S 19-99 amended by No 92 of 2000, s 3 and Sch 1 item 1D, by inserting table item 1A, effective 1 July 2000. S 19-99 inserted by No 177 of 1999, s 3 and Sch 1 item 17, effective 1 July 2000.

Division 21 — Bad debts

21-1 What this Division is about

If debts are written off as bad or are outstanding after 12 months, adjustments (for the purpose of working out net amounts) are made. They can arise both for amounts written off or outstanding and for recovery of amounts previously written off or outstanding.

Note: This Division does not apply to supplies and acquisitions that you account for on a cash basis (except in the limited circumstances referred to in Division 159).

21-5 Writing off bad debts (taxable supplies) (1) You have a decreasing adjustment if: (a) you made a *taxable supply; and (b) the whole or part of the *consideration for the supply has not been received; and (c) you write off as bad the whole or a part of the debt, or the whole or a part of the debt has been *overdue for 12 months or more. The amount of the decreasing adjustment is 1/11 of the amount written off, or 1/11 of the amount that has been overdue for 12 months or more, as the case requires. History S 21-5(1) amended by No 177 of 1999, s 3 and Sch 1 items 18 and 19, by substituting ``*overdue'' for ``due'' in para (c) and ``overdue'' for ``due'' (last occurring), effective 1 July 2000.

(2) However, you cannot have an *adjustment under this section if you *account on a cash basis.

21-10 Recovering amounts previously written off (taxable supplies) You have an increasing adjustment if: (a) you made a *taxable supply in relation to which you had a *decreasing adjustment under section 21-5 for a debt; and (b) you recover the whole or a part of the amount written off, or the whole or a part of the amount that has been *overdue for 12 months or more, as the case requires. The amount of the increasing adjustment is 1/11 of the amount recovered. History S 21-10 amended by No 177 of 1999, s 3 and Sch 1 item 20, by substituting “*overdue” for “due” in para (b), effective 1 July 2000.

21-15 Bad debts written off (creditable acquisitions) (1) You have an increasing adjustment if: (a) you made a *creditable acquisition for *consideration; and (b) the whole or part of the consideration is *overdue, but you have not provided the consideration overdue; and (c) the supplier of the thing you acquired writes off as bad the whole or a part of the debt, or the whole or a part of the debt has been overdue for 12 months or more. The amount of the increasing adjustment is 1/11 of the amount written off, or 1/11 of the amount that has been overdue for 12 months or more, as the case requires.

History S 21-15(1) amended by No 177 of 1999, s 3 and Sch 1 items 21 to 24, by substituting ``*overdue'' for ``due'' (first occurring) and ``overdue'' for ``due'' (second occurring) in para (b), ``overdue'' for ``due'' in para (c) and ``overdue'' for ``due'' (last occurring), effective 1 July 2000.

(2) However, you cannot have an *adjustment under this section if you *account on a cash basis.

21-20 Recovering amounts previously written off (creditable acquisitions) You have a decreasing adjustment if: (a) you made a *creditable acquisition in relation to which you had an *increasing adjustment under section 21-15 for a debt; and (b) you pay to the supplier of the thing you acquired the whole or a part of the amount written off, or the whole or a part of the amount that has been *overdue for 12 months or more, as the case requires. The amount of the decreasing adjustment is 1/11 of the amount recovered. History S 21-20 amended by No 177 of 1999, s 3 and Sch 1 item 25, by substituting ``*overdue'' for ``due'' in para (b), effective 1 July 2000.

21-99 Special rules relating to adjustments for bad debts Chapter 4 contains special rules relating to adjustments for bad debts, as follows: Checklist of special rules Item

For this case …

See:

1A

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

Division 136

1

Changing your accounting basis

Division 159

2

Gambling

Division 126

2A

Representatives of incapacitated entities

Division 58

3

Sale of freehold interests etc.

Division 75

History S 21-99 amended by No 118 of 2009, s 3 and Sch 1 item 6, by inserting table item 2A, effective 1 July 2000. S 21-99 amended by No 156 of 2000, s 3 and Sch 4 item 2, by substituting “transactions that are not taxable or creditable to the fullest extent” for “partly taxable or creditable transactions” in table item 1A, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 21-99 amended by No 177 of 1999, s 3 and Sch 1 item 26, by inserting table item 1A, effective 1 July 2000.

Part 2-5 — Registration Division 23 — Who is required to be registered and who may be registered 23-1 Explanation of Division This diagram shows when you are required to be, and when you may, be registered.

Note: This section is an explanatory section. History S 23-1 amended by No 70 of 2015, s 3 and Sch 6 item 1, by substituting the diagram, effective 25 June 2015. The diagram formerly read:

S 23-1 amended by No 80 of 2007, s 3 and Sch 2 item 1, by substituting the diagram, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The diagram formerly read:

23-5 Who is required to be registered You are required to be registered under this Act if: (a) you are *carrying on an *enterprise; and (b) your *GST turnover meets the *registration turnover threshold. Note: It is the entity that carries on the enterprise that is required to be registered (and not the enterprise). History S 23-5 amended by No 80 of 2007, s 3 and Sch 2 item 2, by substituting “*GST turnover” for “*annual turnover” in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

23-10 Who may be registered (1) You may be *registered under this Act if you are carrying on an *enterprise (whether or not your *GST turnover is at, above or below the *registration turnover threshold). (2) You may be *registered under this Act if you intend to carry on an *enterprise from a particular date. History S 23-10 amended by No 80 of 2007, s 3 and Sch 2 item 3, by substituting “your *GST turnover” for “your turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

23-15 The registration turnover threshold (1) Your registration turnover threshold (unless you are a non-profit body) is: (a) $50,000; or (b) such higher amount as the regulations specify. (2) Your registration turnover threshold if you are a non-profit body is: (a) $100,000; or (b) such higher amount as the regulations specify.

CCH Note The registration turnover threshold was increased from $50,000 ($100,000 for non-profit bodies) to

$75,000 ($150,000 for non-profit bodies) with effect from 1 July 2007. For details, see reg 23-15.01 and 23-15.02 of the A New Tax System (Goods and Services Tax) Regulations 1999.

23-20 Not registered for 4 years Despite section 23-5, you are treated as not having been *required to be registered under this Act on a day if your *registration could not take effect from that day because of subsection 25-10(1A). Note: Subsection 25-10(1A) provides that the date of effect of your registration must not be a day that occurred more than 4 years before the day of the Commissioner’s decision to register you, unless the Commissioner is of the opinion there has been fraud or evasion. History S 23-20 inserted by No 39 of 2012, s 3 and Sch 1 item 36, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

23-99 Special rules relating to who is required to be registered or who may be registered Chapter 4 contains special rules relating to who is *required to be registered, or who may be *registered, as follows: Checklist of special rules Item

For this case …

See:

1A

Government entities

Division 149

1B

Non-profit sub-entities

Division 63

1

Representatives of incapacitated entities Division 58

2

Resident agents acting for non-residents Division 57

3

Taxis

Division 144

History S 23-99 amended by No 118 of 2009, s 3 and Sch 1 item 13, by substituting “Division 58” for “Division 147” in table item 1, effective 4 December 2009. S 23-99 amended by No 177 of 1999, s 3 and Sch 1 item 27, by inserting table items 1A and 1B, effective 1 July 2000.

Division 25 — How you become registered, and how your registration can be cancelled Table of Subdivisions 25-A How you become registered 25-B How your registration can be cancelled

Subdivision 25-A — How you become registered 25-1 When you must apply for registration You must apply, in the *approved form, to be *registered under this Act if: (a) you are not registered under this Act; and

(b) you are *required to be registered. You must make your application within 21 days after becoming required to be registered.

25-5 When the Commissioner must register you (1) The Commissioner must *register you if: (a) you have applied for registration in an *approved form; and (b) the Commissioner is satisfied that you are *carrying on an *enterprise, or you intend to carry on an enterprise from a particular date specified in your application. Note: Refusing to register you under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 25-5(1) amended by No 73 of 2006, s 3 and Sch 5 item 67, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The Commissioner must *register you (even if you have not applied for registration) if the Commissioner is satisfied that you are *required to be registered. Note: Registering you under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 25-5(2) amended by No 73 of 2006, s 3 and Sch 5 item 68, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(3) The Commissioner must notify you in writing of any decision he or she makes in relation to you under this section. If the Commissioner decides to register you, the notice must specify the following: (a) the date of effect of your registration; (b) your registration number; (c) the tax periods that apply to you.

25-10 The date of effect of your registration (1) The Commissioner must decide the date from which your *registration takes effect, or took effect. However: (a) if you did not apply for registration and the Commissioner is satisfied that you are *required to be registered — the date of effect must not be a day before the day on which you became required to be registered; or (b) if you applied for registration — the date of effect must not be a day before: (i) the day specified in your application; or (ii) if the Commissioner is satisfied that you became required to be registered on an earlier day — the day that the Commissioner is satisfied is that earlier day; or (c) if you are being registered only because you intend to *carry on an *enterprise — the date of effect must not be a day before the day specified, in your application for registration, as the day from which you intend to carry on the enterprise. Note: Deciding the date of effect of your registration is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

History S 25-10(1) amended by No 73 of 2006, s 3 and Sch 5 item 69, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(1A) The date of effect must not be a day that occurred more than 4 years before the day of the decision, unless the Commissioner is of the opinion there has been fraud or evasion. History S 25-10(1A) inserted by No 39 of 2012, s 3 and Sch 1 item 37, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) The *Australian Business Registrar must enter in the *Australian Business Register the date on which your *registration takes or took effect. History S 25-10(2) inserted by No 176 of 1999, s 3 and Sch 1 item 31, effective 1 July 2000.

25-15 Effect of backdating your registration If the Commissioner decides under section 25-10, as the date of effect of your *registration (your registration day), a day before the day of the decision, then you are taken: (a) for the purpose of determining whether a supply you made on or after your registration day was a *taxable supply; and (b) for the purpose of determining whether an acquisition you made on or after that day was a *creditable acquisition; and (c) for the purpose of determining whether an importation you made on or after that day was a *creditable importation; to have been registered from and including your registration day. Note: This section ensures that backdating your registration enables your supplies and acquisitions made on or after the date of effect to be picked up by the GST system. Section 25-10 limits the extent to which your registration can be backdated.

25-49 Special rules relating to registration Chapter 4 contains special rules relating to *registration in particular cases, as follows: Checklist of special rules Item

For this case …

See:

1A

Government entities

Division 149

1

GST branches

Division 54

1AA

Limited registration entities

Division 146

2

Non-profit sub-entities

Division 63

3

Non-residents making supplies connected with the indirect tax zone

Division 83

4

(Repealed by No 77 of 2017)

History S 25-49 amended by No 77 of 2017, s 3 and Sch 1 items 8 and 9, by inserting table item 1AA and repealing table item 4, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 4 formerly read:

“4

Offshore supplies other than goods or real property Division 84”

S 25-49 amended by No 52 of 2016, s 3 and Sch 1 item 11, by inserting table item 4, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 25-49 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in table item 3, column headed “For this case …”, applicable to a tax period that commences on or after 1 July 2015. S 25-49 amended by No 92 of 2000, s 3 and Sch 3 item 3, by inserting table item 3, effective 1 July 2000. S 25-49 amended by No 177 of 1999, s 3 and Sch 1 items 28 and 29, by inserting table items 1A and 2, effective 1 July 2000.

Subdivision 25-B — How your registration can be cancelled 25-50 When you must apply for cancellation of registration If you are *registered and you are not *carrying on any *enterprise, you must apply to the Commissioner in the *approved form for cancellation of your *registration. You must lodge your application within 21 days after the day on which you ceased to be carrying on any *enterprise.

25-55 When the Commissioner must cancel registration (1) The Commissioner must cancel your *registration if: (a) you have applied for cancellation of registration in the *approved form; and (b) at the time you applied for cancellation of registration, you had been registered for at least 12 months; and (c) the Commissioner is satisfied that you are not *required to be registered. Note: Refusing to cancel your registration under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 25-55(1) amended by No 73 of 2006, s 3 and Sch 5 item 70, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The Commissioner must cancel your *registration (even if you have not applied for cancellation of your registration) if: (a) the Commissioner is satisfied that you are not *carrying on an *enterprise; and (b) the Commissioner believes on reasonable grounds that you are not likely to carry on an enterprise for at least 12 months. Note: Cancelling your registration under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 25-55(2) amended by No 73 of 2006, s 3 and Sch 5 item 71, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(3) The Commissioner must notify you of any decision he or she makes in relation to you under this section. If the Commissioner decides to cancel your registration, the notice must specify the date of effect of the cancellation.

25-57 When the Commissioner may cancel your registration (1) The Commissioner may cancel your *registration if:

(a) less than 12 months after being registered, you apply for cancellation of registration in the *approved form; and (b) the Commissioner is satisfied that you are not *required to be registered. Note: Refusing to cancel your registration under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 25-57(1) amended by No 73 of 2006, s 3 and Sch 5 item 72, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) In considering your application, the Commissioner may have regard to: (a) how long you have been *registered; and (b) whether you have previously been registered; and (c) any other relevant matters. (3) The Commissioner must notify you of any decision he or she makes in relation to you under this section. If the Commissioner decides to cancel your registration, the notice must specify the date of effect of the cancellation. History S 25-57 inserted by No 156 of 2000, s 3 and Sch 5 item 1, effective 21 December 2000.

25-60 The date of effect of your cancellation (1) The Commissioner must decide the date on which the cancellation of your *registration under subsection 25-55(1) or (2) or section 25-57 takes effect. That date may be any day occurring before, on or after the day on which the Commissioner makes the decision. Note: Deciding the date of effect of the cancellation of your registration is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 25-60(1) amended by No 73 of 2006, s 3 and Sch 5 item 73, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 25-60(1) amended by No 156 of 2000, s 3 and Sch 5 item 2, by inserting ``or section 25-57'' after ``or (2)''. Under Sch 5 item 18, the Commissioner is authorised to decide as a date on which the cancellation of a registration under sec 25-57 takes effect, any day occurring on or after 1 July 2000.

(2) The *Australian Business Registrar must enter in the *Australian Business Register the date on which the cancellation of your *registration takes effect. History S 25-60(2) inserted by No 176 of 1999, s 3 and Sch 1 item 32, effective 1 July 2000.

25-65 Effect of backdating your cancellation of registration If the Commissioner decides under section 25-60, as the date of effect of the cancellation of your *registration (your cancellation day), a day before the day of the decision, your registration is taken: (a) for the purpose of determining whether a supply you made on or after your cancellation day was a *taxable supply; and (b) for the purpose of determining whether an acquisition you made on or after that day was a *creditable acquisition; and

(c) for the purpose of determining whether an importation you made on or after that date was a *creditable importation; to have been cancelled from and including your cancellation day.

25-99 Special rules relating to cancellation of registration Chapter 4 contains special rules relating to cancellation of *registration in particular cases, as follows: Checklist of special rules Item

For this case …

See:

1A

Government entities

Division 149

1

GST branches

Division 54

1AA

Limited registration entities

Division 146

1B

Non-profit sub-entities

Division 63

1C

(Repealed by No 77 of 2017)

2

Representatives of incapacitated entities Division 58

3

Resident agents acting for non-residents Division 57

History S 25-99 amended by No 77 of 2017, s 3 and Sch 1 items 10 and 11, by inserting table item 1AA and repealing table item 1C, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 1C formerly read:

1C

Offshore supplies other than goods or real property Division 84

S 25-99 amended by No 52 of 2016, s 3 and Sch 1 item 12, by inserting table item 1C, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 25-99 amended by No 118 of 2009, s 3 and Sch 1 item 14, by substituting “Division 58” for “Division 147” in table item 2, effective 4 December 2009. S 25-99 amended by No 177 of 1999, s 3 and Sch 1 items 30 and 31, by inserting table items 1A and 1B, effective 1 July 2000.

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 This Division tells you the tax periods that apply to you. You need to know this because your net amounts are worked out in respect of these tax periods.

History S 27-1 amended by No 39 of 2012, s 3 and Sch 1 item 38, by omitting “(the amounts payable by you or to you)” before “are worked out”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

27-5 General rule — 3 month tax periods The tax periods that apply to you are each period of 3 months ending on 31 March, 30 June, 30 September or 31 December in any year, except to the extent that: (a) an election is in force under section 27-10; or (b) the Commissioner determines otherwise under this Division. Note: Several provisions in Chapter 4 provide for different tax periods. In particular, Division 151 provides for annual tax periods. History S 27-5 amended by No 134 of 2004, s 3 and Sch 1 item 1, by inserting the Note at the end, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

27-10 Election of one month tax periods (1) The tax periods that apply to you are each individual month if, by notifying the Commissioner in the *approved form, you elect to have as the tax periods that apply to you each individual month. (2) The election takes effect on the day specified in the notice. However, the day specified must be 1 January, 1 April, 1 July or 1 October.

27-15 Determination of one month tax periods (1) The Commissioner must determine that the tax periods that apply to you are each individual month if: (a) the Commissioner is satisfied that your *GST turnover meets the *tax period turnover threshold; or (b) the Commissioner is satisfied that the period for which you will be *carrying on an *enterprise in the indirect tax zone is less than 3 months; or (c) the Commissioner is satisfied that you have a history of failing to comply with your obligations under a *taxation law. Note: Determining under this section the tax periods applying to you is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

History S 27-15(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (b), applicable to a tax period that commences on or after 1 July 2015. S 27-15(1) amended by No 80 of 2007, s 3 and Sch 2 item 4, by substituting “*GST turnover” for “*annual turnover” in para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 27-15(1) amended by No 73 of 2006, s 3 and Sch 5 item 74, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 27-15(1) amended by No 73 of 2001, s 3 and Sch 1 items 63 and 64, by substituting “law.” for “law; or” and by repealing para (d), applicable in relation to tax periods starting on or after 1 July 2001. Paragraph (d) formerly read: (d) your *income year is not the same as the *financial year. S 66(2) of No 73 of 2001 provided: Any determination made under section 27-15 of the A New Tax System (Goods and Services Tax) Act 1999 that: (a) is in force immediately before 1 July 2001; and (b) could not have been made on any ground other than the ground referred to in paragraph 27-15(1)(d) of that Act; is taken, on and after 1 July 2001, to have been revoked with effect from the start of that day.

(2) The determination takes effect on the day specified in the determination. However, the day specified must be 1 January, 1 April, 1 July or 1 October. Note: Deciding the date of effect of the determination is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 27-15(2) amended by No 73 of 2006, s 3 and Sch 5 item 75, by substituting “Subdivison 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2A) (Repealed by No 73 of 2001) History S 27-15(2A) repealed by No 73 of 2001, s 3 and Sch 1 item 65, applicable in relation to tax periods starting on or after 1 July 2001. S 2715(2A) formerly read: (2A) Paragraph (1)(d) does not apply to an entity that meets the requirements of subsection 63-5(2) for choosing to apply Division 63 (whether or not the entity chooses to apply that Division). S 66(2) of No 73 of 2001 provided: Any determination made under section 27-15 of the A New Tax System (Goods and Services Tax) Act 1999 that: (a) is in force immediately before 1 July 2001; and (b) could not have been made on any ground other than the ground referred to in paragraph 27-15(1)(d) of that Act; is taken, on and after 1 July 2001, to have been revoked with effect from the start of that day. S 27-15(2A) inserted by No 92 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000.

(3) The tax period turnover threshold is: (a) $20 million; or (b) such other amount as the regulations specify. However, if the regulations change the tax period turnover threshold, the change does not apply to you until the start of the next tax period that starts after the regulation in question comes into operation.

27-20 Withdrawing elections of one month tax periods (1) You may, by notifying the Commissioner in the *approved form, withdraw an election under section 27-10, unless your *GST turnover meets the *tax period turnover threshold. History S 27-20(1) amended by No 80 of 2007, s 3 and Sch 2 item 5, by substituting “*GST turnover” for “*annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2) The withdrawal takes effect on the day specified in the notice. However, the day specified: (a) must be 1 January, 1 April, 1 July or 1 October, or any day occurring before the election takes effect; and (b) must not be a day occurring earlier than 12 months after the election took effect.

27-22 Revoking elections of one month tax periods (1) The Commissioner may, if you so request in the *approved form, revoke your election under section 27-10, with effect from a day occurring earlier than 12 months after the election took effect, unless the Commissioner is satisfied that your *GST turnover meets the *tax period turnover threshold. Note: Refusing to revoke your election under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 27-22(1) amended by No 80 of 2007, s 3 and Sch 2 item 6, by substituting “*GST turnover” for “*annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 27-22(1) amended by No 73 of 2006, s 3 and Sch 5 item 76, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) In considering your request, the Commissioner may have regard to: (a) for how long the tax periods applying to you have been each individual month; and (b) whether you have previously been *registered, and whether such tax periods had applied to you; and (c) any other relevant matters. (3) The revocation: (a) takes effect on the day specified in the instrument of revocation; or (b) is taken to have had effect from a past day specified in the instrument of revocation. However, the day specified must be 1 January, 1 April, 1 July or 1 October. Note: Deciding the date of effect of the revocation is a reviewable decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 27-22(3) amended by No 73 of 2006, s 3 and Sch 5 item 77, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 27-22 inserted by No 156 of 2000, s 3 and Sch 5 item 3, effective 21 December 2000.

27-25 Revoking determinations of one month tax periods (1) The Commissioner must revoke a determination under section 27-15 relating to you if you so request, unless the Commissioner is satisfied that any of the grounds for making a determination under that section apply to you. Note: Refusing to revoke a determination under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 27-25(1) amended by No 73 of 2006, s 3 and Sch 5 item 78, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The revocation takes effect on the day specified in the instrument of revocation. However, the day

specified: (a) must be 1 January, 1 April, 1 July or 1 October; and (b) must not be a day occurring earlier than 12 months after the determination took effect. Note: Deciding the date of effect of the revocation is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 27-25(2) amended by No 73 of 2006, s 3 and Sch 5 item 79, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

27-30 Tax periods determined by the Commissioner to take account of changes in tax periods (1) For the purpose of ensuring the effective operation of this Division where: (a) you become *registered or *required to be registered; or (b) the tax periods applying to you have changed; the Commissioner may, by written notice given to you, determine that a period specified in the notice is a tax period that applies to you. Note: Determining under this section a tax period applying to you is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 27-30(1) amended by No 73 of 2006, s 3 and Sch 5 item 80, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 27-30(1) substituted by No 176 of 1999, s 3 and Sch 1 item 33, effective 1 July 2000. S 27-30(1) formerly read: (1) For the purpose of ensuring the effective operation of this Division where the tax periods have changed, the Commissioner may, by written notice given to you, determine that a period specified in the notice is a tax period that applies to you. Note: Determining under this section a tax period applying to you is a reviewable GST decision (see Division 7 of Part VI of the Taxation Administration Act 1953).

(2) The period specified in the notice may start earlier than the day on which the notice is given to you. (3) However, the period specified in the notice: (a) must be less than 3 months; and (b) must not overlap with any part of any other tax period for which you have already given a *GST return to the Commissioner. For the giving of GST returns to the Commissioner, see Division 31.

27-35 Changing the days on which your tax periods end (1) You may change the day in each year on which a tax period would otherwise end. However: (a) the day must be no more than 7 days earlier or 7 days later than a day on which one of the tax periods that applies to you would otherwise end if the days were not changed; and (b) the change must be consistent with the commercial accounting periods that apply to you. (2) If the day on which a tax period ends is changed, the next tax period starts on the day after that day.

27-37 Special determination of tax periods on request (1) The Commissioner may, in accordance with a request you make in the *approved form, determine the

tax periods applying to you to be the tax periods specified in the request if the Commissioner is satisfied that: (a) your *GST turnover meets the *tax period turnover threshold; and (b) the tax periods specified in the request are consistent with the commercial accounting periods that apply to you; and (c) the tax periods specified in the request would, if determined under this section, result in 12 complete tax periods in each year; and (d) any other requirements specified in the regulations are complied with. Note: Refusing a request for a determination under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 27-37(1) amended by No 80 of 2007, s 3 and Sch 2 item 7, by substituting “*GST turnover” for “*annual turnover” in para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 27-37(1) amended by No 73 of 2006, s 3 and Sch 5 item 81, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) A determination under this section overrides any determination under section 27-15 or 27-30 relating to tax periods applying to you.

27-38 Revoking special determination of tax periods (1) The Commissioner must revoke a determination under section 27-37 if the Commissioner is satisfied that any of the requirements of paragraphs 27-37(1)(a), (b), (c) and (d) are not complied with. Note: Revoking a determination under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 27-38(1) amended by No 73 of 2006, s 3 and Sch 5 item 82, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The revocation takes effect on the day specified in the instrument of revocation. However, the day specified must be 1 January, 1 April, 1 July or 1 October. Note: Deciding the date of effect of the revocation is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 27-38(2) amended by No 73 of 2006, s 3 and Sch 5 item 83, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(3) A revocation under this section revives any election under section 27-10, or any determination under section 27-15 or 27-30, relating to tax periods applying to you.

27-39 Tax periods of incapacitated entities (1) If an entity becomes an *incapacitated entity, the entity’s tax period at the time is taken to have ended at the end of the day before the entity became incapacitated. (2) If a tax period (the first tax period) ends on a particular day because of subsection (1), the next tax period starts on the day after that day and ends when the first tax period would have ended but for that subsection.

History S 27-39 inserted by No 118 of 2009, s 3 and Sch 1 item 15, effective 4 December 2009.

27-40 An entity’s concluding tax period (1) If: (a) an individual dies; or (b) another entity for any reason ceases to exist; the individual’s or entity’s tax period at the time is taken to have ceased at the end of the day before the death or cessation. History S 27-40(1) substituted by No 118 of 2009, s 3 and Sch 1 item 16, effective 4 December 2009. S 27-40(1) formerly read: (1) If: (a) an individual dies or becomes bankrupt; or (b) any other entity goes into liquidation or receivership or for any reason ceases to exist; the individual’s or entity’s tax period at the time is taken to have ceased at the end of the day before the death, bankruptcy, liquidation or receivership. S 27-40(1) substituted by No 176 of 1999, s 3 and Sch 1 item 34, effective 1 July 2000. S 27-40(1) formerly read: (1) If: (a) an individual dies, becomes bankrupt or ceases to *carry on any *enterprise; or (b) any other entity goes into liquidation or receivership, ceases to carry on any enterprise or for any reason ceases to exist; the individual’s or entity’s tax period at the time is taken to have ceased at the end of the day before the death, bankruptcy, cessation, liquidation or receivership.

(1A) If an entity ceases to *carry on any *enterprise, the entity’s tax period at the time is taken to have ceased at the end of the day on which the cessation occurred. History S 27-40(1A) inserted by No 176 of 1999, s 3 and Sch 1 item 34, effective 1 July 2000.

(2) If an entity’s *registration is cancelled, the entity’s tax period at the date of effect of the cancellation (the cancellation day) ceases at the end of the cancellation day.

27-99 Special rules relating to tax periods Chapter 4 contains special rules relating to tax periods, as follows: Checklist of special rules Item

For this case …

See:

1AAA

Annual tax periods

Division 151

1

Changes in the extent of creditable purpose

Division 129

1AA

GST groups

Division 48

1AB

Limited registration entities

Division 146

1AC

Payment of GST by instalments

Division 162

1A

Representatives of incapacitated entities

Division 58

2

Resident agents acting for non-residents

Division 57

History S 27-99 amended by No 77 of 2017, s 3 and Sch 1 item 12, by substituting table item 1AB, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 7 formerly read:

“1AB

Offshore supplies other than goods or real property Division 84”

S 27-99 amended by No 52 of 2016, s 3 and Sch 1 item 13, by substituting table items 1AB and 1AC for table item 1AB, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. Table item 1AB formerly read:

1AB Payment of GST by instalments Division 162 S 27-99 amended by No 118 of 2009, s 3 and Sch 1 items 17 and 18, by substituting table items 1AA and 1AB for table item 1AA, and substituting “Division 58” for “Division 147” in table item 1A, effective 4 December 2009. Table item 1AA formerly read: 1AA … Payment of GST by instalments … Division 162 S 27-99 amended by No 134 of 2004, s 3 and Sch 1 item 2, by inserting table item 1AAA, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 27-99 amended by No 73 of 2001, s 3 and Sch 1 item 24, by inserting table item 1AA, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. S 27-99 amended by No 176 of 1999, s 3 and Sch 1 item 35, by inserting table item 1A, effective 1 July 2000.

Division 29 — What is attributable to tax periods Table of Subdivisions 29-A The attribution rules 29-B Accounting on a cash basis 29-C Tax invoices and adjustment notes

29-1 What this Division is about This Division tells you the tax periods to which your taxable supplies, creditable acquisitions, creditable importations and adjustments are attributable. You need to know this to work out your net amounts under Part 2-4.

Note: This Division does not deal with your taxable importations, because they are not attributed to tax periods. See section 33-15 for payment of assessed GST on taxable importations. History S 29-1 amended by No 39 of 2012, s 3 and Sch 1 item 39, by substituting “assessed GST” for “GST” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Subdivision 29-A — The attribution rules 29-5 Attributing the GST on your taxable supplies (1) The GST payable by you on a *taxable supply is attributable to: (a) the tax period in which any of the *consideration is received for the supply; or (b) if, before any of the consideration is received, an *invoice is issued relating to the supply — the

tax period in which the invoice is issued. (2) However, if you *account on a cash basis, then: (a) if, in a tax period, all of the *consideration is received for a *taxable supply — GST on the supply is attributable to that tax period; or (b) if, in a tax period, part of the consideration is received — GST on the supply is attributable to that tax period, but only to the extent that the consideration is received in that tax period; or (c) if, in a tax period, none of the consideration is received — none of the GST on the supply is attributable to that tax period.

29-10 Attributing the input tax credits for your creditable acquisitions (1) The input tax credit to which you are entitled for a *creditable acquisition is attributable to: (a) the tax period in which you provide any of the *consideration for the acquisition; or (b) if, before you provide any of the consideration, an *invoice is issued relating to the acquisition — the tax period in which the invoice is issued. (2) However, if you *account on a cash basis, then: (a) if, in a tax period, you provide all of the *consideration for a *creditable acquisition — the input tax credit for the acquisition is attributable to that tax period; or (b) if, in a tax period, you provide part of the consideration — the input tax credit for the acquisition is attributable to that tax period, but only to the extent that you provided the consideration in that tax period; or (c) if, in a tax period, none of the consideration is provided — none of the input tax credit for the acquisition is attributable to that tax period. (3) If you do not hold a *tax invoice for a *creditable acquisition when you give to the Commissioner a *GST return for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable: (a) the input tax credit (including any part of the input tax credit) is not attributable to that tax period; and (b) the input tax credit (or part) is attributable to the first tax period for which you give to the Commissioner a GST return at a time when you hold that tax invoice. However, this subsection does not apply in circumstances of a kind determined in writing by the Commissioner to be circumstances in which the requirement for a tax invoice does not apply. For the giving of GST returns to the Commissioner, see Division 31. (4) If the *GST return for a tax period does not take into account an input tax credit attributable to that tax period: (a) the input tax credit is not attributable to that tax period; and (b) the input tax credit is attributable to the first tax period for which you give the Commissioner a GST return that does take it into account. Note: Section 93-5 or 93-15 may provide a time limit on your entitlement to an input tax credit. History S 29-10(4) amended by No 39 of 2012, s 3 and Sch 1 items 40 and 41, by omitting “states a *net amount that” after “for a tax period” and inserting “or 93-15” after “Section 93-5” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 29-10(4) amended by No 21 of 2010, s 3 and Sch 2 items 1 and 2, by substituting “a tax period” for “the tax period referred to in paragraph (3)(b)” and inserting the note at the end, applicable in relation to net amounts for tax periods starting on or after 1 July 2010.

S 29-10(4) inserted by No 156 of 2000, s 3 and Sch 6 item 2, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

29-15 Attributing the input tax credits for your creditable importations (1) The input tax credit to which you are entitled for a *creditable importation is attributable to the tax period in which you pay the *assessed GST on the importation. History S 29-15(1) amended by No 39 of 2012, s 3 and Sch 1 item 42, by substituting “*assessed GST” for “GST”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) However, if paragraph 33-15(1)(b) applies to payment of the *assessed GST on the importation, the input tax credit is attributable to the tax period in which the liability for the GST arose. History S 29-15(2) amended by No 39 of 2012, s 3 and Sch 1 item 43, by substituting “*assessed GST” for “GST” (first occurring), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 29-15(2) amended by No 41 of 2005, s 3 and Sch 10, item 1, by substituting “33-15(1)(b)” for “33-15(b)”, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. S 29-15(2) inserted by No 176 of 1999, s 3 and Sch 1 item 36, effective 1 July 2000.

29-20 Attributing your adjustments (1) An *adjustment that you have is attributable to the tax period in which you become aware of the adjustment. (2) However, if you *account on a cash basis, and the *adjustment arises from an *adjustment event as a result of which you are liable to provide *consideration, then: (a) if, in a tax period, all of the consideration is provided — the *adjustment is attributable to that tax period; or (b) if, in a tax period, part of the consideration is provided — the adjustment is attributable to that tax period, but only to the extent that the consideration is provided in that tax period; or (c) if, in a tax period, none of the consideration is provided — none of the adjustment is attributable to that tax period. (3) If: (a) you have a *decreasing adjustment arising from an *adjustment event; and (b) you do not hold an *adjustment note for the adjustment when you give to the Commissioner a *GST return for the tax period to which the adjustment (or any part of the adjustment) would otherwise be attributable; then: (c) the adjustment (including any part of the adjustment) is not attributable to that tax period; and (d) the adjustment (or part) is attributable to the first tax period for which you give to the Commissioner a GST return at a time when you hold that adjustment note. However, this subsection does not apply in circumstances of a kind determined in writing by the Commissioner to be circumstances in which the requirement for an adjustment note does not apply. For the giving of GST returns to the Commissioner, see Division 31.

29-25 Commissioner may determine particular attribution rules (1) The Commissioner may, in writing, determine the tax periods to which: (a) GST on *taxable supplies of a specified kind; or (b) input tax credits for *creditable acquisitions of a specified kind; or (c) input tax credits for *creditable importations of a specified kind; or (d) *adjustments of a specified kind; are attributable. (2) However, the Commissioner must not make a determination under this section unless satisfied that it is necessary to prevent the provisions of this Division and Chapter 4 applying in a way that is inappropriate in circumstances involving: (a) a supply or acquisition in which possession of goods passes, but title in the goods will, or may, pass at some time in the future; or (b) a supply or acquisition for which payment is made or an *invoice is issued, but use, enjoyment or passing of title will, or may, occur at some time in the future; or (c) a supply or acquisition occurring, but still being subject to a statutory cooling off period under an *Australian law; or (d) a supply or acquisition occurring before the supplier or *recipient knows it has occurred; or (e) a supply or acquisition occurring before the supplier or recipient knows the total *consideration; or (f) a supply or acquisition made under a contract that is subject to preconditions; or (g) a supply or acquisition made under a contract that provides for retention of some or all of the consideration until certain conditions are met; or (h) a supply or acquisition for which the GST treatment will be unknown until a later supply is made. History S 29-25(2) amended by No 32 of 2006, s 3 and Sch 4 item 1, by inserting para (h), applicable in relation to supplies made on or after 6 April 2006.

(3) Determinations under subsection (1) override the provisions of this Division (except this section) and Chapter 4, but only to the extent of any inconsistency.

29-39 Special rules relating to attribution rules Chapter 4 contains special rules relating to attribution rules, as follows: Checklist of special rules Item

For this case …

See:

 1

Agents and insurance brokers

Division 153

 2

Associates

Division 72

 3

Cancelled lay-by sales

Division 102

 4

Cessation of registration

Division 138

 5

Changes in the extent of creditable purpose

Division 129

 6

Changing your accounting basis

Division 159

 7

Company amalgamations

Division 90

 8

Deposits as security

Division 99

 8A

Distributions from deceased estates

Division 139

 8AA

Hire purchase agreements

Division 158

 8B

Non-deductible expenses

Division 69

 9

Pre-establishment costs

Division 60

10

Reimbursement of employees etc.

Division 111

11

Representatives of incapacitated entities

Division 58

11A

Second-hand goods

Division 66

12

Supplies and acquisitions made on a progressive or periodic basis

Division 156

13

Supplies of things acquired etc. without full input tax credits

Division 132

13A

Third party payments

Division 134

14

Tradex scheme goods

Division 141

History S 29-39 amended by No 12 of 2012, s 3 and Sch 3 item 7, by inserting table item 8AA, applicable in relation to hire purchase agreements entered into on or after 1 July 2012. S 29-39 amended by No 21 of 2010, s 3 and Sch 1 item 6, by inserting table item 13A, applicable in relation to payments made on or after 1 July 2010. S 29-39 amended by No 118 of 2009, s 3 and Sch 1 item 7, by inserting table item 11, effective 1 July 2000. S 29-39 amended by No 156 of 2000, s 3 and Sch 6 item 3, by repealing table item 11, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Table item 11 formerly read: “11 Returnable containers Division 93”. S 29-39 amended by No 156 of 2000, s 3 and Sch 4 item 3, by substituting “etc. without full input tax credits” for “, imported or applied to make financial supplies” in table item 13, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 29-39 amended by No 156 of 2000, s 3 and Sch 3 item 5, by inserting table item 8B, applicable in relation to net amounts for tax periods starting on or after 12 October 2000. S 29-39 amended by No 92 of 2000, s 3 and Sch 11 item 4E, by inserting table item 8A, effective 1 July 2000. S 29-39 amended by No 177 of 1999, s 3 and Sch 1 items 32 and 33, by inserting “and insurance brokers” in table item 1, and inserting table item 11A, effective 1 July 2000. S 29-39 amended by No 176 of 1999, s 3 and Sch 7 item 10, by inserting table item 14, effective 1 July 2000.

Subdivision 29-B — Accounting on a cash basis 29-40 Choosing to account on a cash basis (1) You may choose to *account on a cash basis, with effect from the first day of the tax period that you choose, if: (a) you are a *small business entity (other than because of subsection 328-110(4) of the *ITAA 1997) for the *income year in which you make your choice; or (ab) you do not carry on a *business and your *GST turnover does not exceed the *cash accounting turnover threshold; or (b) for income tax purposes, you account for your income using the receipts method; or (c) each of the *enterprises that you *carry on is an enterprise of a kind that the Commissioner determines, in writing, to be a kind of enterprise in respect of which a choice to *account on a cash basis may be made under this section. History S 29-40(1) amended by No 80 of 2007, s 3 and Sch 2 items 8 to 11, by substituting “You may choose to *account on a cash basis, with effect from the first day of the tax period that you choose, if” for “If”, substituting paras (a) and (ab) for para (a), substituting “this section.” for “this section;” in para (c) and omitting “you may choose to account on a cash basis, with effect from the first day of the tax period that you choose.”

after para (c), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Act No 80 of 2007, s 3 and Sch 2 item 68, contained the following transitional provision: 68 Transitional — choice to account on a cash basis (1) This item applies to you if: (a) before 1 July 2007, you chose to account on a cash basis under paragraph 29-40(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) your choice was in effect immediately before 1 July 2007. (2) If you are carrying on a business on 1 July 2007, your choice continues to have effect as if it had been made under paragraph 2940(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule. (3) If you are not carrying on a business on 1 July 2007, your choice continues to have effect as if it had been made under paragraph 2940(1)(ab) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule. Para (a) formerly read: (a) your *annual turnover does not exceed the *cash accounting turnover threshold; or S 29-40(1) substituted by No 176 of 1999, s 3 and Sch 1 item 37, effective 1 July 2000. S 29-40(1) formerly read: (1) If your *annual turnover does not exceed the *cash accounting turnover threshold, you may choose to *account on a cash basis, with effect from the first day of the tax period that you choose.

(2) (Repealed by No 80 of 2006) History S 29-40(2) repealed by No 80 of 2006, s 3 and Sch 12 item 1, applicable in relation to net amounts for tax periods starting on or after 30 June 2006. No 80 of 2006, s 3 and Sch 12 item 2 contains the following saving provision: Saving provision (1) If: (a) you made a choice under subsection 29-40(2) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) the choice was in force immediately before the start of the first tax period applying to you that is a tax period starting on or after 30 June 2006; the choice continues in force after the start of that tax period as if it had been made under section 157-5 of that Act as amended. (2) However, this item does not apply, and the choice ceases to be in force from the start of that tax period, if the choice could not have been made after the start of that tax period because of subsection 157-5(3) of that Act as amended. S 29-40(2) formerly read: (2) However, any charitable institution, any trustee of a charitable fund, any *gift-deductible entity or any *government school may choose to *account on a cash basis, with effect from the first day of the tax period that the institution, trustee or entity chooses, whether or not paragraph (1)(a), (b) or (c) applies. S 29-40(2) amended by No 92 of 2000, s 3 and Sch 1 item 2A, by substituting “, any *gift-deductible entity or any *government school” for “or any *gift-deductible entity”, effective 1 July 2000. S 29-40(2) amended by No 176 of 1999, s 3 and Sch 1 item 38, by substituting “whether or not paragraph (1)(a), (b) or (c) applies” for “whether or not its *annual turnover exceeds the *cash accounting turnover threshold”, effective 1 July 2000.

(2A) (Repealed by No 80 of 2006) History S 29-40(2A) repealed by No 80 of 2006, s 3 and Sch 12 item 1, applicable in relation to net amounts for tax periods starting on or after 30 June 2006. S 29-40(2A) formerly read: (2A) Subsection (2) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Subsection (2) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 29-40(2A) inserted by No 95 of 2004, s 3 and Sch 10 item 4, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

(3) The cash accounting turnover threshold is: (a) $2 million; or

(b) such higher amount as the regulations specify. History S 29-40(3) amended by No 80 of 2007, s 3 and Sch 2 item 12, by substituting para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Para (a) formerly read: (a) $1,000,000; or S 29-40(3) amended by No 176 of 1999, s 3 and Sch 1 item 39, by substituting “$1,000,000” for “$500,000” in para (a), effective 1 July 2000.

29-45 Permission to account on a cash basis (1) The Commissioner may permit you to *account on a cash basis if: (a) you apply to the Commissioner in the *approved form for permission to account on a cash basis; and (b) the Commissioner is satisfied that, having regard to: (i) the nature and size of the *enterprise that you *carry on; and (ii) the nature of the accounting system that you use; (iii) (Repealed by 176 of 1999) it is appropriate to permit you to account on a cash basis. Note: Refusing to permit you to account on a cash basis is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 29-45(1) amended by No 73 of 2006, s 3 and Sch 5 item 84, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 29-45(1) amended by No 176 of 1999, s 3 and Sch 1 items 40 and 41, by omitting ``and'' from subpara (b)(ii) and repealing subpara (b)(iii), effective 1 July 2000. Subpara (b)(iii) formerly read: (iii) how you account for income tax purposes;

(2) The Commissioner must notify you in writing of any decision he or she makes in relation to you under this section. If the Commissioner decides to permit you to *account on a cash basis, the notice must specify the date of effect of your permission. Note: Deciding the date of effect of your permission to account on a cash basis is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 29-45(2) amended by No 73 of 2006, s 3 and Sch 5 item 85, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

29-50 Ceasing to account on a cash basis (1) You cease to *account on a cash basis if: (a) in a case to which paragraph 29-40(1)(a) applied — you are not a *small business entity of the kind referred to in that paragraph for an *income year and you do not have permission to *account on a cash basis; or (ab) in a case to which paragraph 29-40(1)(ab) applied — you do not satisfy the requirements of that paragraph and you do not have permission to account on a cash basis; or (b) you notify the Commissioner, in the *approved form, that you are ceasing to *account on a cash basis.

History S 29-50(1) amended by No 80 of 2007, s 3 and Sch 2 item 13, by substituting paras (a) and (ab) for para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Para (a) formerly read: (a) your *annual turnover meets the *cash accounting turnover threshold and you do not have permission to *account on a cash basis; or

(2) The date of effect of your cessation is the first day of the next tax period to commence after: (a) if paragraph (1)(a) applies — the start of the *income year referred to in that paragraph; or (b) if paragraph (1)(ab) applies — you do not satisfy the requirements of paragraph 29-40(1)(ab); or (c) if paragraph (1)(b) applies — you notify the Commissioner. History S 29-50(2) substituted by No 80 of 2007, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 29-50(2) formerly read: (2) The date of effect of your cessation is the first day of the next tax period to commence after your *annual turnover meets the *cash accounting turnover threshold, or you notify the Commissioner, as the case may be.

(3) The Commissioner must revoke any permission for you to *account on a cash basis if the Commissioner is satisfied that: (a) either: (i) you carry on a *business but you are not a *small business entity (other than because of subsection 328-110(4) of the *ITAA 1997) for an *income year; or (ii) you do not carry on a business and your *GST turnover meets the *cash accounting turnover threshold; and (b) it is not appropriate to permit you to account on a cash basis. Note: Revoking your permission to account on a cash basis is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 29-50(3) amended by No 80 of 2007, s 3 and Sch 2 item 15, by substituting para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Para (a) formerly read: (a) your *annual turnover meets the *cash accounting turnover threshold; and S 29-50(3) amended by No 73 of 2006, s 3 and Sch 5 item 86, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(4) The Commissioner must notify you in writing of his or her decision under subsection (3). The notice must specify the date of effect of the revocation, which can be the first day of any tax period starting before, on or after the day on which the Commissioner makes the decision. Note: Deciding the date of effect of the revocation of your permission to account on a cash basis is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 29-50(4) amended by No 73 of 2006, s 3 and Sch 5 item 87, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(5) (Repealed by No 80 of 2006) History S 29-50(5) repealed by No 80 of 2006, s 3 and Sch 12 item 3, applicable in relation to net amounts for tax periods starting on or after 30 June 2006. S 29-50(5) formerly read: (5) Subject to subsection (6), paragraph (1)(a) and subsection (3) do not apply in relation to any charitable institution, any trustee of a charitable fund or any *gift-deductible entity.

S 29-50(5) amended by No 95 of 2004, s 3 and Sch 10 item 5, by substituting “Subject to subsection (6), paragraph (1)(a)” for “Paragraph (1) (a)”, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

(6) (Repealed by No 80 of 2006) History S 29-50(6) repealed by No 80 of 2006, s 3 and Sch 12 item 3, applicable in relation to net amounts for tax periods starting on or after 30 June 2006. S 29-50(6) formerly read: (6) Subsection (5) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Subsection (5) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 29-50(6) inserted by No 95 of 2004, s 3 and Sch 10 item 6, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

29-69 Special rules relating to accounting on a cash basis 29-69 Chapter 4 contains special rules relating to accounting on a cash basis, as follows: Checklist of special rules Item

For this case …

See:

1

Accounting basis of charities etc. Division 157

2

Hire purchase agreements

Division 158

History S 29-69 amended by No 169 of 2012, s 3 and Sch 2 item 71, by substituting “charities” for “charitable institutions” in table item 1, effective 3 December 2012. S 29-69 amended by No 12 of 2012, s 3 and Sch 3 item 8, by inserting table item 2, applicable in relation to hire purchase agreements entered into on or after 1 July 2012. S 29-69 inserted by No 80 of 2006, s 3 and Sch 12 item 4, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

Subdivision 29-C — Tax invoices and adjustment notes 29-70 Tax invoices (1) A tax invoice is a document that complies with the following requirements: (a) it is issued by the supplier of the supply or supplies to which the document relates, unless it is a *recipient created tax invoice (in which case it is issued by the *recipient); (b) it is in the *approved form; (c) it contains enough information to enable the following to be clearly ascertained: (i) the supplier’s identity and the supplier’s *ABN; (ii) if the total *price of the supply or supplies is at least $1,000 or such higher amount as the regulations specify, or if the document was issued by the recipient — the recipient’s identity or the recipient’s ABN; (iii) what is supplied, including the quantity (if applicable) and the price of what is supplied; (iv) the extent to which each supply to which the document relates is a *taxable supply;

(v) the date the document is issued; (vi) the amount of GST (if any) payable in relation to each supply to which the document relates; (vii) if the document was issued by the recipient and GST is payable in relation to any supply — that the GST is payable by the supplier; (viii) such other matters as the regulations specify; (d) it can be clearly ascertained from the document that the document was intended to be a tax invoice or, if it was issued by the recipient, a recipient created tax invoice. Note: If the recipient is a member of a GST group, section 48-57 may relax the requirements relating to the recipient’s identity or the recipient’s ABN. History S 29-70(1) substituted by No 74 of 2010, s 3 and Sch 3 item 1, applicable in relation to net amounts for tax periods starting on or after 1 July 2010. S 29-70(1) formerly read: (1) A tax invoice for a *taxable supply: (a) must be issued by the supplier, unless it is a *recipient created tax invoice (in which case it must be issued by the *recipient); and (b) must set out the *ABN of the entity that issues it; and (c) must set out the *price for the supply; and (d) must contain such other information as the regulations specify; and (e) must be in the *approved form. However, the Commissioner may treat as a tax invoice a particular document that is not a tax invoice. S 29-70(1) amended by No 176 of 1999, s 3 and Sch 1 item 42, by inserting “However, the Commissioner may treat as a tax invoice a particular document that is not a tax invoice.”, effective 1 July 2000.

(1A) A document issued by an entity to another entity may be treated by the other entity as a *tax invoice for the purposes of this Act if: (a) it would comply with the requirements for a tax invoice but for the fact that it does not contain certain information; and (b) all of that information can be clearly ascertained from other documents given by the entity to the other entity. Note: The requirements for a tax invoices are primarily contained in subsection (1), but can be affected by sections 48-57 and 54-50. History S 29-70(1A) inserted by No 74 of 2010, s 3 and Sch 3 item 1, applicable in relation to net amounts for tax periods starting on or after 1 July 2010.

(1B) However, the Commissioner may treat as a *tax invoice a particular document that would not, apart from this subsection, be a tax invoice. History S 29-70(1B) amended by No 39 of 2012, s 3 and Sch 1 item 44, by repealing the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. The note formerly read: Note: A request to the Commissioner, to which the Commissioner agrees, to treat a document as a tax invoice is taken to be a notification of your entitlement to the relevant input tax credit: see subsection 105-55(2A) in Schedule 1 to the Taxation Administration Act 1953.

S 29-70(1B) inserted by No 74 of 2010, s 3 and Sch 3 item 1, applicable in relation to net amounts for tax periods starting on or after 1 July 2010.

(2) The supplier of a *taxable supply must, within 28 days after the *recipient of the supply requests it, give to the recipient a *tax invoice for the supply, unless it is a *recipient created tax invoice.

(3) A recipient created tax invoice is a *tax invoice belonging to a class of tax invoices that the Commissioner has determined in writing may be issued by the *recipient of a *taxable supply.

29-75 Adjustment notes (1) An adjustment note for an *adjustment that arises from an *adjustment event relating to a *taxable supply: (a) must be issued by the supplier of the *taxable supply in the circumstances set out in subsection (2); and (b) must set out the *ABN of the entity that issues it; and (c) must contain such other information as the Commissioner determines in writing; and (d) must be in the *approved form. However, the Commissioner may treat as an adjustment note a particular document that is not an adjustment note. History S 29-75(1) amended by No 177 of 1999, s 3 and Sch 1 item 34, by substituting para (a), effective 1 July 2000. Para (a) formerly read: (a) must be issued by the supplier of the *taxable supply, unless any *tax invoice relating to the supply would have been a *recipient created tax invoice (in which case it must be issued by the *recipient of the supply); and S 29-75(1) amended by No 176 of 1999, s 3 and Sch 1 item 43, by inserting ``However, the Commissioner may treat as an adjustment note a particular document that is not an adjustment note.'', effective 1 July 2000.

(2) The supplier of the *taxable supply must: (a) within 28 days after the *recipient of the supply requests the supplier to give an *adjustment note for the *adjustment relating to the supply; or (b) if the supplier has issued a *tax invoice in relation to the supply (or the recipient has requested one) and the supplier becomes aware of the adjustment before an adjustment note is requested — within 28 days after becoming aware of that fact; give to the recipient an *adjustment note for the *adjustment, unless any *tax invoice relating to the supply would have been a *recipient created tax invoice (in which case it must be issued by the recipient). History S 29-75(2) amended by No 177 of 1999, s 3 and Sch 1 items 35 and 36, by substituting para (b) and inserting ``(in which case it must be issued by the recipient)'' at the end of the subsection, effective 1 July 2000. Para (b) formerly read: (b) if, before receiving such a request, the supplier becomes aware of the adjustment — within 28 days after becoming aware of that fact;

(3) However, in circumstances that the Commissioner determines in writing, paragraph (2)(b) has effect as if the number of days referred to in that paragraph is the number of days specified in the determination in relation to those circumstances. History S 29-75(3) inserted by No 92 of 2000, s 3 and Sch 11 item 5, effective 1 July 2000.

(4) Those circumstances may, for example, include the kind of the *taxable supply. History S 29-75(4) inserted by No 92 of 2000, s 3 and Sch 11 item 5, effective 1 July 2000.

29-80 Tax invoices and adjustment notes not required for low value transactions

(1) Subsections 29-10(3) and 29-70(2) do not apply to a *creditable acquisition that relates to a *taxable supply the *value of which does not exceed $50, or such higher amount as the regulations specify. (2) Subsections 29-20(3) and 29-75(2) do not apply to a *decreasing adjustment of an amount that does not exceed $50, or such higher amount as the regulations specify. History S 29-80(2) amended by No 92 of 2000, s 3 and Sch 11 item 6, by substituting “of an amount that” for “that relates to a *taxable supply the *value of which”, effective 1 July 2000.

CCH Note For the purposes of s 29-80(1), with effect from 1 July 2007, the amount of $75 is specified. For the purposes of s 29-80(2), with effect from 1 July 2010, the amount of $75 is specified. For details, see reg 29-80.01 and 29-80.02 of the A New Tax System (Goods and Services Tax) Regulations 1999.

29-99 Special rules relating to tax invoices and adjustment notes Chapter 4 contains special rules relating to tax invoices and adjustment notes, as follows: Checklist of special rules Item

For this case …

See:

1

Agents and insurance brokers

Division 153

1A

Annual apportionment of creditable purpose

Division 131

2

Gambling

Division 126

3

GST branches

Division 54

3A

GST groups

Division 48

4

Non-residents making supplies connected with the indirect tax zone

Division 83

4A

Offshore supplies

Division 84

5

Sale of freehold interest etc.

Division 75

History S 29-99 amended by No 77 of 2017, s 3 and Sch 1 item 13, by substituting table item 4A, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 4A formerly read:

4A

Offshore supplies other than goods or real property Division 84

S 29-99 amended by No 52 of 2016, s 3 and Sch 1 item 14, by inserting table item 4A, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 29-99 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in table item 4, column headed “For this case …”, applicable to a tax period that commences on or after 1 July 2015. S 29-99 amended by No 74 of 2010, s 3 and Sch 3 item 2, by inserting table item 3A, applicable in relation to net amounts for tax periods starting on or after 1 July 2010. S 29-99 amended by No 134 of 2004, s 3 and Sch 2 item 7, by inserting table item 1A, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 29-99 amended by No 156 of 2000, s 3 and Sch 6 item 4, by inserting table item 5, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 29-99 amended by No 92 of 2000, s 3 and Sch 3 item 4, by inserting table item 4, effective 1 July 2000. S 29-99 amended by No 177 of 1999, s 3 and Sch 1 item 37, by inserting “and insurance brokers” in table item 1, effective 1 July 2000.

Part 2-7 — Returns, payments and refunds Division 31 — GST returns 31-1 What this Division is about This Division is about your obligation (if you are registered or required to be registered) to give to the Commissioner GST returns for each tax period.

For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.

31-5 Who must give GST returns (1) If you are *registered or *required to be registered, you must give to the Commissioner a *GST return for each tax period. (2) You must give the return whether or not: (a) your *net amount for the tax period is zero; or (b) you are liable for the GST on any *taxable supplies that are attributable to the tax period.

31-8 When GST returns must be given — quarterly tax periods (1) If a tax period applying to you is a *quarterly tax period, you must give your *GST return for the tax period to the Commissioner: (a) as provided in the following table; or (b) within such further period as the Commissioner allows. When quarterly GST returns must be given Item

If this day falls within the quarterly tax period …

Give the GST return to the Commissioner on or before this day:

1

1 September

the following 28 October

.................................... 2

1 December

the following 28 February

.................................... 3

1 March

the following 28 April

.................................... 4

1 June

the following 28 July

(2) A tax period is a quarterly tax period if: (a) it is a period of 3 months; or (b) it would be a period of 3 months but for the application of section 27-30 or 27-35. Note: Under section 27-30, a tax period can be determined to take account of changes in tax periods. Under section 27-35, the start or finish of a 3 month tax period can vary by up to 7 days from the start or finish of a normal quarter.

History S 31-8 inserted by No 73 of 2001, s 3 and Sch 1 item 1, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

31-10 When GST returns must be given — other tax periods History S 31-10 heading substituted by No 73 of 2001, s 3 and Sch 1 item 2, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 31-10 heading formerly read: When GST returns must be given

(1) You must give your *GST return for a tax period (other than a *quarterly tax period) to the Commissioner: (a) on or before the 21st day of the month following the end of that tax period; or (b) within such further period as the Commissioner allows. History S 31-10(1) amended by No 73 of 2001, s 3 Sch 1 item 3, by inserting ``(other than a *quarterly tax period)'' after ``a tax period'', applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

(2) However, if the tax period ends during the first 7 days of a month, you must give the *GST return to the Commissioner: (a) on or before the 21st day of that month; or (b) within such further period as the Commissioner allows. History S 31-10(2) inserted by No 176 of 1999, s 3 and Sch 1 item 44, effective 1 July 2000.

31-15 The form and contents of GST returns (1) Your *GST return for a tax period must be in the *approved form. History S 31-15(1) substituted by No 73 of 2001, s 3 and Sch 1 item 4, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 31-15(1) formerly read: (1) Your *GST return for a tax period must: (a) be in the *approved form; and (b) state your *net amount for the tax period; and (c) set out such other information as the approved form requires; and (d) be signed in accordance with section 388-75 in Schedule 1 to the Taxation Administration Act 1953. S 31-15(1) amended by No 92 of 2000, s 3 and Sch 9 item 1, by substituting “section 388-75 in Schedule 1 to the Taxation Administration Act 1953” for “section 31-30” in para (d), applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year.

(2) However, if during the tax period: (a) you are not liable for the GST on any *taxable supplies, and you did not make any supplies that would have been taxable supplies had they not been *GST-free or *input taxed; and (b) you are not liable for the GST on any *taxable importations the GST on which is payable at the time when GST on taxable supplies is normally payable; and (c) you are not entitled to the input tax credits on any *creditable acquisitions or *creditable importations;

you may give your *GST return for the period to the Commissioner in the manner the Commissioner requires. (3) (Repealed by No 21 of 2015) History S 31-15(3) repealed by No 21 of 2015, s 3 and Sch 7 item 2, applicable in relation to tax periods starting after 19 March 2015. S 31-15(3) formerly read: (3) The fact that, in your *GST return for the *tax period, your *net amount for the *tax period is worked out: (a) in the way specified in section 17-5; and (b) not in the way specified in the *approved form for a GST return; does not prevent your GST return for the tax period being treated as being in the approved form. S 31-15(3) inserted by No 92 of 2000, s 3 and Sch 6 item 3, effective 1 July 2000.

31-20 Additional GST returns (1) You must, if required by the Commissioner, whether before or after the end of a tax period, give to the Commissioner, within the time required, a *GST return or a further or fuller GST return for the tax period or a specified period, whether or not you have given the Commissioner a GST return for the tax period under section 31-5. History S 31-20(1) substituted by No 39 of 2012, s 3 and Sch 1 item 45, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 31-20(1) formerly read: (1) In addition to the *GST returns required under section 31-5, you must give to the Commissioner such further or fuller GST returns as the Commissioner directs you to give (including any GST return in your capacity as agent or trustee).

(2) The *approved form for a further or fuller *GST return may require information to be provided relating to: (a) the tax period to which the return relates; or (b) one or more preceding tax periods; or (c) both the tax period to which the return relates, and one or more preceding tax periods. History S 31-20(2) substituted by No 73 of 2001, s 3 and Sch 1 item 5, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 31-20(2) formerly read: (2) The Commissioner may direct that a *GST return given under this section need not state your *net amount for a tax period for which a GST return has been given under section 31-15. S 31-20(2) inserted by No 176 of 1999, s 3 and Sch 1 item 45, effective 1 July 2000.

31-25 Electronic lodgment of GST returns (1) You may give your *GST returns to the Commissioner by *lodging them electronically. Note: Section 388-75 in Schedule 1 to the Taxation Administration Act 1953 deals with signing returns. History S 31-25(1) amended by No 92 of 2000, s 3 and Sch 9 item 2, by inserting the Note at the end, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year.

(2) However, if your *GST turnover meets the *electronic lodgment turnover threshold, you must give your *GST returns to the Commissioner by *lodging them electronically, unless the Commissioner otherwise approves.

Note 1: A penalty applies if you fail to lodge your GST return electronically as required — see section 288-10 in Schedule 1 to the Taxation Administration Act 1953. Note 2: If you lodge your GST return electronically, you must also electronically notify the Commissioner of other BAS amounts — see section 38880 in that Schedule. History S 31-25(2) amended by No 80 of 2007, s 3 and Sch 2 item 16, by substituting “*GST turnover” for “*annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 31-25(2) amended by No 92 of 2000, s 3 and Sch 9 items 3 and 4, by substituting ``unless the Commissioner otherwise approves'' for ``unless the Commissioner is satisfied that it is not practicable for you to lodge your returns electronically'', and by substituting ``388-80'' for ``288-5'', applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. S 31-25(2) amended by No 179 of 1999, s 3 and Sch 12 item 1, by inserting Notes 1 and 2, effective 1 July 2000. S 31-25(2) amended by No 176 of 1999, s 3 and Sch 1 item 46, by inserting ``, unless the Commissioner is satisfied that it is not practicable for you to lodge your returns electronically'', effective 1 July 2000.

(3) A *GST return is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner. (4) The electronic lodgment turnover threshold is: (a) $20 million; or (b) such higher amount as the regulations specify.

31-30 GST returns treated as being duly made (Repealed by No 2 of 2015) History S 31-30 repealed by No 2 of 2015, s 3 and Sch 2 item 21, effective 1 July 2015. S 31-30 formerly read: 31-30 GST returns treated as being duly made A *GST return purporting to be made or signed by or on behalf of an entity is treated as having been duly made by the entity or with the entity’s authority until the contrary is proved. S 31-30 inserted by No 39 of 2012, s 3 and Sch 1 item 46, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Former s 31-30 repealed by No 92 of 2000, s 3 and Sch 9 item 5, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. S 31-30 formerly read: 31-30 Signing GST returns (1) You must sign your *GST returns unless they are *lodged electronically. (2) Any *GST return of yours that is *lodged electronically: (a) if you give it to the Commissioner — must contain your *electronic signature; or (b) if a *registered tax agent gives it to the Commissioner on your behalf — must contain the registered tax agent’s electronic signature.

31-99 Special rules relating to GST returns Chapter 4 contains special rules relating to *GST returns, as follows: Checklist of special rules Item

For this case …

See:

1A

Annual tax periods

Division 151

1

GST branches

Division 54

2

GST groups

Division 48

3

GST joint ventures

Division 51

4

Insurance

Division 78

4A

Payment of GST by instalments

Division 162

4B

Representatives of incapacitated entities Division 58

5

Resident agents acting for non-residents Division 57

6

Supplies in satisfaction of debts

Division 105

History S 31-99 amended by No 118 of 2009, s 3 and Sch 1 item 19, by inserting table item 4B, effective 4 December 2009. S 31-99 amended by No 134 of 2004, s 3 and Sch 1 item 3, by inserting table item 1A, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 31-99 amended by No 73 of 2001, s 3 and Sch 1 item 25, by inserting table item 4A, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Division 33 — Payments of GST 33-1 What this Division is about

This Division is about your obligation to pay to the Commonwealth amounts of GST that remain after off-setting your entitlements to input tax credits. The obligation to pay arises for any of your assessed net amounts that are greater than zero.

Note 1A: For provisions about assessment (including self-assessment), see Division 155 in Schedule 1 to the Taxation Administration Act 1953. Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953. Note 2: For provisions about collection and recovery of GST, see Subdivision 105-C, and Part 4-15, in Schedule 1 to the Taxation Administration Act 1953. Note 3: Payments of GST on importations of goods are dealt with separately in section 33-15 of this Act. Note 4: For taxable supplies of new residential premises or potential residential land, section 14-250 in Schedule 1 to the Taxation Administration Act 1953 may require the recipient to pay to the Commissioner an amount representing the GST on the supply, and the supplier is then entitled to a credit for that payment under section 18-60 in that Schedule. History S 33-1 amended by No 23 of 2018, s 3 and Sch 5 item 5, by inserting note 4, effective 1 April 2018. No 23 of 2018, s 3 and Sch 5 Pt 3 contain the following application provisions: Part 3 — Application of amendments 26 General rule The amendments made by this Schedule apply in relation to supplies for which any of the consideration (other than consideration provided as a deposit) is first provided on or after 1 July 2018, whether a contract for the supply was entered into before, on or after the commencement of this Schedule. 27 Existing contracts Despite item 26, if a contract for a supply was entered into before 1 July 2018, the amendments made by this Schedule do not apply in relation to the supply if consideration for the supply (other than consideration provided as a deposit) is first provided before 1 July 2020. 28 Existing property development arrangements

If: (a) an arrangement entered into before 1 July 2018 between: (i) an entity (the supplier) making a taxable supply that is, or includes, a supply to which subsection 14-250(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Schedule applies; and (ii) one or more entities (not including the entity to which the supply is made), at least one of whom is supplying (or is to supply) development services in relation to the real property to which the supply relates; deals with the distribution, between the parties to the arrangement, of the consideration for the supply; and (b) under the arrangement: (i) an amount is to be distributed to the supplier for the payment of the supplier’s liability to GST for the supply (less any relevant entitlements to input tax credits); or (ii) distributions of the consideration, between the parties, are to be adjusted to take into account that liability; and (c) were that amount to be distributed under the arrangement, or were the distributions to be so adjusted, the parties would not be in the same position as they would be if an amount were not payable, under section 14-250 in that Schedule as so amended, in relation to the supply; and (d) a payment has been made under that section in relation to the supply; the amount of the payment is taken, for the purposes of the arrangement, to have been received by the supplier in relation to the supply. S 33-1 amended by No 39 of 2012, s 3 and Sch 1 items 47 and 48, by substituting “assessed net amounts” for “net amounts” and inserting Note 1A, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 33-1 amended by No 73 of 2006, s 3 and Sch 5 item 88, by substituting Notes 1, 2 and 3 for the notes, effective 1 July 2006. The notes formerly read: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953. For provisions about collection and recovery of GST, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act. Note: Payments of GST on importations of goods are dealt with separately in section 33-15.

S 33-1 amended by No 179 of 1999, s 3 and Sch 2 item 5, by inserting “For provisions about collection and recovery of GST, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act.”, effective 22 December 1999.

33-3 When payments of assessed net amounts must be made — quarterly tax periods If: (a) the *assessed net amount for a tax period applying to you is greater than zero; and (b) the tax period is a *quarterly tax period; you must pay the assessed net amount to the Commissioner as follows: When quarterly GST payments must be made Item

If this day falls within the quarterly tax period …

Pay the assessed net amount to the Commissioner on or before this day:

1

1 September

the following 28 October

.................................... 2

1 December

the following 28 February

.................................... 3

1 March

the following 28 April

.................................... 4

1 June

the following 28 July

History S 33-3 amended by No 39 of 2012, s 3 and Sch 1 items 50 to 52, by substituting “*assessed net amount” for “*net amount” in para (a), “must pay the assessed net amount” for “must pay the net amount” and “assessed net amount” for “net amount” in the table, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 33-3 inserted by No 73 of 2001, s 3 and Sch 1 item 6, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

33-5 When payments of assessed net amounts must be made — other tax periods (1) If the *assessed net amount for a tax period (other than a *quarterly tax period) applying to you is greater than zero, you must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of that tax period. History S 33-5(1) amended by No 39 of 2012, s 3 and Sch 1 items 54 and 55, by substituting “*assessed net amount for” for “*net amount for” and “assessed net amount to” for “net amount to”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 33-5(1) amended by No 73 of 2001, s 3 and Sch 1 item 8, by inserting “(other than a *quarterly tax period)” after “a tax period”, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

(2) However, if the tax period ends during the first 7 days of a month, you must pay the *assessed net amount to the Commissioner on or before the 21st day of that month. History S 33-5(2) amended by No 39 of 2012, s 3 and Sch 1 item 56, by substituting “*assessed net amount” for “*net amount”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

33-10 How payment of assessed net amounts are made (1) You may pay by *electronic payment any *assessed net amounts payable by you. Any amounts of an assessed net amount that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner. History S 33-10(1) amended by No 39 of 2012, s 3 and Sch 1 items 58 and 59, by substituting “any *assessed net amounts” for “any *net amounts” and “an assessed net amount” for “a net amount”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 33-10(1) amended by No 73 of 2001, s 3 and Sch 1 item 9, by omitting “under section 33-5” from after “payable by you”, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

(2) However, if your *GST turnover meets the *electronic lodgment turnover threshold, you must pay by *electronic payment any *assessed net amounts payable by you. Note 1: A penalty applies if you fail to pay electronically as required — see section 288-20 in Schedule 1 to the Taxation Administration Act 1953. Note 2: You must also pay other tax debts electronically — see section 8AAZMA in that Act. History S 33-10(2) amended by No 39 of 2012, s 3 and Sch 1 item 60, by substituting “*assessed net amounts” for “*net amounts”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 33-10(2) amended by No 80 of 2007, s 3 and Sch 2 item 17, by substituting “*GST turnover” for “*annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 33-10(2) amended by No 73 of 2001, s 3 and Sch 1 item 9, by omitting “under section 33-5” from after “payable by you”, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 33-10(2) amended by No 92 of 2000, s 3 and Sch 9 item 6, by substituting “8AAZMA in that Act” for “288-15 in that Schedule” in Note 2, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year.

S 33-10(2) amended by No 179 of 1999, s 3 and Sch 12 item 2, by substituting Notes 1 and 2 for the Note, effective 1 July 2000. The Note formerly read: Note: A penalty applies if you fail to make an electronic payment as required — see section 41 of the Taxation Administration Act 1953.

33-15 Payments of assessed GST on importations (1) Amounts of *assessed GST on *taxable importations are to be paid by the importer to the Commonwealth: (a) at the same time, at the same place, and in the same manner, as *customs duty is payable on the goods in question (or would be payable if the goods were subject to customs duty); or (b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations. Note: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts. History S 33-15(1) amended by No 39 of 2012, s 3 and Sch 1 items 62 and 63, by substituting “*assessed GST” for “GST” and “assessed net amounts” for “net amounts” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) may refuse to deliver the goods concerned unless the *assessed GST has been paid. History S 33-15(2) amended by No 39 of 2012, s 3 and Sch 1 item 64, by substituting “*assessed GST” for “GST”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 33-15(2) inserted by No 176 of 1999, s 3 and Sch 1 item 47, effective 1 July 2000.

33-20 Commissioner may extend time for payment (Repealed by No 179 of 1999) History S 33-20 repealed by No 179 of 1999, s 3 and Sch 2 item 6, effective 22 December 1999. S 33-20 formerly read: 33-20 Commissioner may extend time for payment The Commissioner may, in a particular case, extend the time for a payment of: (a) a *net amount; or (b) an amount of GST; or (c) an amount of a penalty under Part VI of the Taxation Administration Act 1953; or allow it to be paid by instalments on terms determined by the Commissioner.

33-25 Commissioner may bring forward payment date if you are about to leave Australia (Repealed by No 179 of 1999) History S 33-25 repealed by No 179 of 1999, s 3 and Sch 2 item 7, effective 22 December 1999. S 33-25 formerly read: 33-25 Commissioner may bring forward payment date if you are about to leave Australia If the Commissioner has reason to believe that you may leave Australia before a particular payment of:

(a) a *net amount; or (b) an amount of GST; or (c) an amount of a penalty under Part VI of the Taxation Administration Act 1953; would (apart from this section) become due, that amount becomes due for payment on the day the Commissioner fixes and notifies to you. Note: The Commissioner has power to issue departure prohibition orders under Part IVA of the Taxation Administration Act 1953.

33-30 Net amounts etc. a debt due to the Commonwealth (Repealed by No 179 of 1999) History S 33-30 repealed by No 179 of 1999, s 3 and Sch 2 item 8, effective 22 December 1999. S 33-30 formerly read: 33-30 Net amounts etc. a debt due to the Commonwealth When a *net amount, an amount of GST or an amount of a penalty under Part VI of the Taxation Administration Act 1953 becomes payable, it is a debt due to the Commonwealth.

33-99 Special rules relating to payments of GST Chapter 4 contains special rules relating to payments of GST, as follows: Checklist of special rules Item

For this case …

See:

1A

Annual tax periods

Division 151

1

Anti-avoidance

Division 165

2

Customs security etc. given on taxable importations

Division 171

3

GST branches

Division 54

4

GST joint ventures

Division 51

4A

Importations without entry for home consumption

Division 114

5

Insurance

Division 78

5A

Payment of GST by instalments

Division 162

6

Supplies in satisfaction of debts

Division 105

History S 33-99 amended by No 134 of 2004, s 3 and Sch 1 item 4, by inserting table item 1A, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 33-99 amended by No 73 of 2001, s 3 and Sch 1 item 26, by inserting table item 5A, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. S 33-99 amended by No 176 of 1999, s 3 and Sch 1 item 48, by inserting table item 4A, effective 1 July 2000.

Division 35 — Refunds 35-1 What this Division is about

This Division is about the Commissioner’s obligation to pay to you your entitlements to input tax credits that remain after off-setting amounts of GST. The obligation to pay arises for any of your assessed net amounts that are less than zero.

History S 35-1 amended by No 39 of 2012, s 3 and Sch 1 item 65, by substituting “assessed net amounts” for “net amounts”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

35-5 Entitlement to refund (1) If the *assessed net amount for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that amount (expressed as a positive amount) to you. Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth. Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in refunding the amount. History S 35-5(1) amended by No 34 of 2014, s 3 and Sch 2 item 4, by omitting “, and section 105-65 in Schedule 1 to,” after “Part IIB of” in note 1, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. S 35-5(1) amended by No 39 of 2012, s 3 and Sch 1 item 66, by substituting “*assessed net amount” for “*net amount”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 35-5(1) amended by No 20 of 2010, s 3 and Sch 5 item 1, by inserting “(1)” before “If”, effective 24 March 2010. S 35-5 amended by No 73 of 2006, s 3 and Sch 5 item 89, by substituting “of, and section 105-65 in Schedule 1 to,” for “and section 39 of” in Note 1, effective 1 July 2006. S 35-5 substituted by No 179 of 1999, s 3 and Sch 15 item 1, effective 1 July 2000. Section 35-5 formerly read: 35-5 When refunds must be made (1) If the *net amount for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that amount (expressed as a positive amount) to you within 14 days after you give to the Commissioner, under Division 31, your *GST return for that tax period. Note: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commonwealth is late in making the payment.

(2) However, if you have a liability to the Commonwealth arising under or because of an Act of which the Commissioner has the general administration, the Commissioner may: (a) apply that *net amount against the liability; and (b) pay to you any part of that net amount not so applied.

(2) However, if: (a) the Commissioner amends the *assessment of your *net amount; and (b) your *assessed net amount before the amendment was less than zero; and (c) the amount that, because of the assessment, was: (i) paid; or (ii) applied under the Taxation Administration Act 1953; exceeded the amount (including a nil amount) that would have been payable or applicable had your assessed net amount always been the later assessed net amount; the amount of the excess is to be treated as if: (d) the excess were an assessed net amount for the tax period; and (e) that assessed net amount were an amount greater than zero and equal to the amount of the excess; and (f) despite Division 33, that assessed net amount became payable, and due for payment, by you at the time when the amount was paid or applied. Note: Treating the excess as if it were an assessed net amount has the effect of applying the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105-80 in that Schedule. History S 35-5(2) substituted by No 39 of 2012, s 3 and Sch 1 item 67, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 35-5(2) formerly read: (2) However, if the amount paid, or applied under the Taxation Administration Act 1953, exceeds the amount to which you are properly entitled under subsection (1), the excess is to be treated as if it were GST that became payable, and due for payment, by you at the time when the amount was paid or applied. Note: The main effect of treating the amount as if it were GST is to apply the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105-80 in that Schedule.

S 35-5(2) inserted by No 20 of 2010, s 3 and Sch 5 item 2, applicable in relation to amounts payable under subsection 35-5(1) of the A New Tax System (Goods and Services Tax) Act 1999 for tax periods starting on or after 24 March 2010.

35-10 When entitlement arises Your entitlement to be paid an amount under section 35-5 arises when the Commissioner gives you notice of the *assessment of your *net amount for the tax period. Note: In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner

your GST return (see section 155-15 in Schedule 1 to the Taxation Administration Act 1953). History S 35-10 substituted by No 39 of 2012, s 3 and Sch 1 item 68, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 35-10 formerly read: 35-10 When entitlement arises Your entitlement to be paid an amount under section 35-5 arises when you give the Commissioner a *GST return. S 35-10 amended by No 73 of 2001, s 3 and Sch 1 item 10, by omitting “under section 31-5 or 31-20” from after “a *GST return”, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 35-10 inserted by No 92 of 2000, s 3 and Sch 9 item 7, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. Former s 35-10 repealed by No 179 of 1999, s 3 and Sch 15 item 2, effective 1 July 2000. Former s 35-10 read: 35-10 How refunds are made (1) The Commissioner must pay any *net amounts payable to you under section 35-5 to the credit of a *financial institution account nominated and maintained by you. (1A) The account must be an account maintained in Australia. S 35-10(1A) inserted by No 176 of 1999, s 3 and Sch 1 item 49, effective 1 July 2000.

(2) However, the Commissioner may direct that any *net amounts payable to you under section 35-5 be paid to you in a different way. (3) If you have not nominated a *financial institution account for the purposes of this section and a direction has not been made under subsection (2) relating to you, the Commissioner is not obliged to pay any refunds to you until you nominate an account for the purposes of this section.

35-99 Special rules relating to refunds Chapter 4 contains special rules relating to refunds, as follows: Checklist of special rules Item

For this case …

See:

1

Anti-avoidance

Division 165

1A

Excess GST

Division 142

2

GST branches

Division 54

3

GST joint ventures

Division 51

4

Tourist refund scheme

Division 168

History S 35-99 amended by No 34 of 2014, s 3 and Sch 2 items 5 and 6, by inserting table item 1A and repealing the note, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. The note formerly read: Note: Section 105-65 in Schedule 1 to the Taxation Administration Act 1953 also relates to refunds of assessed net amounts.

S 35-99 amended by No 39 of 2012, s 3 and Sch 1 item 69, by substituting “assessed net amounts” for “net amounts” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 35-99 amended by No 73 of 2006, s 3 and Sch 5 item 90, by substituting “Section 105-65 in Schedule 1 to” for “Section 39 of” in the note, effective 1 July 2006. S 35-99 amended by No 179 of 1999, s 3 and Sch 15 item 3, by substituting “Section 39 of the Taxation Administration Act 1953 also relates” for “Sections 38 and 39 of the Taxation Administration Act 1953 also relate” in the Note, effective 1 July 2000.

Part 2-8 — Checklist of special rules Division 37 — Checklist of special rules 37-1 Checklist of special rules The provisions set out in the table contain special rules relating to the matters indicated. Checklist of special rules Item

For this case …

See:

1AA

Accounting basis of charities etc.

Division 157

1

Agents and insurance brokers

Division 153

1A

Annual apportionment of creditable purpose

Division 131

1B

Annual tax periods

Division 151

2

Anti-avoidance

Division 165

3

Associates

Division 72

3A

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

Division 136

4

Cancelled lay-by sales

Division 102

5

Cessation of registration

Division 138

6

Changes in the extent of creditable purpose

Division 129

7

Changing your accounting basis

Division 159

8

Company amalgamations

Division 90

8A

Compulsory third party schemes

Division 79

9

Customs security etc. given for taxable importations

Division 171

10

Deposits as security

Division 99

10A

Distributions from deceased estates

Division 139

10B

Excess GST

Division 142

11

Financial supplies (reduced credit acquisitions)

Division 70

11A

Fringe benefits provided by input taxed suppliers

Division 71

12

Gambling

Division 126

12A

Goods applied solely to private or domestic use

Division 130

12B

Government entities

Division 149

13

GST branches

Division 54

14

GST groups

Division 48

15

GST joint ventures

Division 51

15A

GST religious groups

Division 49

16

(Repealed by No 156 of 2000)

17

Importations without entry for home consumption

Division 114

17A

(Repealed by No 74 of 2010)

18

Insurance

Division 78

18A

Limited registration entities

Division 146

19

Long-term accommodation in commercial residential premises

Division 87

20

Non-deductible expenses

Division 69

20A

Non-profit sub-entities

Division 63

20B

Non-residents making supplies connected with the indirect tax zone

Division 83

21

Offshore supplies

Division 84

21A

Payment of GST by instalments

Division 162

22

Payments of taxes

Division 81

23

Pre-establishment costs

Division 60

23A

Providing additional consideration under gross-up clauses

Division 133

24

Reimbursement of employees etc.

Division 111

25

Representatives of incapacitated entities

Division 58

26

Resident agents acting for non-residents

Division 57

27

(Repealed by No 156 of 2000)

28

Sale of freehold interests etc.

Division 75

29

Second-hand goods

Division 66

29AA

Settlement sharing arrangements

Division 80

29A

Simplified accounting methods for retailers and small enterprise entities

Division 123

29B

Stock on hand on becoming registered etc.

Division 137

30

Supplies and acquisitions made on a progressive or periodic basis

Division 156

30A

Supplies in return for rights to develop land

Division 82

31

Supplies in satisfaction of debts

Division 105

32

Supplies of going concerns

Division 135

33

Supplies of things acquired etc. without full input tax credits

Division 132

33A

Supply under arrangement covered by PAYG voluntary agreement

Division 113

34

Supplies partly connected with the indirect tax zone

Division 96

35

Taxis

Division 144

35AA

Tax-related transactions

Division 110

35A

Telecommunication supplies

Division 85

35B

Third party payments

Division 134

35C

Time limit on entitlements to input tax credits

Division 93

36

Tourist refund scheme

Division 168

36A

Tradex scheme goods

Division 141

36AA

Valuable metals

Division 86

36B

Valuation of re-imported goods

Division 117

37

Valuation of taxable supplies of goods in bond

Division 108

38

Vouchers

Division 100

History S 37-1 amended by No 77 of 2017, s 3 and Sch 1 items 14 and 15, by inserting table item 18A and substituting table item 21, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 21 formerly read:

21

Offshore supplies other than goods or real property Division 84

S 37-1 amended by No 76 of 2017, s 3 and Sch 1 item 3, by inserting table item 36AA, effective 27 June 2017. S 37-1 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring) in the table, applicable to a tax period that commences on or after 1 July 2015. S 37-1 amended by No 34 of 2014, s 3 and Sch 2 item 7, by inserting table item 10B, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. S 37-1 amended by No 169 of 2012, s 3 and Sch 2 item 72, by substituting “charities” for “charitable institutions” in table item 1AA, effective 3 December 2012. S 37-1 amended by No 74 of 2010, s 3 and Sch 1 items 48 and 49, by repealing table item 17A and inserting table item 35AA, applicable to tax periods starting on or after 1 July 2010. Table item 17A formerly read: 17A … Income tax-related transactions … Division 110 S 37-1 amended by No 21 of 2010, s 3 and Sch 1 item 7, by inserting table item 35B, applicable in relation to payments made on or after 1 July 2010. S 37-1 amended by No 20 of 2010, s 3 and Sch 1 items 5 and 6, by inserting table items 23A and 35C, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b). S 37-1 amended by No 118 of 2009, s 3 and Sch 1 item 20, by substituting “Division 58” for “Division 147” in table item 25, effective 4 December 2009. S 37-1 amended by No 112 of 2007, s 3 and Sch 1 item 2, by inserting “and small enterprise entities” after “retailers” in table item 29A, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 37-1 amended by No 80 of 2006, s 3 and Sch 12 item 5, by inserting table item 1AA, applicable in relation to net amounts for tax periods starting on or after 30 June 2006. S 37-1 amended by No 134 of 2004, s 3 and Sch 2 item 8, by inserting table item 1A, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 37-1 amended by No 134 of 2004, s 3 and Sch 1 item 5, by inserting table item 1B, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 37-1 amended by No 67 of 2003, s 3 and Sch 11 items 10 and 11, by inserting table items 8A and 29AA, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 37-1 amended by No 97 of 2002, s 3 and Sch 1 items 2 and 10, by inserting table items 30A and 17A, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 37-1 amended by No 73 of 2001, s 3 and Sch 1 item 27, by inserting table item 21A, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. S 37-1 amended by No 156 of 2000, s 3 and Sch 6 item 5, by repealing table item 27, applicable in relation to net amounts for tax periods

starting on or after 1 July 2000. Table item 27 formerly read: “27 Returnable containers Division 93”. S 37-1 amended by No 156 of 2000, s 3 and Sch 4 items 4 and 5, by substituting “transactions that are not taxable or creditable to the fullest extent” for “partly taxable or creditable transactions” in table item 3A and substituting “etc. without full input tax credits” for “, imported or applied to make financial supplies” in table item 33, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 37-1 amended by No 156 of 2000, s 3 and Sch 3 items 6 and 7, by repealing table item 10B and inserting table item 11A, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. Table item 10B formerly read: “10B Financial supplies (acquisitions and importations to provide fringe benefits) Division 71”. S 37-1 amended by No 156 of 2000, s 3 and Sch 2 items 3 and 4, by repealing table item 16 and inserting table item 36B, applicable to importations into Australia on or after 12 October 2000. Table item 16 formerly read: “16 Importations of goods that were exported for repair or renovation Division 117”. S 37-1 amended by No 92 of 2000, s 3, Sch 1 item 2B, Sch 3 item 5, Sch 5 item 4B and Sch 11 item 6A, by inserting table items 10A, 10B, 15A and 20B, effective 1 July 2000. S 37-1 amended by No 178 of 1999, s 3 and Sch 1 item 54, by inserting table item 33A, effective 22 December 1999. S 37-1 amended by No 177 of 1999, s 3 and Sch 1 items 38 to 44, by inserting “and insurance brokers” in table item 1 and inserting table items 3A, 12A, 12B, 20A, 29B, 35A and 38, effective 1 July 2000. S 37-1 amended by No 176 of 1999, s 3 and Sch 7 item 11, by inserting table item 36A, effective 1 July 2000. S 37-1 amended by No 176 of 1999, s 3 and Sch 1 item 50, by inserting table item 29A, effective 1 July 2000.

Chapter 3 — The exemptions

Part 3-1 — Supplies that are not taxable supplies Division 38 — GST-free supplies Table of Subdivisions 38-A

Food

38-B

Health

38-C

Education

38-D

Child care

38-E

Exports and other cross-border supplies

38-F

Religious services

38-G

Activities of charities etc.

38-H

(Repealed by No 143 of 2004)

38-I

Water, sewerage and drainage

38-J

Supplies of going concerns

38-K

Transport and related matters

38-L

Precious metals

38-M

Supplies through inwards duty free shops

38-N

Grants of land by governments

38-O

Farm land

38-P

Cars for use by disabled people

38-Q

International mail

38-R

Telecommunication supplies made under arrangements for global roaming in the indirect tax zone

38-S

Eligible emissions units

38-T

Inbound intangible consumer supplies

38-1 What this Division is about

This Division sets out the supplies that are GST-free. If a supply is GST-free, then: • no GST is payable on the supply; • an entitlement to an input tax credit for anything acquired or imported to make the supply is not affected. For the basic rules about supplies that are GST-free, see sections 9-30 and 9-80.

Subdivision 38-A — Food 38-2 Food A supply of *food is GST-free.

38-3 Food that is not GST-free (1) A supply is not GST-free under section 38-2 if it is a supply of: (a) *food for consumption on the *premises from which it is supplied; or (b) hot food for consumption away from those premises; or (c) food of a kind specified in the third column of the table in clause 1 of Schedule 1, or food that is a combination of one or more foods at least one of which is food of such a kind; or (d) a *beverage (or an ingredient for a beverage), other than a beverage (or ingredient) of a kind specified in the third column of the table in clause 1 of Schedule 2; or (e) food of a kind specified in regulations made for the purposes of this subsection. (2) However, this section does not apply to a supply of *food of a kind specified in regulations made for the purposes of this subsection. (3) The items in the table in clause 1 of Schedule 1 or 2 are to be interpreted subject to the other clauses of Schedule 1 or 2, as the case requires.

38-4 Meaning of food (1) Food means any of these, or any combination of any of these: (a) food for human consumption (whether or not requiring processing or treatment); (b) ingredients for food for human consumption; (c) *beverages for human consumption; (d) ingredients for beverages for human consumption; (e) goods to be mixed with or added to food for human consumption (including condiments, spices, seasonings, sweetening agents or flavourings); (f) fats and oils marketed for culinary purposes; but does not include: (g) live animals (other than crustaceans or molluscs); or (ga) unprocessed cow's milk; or (h) any grain, cereal or sugar cane that has not been subject to any process or treatment resulting in an alteration of its form, nature or condition; or (i) plants under cultivation that can be consumed (without being subject to further process or treatment) as food for human consumption. History S 38-4(1) amended by No 176 of 1999, s 3 and Sch 1 items 51 and 52, by inserting ``for human consumption'' at the end of paras (c) and (d), and inserting para (ga), effective 1 July 2000.

(2) Beverage includes water.

38-5 Premises used in supplying food Premises, in relation to a supply of *food, includes: (a) the place where the supply takes place; or (b) the grounds surrounding a cafe or public house, or other outlet for the supply; or (c) the whole of any enclosed space such as a football ground, garden, showground, amusement park or similar area where there is a clear boundary or limit;

but does not include any part of a public thoroughfare unless it is an area designated for use in connection with supplies of food from an outlet for the supply of food.

38-6 Packaging of food (1) A supply of the packaging in which *food is supplied is GST-free if the supply of the food is GST-free. (2) However, the supply of the packaging is GST-free under this section only to the extent that the packaging: (a) is necessary for the supply of the food; and (b) is packaging of a kind in which food of that kind is normally supplied.

Subdivision 38-B — Health 38-7 Medical services (1) A supply of a *medical service is GST-free. (2) However, a supply of a *medical service is not GST-free under subsection (1) if: (a) it is a supply of a *professional service rendered in prescribed circumstances within the meaning of regulation 14 of the Health Insurance Regulations made under the Health Insurance Act 1973 (other than the prescribed circumstances set out in regulations 14(2)(ea), (f) and (g)); or (b) it is rendered for cosmetic reasons and is not a *professional service for which medicare benefit is payable under Part II of the Health Insurance Act 1973. History S 38-7(2) amended by No 177 of 1999, s 3 and Sch 1 item 45, by substituting ``, (f) and (g)'' for ``and (f)'' in para (a), effective 1 July 2000.

(3) A supply of goods is GST-free if: (a) it is made to an individual in the course of supplying to him or her a *medical service the supply of which is GST-free; and (b) it is made at the premises at which the medical service is supplied.

38-10 Other health services (1) A supply is GST-free if: (a) it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and (b) the supplier is a *recognised professional in relation to the supply of services of that kind; and (c) the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the *recipient of the supply. Health services Item

Service

 1

Aboriginal or Torres Strait Islander health

 2

Acupuncture

 3

Audiology, audiometry

 4

Chiropody

 5

Chiropractic

 6

Dental

 7

Dietary

 8

Herbal medicine (including traditional Chinese herbal medicine)

 9

Naturopathy

10

Nursing

11

Occupational therapy

12

Optometry

13

Osteopathy

14

Paramedical

15

Pharmacy

16

Psychology

17

Physiotherapy

18

Podiatry

19

Speech pathology

20

Speech therapy

21

Social work

History S 38-10(1) amended by No 176 of 1999, s 3 and Sch 1 item 53, by substituting table item 12, effective 1 July 2000. Table item 12 formerly read: ``12 Optical''.

(2) However, a supply of a pharmacy service is not GST-free under subsection (1) unless it is: (a) a supply relating to a supply that is GST-free because of section 38-50; or (b) a service of conducting a medication review. (3) A supply of goods is GST-free if: (a) it is made to a person in the course of supplying to the person a service the supply of which is GST-free under subsection (1) (other than a service referred to in item 8, 9, 12 or 15 of the table in subsection (1)); and (b) it is made at the premises at which the service is supplied. (4) A supply of goods is GST-free if: (a) it is made to a person in the course of supplying to the person a service referred to in item 8 or 9 of the table in subsection (1); and (b) it is supplied, and used or consumed, at the premises at which the service is supplied. (5) A supply is GST-free if it is provided by an ambulance service in the course of the treatment of the *recipient of the supply.

38-15 Other government funded health services A supply is GST-free if: (a) it is a supply of a health service in connection with a supply that is GST-free because of section 38-7 or 38-10; and

(b) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply of the health service; and (c) the supply of the health service is of a kind determined in writing by the *Health Minister.

38-20 Hospital treatment (1) A supply of *hospital treatment is GST-free. (2) However, a supply of *hospital treatment is not GST-free to the extent that it relates to a supply of a *professional service that, because of subsection 38-7(2), is not GST-free. (3) A supply of goods is GST-free if it is a supply that is directly related to a supply of *hospital treatment that is: (a) GST-free because of subsection (1); and (b) supplied by, or on behalf of, the supplier of the hospital treatment.

38-25 Residential care etc. (1) A supply of services is GST-free if: (a) it is a supply of services covered by Schedule 1 to the *Quality of Care Principles; and (b) it is provided through a residential care service (within the meaning of the Aged Care Act 1997); and (c) the supplier is an approved provider (within the meaning of that Act). (2) A supply of services is GST-free if: (a) the services are provided to one or more aged or disabled people; and (b) the *Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the *Quality of Care Principles; and (c) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply. (3) A supply of services is GST-free if: (a) the services are provided to one or more aged or disabled people in a residential setting; and (b) the *Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the *Quality of Care Principles; and (c) the services include, and are only provided to people who require, the services (care services) set out in: (i) item 2.1 (daily living activities assistance) of Part 2 of that Schedule; or (ii) item 3.8 (nursing services) of Part 3 of that Schedule.

CCH Note Act No 143 of 2004, s 3 and Sch 1 item 18, contained the following application provision: 18 Application of Aged Care Minister’s determinations relating to paragraph 38-25(3)(b) of the GST Act Any requirement in a determination made for the purposes of paragraph 38-25(3)(b) of the GST Act that accommodation be included in a package of services, or that charges for accommodation be payable to the entity to which charges for services are payable, does not apply in relation to a supply that: (a) is made to a resident of a serviced apartment in a retirement village; and (b) is connected with a supply of a kind referred to in subparagraph 38-25(4A)(b)(i), (ii) or (iii) to

the resident. History S 38-25(3) amended by No 143 of 2004, s 3 and Sch 1 item 1, by inserting “(care services)” after “services” (second occurring), effective 14 December 2004. No 143 of 2004, s 3 and Sch 1 Part 2 (as amended by No 73 of 2006, s 3 and Sch 5 items 168 and 169), contained the following application provisions: Part 2 — Application 13 Definition In this Part: [GST Act ] means the A New Tax System (Goods and Services Tax) Act 1999. 14 General application (1) The amendments made by this Schedule (other than items 4 to 6) apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. (2) However, to avoid doubt, a determination made for the purposes of paragraph 38-25(3B)(a) of the GST Act (as amended by this Act) does not apply in relation to any supplies made before the commencement of this item. (3) The amendments made by items 4 to 6 of this Schedule apply to supplies made on or after the day on which this Act receives the Royal Assent. 15 Attributing input tax credits (1) If: (a) you are entitled to an input tax credit for an acquisition or importation made before the commencement of this item; and (b) you would not be entitled to the input tax credit if the amendments made by this Schedule had not been made; to the extent that you would, apart from this item, attribute that input tax credit to a tax period ending before the commencement of this item, you may instead attribute it to the first tax period ending after that commencement. (2) This item does not apply for the purpose of working out adjustment periods for the purposes of Division 129 of the GST Act (which is about adjustments for changes to the extent of creditable purposes). (3) This item has effect despite: (a) sections 29-10 and 29-15 of the GST Act (which are about attributing input tax credits); and (b) section 105-55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits). 16 Application of section 105-55 in Schedule 1 to the Taxation Administration Act 1953 Section 105-55 in Schedule 1 to the Taxation Administration Act 1953 does not apply to a refund under section 35-5 of the GST Act in respect of a tax period to the extent that: (a) before the commencement of this item, GST on a taxable supply was attributable to that tax period; and (b) because of the amendments of the GST Act made by this Act, the supply is no longer a taxable supply.

(3A) Services provided to a resident of a *retirement village are taken, for the purposes of paragraph (3) (a), to be provided in a residential setting if, and only if: (a) he or she is a resident of a *serviced apartment in the retirement village; and (b) there is in force a written agreement under which the operator of the retirement village provides daily meals and heavy laundry services to all of the residents of the apartment. History S 38-25(3A) inserted by No 143 of 2004, s 3 and Sch 1 item 2, effective 14 December 2004. For application provisions, see note under s 3825(3).

(3B) However, services provided to a resident of a *serviced apartment in a *retirement village are not taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if: (a) the *Aged Care Minister has determined in writing: (i) the levels of care services that residents of serviced apartments in retirement villages must require in order for subsection (3) to apply; and (ii) the way in which the levels of care services required by residents are to be assessed; and (b) the *Aged Care Secretary has not, in accordance with the determination, assessed the person to whom the services are provided as requiring the levels of care services so determined.

History S 38-25(3B) inserted by No 143 of 2004, s 3 and Sch 1 item 2, effective 14 December 2004. For application provisions, see note under s 3825(3).

(3C) A determination made for the purposes of paragraph (3B)(a) may be restricted to a specified class of residents of *serviced apartments in *retirement villages. History S 38-25(3C) inserted by No 143 of 2004, s 3 and Sch 1 item 2, effective 14 December 2004. For application provisions, see note under s 3825(3).

(4) A supply of accommodation is GST-free if it is made to a person in the course of making a supply to that person that is GST-free under subsection (1), (2) or (3). (4A) A supply is GST-free if: (a) it is made to a person who is a person of a kind referred to in paragraph (3)(c); and (b) it is: (i) a supply, by way of lease, hire or licence, of *residential premises consisting of a *serviced apartment in a *retirement village; or (ii) a sale of *real property that is residential premises consisting of a serviced apartment in a retirement village; or (iii) a supply of an excluded security (within the meaning of the Corporations Act 2001) in respect of which the right to participate in a retirement village scheme (within the meaning of that Act) entitles the person to use or occupy a serviced apartment in a retirement village; and (c) in a case where: (i) a determination made for the purposes of paragraph (3B)(a) is in force; and (ii) the determination is not restricted under subsection (3C) in such a way that the determination excludes the person; the *Aged Care Secretary has, in accordance with the determination, assessed the person as requiring the levels of care services determined in the determination; and (d) it is made in connection with one or more supplies, or proposed supplies, to the person that are or will be GST-free under subsection (3). History S 38-25(4A) inserted by No 143 of 2004, s 3 and Sch 1 item 3, effective 14 December 2004. For application provisions, see note under s 3825(3).

(5) However, a supply of services that is covered by an extra services fee within the meaning of Division 35 of the Aged Care Act 1997 is only GST-free under this section to the extent that the services are covered by Schedule 1 to the *Quality of Care Principles.

38-30 Home care etc. (1) A supply of *home care is GST-free if home care subsidy is payable under Part 3.2 of the Aged Care Act 1997 or Part 3.2 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care. History S 38-30(1) amended by No 76 of 2013, s 3 and Sch 4 item 6, by substituting “Part 3.2 of the Aged Care Act 1997 or Part 3.2 of the Aged Care (Transitional Provisions) Act 1997” for “Part 3-2 of the Aged Care Act 1997”, effective 1 July 2014. S 38-30(1) amended by No 76 of 2013, s 3 and Sch 4 item 2, by substituting “*home care is GST-free if home care” for “*community care is GST-free if community care”, effective 1 August 2013.

(2) A supply of care is GST-free if the supplier receives funding under the Home and Community Care Act 1985 in connection with the supply. (3) A supply of *home care is GST-free if the supply is of services: (a) that are provided to one or more aged or disabled people; and (b) that are of a kind covered by item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the *Quality of Care Principles. History S 38-30(3) amended by No 76 of 2013, s 3 and Sch 4 item 3, by substituting “*home care” for “*community care”, effective 1 August 2013.

(4) A supply of care is GST-free if: (a) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply; and (b) the supply of the care is of a kind determined in writing by the *Aged Care Minister to be similar to a supply that is GST-free because of subsection (2).

38-35 Flexible care A supply of flexible care (within the meaning of section 49-3 of the Aged Care Act 1997) is GST-free if flexible care subsidy is payable under Part 3.3 of that Act or Part 3.3 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care. History S 38-35 amended by No 76 of 2013, s 3 and Sch 4 item 7, by inserting “or Part 3.3 of the Aged Care (Transitional Provisions) Act 1997”, effective 1 July 2014.

38-38 Disability support provided to NDIS participants A supply is GST-free if the supply: (a) is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013) for whom a participant’s plan is in effect under section 37 of that Act; and (b) is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and (c) is made under a written agreement, between the supplier and the participant or another person, that: (i) identifies the participant; and (ii) states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and (d) is of a kind that the *Disability Services Minister has determined in writing. History S 38-38 inserted by No 124 of 2013, s 3 and Sch 9 item 1, applicable in relation to supplies made on or after the commencement of section 37 of the National Disability Insurance Scheme Act 2013 [1 July 2013].

38-40 Specialist disability services A supply of services is GST-free if the supplier receives funding under the Disability Services Act 1986 or under a complementary *State law or *Territory law in respect of the services.

38-45 Medical aids and appliances (1) A supply is GST-free if: (a) it is covered by Schedule 3 (medical aids and appliances), or specified in the regulations; and (b) the thing supplied is specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability. (2) A supply is GST-free if the thing supplied is supplied as a spare part for, and is specifically designed as a spare part for, another thing the supply of which would be GST-free under subsection (1). (3) However, a supply is not GST-free under subsection (1) or (2) if the supplier and the *recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST-free supplies.

38-47 Other GST-free health goods (1) A supply is GST-free if it is a supply of goods of a kind that the *Health Minister, by determination in writing, declares to be goods the supply of which is GST-free. (2) However, a supply is not GST-free under subsection (1) if the supplier and the *recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST-free supplies.

38-50 Drugs and medicinal preparations etc. (1) A supply of a drug or medicinal preparation is GST-free if the supply is on prescription and: (a) under a *State law or a *Territory law in the State or Territory in which the supply takes place, supply of the drug or medicinal preparation is restricted, but may be supplied on prescription; or (b) the drug or medicinal preparation is a pharmaceutical benefit (within the meaning of Part VII of the National Health Act 1953). History S 38-50(1) amended by No 176 of 1999, s 3 and Sch 1 item 54, by substituting “restricted, but may be supplied” for “prohibited except” in para (a), effective 1 July 2000.

(2) A supply of a drug or medicinal preparation is GST-free if, under a *State law or a *Territory law in the State or Territory in which it is supplied, the supply of the drug or medicinal preparation to an individual for private or domestic use or consumption is restricted but may be made by: (a) a *medical practitioner, *dental practitioner or pharmacist; or (b) any other person permitted by or under that law to do so. History S 38-50(2) amended by No 4 of 2007, s 3 and Sch 2 item 25, by substituting “individual” for “*individual”, effective 19 February 2007. S 38-50(2) substituted by No 176 of 1999, s 3 and Sch 1 item 55, effective 1 July 2000. S 38-50(2) formerly read: (2) A supply of a drug or medicinal preparation is GST-free if, under a *State law or a *Territory law in the State or Territory in which it is supplied, the drug or medicinal preparation may only be supplied by a *medical practitioner, *dental practitioner or pharmacist.

(3) Subsection (2) does not cover the supply of a drug or medicinal preparation of a kind specified in the regulations. History S 38-50(3) substituted by No 176 of 1999, s 3 and Sch 1 item 55, effective 1 July 2000. S 38-50(3) formerly read: (3) A supply of a drug or medicinal preparation is GST-free if, under a *State law or a *Territory law in the State or Territory in which it is supplied, the drug or medicinal preparation may only be supplied: (a) by a *medical practitioner, *dental practitioner, or by, or on behalf of, a pharmacist; or (b) a person who is permitted by that law to supply the drug or medicinal preparation in circumstances where pharmacy services are

not available.

(4) A supply of a drug, medicine or other pharmaceutical item is GST-free if the supply is on prescription and: (a) it is supplied as a pharmaceutical benefit (within the meaning of section 91 of the Veterans’ Entitlements Act 1986); and (b) it is supplied under an approved scheme (within the meaning of that section). (4A) A supply of a drug, medicine or other pharmaceutical item is GST-free if the supply is on prescription and: (a) it is supplied as a pharmaceutical benefit (within the meaning of section 5 of the Military Rehabilitation and Compensation Act 2004); and (b) it is supplied in accordance with a determination made under paragraph 286(1)(c) of that Act. History S 38-50(4A) inserted by No 110 of 2006, s 3 and Sch 2 item 1, applicable to net amounts for tax periods starting, or that started, on or after 1 July 2004.

(5) A supply of a drug or medicinal preparation is GST-free if: (a) the drug or medicinal preparation is an analgesic that has a single active ingredient the supply of which as a drug or medicinal preparation would be GST-free under subsection (2) if it were supplied in a larger quantity; and (b) the drug or medicinal preparation is of a kind the supply of which is declared by the *Health Minister to be GST-free, by determination in writing. History S 38-50(5) amended by No 176 of 1999, s 3 and Sch 1 item 56, by substituting “subsection (2)” for “subsection (3)” in para (a), effective 1 July 2000.

(6) A supply of a drug or medicinal preparation is GST-free if: (a) the drug or medicinal preparation is the subject of an approval under paragraph 19(1)(a) of the Therapeutic Goods Act 1989, and any conditions to which the approval is subject have been complied with; or (b) the drug or medicinal preparation is supplied under an authority under subsection 19(5) of that Act, and the supply is in accordance with any regulations made for the purposes of subsection 19(7) of that Act; or (ba) the supply of the drug or medicinal preparation is authorised by rules under subsection 19(7A) of that Act; or (c) the drug or medicinal preparation is exempted from the operation of Part 3 of that Act under regulation 12A of the Therapeutic Goods Regulations. History S 38-50(6) amended by No 47 of 2017, s 3 and Sch 3 item 1, by inserting para (ba), effective 20 June 2017. S 38-50(6) inserted by No 176 of 1999, s 3 and Sch 1 item 57, effective 1 July 2000.

(7) A supply of a drug or medicinal preparation covered by this section is GST-free if, and only if: (a) the drug or medicinal preparation is for human use or consumption; and (b) the supply is to an individual for private or domestic use or consumption. History

S 38-50(7) amended by No 4 of 2007, s 3 and Sch 2 item 25, by substituting “individual” for “*individual” in para (b), effective 19 February 2007. S 38-50(7) inserted by No 176 of 1999, s 3 and Sch 1 item 57, effective 1 July 2000.

38-55 Private health insurance etc. (1) A supply of *private health insurance is GST-free. (2) A supply of insurance against liability to pay for services supplied by ambulance is GST-free. History S 38-55(2) amended by No 176 of 1999, s 3 and Sch 1 item 58, by omitting ``, or a supply of re-insurance of such insurance,'' effective 1 July 2000.

(3) However, a supply of re-insurance is not GST-free under this section. History S 38-55(3) inserted by No 176 of 1999, s 3 and Sch 1 item 59, effective 1 July 2000.

38-60 Third party procured GST-free health supplies Insurers (1) If: (a) a supply is a supply of a service to an insurer; and (b) the service is the supplier making one or more other supplies of goods or services to an individual; and (c) at least one of the other supplies is: (i) wholly or partly *GST-free under this Subdivision; and (ii) for settling one or more claims under an *insurance policy of which the insurer is an insurer; the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision. Note: For subparagraph (c)(ii), the insurer may be an insurer of the policy because of a portfolio transfer (see section 78-118).

Compulsory third party scheme operators (2) If: (a) a supply is a supply of a service to an *operator of a *compulsory third party scheme; and (b) the service is the supplier making one or more other supplies of goods or services to an individual; and (c) at least one of the other supplies is: (i) wholly or partly *GST-free under this Subdivision; and (ii) made under the compulsory third party scheme; the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.

Government agencies (3) If:

(a) a supply is a supply of a service to an *Australian government agency; and (b) the service is the supplier making one or more other supplies of goods or services to an individual; and (c) at least one of the other supplies is wholly or partly *GST-free under this Subdivision; the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.

Parties may agree for supply not to be GST-free (4) However, a supply is not GST-free (to any extent) under this section if the supplier and the *recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST-free supplies.

CCH Note Act No 75 of 2012, s 3 and Sch 1 item 9 contained the following application provision: 9 Application of amendments … (2) Subsection 38-60(4) of the A New Tax System (Goods and Services Tax) Act 1999 applies in relation to agreements made before, on or after 1 July 2012. History S 38-60 inserted by No 75 of 2012, s 3 and Sch 1 item 1, applicable in relation to supplies of services to: (a) insurers; or (b) operators of compulsory third party schemes; or (c) Australian government agencies; made on or after 1 July 2012.

Subdivision 38-C — Education 38-85 Education courses A supply is GST-free if it is a supply of: (a) an *education course; or (b) administrative services directly related to the supply of such a course, but only if they are supplied by the supplier of the course.

38-90 Excursions or field trips (1) A supply is GST-free if it is a supply of an excursion or field trip, but only if the excursion or field trip: (a) is directly related to the curriculum of an *education course; and (b) is not predominantly recreational. (2) However: (a) if the course is a *tertiary course, a *tertiary residential college course or a *professional or trade course — any supply of accommodation as part of the excursion or field trip is not GST-free; and (b) in any case — any supply of *food as part of the excursion or field trip is not GST-free under this section. History

S 38-90(2) amended by No 143 of 2007, s 3 and Sch 7 item 2, by omitting “a *Masters or Doctoral course,” after “*tertiary course,” in para (a), effective 1 July 2006.

38-95 Course materials A supply of *course materials for a subject undertaken in an *education course is GST-free.

38-97 Lease etc. of curriculum related goods A supply by way of lease or hire of goods is GST-free if: (a) the goods are for use directly or principally by a student in undertaking a *pre-school course, *primary course or *secondary course in which the student is enrolled; and (b) the entity supplying the course leases or hires the goods; and (c) at all times while the lease or hiring has effect, the entity supplying the course has the right to decide who uses goods and the use to which the goods are put; and (d) the lease or hiring is not part of an arrangement that includes: (i) a transfer of ownership of the goods; or (ii) an agreement to transfer ownership of the goods; or (iii) imposing an obligation, or conferring a right, to transfer ownership of the goods. History S 38-97 inserted by No 92 of 2000, s 3 and Sch 2 item 1, effective 1 July 2000.

38-100 Supplies that are not GST-free To avoid doubt, the following supplies related to an *education course are not GST-free: (a) a supply by way of sale, lease or hire of goods (other than *course materials covered by section 38-95, or a supply by way of lease or hire that is covered by section 38-97); (b) a supply of membership of a student organisation. History S 38-100 amended by No 92 of 2000, s 3 and Sch 2 item 2, by inserting ``, or a supply by way of lease or hire that is covered by section 3897'' after ``section 38-95'', effective 1 July 2000.

38-105 Accommodation at boarding schools etc. (1) A supply is GST-free if: (a) it is a supply of *student accommodation to students undertaking a *primary course, a *secondary course or a *special education course; and (b) the supplier of the accommodation also supplies the course. (2) A supply is GST-free if: (a) it is a supply of *student accommodation to students who are undertaking a *primary course, a *secondary course or a *special education course; and (b) the accommodation is provided in a hostel whose primary purpose is to provide accommodation for students from rural or remote locations who are undertaking such courses. (3) Student accommodation means the right to occupy the whole or part of the premises used to provide the accommodation, including, if it is provided as part of the right so to occupy, the supply of: (a) cleaning and maintenance; or

(b) electricity, gas, air-conditioning or heating; or (c) telephone, television, radio or any other similar thing. (4) However, a supply is not GST-free under subsection (1) or (2) to the extent that it consists of the supply of *food.

38-110 Recognition of prior learning etc. (1) A supply is GST-free if the supply is the assessment or issue of qualifications for the purpose of: (a) access to education; or (b) membership of a professional or trade association; or (c) registration or licensing for a particular occupation; or (d) employment. (2) However, a supply is not GST-free under subsection (1) unless the supply is carried out by: (a) a professional or trade association; or (b) an *education institution; or (c) an entity that is registered by a training recognition authority of a State or Territory in accordance with the Australian Recognition Framework to provide skill recognition (assessment only) services; or (d) an authority of the Commonwealth or of a State or Territory; or (e) a local government body.

Subdivision 38-D — Child care 38-140 Child care — registered carers under the family assistance law (Repealed by No 22 of 2017) History S 38-140 repealed by No 22 of 2017, s 3 and Sch 2 item 1, effective 2 July 2018. For application, saving and transitional provisions, see note under Part 3A of A New Tax System (Family Assistance) (Administration) Act 1999. S 38-140 formerly read: 38-140 Child care — registered carers under the family assistance law A supply is GST-free if it is a supply of child care by a registered carer (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999). S 38-140 substituted by No 156 of 2000, s 3 and Sch 1 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 38-140 formerly read: 38-140 Child care — suppliers registered under the Childcare Rebate Act A supply is GST-free if: (a) it is a supply of child care (within the meaning of the Childcare Rebate Act 1993) relating to a child; and (b) the supplier is registered under section 49 of that Act.

38-145 Child care — approved child care services under the family assistance law A supply is GST-free if: (a) it is a supply of child care by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or (b) it is a supply of an excursion that is directly related to a supply of child care covered by paragraph (a). History S 38-145 substituted by No 156 of 2000, s 3 and Sch 1 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July

2000. S 38-145 formerly read: 38-145 Child care — eligible child care centres (1) A supply is GST-free if: (a) it is a supply of child care (within the meaning of the Child Care Act 1972) at an eligible child care centre (within the meaning of section 12A of that Act); and (b) the supplier of the child care is the operator (within the meaning of section 4 of that Act) of the centre; and (c) the operator is granted fee relief (whether or not in respect of that particular supply) under section 12A of that Act . (2) A supply is GST-free if it is a supply of an excursion that is directly related to the supply of child care covered by subsection (1).

38-150 Other child care (1) A supply is GST-free if it is a supply of child care specified in a determination made under subsection (2). (2) The *Child Care Minister may, by legislative instrument, determine kinds of child care for the purposes of subsection (1). A kind of child care may only be included in a determination if the supplier of the care is eligible for Commonwealth funding in respect of the kind of care. History S 38-150 substituted by No 22 of 2017, s 3 and Sch 3 item 7, effective 5 April 2017. S 38-150 formerly read: 38-150 Other child care A supply is GST-free if it is a supply of child care by a supplier that is eligible for funding (whether or not in respect of that particular supply) from the Commonwealth under guidelines made by the *Child Care Minister that relate to the funding of: (a) family day care; or (b) occasional care; or (c) outside school hours care; or (d) vacation care; or (e) any other type of care determined in writing by that Minister.

38-155 Supplies directly related to child care that is GST-free A supply is GST-free if it is a supply that is directly related to a supply of child care that is: (a) GST-free because of section 38-145 or 38-150; and (b) supplied by, or on behalf of, the supplier of the child care. History S 38-155 amended by No 22 of 2017, s 3 and Sch 2 item 2, by omitting “38-140,” in para (a), effective 2 July 2018. For application, saving and transitional provisions, see note under Part 3A of A New Tax System (Family Assistance) (Administration) Act 1999.

Subdivision 38-E — Exports and other cross-border supplies History Subdiv 38-E heading substituted by No 52 of 2016, s 3 and Sch 2 item 18, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. The heading formerly read: Subdivision 38-E — Exports and other supplies for consumption outside the indirect tax zone Subdiv 38-E heading amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

38-185 Exports of goods (1) The third column of this table sets out supplies that are GST-free: GST-free exports of goods

Item

Topic

These supplies are GST-free …

1

Export of goods — general

a supply of goods, but only if the supplier exports them from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after: (a) the day on which the supplier receives any of the    *consideration for the supply; or (b) if, on an earlier day, the supplier gives an *invoice    for the supply — the day on which the supplier    gives the invoice.

.................................... 2

Export of goods — supplies paid for by instalments

a supply of goods for which the *consideration is provided in instalments under a contract that requires the goods to be exported, but only if the supplier exports them from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after: (a) the day on which the supplier receives any of the    final instalment of the consideration for the    supply; or (b) if, on an earlier day, the supplier gives an *invoice    for that final instalment — the day on which    the supplier gives the invoice.

.................................... 2A

Export of goods — supplies to associates without consideration

a supply of goods without *consideration to an *associate of the supplier, but only if the supplier exports them from the indirect tax zone.

.................................... 3

Export of aircraft or ships

a supply of an aircraft or *ship, but only if the recipient of the aircraft or ship exports it from the indirect tax zone under its own power within 60 days (or such further period as the Commissioner allows) after taking physical possession of it.

.................................... 4

Export of aircraft or ships — paid for by instalments

a supply of an aircraft or *ship for which the *consideration is provided in instalments under a contract that requires the aircraft or ship to be exported, but only if the *recipient exports it from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after, the earliest day on which one or more of the following occurs: (a) the supplier receives any of the final instalment of    the consideration for the supply; (b) the supplier gives an *invoice for that final    instalment; (c) the supplier delivers the aircraft or ship to the recipient    or (at the recipient’s request) to another person.

.................................... 4A

Export of new recreational boats

a supply of a *ship, but only if: (a) the ship is a *new recreational boat on the earliest day   (the receipt day) on which one or more of the   following occurs:   (i) the *recipient takes physical possession of the     ship;   (ii) if *consideration for the supply is provided in

  (ii) if *consideration for the supply is provided in     instalments under a contract that requires the     ship to be exported — the supplier receives any      of the final instalment;   (iii) if consideration for the supply is provided in     instalments under a contract that requires the     ship to be exported — the supplier gives an     *invoice for the final instalment; and (b) the supplier or recipient exports the ship from the   indirect tax zone within 12 months (or such further   period as the Commissioner allows) after the receipt   day; and (c) subsection (6) does not apply at any time during the   period:   (i) starting on the receipt day; and   (ii) ending when the supplier or recipient exports the     ship. .................................... 5

Export of goods that are to be consumed on international flights or voyages

a supply of: (a) *aircraft’s stores, or spare parts, for use, consumption    or sale on an aircraft on a flight that has a destination    outside the indirect tax zone; or (b) *ship’s stores, or spare parts, for use, consumption    or sale on a *ship on a voyage that has a destination    outside the indirect tax zone; whether or not part of the flight or voyage involves a journey between places in the indirect tax zone.

.................................... 6

Export of goods used to a supply of goods in the course of repairing, renovating, modifying or repair etc. imported treating other goods from outside the indirect tax zone whose goods destination is outside the indirect tax zone, but only if: (a) the goods are attached to, or become part of, the    other goods; or (b) the goods become unusable or worthless as a    direct result of being used to repair, renovate,    modify or treat the other goods.

.................................... 7

Goods exported by travellers as accompanied baggage

a supply of goods to a *relevant traveller, but only if: (a) the supply is made in accordance with the rules    specified in the regulations; and (b) the goods are exported as accompanied baggage    of the relevant traveller.

History S 38-185(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring) in the table, applicable to a tax period that commences on or after 1 July 2015. S 38-185(1) amended by No 51 of 2011, s 3 and Sch 1 item 1, by inserting table item 4A, applicable to supplies that: (a) are made under contracts entered into on or after 1 July 2011; and (b) are not made pursuant to rights or options granted before 1 July 2011. S 38-185(1) amended by No 20 of 2010, s 3 and Sch 6 item 1, by inserting table item 2A, applicable in relation to supplies, and acquisitions, made on or after 24 March 2010.

S 38-185(1) amended by No 176 of 1999, s 3 and Sch 1 items 60 to 64, by inserting “before, or” after “from Australia” in table items 1 and 2 (column 3), substituting “after taking” for “of taking” in table item 3 (column 3), substituting “before, or within 60 days (or such further period as the Commissioner allows) after,” for “within 60 days (or such further period as the Commissioner allows) after” in table item 4 (column 3), and inserting “, or spare parts,” after “stores” (wherever occurring) in table item 5 (column 3), effective 1 July 2000.

(2) However, a supply covered by any of items 1 to 6 in the table in subsection (1) is not GST-free if the supplier reimports the goods into the indirect tax zone. History S 38-185(2) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

(3) Without limiting items 1 and 2 in the table in subsection (1), a supplier of goods is treated, for the purposes of those items, as having exported the goods from the indirect tax zone if: (a) before the goods are exported, the supplier supplies them to an entity that is not *registered or *required to be registered; and (b) that entity exports the goods from the indirect tax zone; and (c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901; and (d) since their supply to that entity, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and (e) the supplier has sufficient documentary evidence to show that the goods were exported; and (f) if that entity is covered by paragraph 168-5(1A)(c) — the supplier has a declaration by that entity stating that: (i) a payment has not been sought under section 168-5 for the supply; and (ii) if the goods are *wine — a payment has not been sought under section 25-5 of that Act for the supply. However, if the goods are reimported into the indirect tax zone, the supply is not GST-free unless the reimportation is a *taxable importation. Note: The entity will be covered by paragraph 168-5(1A)(c) if the entity is an individual who resides in an external Territory. History S 38-185(3) amended by No 52 of 2016, s 3 and Sch 2 item 23, by substituting “*wine” for “wine (within the meaning of the *Wine Tax Act)” in para (f)(ii), applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s 9-26. S 38-185(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 38-185(3) amended by No 39 of 2012, s 3 and Sch 4 item 1, by substituting “*Wine Tax Act” for “A New Tax System (Wine Equalisation Tax) Act 1999” in para (f)(ii), effective 15 April 2012. S 38-185(3) amended by No 20 of 2010, s 3 and Sch 2 items 1 and 2, by inserting para (f) and the note at the end, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010. S 38-185(3) inserted by No 176 of 1999, s 3 and Sch 1 item 65, effective 1 July 2000.

(4) Without limiting item 2A in the table in subsection (1), a supplier of goods is treated, for the purposes of that item, as having exported the goods from the indirect tax zone if: (a) before the goods are exported, the supplier supplies them to an entity that: (i) is an *associate of the supplier; and (ii) is not *registered or *required to be registered; and (b) the associate exports the goods from the indirect tax zone within 60 days (or such further period as the Commissioner allows) after the earlier of the following:

(i) the day the goods were delivered in the indirect tax zone to the associate; (ii) the day the goods were made available in the indirect tax zone to the associate; and (c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901; and (d) since their supply to the associate, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and (e) the supplier has sufficient documentary evidence to show that the goods were exported; and (f) if the associate is covered by paragraph 168-5(1A)(c) — the supplier has a declaration by the associate stating that: (i) a payment has not been sought under section 168-5 for the supply; and (ii) if the goods are *wine — a payment has not been sought under section 25-5 of that Act for the supply. However, if the goods are reimported into the indirect tax zone, the supply is not GST-free unless the reimportation is a *taxable importation. Note: The associate will be covered by paragraph 168-5(1A)(c) if the associate is an individual who resides in an external Territory. History S 38-185(4) amended by No 52 of 2016, s 3 and Sch 2 item 23, by substituting “*wine” for “wine (within the meaning of the *Wine Tax Act)” in para (f)(ii), applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s 9-26. S 38-185(4) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 38-185(4) amended by No 39 of 2012, s 3 and Sch 4 item 1, by substituting “*Wine Tax Act” for “A New Tax System (Wine Equalisation Tax) Act 1999” in para (f)(ii), effective 15 April 2012. S 38-185(4) amended by No 20 of 2010, s 3 and Sch 2 items 3 and 4, by inserting para (f) and the note at the end, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010. S 38-185(4) inserted by No 20 of 2010, s 3 and Sch 6 item 2, applicable in relation to supplies, and acquisitions, made on or after 24 March 2010.

Export of new recreational boats (5) For the purposes of item 4A of the table in subsection (1), the *ship is a new recreational boat if the ship: (a) has not been substantially reconstructed; and (b) has not been sold, leased or used since the completion of its construction, except in connection with: (i) the supply or acquisition of the ship as stock held for the purpose of sale or exchange in *carrying on an *enterprise; or (ii) the supply mentioned in that item, or the acquisition of the ship by the *recipient as mentioned in that item; and (c) was designed, and is fitted out, principally for use in activities done as private recreational pursuits or hobbies; and (d) is not a commercial ship. History S 38-185(5) inserted by No 51 of 2011, s 3 and Sch 1 item 2, applicable to supplies that: (a) are made under contracts entered into on or after 1 July 2011; and (b) are not made pursuant to rights or options granted before 1 July 2011.

(6) For the purposes of item 4A in the table in subsection (1), this subsection applies if, apart from use of the *ship by the supplier in connection with the supply of the ship to the *recipient, the *ship is used: (a) as security for the performance of an obligation (other than an obligation relating to the acquisition of the ship); or (b) in *carrying on an *enterprise in the indirect tax zone; or (c) in the indirect tax zone in carrying on an enterprise outside the indirect tax zone, not including use that involves the ship being used: (i) in a way that is private or domestic in nature; or (ii) in an activity, or series of activities, done as a private recreational pursuit or hobby; or Example: Allowing an employee to live on the ship, or to take the ship on a fishing trip.

(d) for *consideration, unless the consideration: (i) consists of the provision of services by an employee of an enterprise carried on by the *recipient outside the indirect tax zone; or (ii) is in respect of the recipient competing in a race or other sporting event (e.g. a prize). History S 38-185(6) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 38-185(6) inserted by No 51 of 2011, s 3 and Sch 1 item 2, applicable to supplies that: (a) are made under contracts entered into on or after 1 July 2011; and (b) are not made pursuant to rights or options granted before 1 July 2011.

38-187 Lease etc. of goods for use outside the indirect tax zone A supply of goods is GST-free if: (a) the supply is by way of lease or hire; and (b) the goods are used outside the indirect tax zone. Note: If goods are leased or hired and used partly in the indirect tax zone and partly outside the indirect tax zone, the supply could be taxable to the extent that the goods are used in the indirect tax zone (see section 9-5). History S 38-187 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (b) and “the indirect tax zone” for “Australia” (wherever occurring) in the note, applicable to a tax period that commences on or after 1 July 2015. S 38-187 inserted by No 176 of 1999, s 3 and Sch 1 item 66, effective 1 July 2000.

38-188 Tooling used by non-residents to manufacture goods for export A supply of goods is GST-free if: (a) the *recipient of the supply is a *non-resident, and is not *registered or *required to be registered; and (b) the goods are jigs, patterns, templates, dies, punches and similar machine tools to be used in the indirect tax zone solely to manufacture goods that will be for export from the indirect tax zone. History

S 38-188 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring) in para (b), applicable to a tax period that commences on or after 1 July 2015. S 38-188 inserted by No 92 of 2000, s 3 and Sch 3 item 6, effective 1 July 2000.

38-190 Supplies of things, other than goods or real property, for consumption outside the indirect tax zone (1) The third column of this table sets out supplies that are GST-free (except to the extent that they are supplies of goods or *real property): Supplies of things, other than goods or real property, for consumption outside the indirect tax zone Item

Topic

These supplies are GST-free (except to the extent that they are supplies of goods or *real property) …

1

Supply connected with property outside the indirect tax zone

a supply that is directly connected with goods or real property situated outside the indirect tax zone.

.................................... 2

Supply to *nonresident outside the indirect tax zone

a supply that is made to a *non-resident who is not in the indirect tax zone when the thing supplied is done, and: (a) the supply is neither a supply of work physically    performed on goods situated in the indirect tax zone    when the work is done nor a supply    directly connected with *real property    situated in the indirect tax zone; or (b) the *non-resident acquires the thing in *carrying    on the non-resident’s *enterprise, but is not    *registered or *required to be registered.

.................................... 3

Supplies used or enjoyed outside the indirect tax zone

a supply: (a) that is made to a *recipient who is not in the indirect    tax zone when the thing supplied is done; and (b) the effective use or enjoyment of which takes    place outside the indirect tax zone; other than a supply of work physically performed on goods situated in the indirect tax zone when the thing supplied is done, or a supply directly connected with *real property situated in the indirect tax zone.

.................................... 4

Rights

a supply that is made in relation to rights if: (a) the rights are for use outside the indirect tax zone; or (b) the supply is to an entity that is not an *Australian    resident and is outside the indirect tax zone when the    thing supplied is done.

.................................... 5

Export of services used to repair etc. imported goods

a supply that is constituted by the repair, renovation, modification or treatment of goods from outside the indirect tax zone whose destination is outside the indirect tax zone.

History S 38-190(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in table heading and

“the indirect tax zone” for “Australia” (wherever occurring) in the table, applicable to a tax period that commences on or after 1 July 2015. S 38-190(1) amended by No 92 of 2000, s 3 and Sch 3 items 8 and 9, by substituting table item 2, and by substituting “of work physically performed on goods situated in Australia when the thing supplied is done, or a supply directly connected” for “directly connected with goods situated in Australia when the thing supplied is done, or” in the third column of table item 3, effective 1 July 2000. Item 2 formerly read:

.................................... “2

Recipient not an *Australian resident etc.

a supply that is made to a *recipient who: (a) is not an *Australian resident;    and (b) is not in Australia when the    thing supplied is done; other than a supply directly connected with goods situated in Australia when the thing supplied is done, or with *real property situated in Australia.”

.................................... (2) However, a supply covered by any of items 1 to 5 in the table in subsection (1) is not GST-free if it is the supply of a right or option to acquire something the supply of which would be *connected with the indirect tax zone and would not be *GST-free. History S 38-190(2) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 38-190(2) amended by No 92 of 2000, s 3 and Sch 3 item 10, by inserting “and would not be *GST-free” at the end, effective 1 July 2000.

(2A) A supply covered by any of items 2 to 4 in the table in subsection (1) is not *GST-free if the acquisition of the supply relates (whether directly or indirectly, or wholly or partly) to the making of a supply of *real property situated in the indirect tax zone that would be, wholly or partly, *input taxed under Subdivision 40-B or 40-C. Note: Subdivision 40-B deals with the supply of premises (including a berth at a marina) by way of lease, hire or licence. Subdivision 40-C deals with the sale of residential premises and the supply of residential premises by way of long-term lease. History S 38-190(2A) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 38-190(2A) inserted by No 23 of 2005, s 3 and Sch 9, item 1, applicable to supplies covered by any of items 2 to 4 in the table in subsection 38-190(1) made on or after 1 April 2005.

(3) Without limiting subsection (2) or (2A), a supply covered by item 2 in that table is not GST-free if: (a) it is a supply under an agreement entered into, whether directly or indirectly, with a *non-resident; and (b) the supply is provided, or the agreement requires it to be provided, to another entity in the indirect tax zone; and (c) for a supply other than an *input taxed supply — none of the following applies: (i) the other entity would be an *Australian-based business recipient of the supply, if the supply had been made to it; (ii) the other entity is an individual who is provided with the supply as an employee or *officer of an entity that would be an Australian-based business recipient of the supply, if the supply had been made to it; or (iii) the other entity is an individual who is provided with the supply as an employee or officer of the *recipient, and the recipient’s acquisition of the thing is solely for a *creditable purpose and is

not a *non-deductible expense. History S 38-190(3) amended by No 52 of 2016, s 3 and Sch 2 item 19, by inserting para (c), applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. S 38-190(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 38-190(3) amended by No 23 of 2005, s 3 and Sch 9, item 2, by inserting “or (2A)” after “(2)”, applicable to supplies covered by any of items 2 to 4 in the table in subsection 38-190(1) made on or after 1 April 2005. S 38-190(3) inserted by No 177 of 1999, s 3 and Sch 1 item 46, effective 1 July 2000.

(4) A supply is taken, for the purposes of item 3 in that table, to be a supply made to a *recipient who is not in the indirect tax zone if: (a) it is a supply under an agreement entered into, whether directly or indirectly, with an *Australian resident; and (b) the supply is provided, or the agreement requires it to be provided, to another entity outside the indirect tax zone. History S 38-190(4) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 38-190(4) inserted by No 92 of 2000, s 3 and Sch 3 item 11, effective 1 July 2000.

(5) Subsection (4) does not apply to any of the following supplies: (a) a transport of goods within the indirect tax zone that is part of, or is connected with, the *international transport of the goods; (b) a loading or handling of goods within the indirect tax zone that is part of, or is connected with, the international transport of the goods; (c) a service, done within the indirect tax zone, in relation to the goods that facilitates the international transport of the goods; Example: The services of a customs broker in processing the information necessary for the clearance of goods into home consumption.

(d) insuring transport covered by paragraph (a); (e) arranging transport covered by paragraph (a), or insurance covered by paragraph (d). Note: The supply might still be GST-free under item 5, 5A, 6 or 7 in the table in subsection 38-355(1). History S 38-190(5) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 38-190(5) inserted by No 91 of 2010, s 3 and Sch 1 item 4, effective 29 June 2010. For application provision, see history note under s 1320(2).

38-191 Supplies relating to the repair etc. of goods under warranty (1) A supply of anything other than goods or *real property is GST-free if: (a) the *recipient is a *non-resident who: (i) is not in the indirect tax zone when the thing supplied is done; and

(ii) acquires the thing in *carrying on the recipient’s *enterprise, but is not *registered or *required to be registered; and (b) the supply is constituted by the repair, renovation, modification or treatment of goods; and (c) the repair, renovation, modification or treatment is done in order to meet the recipient’s obligations under a warranty relating to the goods; and (d) either: (i) *consideration for the warranty was included in the consideration for the supply of the goods; or (ii) the supply of the warranty was a separate *taxable supply to the supply of the goods. (2) A supply of goods is GST-free if: (a) it is made in the course of a supply that is GST-free under subsection (1), and to the same *recipient; and (b) either: (i) the goods are attached to, or become part of, the goods to which the warranty relates; or (ii) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the goods to which the warranty relates. History S 38-191 inserted by No 52 of 2016, s 3 and Sch 2 item 20, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

Subdivision 38-F — Religious services 38-220 Religious services A supply is GST-free if it is a supply of service that: (a) is supplied by a *ACNC-registered religious institution; and (b) is integral to the practice of that religion. History S 38-220 amended by No 169 of 2012, s 3 and Sch 2 item 73, by substituting “*ACNC-registered religious institution” for “religious institution” in para (a), effective 3 December 2012.

Subdivision 38-G — Activities of charities etc. History Subdiv 38-G (heading) substituted by No 169 of 2012, s 3 and Sch 2 item 74, effective 3 December 2012. Subdiv 38-G (heading) formerly read: Subdivision 38-G — Activities of charitable institutions etc. Subdiv 38-G (heading) substituted by No 143 of 2004, s 3 and Sch 1 item 4, effective 14 December 2004. For application provisions, see note under s 38-25(3). Subdiv 38-G (heading) formerly read: Subdivision 38-G — Non-commercial activities of charitable institutions etc.

38-250 Nominal consideration etc. (1) A supply is GST-free if: (a) the supplier is an *endorsed charity, a *gift-deductible entity or a *government school; and (b) the supply is for *consideration that:

(i) if the supply is a supply of accommodation — is less than 75% of the *GST inclusive market value of the supply; or (ii) if the supply is not a supply of accommodation — is less than 50% of the GST inclusive market value of the supply. History S 38-250(1) amended by No 169 of 2012, s 3 and Sch 2 item 75, by substituting “an *endorsed charity” for “a charitable institution, a trustee of a charitable fund” in para (a), effective 3 December 2012. S 38-250(1) amended by No 92 of 2000, s 3 and Sch 1 item 2C, by substituting “, a *gift-deductible entity or a *government school” for “or a *gift-deductible entity” in para (a), effective 1 July 2000. S 38-250(1) amended by No 176 of 1999, s 3 and Sch 1 item 67, by substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) the supply is for *consideration that is less than 50% of the *GST inclusive market value of the supply.

(2) A supply is GST-free if: (a) the supplier is an *endorsed charity, a *gift-deductible entity or a *government school; and (b) the supply is for *consideration that: (i) if the supply is a supply of accommodation — is less than 75% of the cost to the supplier of providing the accommodation; or (ii) if the supply is not a supply of accommodation — is less than 75% of the consideration the supplier provided, or was liable to provide, for acquiring the thing supplied. History S 38-250(2) amended by No 169 of 2012, s 3 and Sch 2 item 75, by substituting “an *endorsed charity” for “a charitable institution, a trustee of a charitable fund” in para (a), effective 3 December 2012. S 38-250(2) amended by No 92 of 2000, s 3 and Sch 1 item 2C, by substituting “, a *gift-deductible entity or a *government school” for “or a *gift-deductible entity” in para (a), effective 1 July 2000. S 38-250(2) amended by No 177 of 1999, s 3 and Sch 1 item 47, by substituting “75%” for “50%” in para (b)(ii), effective 1 July 2000. S 38-250(2) amended by No 176 of 1999, s 3 and Sch 1 item 68, by substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) the supply is for *consideration that is less than 50% of the consideration the supplier provided, or was liable to provide, for acquiring the thing supplied.

(3) (Repealed by No 169 of 2012) History S 38-250(3) repealed by No 169 of 2012, s 3 and Sch 2 item 76, effective 3 December 2012. S 38-250(3) formerly read: (3) Subsections (1) and (2) do not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Subsections (1) and (2) do not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 38-250(3) inserted by No 95 of 2004, s 3 and Sch 10 item 7, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

(4) Subsections (1) and (2) do not apply to a supply by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless: (a) the supplier is: (i) an *endorsed charity; or (ii) a *government school; or (iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or

(b) each purpose to which the supply relates is a *gift-deductible purpose of the supplier. Note: This subsection denies GST-free status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST-free under this section if they relate to the principal purpose of the fund, authority or institution. History S 38-250(4) amended by No 169 of 2012, s 3 and Sch 2 item 77, by substituting para (a)(i), effective 3 December 2012. Para (a)(i) formerly read: (i) a charitable institution or a trustee of a charitable fund; or S 38-250(4) inserted by No 80 of 2006, s 3 and Sch 12 item 6, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

38-255 Second-hand goods (1) A supply of *second-hand goods is GST-free if: (a) the supplier is an *endorsed charity, a *gift-deductible entity or a *government school; and (b) the goods were supplied to the endorsed charity, gift-deductible entity or government school: (i) as a gift; or (ii) by way of a supply that was GST-free because of a previous application of this section. However, the supply is not GST-free if the endorsed charity, gift-deductible entity or government school has dealt with the goods in such a way that the goods no longer have their original character. History S 38-255(1) amended by No 169 of 2012, s 3 and Sch 2 items 78 to 80, by substituting “an *endorsed charity” for “a charitable institution, a trustee of a charitable fund” in para (a), “endorsed charity” for “institution, trustee” in para (b), and “if the endorsed charity” for “if the institution, trustee”, effective 3 December 2012. S 38-255 amended by No 92 of 2000, s 3 and Sch 1 items 2D and 2E, by substituting “, a *gift-deductible entity or a *government school” for “or a *gift-deductible entity” in para (a), and by substituting “, gift-deductible entity or government school” for “or gift-deductible entity” (wherever occurring), effective 1 July 2000.

(2) (Repealed by No 169 of 2012) History S 38-255(2) repealed by No 169 of 2012, s 3 and Sch 2 item 81, effective 3 December 2012. S 38-255(2) formerly read: (2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 38-255(2) inserted by No 95 of 2004, s 3 and Sch 10 item 8, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

(3) Subsection (1) does not apply to a supply by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless: (a) the supplier is: (i) an *endorsed charity; or (ii) a *government school; or (iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or

(b) each purpose to which the supply relates is a *gift-deductible purpose of the supplier. Note: This subsection denies GST-free status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST-free under this section if they relate to the principal purpose of the fund, authority or institution. History S 38-255(3) amended by No 169 of 2012, s 3 and Sch 2 item 82, by substituting para (a)(i), effective 3 December 2012. Para (a)(i) formerly read: (i) a charitable institution or a trustee of a charitable fund; or S 38-255(3) inserted by No 80 of 2006, s 3 and Sch 12 item 7, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

38-260 Supplies of retirement village accommodation etc. A supply is GST-free if: (a) the supplier is an *endorsed charity that operates a *retirement village; and (b) the supply is made to a resident of the retirement village; and (c) the supply is: (i) a supply of accommodation in the retirement village, or a supply of a service related to the supply of the accommodation; or (ii) a supply of meals. History S 38-260 amended by No 169 of 2012, s 3 and Sch 2 item 83, by substituting “*endorsed charity” for “*endorsed charitable institution, or an *endorsed trustee of a charitable fund,” in para (a), effective 3 December 2012. S 38-260 amended by No 80 of 2006, s 3 and Sch 12 item 8, by substituting “an *endorsed charitable institution, or an *endorsed trustee” for “a charitable institution, or a trustee”, in para (a), applicable in relation to net amounts for tax periods starting on or after 30 June 2006. S 38-260 inserted by No 143 of 2004, s 3 and Sch 1 item 5, effective 14 December 2004. For application provisions, see note under s 3825(3).

38-270 Raffles and bingo conducted by charities etc. (1) A supply is GST-free if: (a) the supplier is an *endorsed charity, a *gift-deductible entity or a *government school; and (b) the supply is: (i) a supply of a ticket in a raffle; or (ii) an acceptance of a person’s participation in a game of bingo; or (iii) a *gambling supply of a kind specified in the regulations; and (c) the supply does not contravene a *State law or a *Territory law. History S 38-270(1) amended by No 169 of 2012, s 3 and Sch 2 item 85, by substituting “an *endorsed charity” for “a charitable institution, a trustee of a charitable fund” in para (a), effective 3 December 2012. S 38-270 amended by No 92 of 2000, s 3 and Sch 1 item 2F, by substituting “, a *gift-deductible entity or a *government school” for “or a *giftdeductible entity” in para (a), effective 1 July 2000.

(2) (Repealed by No 169 of 2012) History S 38-270(2) repealed by No 169 of 2012, s 3 and Sch 2 item 86, effective 3 December 2012. S 38-270(2) formerly read:

(2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 38-270(2) inserted by No 95 of 2004, s 3 and Sch 10 item 9, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

(3) Subsection (1) does not apply to a supply by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless: (a) the supplier is: (i) an *endorsed charity; or (ii) a *government school; or (iii) a fund, authority or institution or a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or (b) each purpose to which the supply relates is a *gift-deductible purpose of the supplier. Note: This subsection denies GST-free status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST-free under this section if they relate to the principal purpose of the fund, authority or institution. History S 38-270(3) amended by No 169 of 2012, s 3 and Sch 2 item 87, by substituting para (a)(i), effective 3 December 2012. Para (a)(i) formerly read: (i) a charitable institution or a trustee of a charitable fund; or S 38-270(3) inserted by No 80 of 2006, s 3 and Sch 12 item 9, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

(Subdivision 38-H heading repealed by No 143 of 2004) History Subdiv 38-H (heading) repealed by No 143 of 2004, s 3 and Sch 1 item 6, effective 14 December 2004. For application provisions, see note under s 38-25(3). Subdiv 38-H (heading) formerly read: Subdivision 38-H — Raffles and bingo conducted by charitable institutions etc.

Subdivision 38-I — Water, sewerage and drainage History Subdiv 38-I heading substituted by No 176 of 1999, s 3 and Sch 1 item 69, effective 1 July 2000. The heading formerly read: Subdivision 38-I — Water and sewerage

38-285 Water (1) A supply of water is GST-free. (2) However, a supply of water is not GST-free under this section if it is: (a) supplied in a container; or (b) transferred into a container; that has a capacity of less than 100 litres or such other quantity as the regulations specify.

(3) It does not matter whether or not the amount of water supplied or transferred fills the container.

38-290 Sewerage and sewerage-like services (1) A supply of sewerage services is GST-free. (2) A supply that consists of removing waste matter from *residential premises is GST-free if: (a) the premises are not serviced by sewers; and (b) the waste matter is of a kind that would normally be removed using sewers if the premises were serviced by sewers. History S 38-290(2) inserted by No 92 of 2000, s 3 and Sch 2 item 4, effective 1 July 2000.

(3) A supply that consists of servicing a domestic self-contained sewage system is GST-free. History S 38-290(3) inserted by No 92 of 2000, s 3 and Sch 2 item 4, effective 1 July 2000.

38-295 Emptying of septic tanks A supply of a service that consists of the emptying of a septic tank is GST-free.

38-300 Drainage A supply of a service that consists of draining storm water is GST-free. History S 38-300 inserted by No 176 of 1999, s 3 and Sch 1 item 70, effective 1 July 2000.

Subdivision 38-J — Supplies of going concerns 38-325 Supply of a going concern (1) The *supply of a going concern is GST-free if: (a) the supply is for *consideration; and (b) the *recipient is *registered or *required to be registered; and (c) the supplier and the recipient have agreed in writing that the supply is of a going concern. (2) A supply of a going concern is a supply under an arrangement under which: (a) the supplier supplies to the *recipient all of the things that are necessary for the continued operation of an *enterprise; and (b) the supplier carries on, or will carry on, the enterprise until the day of the supply (whether or not as a part of a larger enterprise carried on by the supplier).

Subdivision 38-K — Transport and related matters 38-355 Supplies of transport and related matters (1) The third column of this table sets out supplies that are GST-free:

Supplies of transport and related matters Item

Topic

These supplies are GST-free …

1

Transport of passengers the transport of a passenger: to, from or outside the (a) from the last place of departure in the indirect tax zone to a indirect tax zone destination outside the indirect tax zone; or (b) from a place outside the indirect tax zone to the first place of arrival in the indirect tax zone; or (c) from a place outside the indirect tax zone to the same or another place outside the indirect tax zone.

.................................... 2

Transport of passengers the transport of a passenger within the indirect tax zone by air, but on domestic legs of only if: international flights (a) the transport is part of a wider arrangement, itinerary or contract for transport by air involving international travel; and (b) at the time the arrangement, itinerary or contract was entered into, the transport within the indirect tax zone formed part of a ticket for international travel, or was cross referenced to such a ticket, issued at that time.

.................................... 3

Domestic air travel of non-residents

the transport of a passenger within the indirect tax zone by air, but only if: (a) the passenger is a *non-resident; and (b) the supply was purchased while the passenger was outside the indirect tax zone.

.................................... 4

Transport of passengers the transport of a passenger within the indirect tax zone by sea, but on domestic legs of only if: international sea (a) the transport is part of a journey by sea from the indirect tax voyages zone to a destination outside the indirect tax zone, or from a destination outside the indirect tax zone to the indirect tax zone; and (b) the transport is provided by the supplier who transports the passenger to or from the indirect tax zone.

.................................... 5

Transport etc. of goods

subject to subsections (2) and (3), the *international transport of goods: (a) from their *place of export in the indirect tax zone to a destination outside the indirect tax zone; or (b) from a place outside the indirect tax zone to their *place of consignment in the indirect tax zone; or (c) from a place outside the indirect tax zone to the same or another place outside the indirect tax zone.

.................................... 5A

Loading or handling etc.

subject to subsections (2) and (3):

5A

Loading or handling etc.

subject to subsections (2) and (3): (a) loading or handling of goods, the *international transport of which is covered by item 5, during the course of the international transport; or (b) supply of a service, during the course of the international transport of goods covered by item 5, that facilitates the international transport.

.................................... 6

Insuring transport etc.

subject to subsection (3): (a) insuring transport covered by item 1, 2, 3 or 4; or (b) insuring the *international transport of goods from their *place of export in the indirect tax zone to a destination outside the indirect tax zone; or (c) insuring: (i) the transport of goods from a place outside the indirect tax zone to their *place of consignment in the indirect tax zone; and (ii) the subsequent transport of those goods within the indirect tax zone, if it is an integral part of the transport of goods from the place outside the indirect tax zone to the place of consignment in the indirect tax zone; including loading and handling within the indirect tax zone that is part of that transport; or (d) insuring the transport of goods from a place outside the indirect tax zone to the same or another place outside the indirect tax zone.

.................................... 7

Arranging transport etc.

subject to subsection (3): (a) arranging transport covered by item 1, 2, 3 or 4; or (b) arranging the *international transport of goods covered by item 5; or (c) arranging insurance covered by item 6.

History S 38-355(1) amended by No 77 of 2017, s 3 and Sch 1 items 16 and 17, by substituting “subject to subsections (2) and (3)” for “subject to subsection (2)” in table items 5 and 5A, and inserting “subject to subsection (3):” in table items 6 and 7, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 38-355(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring) in the table, applicable to a tax period that commences on or after 1 July 2015. S 38-355 amended by No 91 of 2010, s 3 and Sch 1 items 5 to 8, by inserting “(1)” before “The third column”, inserting “subject to subsection (2),” before “the *international transport” in table item 5, omitting “However, paragraph (a) or (b) only applies to the transport of the goods within Australia if it is supplied by the supplier of the transport of the goods from or to Australia (whichever is relevant).” from table item 5, and inserting table item 5A, effective 29 June 2010. For application provision, see history note under s 13-20(2). S 38-355 amended by No 92 of 2000, s 3 and Sch 8 item 1, by substituting paras (b), (c) and (d) for para (b) in the third column of table item 6, effective 1 July 2000. Para (b) of the third column of item 6 formerly read: (b) insuring the *international transport of goods covered by item 5. S 38-355 amended by No 176 of 1999, s 3 and Sch 1 items 71 to 75, by inserting “of passengers” after “Transport” in table item 1 (column 2), omitting “or goods” in table item 1 (column 3), substituting table item 5 and substituting “the *international transport” for “transport, loading or handling” in table items 6 and 7 (column 3), effective 1 July 2000. Table item 5 formerly read:

.................................... “5

Transport etc. of goods within Australia

the transport, loading or handling of goods within Australia, but only if: (a) it is an integral part of the supply    of transporting goods to or from    Australia; and (b) it is provided by the supplier    who transports those goods to or    from Australia.”

.................................... (2) Paragraphs (a) and (b) of item 5, and item 5A, in the table in subsection (1) do not apply to a supply to the extent that the thing supplied is done in the indirect tax zone, unless: (a) the *recipient of the supply: (i) is a *non-resident; and (ii) is not in the indirect tax zone when the thing supplied is done in the indirect tax zone; or (b) the supply is done by the supplier of the transport of the goods from or to the indirect tax zone (whichever is relevant). History S 38-355(2) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 38-355(2) inserted by No 91 of 2010, s 3 and Sch 1 item 9, effective 29 June 2010. For application provision, see history note under s 1320(2).

(3) Items 5 and 5A, paragraphs (b) to (d) of item 6, and paragraphs (b) and (c) of item 7, in the table in subsection (1) do not apply to a supply to the extent that: (a) the supply is, or relates to, the *international transport of goods; and (b) the supplier is a *redeliverer that is treated as the supplier of the goods under subsection 8481(4); and (c) the supply of the goods is a *taxable supply. History S 38-355(3) inserted by No 77 of 2017, s 3 and Sch 1 item 18, effective 1 July 2017. For application provisions, see note under Div 146 heading.

38-360 Travel agents arranging overseas supplies A supply is GST-free if: (a) the supplier makes it in the course of *carrying on an *enterprise as a travel agent; and (b) it consists of arranging for the making of a supply, the effective use or enjoyment of which is to take place outside the indirect tax zone. History S 38-360 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (b), applicable to a tax period that commences on or after 1 July 2015. S 38-360 inserted by No 156 of 2000, s 3 and Sch 1 item 4, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Subdivision 38-L — Precious metals

38-385 Supplies of precious metals A supply of *precious metal is GST-free if: (a) it is the first supply of that precious metal after its refining by, or on behalf of, the supplier; and (b) the entity that refined the precious metal is a *refiner of precious metal; and (c) the *recipient of the supply is a *dealer in precious metal. Note: Any other supply of precious metal is input taxed under section 40-100. History S 38-385 substituted by No 177 of 1999, s 3 and Sch 1 item 48, effective 1 July 2000. S 38-385 formerly read: 38-385 Supplies of precious metals A supply of *precious metal is GST-free if: (a) it is the first supply of that precious metal after its refining by the supplier; and (b) the supplier is a *refiner of precious metal; and (c) the *recipient of the supply is a *dealer in precious metal who acquires the precious metal for investment purposes. Note: Any other supply of precious metal is input taxed under section 40-100.

Subdivision 38-M — Supplies through inwards duty free shops 38-415 Supplies through inwards duty free shops A supply is GST-free if the supply is a sale of *airport shop goods through an *inwards duty free shop to a *relevant traveller. History S 38-415 substituted by No 92 of 2000, s 3 and Sch 2 item 4A, effective 1 July 2000. S 38-415 formerly read: 38-415 Supplies through inwards duty free shops A supply is GST-free if: (a) the supply is a sale of *airport shop goods through an *inwards duty free shop to a *relevant traveller; and (b) the goods are *imported or are *excisable goods.

Subdivision 38-N — Grants of land by governments History Subdiv 38-N heading substituted by No 156 of 2000, s 3 and Sch 1 item 5, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The heading formerly read: Subdivision 38-N — Grants of freehold and similar interests by governments

38-445 Grants of freehold and similar interests by governments (1) A supply by the Commonwealth, a State or a Territory of land on which there are no improvements is GST-free if: (a) the supply is of a freehold interest in the land; or (b) the supply is by way of *long-term lease. (1A) A supply by the Commonwealth, a State or a Territory of land is GST-free if: (a) the supply is of a freehold interest in the land, or is by way of *long-term lease; and (b) the Commonwealth, State or Territory had previously supplied the land, by way of lease, to the *recipient of the supply; and

(c) at the time of that previous supply, there were no improvements on the land; and (d) because conditions to which that lease was subject had been satisfied, the recipient was entitled to the supply of the freehold interest or the supply by way of long-term lease. History S 38-445(1A) inserted by No 156 of 2000, s 3 and Sch 1 item 6, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(2) However, the supply is not GST-free if, since 1 July 2000, the land has already been the subject of a supply that is GST-free under this section.

38-450 Leases preceding grants of freehold and similar interests by governments (1) A supply by the Commonwealth, a State or a Territory of land on which there are no improvements is GST-free if: (a) the supply is by way of lease (other than *long-term lease); and (b) the lease is subject to conditions the satisfaction of which will entitle the *recipient of the supply to the grant of a freehold interest in the land or a long-term lease of the land. (2) A supply consisting of the surrender, to the Commonwealth, a State or Territory, of a lease over land is GST-free if: (a) the supplier acquired the land under a supply that: (i) was GST-free under subsection (1); or (ii) if the supply was made before 1 July 2000 — would have been GST-free under subsection (1) if it had been made on or after that day; and (b) solely or partly in return for the surrender of the lease, the Commonwealth, State or Territory makes a supply of the land to the supplier that is GST-free under section 38-445. History S 38-450 inserted by No 156 of 2000, s 3 and Sch 1 item 7, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Subdivision 38-O — Farm land 38-475 Subdivided farm land (1) The supply of a freehold interest in, or the lease by an *Australian government agency of or the *long term lease of, *potential residential land is GST-free if: (a) the land is subdivided from land on which a *farming business has been *carried on for at least 5 years; and (b) the supply is made to an *associate of the supplier of the land without *consideration or for consideration that is less than the *GST inclusive market value of the supply. History S 38-475(1) amended by No 92 of 2000, s 3 and Sch 2 item 5, by inserting ``the lease by an *Australian government agency of or'' after ``interest in, or'', effective 1 July 2000. S 38-475(1) substituted by No 177 of 1999, s 3 and Sch 1 item 49, effective 1 July 2000. S 38-475(1) formerly read: (1) A supply of *potential residential land is GST-free if: (a) the land is subdivided from land on which the supplier has *carried on a *farming business for at least 5 years; and (b) the supply is made to an *associate without *consideration or for consideration that is less than the *GST inclusive market value of the supply.

(2) An entity *carries on a farming business if it carries on a *business of: (a) cultivating or propagating plants, fungi or their products or parts (including seeds, spores, bulbs and similar things), in any physical environment; or (b) maintaining animals for the purpose of selling them or their bodily produce (including natural increase); or (c) manufacturing dairy produce from raw material that the entity produced; or (d) planting or tending trees in a plantation or forest that are intended to be felled.

38-480 Farm land supplied for farming The supply of a freehold interest in, or the lease by an *Australian government agency of or the *long term lease of, land is GST-free if: (a) the land is land on which a *farming business has been *carried on for at least the period of 5 years preceding the supply; and (b) the *recipient of the supply intends that a farming business be carried on, on the land. History S 38-480 amended by No 92 of 2000, s 3 and Sch 2 item 6, by inserting ``the lease by an *Australian government agency of or'' after ``interest in, or'', effective 1 July 2000. S 38-480 substituted by No 177 of 1999, s 3 and Sch 1 item 50, effective 1 July 2000. S 38-480 formerly read: 38-480 Farm land supplied for farming A supply of land is GST-free if: (a) the supplier has *carried on a *farming business on the land for at least the period of 5 years preceding the supply; and (b) the *recipient of the supply intends to carry on a farming business on the land.

Subdivision 38-P — Cars for use by disabled people 38-505 Disabled veterans (1) A supply is GST-free if it is a supply of a *car to an individual who: (a) has served in the Defence Force or in any other armed force of Her Majesty; and (b) as a result of that service: (i) has lost a leg or both arms; or (ii) has had a leg, or both arms, rendered permanently and completely useless; or (iii) is a veteran to whom section 24 of the Veterans’ Entitlements Act 1986 applies and receives a pension under Part II of that Act; or (iv) is receiving a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004, or satisfies the eligibility criteria in section 199 of that Act; and (c) intends to use the car in his or her personal transportation during all of the *Subdivision 38-P period. History S 38-505(1) amended by No 110 of 2006, s 3 and Sch 2 items 2 and 3, by substituting “; or” for “; and” in para (b)(iii) and inserting para (iv), applicable to net amounts for tax periods starting, or that started, on or after 1 July 2004.

(2) However, a supply covered by subsection (1) is not GST-free to the extent that the *GST inclusive market value of the *car exceeds the *car limit.

History S 38-505(2) amended by No 77 of 2001, s 3 and Sch 2 item 10, by substituting “*car limit” for “*car depreciation limit”, applicable to: (a) depreciating assets: (i) you start to hold under a contract entered into after 30 June 2001; or (ii) you constructed where the construction started after that day; or (iii) you start to hold in some other way after that day; and (b) expenditure that does not form part of the cost of a depreciating asset incurred after that day.

(3) In working out the *GST inclusive market value of the *car for the purposes of subsection (2), disregard any value that is attributable to modifications made to the car solely for the purpose of: (a) adapting it for driving by the person; or (b) adapting it for transporting the person. (4) A supply is GST-free if it is a supply of *car parts that are for a *car for an individual to whom paragraphs (1)(a), (b) and (c) apply.

38-510 Other disabled people (1) A supply is GST-free if it is a supply of a *car to an individual who: (a) has a current disability certificate issued by: (i) the person holding the position of Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997); or (ii) an officer or employee of that company who is authorised in writing by the Managing Director for the purposes of this section; certifying that the individual has lost the use of one or more limbs to such an extent that he or she is unable to use public transport; and (b) intends to use the car in his or her personal transportation to or from gainful employment during all of the *Subdivision 38-P period. History S 38-510(1) amended by No 176 of 1999, s 3 and Sch 1 item 76, by substituting subparas (a)(i) and (ii), effective 1 July 2000. Subparas (a)(i) and (ii) formerly read: (i) the Secretary to the Department responsible for the administration of the Disability Services Act 1986; or (ii) an officer of that Department authorised in writing by that Secretary for the purposes of this Act;

(2) However, a supply covered by subsection (1) is not GST-free to the extent that the *GST inclusive market value of the *car exceeds the *car limit. History S 38-510(2) amended by No 77 of 2001, s 3 and Sch 2 item 11, by substituting ``*car limit'' for ``*car depreciation limit'', applicable to: (a) depreciating assets: (i) you start to hold under a contract entered into after 30 June 2001; or (ii) you constructed where the construction started after that day; or (iii) you start to hold in some other way after that day; and (b) expenditure that does not form part of the cost of a depreciating asset incurred after that day.

(3) In working out the *GST inclusive market value of the *car for the purposes of subsection (2), disregard any value that is attributable to modifications made to the car solely for the purpose of: (a) adapting it for driving by the individual; or

(b) adapting it for transporting the individual. (4) A supply is GST-free if it is a supply of *car parts that are for a *car for an individual to whom paragraphs (1)(a) and (b) applies.

Subdivision 38-Q — International mail History Subdiv 38-Q inserted by No 177 of 1999, s 3 and Sch 1 item 51, effective 1 July 2000.

38-540 International mail A supply is GST-free if it is a supply of services to a foreign postal administration for:

(a) the delivery in the indirect tax zone; or (b) the transit through the indirect tax zone; of postal articles mailed outside the indirect tax zone. History S 38-540 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 38-540 inserted by No 177 of 1999, s 3 and Sch 1 item 51, effective 1 July 2000.

Subdivision 38-R — Telecommunication supplies made under arrangements for global roaming in the indirect tax zone History Subdiv 38-R heading amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. Subdiv 38-R inserted by No 91 of 2010, s 3 and Sch 2 item 1, applicable to supplies made on or after 1 July 2000.

38-570 Telecommunication supplies made under arrangements for global roaming in the indirect tax zone (1) A *telecommunication supply is GST-free if: (a) the supply is to enable the use in the indirect tax zone of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to: (i) an international mobile subscriber identity; or (ii) an IP address; or (iii) another internationally recognised identifier; containing a home network identity that indicates a subscription to a telecommunications network outside the indirect tax zone; and (b) the supply is covered by subsection (2) or (3).

Supply by non-resident telecommunications supplier (2) This subsection covers the supply if: (a) the supply is made to the subscriber in connection with the subscription; and (b) the billing of the subscriber for the supply is to an address outside the indirect tax zone; and (c) the supply is made by a *non-resident that: (i) *carries on outside the indirect tax zone an *enterprise of making *telecommunication supplies; and (ii) does not *carry on in the indirect tax zone such an enterprise.

Supply by Australian resident telecommunications supplier (3) This subsection covers the supply if: (a) the supply is made by an *Australian resident that is: (i) a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997; or (ii) an internet service provider as defined in Schedule 5 to the Broadcasting Services Act 1992;

and (b) the supply is provided to the user in the indirect tax zone of the device; and (c) the supply is made to a *non-resident that: (i) *carries on outside the indirect tax zone an *enterprise of making *telecommunication supplies; and (ii) does not *carry on in the indirect tax zone such an enterprise. History S 38-570 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 38-570 inserted by No 91 of 2010, s 3 and Sch 2 item 1, applicable to supplies made on or after 1 July 2000.

Subdivision 38-S — Eligible emissions units History Subdiv 38-S inserted by No 132 of 2011, s 3 and Sch 2 item 1, effective 10 May 2012.

38-590 Eligible emissions units A supply of an *eligible emissions unit is GST-free. History S 38-590 inserted by No 132 of 2011, s 3 and Sch 2 item 1, effective 10 May 2012.

Subdivision 38-T — Inbound intangible consumer supplies History Subdiv 38-T inserted by No 52 of 2016, s 3 and Sch 1 item 4, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. No 52 of 2016, s 3 and Sch 1 item 39 contains the following provision: 39 Progressive or periodic supplies (1) If: (a) a supply is made under an agreement, or an enactment, that provides (expressly or impliedly) that the thing supplied is to be supplied: (i) for a period; or (ii) progressively over a period; and (b) that period begins before 1 July 2017 and ends on or after 1 July 2017; then, for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 as amended by this Act and for the purposes of item 38 of this Schedule: (c) the supply is taken to be made continuously and uniformly throughout that period; and (d) to the extent that the supply is taken to be made on or after 1 July 2017: (i) any consideration for the supply received before the first tax period to start on or after that day is taken to be received in that tax period; and (ii) an invoice relating to the supply issued before the first tax period to start on or after that day is taken to have been issued in that tax period. (2) However, this item does not apply to: (a) a supply of a warranty (whether express, implied or required by law) that relates to goods or a service, if the value of the warranty was included in the price of the goods or service; or (b) a supply to the extent that it would be a taxable supply if the amendments made by this Schedule had not been made. (3) If this item has an effect in relation to a supply, it has a corresponding effect in relation to the acquisition to which the supply relates. (4) In this item: warranty has the same meaning as in section 12 of the A New Tax System (Goods and Services Tax Transition) Act 1999.

38-610 Inbound intangible consumer supplies (1) An *inbound intangible consumer supply is GST-free if: (a) it is made by a *non-resident; and (b) it is covered by a determination under subsection (2). (2) The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are GST-free. (3) However, the Minister must not make the determination unless: (a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia’s international obligations; and (b) the Minister is satisfied that similar supplies made by *Australian residents would be GST-free. History S 38-610 inserted by No 52 of 2016, s 3 and Sch 1 item 4, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

Division 40 — Input taxed supplies Table of Subdivisions 40-A Financial supplies 40-B Residential rent 40-C Residential premises 40-D Precious metals 40-E School tuckshops and canteens 40-F Fund-raising events conducted by charities etc. 40-G Inbound intangible consumer supplies

40-1 What this Division is about

This Division provides for the supplies that are input taxed. If a supply is input taxed, then: • no GST is payable on the supply; • there is no entitlement to an input tax credit for anything acquired or imported to make the supply (see sections 11-15 and 15-10). For the basic rules about supplies that are input taxed, see sections 9-30 and 9-80.

History S 40-1 amended by No 177 of 1999, s 3 and Sch 1 item 52, by substituting ``provides for'' for ``sets out'', effective 1 July 2000.

Subdivision 40-A — Financial supplies 40-5 Financial supplies (1) A *financial supply is input taxed. (2) Financial supply has the meaning given by the regulations.

History S 40-5(2) substituted by No 177 of 1999, s 3 and Sch 1 item 53, effective 1 July 2000. S 40-5(2) formerly read: (2) The third column of this table sets out the supplies that are financial supplies:

Supplies that are financial supplies Item

Topic

These are financial supplies …

 1

Money

the creation, issue, transfer, assignment or receipt of, or any other dealing with, *money including: (a) lending or borrowing money;    and (b) creating or transferring a debt    or an interest in a debt; and (c) making any advance or    granting any credit.

....................................  2

Accounts

the creation, keeping or closing of a savings account, cheque account or deposit account.

....................................  3

Debt securities

the creation, issue, transfer, assignment or receipt of, or any other dealing with, a security for a debt (including a guarantee or indemnity), but not if the security is a lease, licence or other similar arrangement in respect of *real property.

....................................  4

Equity securities

the allotment, issue, transfer, assignment or receipt of, or any other dealing with, a security within the meaning of subsection 92(1) of the Corporations Law (other than paragraph (ca) of that subsection).

....................................  5

Unit trusts

the creation, issue, transfer, assignment or receipt of, or any other dealing with: (a) a *unit trust; or (b) an interest in, or a right to or    under, a unit trust. the management of a unit trust.

....................................  6

Futures

the provision, transfer or assignment of a futures contract through a *futures exchange.

....................................  7

Options and warrants

the creation, issue, transfer, assignment or receipt of, or any other dealing with, an option or warrant relating to a future supply covered by item 3, 4 or 5.

....................................  8

Underwriting

....................................

an underwriting of a supply covered by any of items 1 to 7 (other than items 2 and 3).

 9

Superannuation funds

the creation, transfer, assignment or receipt of, or any other dealing with, an interest in, or a right under, a *superannuation fund. the management of a superannuation fund.

.................................... 10

Life insurance

the provision, transfer or assignment of: (a) a *life insurance policy; or (b) reinsurance relating to a life    insurance policy.

.................................... 11

Hire purchase etc.

the provision of credit under a *hire purchase agreement, or a sale, relating to goods, but only if: (a) the credit is provided for a    separate charge; and (b) the separate charge is    disclosed to the *recipient of    the goods.

.................................... 12

Incidental supplies

a supply of anything directly in connection with a supply covered by any of items 1 to 13 (other than this item), but only if the supplier under this item is the same supplier as that under the other item.

.................................... 13

Arranging etc. supplies

agreeing to make, or arranging, a supply covered by any of items 1 to 12 (other than item 2).

(3) (Repealed by No 177 of 1999) History S 40-5(3) repealed by No 177 of 1999, s 3 and Sch 1 item 53, effective 1 July 2000. S 40-5(3) formerly read: (3) The third column of the following table sets out the supplies that are not financial supplies:

Supplies that are not financial supplies Item

Topic

These are not financial supplies …

1

Advice

a supply of advice, including any advice in relation to a supply covered by any of items 1 to 12 of the table in subsection (2).

.................................... 2

Insurance

a supply of insurance (other than insurance covered by item 10 of the table in subsection (2)).

.................................... 3

Legal service

a supply of a legal service by a *legal practitioner in the course of a professional practice.

.................................... 4

Accounting service

a supply of an accounting service by an accountant in the course of a professional practice.

.................................... 5

Tax agents

management by a *registered tax agent of an entity's affairs relating to taxation.

.................................... 6

Safe custody

a supply of a safe custody service for cash, documents or other things.

.................................... 7

Payroll services

a supply of a payroll service.

(4) (Repealed by No 177 of 1999) History S 40-5(4) repealed by No 177 of 1999, s 3 and Sch 1 item 53, effective 1 July 2000. S 40-5(4) formerly read: (4) The regulations may provide that a particular supply is, or is not, a financial supply. The regulations have effect despite subsections (2) and (3).

Subdivision 40-B — Residential rent 40-35 Residential rent (1) A supply of premises that is by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) is input taxed if: (a) the supply is of *residential premises (other than a supply of *commercial residential premises or a supply of accommodation in commercial residential premises provided to an individual by the entity that owns or controls the commercial residential premises); or (b) the supply is of *commercial accommodation and Division 87 (which is about long-term accommodation in commercial premises) would apply to the supply but for a choice made by the supplier under section 87-25. History S 40-35(1) amended by No 80 of 2006, s 3 and Sch 15 item 1, by substituting “(other than a supply of *commercial residential premises or a supply of accommodation in commercial residential premises provided to an individual by the entity that owns or controls the commercial residential premises)” for “(other than *commercial residential premises)” in para (a), applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

(1A) A supply of a berth at a marina that is by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) is input taxed if: (a) the berth is occupied, or is to be occupied, by a *ship used as a residence; and (b) the supply is of *commercial accommodation and Division 87 (which is about long-term accommodation in commercial premises) would apply to the supply but for a choice made by the supplier under section 87-25. History S 40-35(1A) inserted by No 156 of 2000, s 3 and Sch 1 item 8, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(2) However: (a) the supply is input taxed only to the extent that the premises are to be used predominantly for residential accommodation (regardless of the term of occupation); and

(b) the supply is not input taxed under this section if the lease, hire or licence, or the renewal or extension of a lease, hire or licence, is a *long-term lease. History S 40-35(2) amended by No 80 of 2006, s 3 and Sch 15 item 2, by inserting “(regardless of the term of occupation)” after “residential accommodation” in para (a), applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Subdivision 40-C — Residential premises 40-65 Sales of residential premises (1) A sale of *real property is input taxed, but only to the extent that the property is *residential premises to be used predominantly for residential accommodation (regardless of the term of occupation). History S 40-65(1) amended by No 80 of 2006, s 3 and Sch 15 item 3, by inserting “(regardless of the term of occupation)” after “residential accommodation”, applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

(2) However, the sale is not input taxed to the extent that the *residential premises are: (a) *commercial residential premises; or (b) *new residential premises other than those used for residential accommodation (regardless of the term of occupation) before 2 December 1998. Note: For sales of residential premises that are new residential premises, the recipient of the supply must pay an amount representing the GST on the supply to the Commissioner under section 14-250 in Schedule 1 to the Taxation Administration Act 1953, and the supplier is entitled to a credit for that payment under section 18-60 in that Schedule. History S 40-65(2) amended by No 23 of 2018, s 3 and Sch 5 item 6, by inserting the note, effective 1 April 2018. For application provisions, see note under s 33-1. S 40-65(2) amended by No 80 of 2006, s 3 and Sch 15 item 4, by inserting “(regardless of the term of occupation)” after “residential accommodation” in para (b), applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. S 40-65(2) substituted by No 92 of 2000, s 3 and Sch 11 item 7, effective 1 July 2000. S 40-65(2) formerly read: (2) However, the sale is not input taxed to the extent that the *residential premises are *commercial residential premises or *new residential premises.

40-70 Supplies of residential premises by way of long-term lease (1) A supply is input taxed if: (a) the supply is of *real property but only to the extent that the property is *residential premises to be used predominantly for residential accommodation (regardless of the term of occupation); and (b) the supply is by way of *long-term lease. History S 40-70(1) amended by No 80 of 2006, s 3 and Sch 15 item 5, by inserting “(regardless of the term of occupation)” after “residential accommodation” in para (a), applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

(2) However, the supply is not input taxed to the extent that the *residential premises are: (a) *commercial residential premises; or (b) *new residential premises other than those used for residential accommodation (regardless of the

term of occupation) before 2 December 1998. History S 40-70(2) amended by No 80 of 2006, s 3 and Sch 15 item 6, by inserting “(regardless of the term of occupation)” after “residential accommodation” in para (b), applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. S 40-70(2) substituted by No 92 of 2000, s 3 and Sch 11 item 8, effective 1 July 2000. S 40-70(2) formerly read: (2) However, the supply is not input taxed to the extent that the *residential premises are *commercial residential premises or *new residential premises.

40-75 Meaning of new residential premises When premises are new residential premises (1) *Residential premises are new residential premises if they: (a) have not previously been sold as residential premises (other than *commercial residential premises) and have not previously been the subject of a *long-term lease; or (b) have been created through *substantial renovations of a building; or (c) have been built, or contain a building that has been built, to replace demolished premises on the same land. Paragraphs (b) and (c) have effect subject to paragraph (a). Note 1: For example, residential premises will be new residential premises if they are created as described in paragraph (b) or (c) to replace earlier premises that had ceased to be new residential premises because of paragraph (a). Note 2: However, premises that are new residential premises because of paragraph (b) or (c) will cease to be new residential premises once they are sold, or supplied by way of long-term lease, as residential premises (see paragraph (a)). Note 3: Premises created because of the registration of, for example, a strata title plan, or a plan to subdivide land, may not become new residential premises (see subsection (2AA)). History S 40-75(1) amended by No 12 of 2012, s 3 and Sch 4 item 2, by inserting “Paragraphs (b) and (c) have effect subject to paragraph (a).” and Notes 1 to 3, applicable in relation to supplies of residential premises on or after 22 March 2012. S 40-75(1) amended by No 80 of 2006, s 3 and Sch 15 item 7, by inserting “(other than *commercial residential premises)” after “residential premises” in para (a), applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

(2) However, the *residential premises are not new residential premises if, for the period of at least 5 years since: (a) if paragraph (1)(a) applies (and neither paragraph (1)(b) nor paragraph (1)(c) applies) — the premises first became residential premises; or (b) if paragraph (1)(b) applies — the premises were last *substantially renovated; or (c) if paragraph (1)(c) applies — the premises were last built; the premises have only been used for making supplies that are *input taxed because of paragraph 4035(1)(a). History S 40-75(2) amended by No 12 of 2012, s 3 and Sch 4 items 3 and 4, by substituting “*residential premises are not new residential premises” for “premises are not new residential premises”, and “residential premises” for “*residential premises” in para (a), applicable in relation to supplies of residential premises on or after 27 January 2011. For further application provisions, see note under s 40-75(2B) and (2C).

Subdivisions etc. may not result in new residential premises (2AA) Despite subsection (1), the *residential premises are not new residential premises if: (a) they are created from residential premises that became the subject of a *property subdivision plan; and (b) the residential premises referred to in paragraph (a) were not new residential premises immediately before they became the subject of that plan. This subsection has effect subject to paragraphs (1)(b) and (c). History S 40-75(2AA) inserted by No 12 of 2012, s 3 and Sch 4 item 5, applicable in relation to supplies of residential premises on or after 27 January 2011. For further application provisions, see note under s 40-75(2B) and (2C).

Disregard certain supplies of the premises (2A) A supply of the *residential premises is disregarded as a sale or supply for the purposes of applying paragraph (1)(a): (a) if it is a supply by a member of a *GST group to another member of the GST group; or (b) if: (i) it is a supply by the *joint venture operator of a *GST joint venture to another entity that is a *participant in the joint venture; and (ii) the other entity acquired the interest, unit or lease for consumption, use or supply in the course of activities for which the joint venture was entered into. History S 40-75(2A) amended by No 12 of 2012, s 3 and Sch 4 item 7, by substituting “*residential premises is disregarded as a sale or supply” for “premises is disregarded as a sale”, applicable in relation to supplies of residential premises on or after 27 January 2011. For further application provisions, see note under s 40-75(2B) and (2C). S 40-75(2A) inserted by No 78 of 2005, s 3 and Sch 6 item 2, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

(2B) A supply (the wholesale supply) of the *residential premises is disregarded as a sale or supply for the purposes of applying paragraph (1)(a) if: (a) the premises from which the residential premises were created had earlier been supplied to the *recipient of the wholesale supply or one or more of its *associates; and (b) an arrangement (including an agreement) was made by: (i) the supplier of the earlier supply, or one or more associates of the supplier; and (ii) the recipient of the earlier supply, or one or more associates of the recipient; and (c) under the arrangement, the wholesale supply was conditional on: (i) specified building or renovation work being undertaken by the recipient of the earlier supply, or by one or more associates of the recipient; or (ii) circumstances existing as specified in regulations made for the purposes of this subparagraph. Note 1: The premises referred to in paragraph (a) could be vacant land. Note 2: For subparagraph (c)(ii), circumstances may be specified by class (see subsection 13(3) of the Legislation Act 2003). Note 3: This subsection does not apply to a supply if certain commercial commitments were in place before 27 January 2011 (see item 12 of

Schedule 4 to the Tax Laws Amendment (2011 Measures No 9) Act 2012). History S 40-75(2B) amended by No 126 of 2015, s 3 and Sch 1 item 20, by substituting “Legislation Act 2003” for “Legislative Instruments Act 2003” in note 2, effective 5 March 2016. S 40-75(2B) inserted by No 12 of 2012, s 3 and Sch 4 item 8, applicable in relation to supplies of residential premises on or after 27 January 2011. No 12 of 2012, s 3 and Sch 4 item 12 contains the following application provision: 12 Exception — arrangements made before 27 January 2011 to develop premises (1) Subsection 40-75(2B) of the A New Tax System (Goods and Services Tax) Act 1999 (as inserted by this Schedule) does not apply to a supply (the wholesale supply) of residential premises if: (a) the wholesale supply happens: (i) on or after 27 January 2011; or (ii) before 27 January 2011, and the next supply of the residential premises happens on or after 27 January 2011; and (b) subitem (2) is satisfied in relation to the wholesale supply. (2) This subitem is satisfied in relation to the wholesale supply if: (a) the premises from which the residential premises were created had earlier been supplied to the recipient of the wholesale supply or one or more of its associates; and (b) immediately before 27 January 2011, the recipient of the wholesale supply or one or more of its associates were commercially committed to an arrangement; and (c) under the arrangement, the wholesale supply was conditional on specified building or renovation work being undertaken by the recipient of the wholesale supply or by one or more of its associates; and (d) no GST return (as amended) given to the Commissioner reports a net amount for a tax period that includes amounts equivalent to the input tax credits that the recipient of the wholesale supply would have been entitled to if its acquisitions relating to the next sale or long term lease of the residential premises were creditable acquisitions. Note: The premises referred to in paragraph (a) could be vacant land.

(3) In this item: arrangement includes an agreement. commercially committed : to be commercially committed, in relation to an arrangement, means: (a) to be a party to the arrangement, where the arrangement is legally binding; or (b) to be the preferred tenderer (however described) in the final step in a bidding or tendering process relating to the arrangement; or (c) to have directly made (with associates) acquisitions, having a total GST exclusive value of at least $200,000, in relation to the arrangement; or (d) to have directly incurred (with associates) internal direct costs, of at least $200,000, in relation to the arrangement.

(2C) A supply of the *residential premises is disregarded as a sale or supply for the purposes of applying paragraph (1)(a) if it is made because a *property subdivision plan relating to the premises was lodged for registration (however described) by the *recipient of the supply or the recipient’s *associate. Note: This subsection does not apply to a supply if the plan was lodged for registration before 27 January 2011 (see item 13 of Schedule 4 to the Tax Laws Amendment (2011 Measures No. 9) Act 2012). History S 40-75(2C) inserted by No 12 of 2012, s 3 and Sch 4 item 8, applicable in relation to supplies of residential premises on or after 27 January 2011. No 12 of 2012, s 3 and Sch 4 item 13 contains the following application provision: 13 Exception — property subdivision plans lodged for registration before 27 January 2011 Subsection 40-75(2C) of the A New Tax System (Goods and Services Tax) Act 1999 (as inserted by this Schedule) does not apply to a supply of residential premises on or after 27 January 2011 if the supply is made because a property subdivision plan relating to the premises was lodged for registration (however described) before 27 January 2011 by the recipient of the supply or the recipient’s associate.

New residential premises include associated land (3) To avoid doubt, if the *residential premises are new residential premises because of paragraph (1)(b) or (c), the new residential premises include land of which the new residential premises are a part. History

S 40-75 inserted by No 156 of 2000, s 3 and Sch 1 item 9, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Subdivision 40-D — Precious metals 40-100 Precious metals A supply of *precious metal is input taxed. Note: If the supply is the first supply of precious metal after refinement, the supply is GST-free under section 38-385.

Subdivision 40-E — School tuckshops and canteens 40-130 School tuckshops and canteens (1) A supply of *food is input taxed if: (a) the supply is made by a non-profit body through a shop operating on the grounds of a *school that supplies *primary courses or *secondary courses; and (b) the non-profit body chooses to have all its supplies of food through the shop treated as input taxed. (2) However, the non-profit body: (a) (Repealed by No 92 of 2000) (b) cannot revoke the choice within 12 months after the day on which the non-profit body made the choice; and (c) cannot make a further choice within 12 months after the day on which the non-profit body revoked a previous choice. History S 40-130(2) amended by No 92 of 2000, s 3 and Sch 1 item 2G, by repealing para (a), effective 1 July 2000. Para (a) formerly read: (a) cannot make a choice under paragraph (1)(b) if any supplies are made through the shop that are not supplies of *food; and

(3) This section does not apply to a supply of *food by a *school to boarding students of the school as part of their board.

Subdivision 40-F — Fund-raising events conducted by charities etc. History Subdiv 40-F (heading) substituted by No 169 of 2012, s 3 and Sch 2 item 88, effective 3 December 2012. The heading formerly read: Subdivision 40-F — Fund-raising events conducted by charitable institutions etc. Subdiv 40-F inserted by No 92 of 2000, s 3 and Sch 1 item 3, effective 1 July 2000.

40-160 Fund-raising events conducted by charities etc. (1) A supply is input taxed if: (a) the supplier is an *endorsed charity, a *gift-deductible entity or a *government school; and (b) the supply is made in connection with a *fund-raising event; and (c) the supplier chooses to have all supplies that it makes in connection with the event treated as input taxed; and (d) the event is referred to in the supplier’s records as an event that is treated as input taxed.

History S 40-160(1) amended by No 169 of 2012, s 3 and Sch 2 item 90, by substituting “an *endorsed charity” for “a charitable institution, a trustee of a charitable fund” in para (a), effective 3 December 2012.

(2) (Repealed by No 169 of 2012) History S 40-160(2) repealed by No 169 of 2012, s 3 and Sch 2 item 91, effective 3 December 2012. S 40-160(2) formerly read: (2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 40-160(2) inserted by No 95 of 2004, s 3 and Sch 10 item 10, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

(3) Subsection (1) does not apply to a supply by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless: (a) the supplier is: (i) an *endorsed charity; or (ii) a *government school; or (iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or (b) each purpose to which the supply relates is a *gift-deductible purpose of the supplier. Note: This subsection denies input taxed status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be input taxed under this section if they relate to the principal purpose of the fund, authority or institution. History S 40-160(3) amended by No 169 of 2012, s 3 and Sch 2 item 92, by substituting para (a)(i), effective 3 December 2012. Para (a)(i) formerly read: (i) a charitable institution or a trustee of a charitable fund; or S 40-160(3) inserted by No 80 of 2006, s 3 and Sch 12 item 10, applicable in relation to net amounts for tax periods starting on or after 30 June 2006. S 40-160 inserted by No 92 of 2000, s 3 and Sch 1 item 3, effective 1 July 2000.

40-165 Meaning of fund-raising event (1) Any of these is a fund-raising event if it is conducted for the purpose of fund-raising and it does not form any part of a series or regular run of like or similar events: (a) a fete, ball, gala show, dinner, performance or similar event; (b) an event comprising sales of goods if: (i) each sale is for a *consideration that does not exceed $20 or such other amount as the regulations specify; and (ii) selling such goods is not a normal part of the supplier’s *business; (c) an event that the Commissioner decides, on an application by the supplier in writing, to be a fundraising event. Note: Refusing an application for a decision under this paragraph is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the

Taxation Administration Act 1953). History S 40-165(1) amended by No 73 of 2006, s 3 and Sch 5 item 91, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) Paragraph (1)(b) does not apply to an event that involves the sale of alcoholic beverages or tobacco products. (3) The Commissioner must not make a decision under paragraph (1)(c) unless satisfied that: (a) the supplier is not in the *business of conducting such events; and (b) the proceeds from conducting the event are for the direct benefit of the supplier’s charitable or non-profit purposes. (4) The Commissioner may determine, in writing, the frequency with which events may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection (1). History S 40-165 inserted by No 92 of 2000, s 3 and Sch 1 item 3, effective 1 July 2000.

Subdivision 40-G — Inbound intangible consumer supplies History Subdiv 40-G inserted by No 52 of 2016, s 3 and Sch 1 item 5, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

40-180 Inbound intangible consumer supplies (1) An *inbound intangible consumer supply is input taxed if: (a) it is made by a *non-resident; and (b) it is covered by a determination under subsection (2). (2) The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are input taxed. (3) However, the Minister must not make the determination unless: (a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia’s international obligations; and (b) the Minister is satisfied that similar supplies made by *Australian residents would be input taxed. History S 40-180 inserted by No 52 of 2016, s 3 and Sch 1 item 5, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

Part 3-2 — Non-taxable importations Division 42 — Non-taxable importations 42-1 What this Division is about This Division sets out the importations that are non-taxable. No GST is payable on an importation that is non-taxable (see sections 7-1 and 13-5). For the basic rules about non-taxable importations, see sections 13-10 and 13-25.

42-5 Non-taxable importations — Schedule 4 to the Customs Tariff Act 1995 (1) An importation of goods is a non-taxable importation if the goods are covered by item 4, 10, 11, 15, 18, 21, 21A, 23, 24, 25, 26 or 27 in Schedule 4 to the Customs Tariff Act 1995. History S 42-5(1) amended by No 138 of 2012, s 3 and Sch 2 item 1, by substituting “item 4, 10, 11, 15, 18, 21, 21A, 23, 24, 25, 26 or 27” for “item 4, 8, 15, 18A, 18B, 18C, 21, 21A, 23A, 23B, 24, 25A, 25B, 25C, 32A, 32B, 33A, 33B or 64”, applicable in relation to importations that occur on or after 1 March 2013. S 42-5(1) amended by No 177 of 1999, s 3 and Sch 1 item 54, by substituting “4, 8, 15,” for “17,”, effective 1 July 2000. S 42-5(1) amended by No 176 of 1999, s 3 and Sch 7 item 12, by inserting “21A,” after “21,”, effective 1 July 2000. S 42-5(1) amended by No 176 of 1999, s 3 and Sch 1 item 77, by substituting “64” for “34”, effective 1 July 2000.

(1A) An importation of a container is a non-taxable importation if: (a) goods covered by item 22 in Schedule 4 to the Customs Tariff Act 1995 are imported in or on the container; and (b) the container will be exported from the indirect tax zone without being put to any other use. History S 42-5(1A) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (b), applicable to a tax period that commences on or after 1 July 2015. S 42-5(1A) amended by No 138 of 2012, s 3 and Sch 2 item 2, by substituting “item 22” for “item 34” in para (a), applicable in relation to importations that occur on or after 1 March 2013. S 42-5(1A) inserted by No 176 of 1999, s 3 and Sch 1 item 78, effective 1 July 2000.

(1B) (Repealed by No 92 of 2000) History S 42-5(1B) repealed by No 92 of 2000, s 3 and Sch 11 item 8A, effective 1 July 2000. S 42-5(1B) formerly read: (1B) An importation of goods is a non-taxable importation if the goods are covered by item 17 in Schedule 4 to the Customs Tariff Act 1995 and: (a) the importer is the manufacturer of the goods; or (b) the importer has previously acquired the goods, and the supply by means of which the importer acquired the goods was a *taxable supply (or would have been a taxable supply but for section 66-45); or (c) the importer has previously imported the goods, and the previous importation was a *taxable importation. S 42-5(1B) inserted by No 177 of 1999, s 3 and Sch 1 item 55, effective 1 July 2000.

(1C) An importation of goods is a non-taxable importation if the goods are covered by: (a) item 1, 3, 7, 12, 13 or 29 in Schedule 4 to the Customs Tariff Act 1995; and

(b) regulations made for the purposes of this subsection. History S 42-5(1C) amended by No 138 of 2012, s 3 and Sch 2 item 3, by substituting “item 1, 3, 7, 12, 13 or 29” for “item 1A, 1B, 1C, 1D, 1E, 5, 6, 9 or 16” in para (a), applicable in relation to importations that occur on or after 1 March 2013. S 42-5(1C) inserted by No 177 of 1999, s 3 and Sch 1 item 55, effective 1 July 2000.

(2) To avoid doubt, a reference to goods that are covered by an item in Schedule 4 to the Customs Tariff Act 1995 includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act. History S 42-5(2) amended by No 176 of 1999, s 3 and Sch 1 item 79, by substituting “includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act” for “includes a reference to goods to which that item would apply if they were dutiable goods within the meaning of the Customs Act 1901”, effective 1 July 2000.

42-10 Goods returned to the indirect tax zone in an unaltered condition (1) An importation of goods is a non-taxable importation if: (a) the goods were exported from the indirect tax zone and are returned to the indirect tax zone, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and (b) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and (c) the importer: (i) is the manufacturer of the goods; or (ii) has previously acquired the goods, and the supply by means of which the importer acquired the goods was a *taxable supply (or would have been a taxable supply but for section 66-45); or (iii) has previously imported the goods, and the previous importation was a *taxable importation in respect of which the GST was paid. (2) An importation of goods is a non-taxable importation if: (a) the importer had manufactured, acquired or imported the goods before 1 July 2000; and (b) the goods were exported from the indirect tax zone before, on or after 1 July 2000; and (c) the goods are returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and (d) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and (e) the ownership of the goods when they are returned to the indirect tax zone is the same as their ownership on 1 July 2000. History S 42-10(2) inserted by No 156 of 2000, s 3 and Sch 2 item 5, applicable to importations into Australia on or after 12 October 2000. Note: An importation covered by this section may also be duty-free under item 17 of Schedule 4 to the Customs Tariff Act 1995. History S 42-10 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

S 42-10 inserted by No 92 of 2000, s 3 and Sch 11 item 8B, effective 1 July 2000. Former s 42-10 repealed by No 176 of 1999, s 3 and Sch 1 item 80, effective 1 July 2000. Former s 42-10 read: 42-10 Ship and aircraft stores An importation of goods is a non-taxable importation if the goods are *ship's stores or *aircraft's stores.

42-15 Supplies of low value goods (1) An importation of goods is a non-taxable importation to the extent that a supply of the goods was a *supplier-taxed offshore supply of low value goods. Note 1: Under Subdivision 84-C, offshore supplies of low value goods may be treated as connected with the indirect tax zone (this is not the case if the supplier reasonably believes there will be a taxable importation: see section 84-83). Note 2: There are limits on refunds of excess GST paid as a result of the incorrect treatment of the supply as a taxable supply, if this section has been treated as applying: see section 142-16.

(2) However, this section does not apply unless the *Comptroller-General of Customs is notified that the supply was a *taxable supply at or before the time by which the *taxable importation would (apart from this section) have been made. (3) The notice must be given, in the *approved form, by or on behalf of the importer of the goods. History S 42-15 inserted by No 77 of 2017, s 3 and Sch 1 item 19, effective 1 July 2017. For application provisions, see note under Div 146 heading. Former s 42-15 repealed by No 177 of 1999, s 3 and Sch 1 item 56, effective 1 July 2000. S 42-15 formerly read: 42-15 Goods imported or purchased by overseas travellers (1) An importation of goods is a non-taxable importation if the goods: (a) are imported by a passenger or member of the crew of a *ship or aircraft; and (b) are covered by item 15 in Schedule 4 to the Customs Tariff Act 1995. (2) An importation of goods is a non-taxable importation if the goods: (a) are purchased from an *inwards duty free shop by a *relevant traveller; and (b) are covered by item 15 in Schedule 4 to the Customs Tariff Act 1995 (or would be covered if they had been imported by the *relevant traveller).

Chapter 4 — The special rules Division 45 — Introduction 45-1 What this Chapter is about This Chapter sets out the special rules for the GST. The special rules apply only in particular circumstances, and are generally quite limited in their scope. The special rules modify the application of the basic rules for the GST in Chapter 2.

Note 1: The special rules that modify each group of basic rules in Chapter 2 are specifically identified in tables located at the end of the Divisions and Subdivisions in Chapter 2. In addition, a checklist of special rules is set out in Part 2-8. Note 2: This section is an explanatory section.

45-5 The effect of special rules The provisions of this Chapter override the provisions of Chapter 2 (except section 29-25), but only to the extent of any inconsistency.

Part 4-1 — Special rules mainly about particular ways entities are organised Note: The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2.

Division 48 — GST groups CCH Note Act No 74 of 2010, s 3 and Sch 1 item 43 contains the following transitional provisions: 43 Transitional provisions for GST groups GST groups in existence before commencement (1) Subject to subitems (5) to (8), on the commencement of this item [28 June 2010]: (a) a GST group that existed immediately before that commencement is taken to continue in existence as if: (i) it had been formed, and its formation had been notified to the Commissioner, in accordance with section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999 as amended; and (ii) its formation took effect immediately after that commencement; and (b) the entities that were members of the group immediately before that commencement are taken, immediately after that commencement, to continue to be the members of the group; and (c) the entity that was the representative member of the group immediately before that commencement is taken, immediately after that commencement, to continue to be the representative member of the group. GST groups approved, but not in existence, before commencement (2) If, before the commencement of this item [28 June 2010], the Commissioner approved 2 or more entities as a GST group but the approval did not take effect before that commencement, then, on the date of effect decided by the Commissioner under section 48-85 of the A New Tax System (Goods and Services Tax) Act 1999: (a) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48-5 of that Act as amended; and (b) the entities that jointly applied for that approval are taken to be the members of the group; and (c) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group. GST groups applied for, but not approved, before commencement (3) If: (a) before the commencement of this item [28 June 2010], 2 or more entities applied, in accordance with section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and (b) the application did not contain a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and (c) the Commissioner did not approve the group as a GST group, and did not refuse the

application, before that commencement; then, on the date of effect specified in the application: (d) the group is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48-5 of that Act as amended; and (e) the entities that jointly applied for that approval are taken to be the members of the group; and (f) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group. (4) If: (a) before the commencement of this item [28 June 2010], 2 or more entities applied, in accordance with section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and (b) the application contained a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and (c) the Commissioner did not approve the group as a GST group, and did not refuse the application, before that commencement; then: (d) an application is taken to have been made to the Commissioner, under section 48-71 of that Act as amended, for the Commissioner to approve that date of effect as the day on which the formation of the GST group took effect; and (e) if the Commissioner decides, under that section as so amended, to approve that day or another day — then, on that day or on that other day: (i) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48-5 of that Act as so amended; and (ii) the entities that jointly applied for approval of the group are taken to be the members of the group; and (iii) the entity that was nominated, in the application for approval of the group, to be the representative member of the group is taken to be the representative member of the group. Changes to membership etc. of GST groups applied for, but not approved, before commencement (5) If: (a) before the commencement of this item [28 June 2010], the representative member of a GST group applied, in accordance with section 48-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to: (i) approve another entity as an additional member of the group; or (ii) revoke the approval of one of the members of the group as a member of the group; or (iii) approve another member of the group to replace the representative member of the group; and (b) the application did not contain a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and (c) the Commissioner: (i) did not give the approval, or revoke the approval, as requested in the application; and (ii) did not refuse the application; before that commencement;

then, on and after that commencement, the group is taken to continue in existence as if: (d) the Commissioner has been notified, in accordance with section 48-70 of that Act as amended, that the corresponding action referred to in paragraph 48-70(1)(a), (b) or (c) of that Act as so amended has been taken; and (e) the action took effect on the date of effect specified in the application. (6) If: (a) before the commencement of this item [28 June 2010], the representative member of a GST group applied, in accordance with section 48-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to: (i) approve another entity as an additional member of the group; or (ii) revoke the approval of one of the members of the group as a member of the group; or (iii) approve another member of the group to replace the representative member of the group; and (b) the application contained a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and (c) the Commissioner: (i) did not give the approval, or revoke the approval, as requested in the application; and (ii) did not refuse the application; before that commencement; then: (d) an application is taken to have been made to the Commissioner, under section 48-71 of that Act as amended, for the Commissioner to approve that date of effect as the day on which the approval or revocation took effect; and (e) if the Commissioner decides, under that section as so amended, to approve that day or another day — then, on that day or on that other day, the group is taken to continue in existence as if: (i) the Commissioner has been notified, in accordance with section 48-70 of that Act as so amended, that the corresponding action referred to in paragraph 48-70(1)(a), (b) or (c) of that Act as so amended has been taken; and (ii) the action took effect on that day. Revocation of approval of GST groups applied for, but revocation not approved, before commencement (7) If: (a) before the commencement of this item [28 June 2010], the representative member of a GST group applied, in accordance with section 48-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the group as a GST group; and (b) the application did not contain a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and (c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement; then, on the date of effect specified in the application, the group is taken to be dissolved as if the Commissioner has been notified, in accordance with section 48-70 of that Act as amended, that the action referred to in paragraph 48-70(1)(d) of that Act as so amended has been taken.

(8) If: (a) before the commencement of this item [28 June 2010], the representative member of a GST group applied, in accordance with section 48-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the group as a GST group; and (b) the application contained a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and (c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement; then: (d) an application is taken to have been made to the Commissioner, under section 48-71 of that Act as amended, for the Commissioner to approve that date of effect as the day on which the revocation took effect; and (e) if the Commissioner decides, under that section as so amended, to approve that day or another day — then, on that day or on that other day, the group is taken to be dissolved as if: (i) the Commissioner has been notified, in accordance with section 48-70 of that Act as amended, that the action referred to in paragraph 48-70(1)(d) of that Act as so amended has been taken; and (ii) the action took effect on that day. Table of Subdivisions 48-A Formation and membership of GST groups 48-B Consequences of GST groups 48-C Administrative matters 48-D Ceasing to be a member of a GST group

48-1 What this Division is about Companies within a 90% owned group, and in some cases other entities (such as non-profit bodies), can form a GST group. One member of the group then deals with all the GST liabilities and entitlements (except for GST on most taxable importations) of the group, and (in most cases) intra-group transactions are excluded from the GST.

Note: Provisions for members of GST groups apply for the wine equalisation tax (see Subdivision 21-B of the Wine Tax Act) and the luxury car tax (see Subdivision 16-A of the A New Tax System (Luxury Car Tax) Act 1999). History S 48-1 amended by No 39 of 2012, s 3 and Sch 4 item 2, by substituting “Wine Tax Act” for “A New Tax System (Wine Equalisation Tax) Act 1999” in the note, effective 15 April 2012. S 48-1 amended by No 74 of 2010, s 3 and Sch 1 item 1, by substituting “form” for “be approved as”, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 48-1 amended by No 156 of 2000, s 3 and Sch 6 item 6, by inserting “(in most cases)” before “intra-group”, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 48-1 amended by No 176 of 1999, s 3 and Sch 1 items 81 and 82, by inserting “, and in some cases other entities (such as non-profit bodies),” after “90% owned group” and inserting the Note, effective 1 July 2000.

Subdivision 48-A — Formation and membership of GST groups History

Subdiv 48-A (heading) substituted by No 74 of 2010, s 3 and Sch 1 item 2, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. The heading formerly read: Subdivision 48-A — Approval of GST groups

48-5 Formation of GST groups (1) Two or more entities may form a *GST group if: (a) each of the entities *satisfies the membership requirements of the group; and (b) each of the entities agrees in writing to the formation of the group; and (c) one of those entities notifies the Commissioner, in the *approved form, of the formation of the group; and (d) that entity is nominated, in that notice, to be the *representative member of the group; and (e) that entity is an *Australian resident. A group of entities that is so formed is a GST group. (2) If 2 or more entities would *satisfy the membership requirements for the *GST group, the group need not include all those entities. (3) The formation of the *GST group takes effect from the start of the day specified in the notice under paragraph (1)(c) (whether that day is before, on or after the day on which the entities decided to form the group). (4) However, if the notice was given to the Commissioner after the day by which the entity nominated to be the *representative member of the group is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the formation of the *GST group takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 48-71; and (b) if paragraph (a) does not apply — such other day as the Commissioner approves under that section. History S 48-5 substituted by No 74 of 2010, s 3 and Sch 1 item 3, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 48-5 formerly read: 48-5 Approval of GST groups (1) The Commissioner must approve 2 or more entities as a *GST group if: (a) the entities jointly apply, in the *approved form, for approval as a GST group; and (b) each of the entities *satisfies the membership requirements for that GST group; and (c) the application nominates one of the entities to be the *representative member for the group; and (d) the entity so nominated is an *Australian resident. A group of entities that is so approved is a GST group. (2) If 2 or more entities would *satisfy the membership requirements of that *GST group, the application need not include all those entities. S 48-5(2) substituted by No 156 of 2000, s 3 and Sch 6 item 7, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 48-5(2) formerly read: (2) If the application for approval includes 2 or more *companies, the application need not include all the companies of the *90% owned group to which the 2 or more companies belong. Note: Refusing an application for approval under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

S 48-5 (note) amended by No 73 of 2006, s 3 and Sch 5 item 92, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of”, effective 1 July 2006.

48-7 Membership of GST groups

(1) A member of a *GST group is an entity that: (a) formed the group under section 48-5, or was added to the group under section 48-70; and (b) *satisfies the membership requirements of the group. (2) However, the entity is not a member of the *GST group if the entity has, since the last time the entity became such a member: (a) left, or been removed from, the group under section 48-70; or (b) ceased to *satisfy the membership requirements of the group. (3) The *representative member of a *GST group must notify the Commissioner, in the *approved form, if a *member of the group no longer *satisfies the membership requirements for the GST group. (4) The notice must be given within 21 days after the *member no longer *satisfies the membership requirements for the *GST group. Note: Section 286-75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection. History S 48-7 inserted by No 74 of 2010, s 3 and Sch 1 item 3, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

48-10 Membership requirements of a GST group (1) An entity satisfies the membership requirements of a *GST group, or a proposed GST group, if the entity: (a) is: (i) a *company; or (ii) a *partnership, trust or individual that satisfies the requirements specified in the regulations; and (b) is, if the entity is a company, a company of the same *90% owned group as all the other members of the GST group or proposed GST group that are also companies; and (c) is *registered; and (d) has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and (e) accounts on the same basis as all the other members of the GST group or proposed GST group; and (f) is not a member of any other GST group; and (g) does not have any branch that is registered under Division 54. History S 48-10(1) amended by No 156 of 2000, s 3 and Sch 6 item 8, by substituting “the other members of the GST group or proposed GST group” for “those other members” in paras (d) and (e), applicable in relation to net amounts for tax periods starting on or after 1 July 2000 and s 3 and Sch 6 item 9, by inserting para (g), effective 21 December 2000. S 48-10(1) amended by No 92 of 2000, s 3 and Sch 11 item 9, by substituting “, trust or individual” for “or trust” in para (a)(ii), effective 1 July 2000.

(2) Paragraph (1)(b) does not apply if: (a) the entity is a non-profit body; and (b) all the other members of the GST group or proposed GST group are non-profit bodies; and (c) the entity and all those other members are members of the same *non-profit association.

Note 1: For the membership requirements of non-profit sub-entities, see section 63-50. Note 2: For the membership requirements of a GST group of government related entities, see section 149-25. History S 48-10(2) amended by No 156 of 2000, s 3 and Sch 6 item 10, by substituting “Paragraph (1)(b)” for “However, paragraph (1)(b)”, effective 21 December 2000. S 48-10(2) amended by No 92 of 2000, s 3 and Sch 1 item 4, by substituting Notes 1 and 2 for the Note, effective 1 July 2000. The Note formerly read: Note: For the membership requirements of a GST group of government related entities, see section 149-25.

S 48-10(2) amended by No 177 of 1999, s 3 and Sch 1 item 57, by inserting the Note, effective 1 July 2000. S 48-10(2) amended by No 176 of 1999, s 3 and Sch 1 item 83, by substituting “paragraph (1)(b)” for “paragraph (1)(a)”, effective 1 July 2000.

(2A) Paragraph (1)(d) does not apply in relation to a tax period that the Commissioner has determined under section 27-30 if the tax period: (a) ends at the same time as a tax period (a corresponding tax period) of each of the other *members of the *GST group; and (b) is not longer than any corresponding tax period (other than a tax period that the Commissioner has determined under section 27-30). History S 48-10(2A) inserted by No 74 of 2010, s 3 and Sch 1 item 4, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

(3) A *company does not satisfy the membership requirements of a *GST group, or a proposed GST group, if: (a) one or more other members of the GST group or proposed GST group are not companies; and (b) none of the members of the GST group or proposed GST group that are companies satisfy section 48-15. History S 48-10(3) inserted by No 156 of 2000, s 3 and Sch 6 item 11, effective 21 December 2000.

48-15 Relationship of companies and non-companies in a GST group (1) A *company that is a member of a *GST group, or a proposed GST group, satisfies this section if: (a) a *partnership, trust or individual that is a member of the GST group or proposed GST group would, if it were another company, have *at least a 90% stake in that company; or (b) the company has only one member, and that member: (i) is a partner in a partnership that is a member of the GST group or proposed GST group; or (ii) is an individual that is a member of the GST group or proposed GST group; or (iii) is a *family member of that partner or individual; or (c) the company has more than one member, each of whom is: (i) a partner in the same partnership that is a member of the GST group or proposed GST group; or (ii) a family member of any such partner; and one of the following applies:

(iii) at least 2 of the partners are members of the company; (iv) one of the partners is a member of the company, and at least one other member of the company is a family member of a different partner; (v) none of the partners is a member of the company, and the members of the company are not all family members of the same partner and no other partner; or (d) the company has more than one member, each of whom is: (i) an individual who is a member of the GST group or proposed GST group; or (ii) a family member of that individual; or (e) a trust is a member of the GST group or proposed GST group, and distributions of income or capital of the trust are not made except to an entity that is: (i) the company; or (ii) any other company that is a member of the GST group or proposed GST group; or (iia) a member of, or a family member of a member of, any company referred to in subparagraph (i) or (ii) that is a company to which subsection (1A) applies; or (iii) an *endorsed charity or a *gift-deductible entity. History S 48-15(1) amended by No 169 of 2012, s 3 and Sch 2 item 93, by substituting “an *endorsed charity” for “a charitable institution, a trustee of a charitable fund” in para (e)(iii), effective 3 December 2012.

(1AA) (Repealed by No 169 of 2012) History S 48-15(1AA) repealed by No 169 of 2012, s 3 and Sch 2 item 94, effective 3 December 2012. S 48-15(1AA) formerly read: (1AA) Subparagraph (1)(e)(iii) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Subparagraph (1)(e)(iii) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 48-15(1AA) inserted by No 95 of 2004, s 3 and Sch 10 item 11, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

(1A) This subsection applies to a company if: (a) the company has only one member; or (b) the company has more than one member, and: (i) at least 2 of the members are beneficiaries of the trust in question (either directly, or indirectly through one or more interposed trusts); or (ii) one of the members is such a beneficiary, and at least one other such beneficiary is a *family member of a different member of the company; or (iii) none of the members is such a beneficiary, and those family members (of the members of the company) who are such beneficiaries are not all family members of the same member of the company and no other member. (2) A person is a family member of an individual if the individual’s family, within the meaning of section 272-95 of Schedule 2F to the *ITAA 1936, includes that person. There are no family members of an entity that is not an individual. History

S 48-15 inserted by No 156 of 2000, s 3 and Sch 6 item 12, effective 21 December 2000.

Subdivision 48-B — Consequences of GST groups History Subdiv 48-B (heading) substituted by No 74 of 2010, s 3 and Sch 1 item 5, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. The heading formerly read: Subdivision 48-B — Consequences of approval of GST groups

48-40 Who is liable for GST (1) GST that is payable on any *taxable supply an entity makes and that is attributable to a tax period during which the entity is a *member of a *GST group: (a) is payable by the *representative member; and (b) is not payable by the entity that made it (unless the entity is the representative member). Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444-90 in Schedule 1 to the Taxation Administration Act 1953). History S 48-40(1) amended by No 74 of 2010, s 3 and Sch 1 item 50, by substituting “may be” for “is” (first occurring) in the note, applicable to tax periods starting on or after 1 July 2010. S 48-40(1) amended by No 74 of 2010, s 3 and Sch 1 items 6 and 7, by substituting “that is payable on any *taxable supply an entity makes and that is attributable to a tax period during which the entity is a *member of a *GST group” for “payable on any *taxable supply or *taxable importation that a *member of a *GST group makes” and substituting “the entity” for “the member” (wherever occurring) in para (b), applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 48-40(1) amended by No 73 of 2006, s 3 and Sch 5 item 2, by inserting the note at the end, effective 1 July 2006.

(1A) GST that is payable on any *taxable importation an entity makes while the entity is a *member of a *GST group: (a) is payable by the *representative member; and (b) is not payable by the member that made it (unless the member is the representative member). Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444-90 in Schedule 1 to the Taxation Administration Act 1953). History S 48-40(1A) inserted by No 74 of 2010, s 3 and Sch 1 item 8, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

(2) However: (a) a supply that an entity makes to another *member of the same *GST group is treated as if it were not a *taxable supply, unless: (i) it is a taxable supply because of section 84-5 (which is about offshore supplies); or (ii) the entity is a participant in a *GST joint venture and acquired the thing supplied from the *joint venture operator for the joint venture; and (b) this section only applies to GST payable on a *taxable importation made, by a member of the GST group other than the *representative member, if the GST on the importation is payable at a time when GST on *taxable supplies is normally payable by the representative member. History S 48-40(2) amended by No 77 of 2017, s 3 and Sch 1 item 20, by omitting “other than goods or real property” after “offshore supplies” from

para (a)(i), effective 1 July 2017. For application provisions, see note under Div 146 heading. S 48-40(2) amended by No 52 of 2016, s 3 and Sch 1 item 15, by substituting “section 84-5” for “Division 84” in para (a)(i), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 48-40(2) amended by No 176 of 1999, s 3 and Sch 1 item 84, by substituting para (a), effective 1 July 2000. Para (a) formerly read: (a) a supply that an entity makes to another *member of the same *GST group is treated as if it were not a *taxable supply (unless it is a taxable supply because of Division 84 (which is about offshore supplies other than goods or real property)); and

(3) This section has effect despite sections 9-40 and 13-15 (which are about liability for GST).

48-45 Who is entitled to input tax credits (1) If an entity makes a *creditable acquisition or *creditable importation the input tax credit for which is attributable to a tax period during which the entity is a *member of a *GST group: (a) the *representative member is entitled to the input tax credit on the acquisition or importation; and (b) the entity making the acquisition or importation is not entitled to the input tax credit on the acquisition or importation (unless the entity is the representative member). History S 48-45(1) amended by No 74 of 2010, s 3 and Sch 1 items 9 and 10, by substituting “an entity makes a *creditable acquisition or *creditable importation the input tax credit for which is attributable to a tax period during which the entity is a *member of a *GST group” for “a *member of a *GST group makes a *creditable acquisition or *creditable importation” and substituting “the entity” for “the member” (wherever occurring) in para (b), applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

(2) In deciding, for the purposes of subsection (1), whether an acquisition or importation by an entity is a *creditable acquisition or *creditable importation, the acquisition or importation is treated as being solely or partly for a *creditable purpose if, and only if, it would be so treated if: (a) the GST group were treated as a single entity; and (b) the GST group were not treated as a number of entities corresponding to the members of the GST group. History S 48-45(2) amended by No 74 of 2010, s 3 and Sch 1 item 11, by substituting “an entity” for “a *member of a *GST group”, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

(3) However, an acquisition that an entity makes from another *member of the same *GST group is not a *creditable acquisition unless the supply of the thing acquired by the entity was a *taxable supply because of section 84-5 (which is about offshore supplies). History S 48-45(3) amended by No 77 of 2017, s 3 and Sch 1 item 21, by omitting “other than goods or real property” after “offshore supplies”, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 48-45(3) amended by No 52 of 2016, s 3 and Sch 1 item 16, by substituting “section 84-5” for “Division 84”, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 48-45(3) substituted by No 156 of 2000, s 3 and Sch 6 item 13, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 48-45(3) formerly read: (3) However, an acquisition that an entity makes from another *member of the same *GST group is treated as if it were not a *creditable acquisition.

(4) This section has effect despite sections 11-5 and 15-5 (which are about what are creditable acquisitions and creditable importations), and sections 11-20 and 15-15 (which are about who is entitled to input tax credits).

48-50 Adjustments (1) Any *adjustment that an entity has and that is attributable to a tax period during which the entity is a

*member of a *GST group is to be treated as if: (a) the entity did not have the adjustment (unless the entity is the *representative member); and (b) the representative member had the adjustment. History S 48-50(1) amended by No 74 of 2010, s 3 and Sch 1 items 12 and 13, by substituting “that an entity has and that is attributable to a tax period during which the entity is a *member of a *GST group” for “that a *member of a *GST group has” and substituting “the entity” for “that member” (wherever occurring) in para (a), applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

(2) This section has effect despite section 17-10 (which is about the effect of adjustments on net amounts).

48-51 Consequences of being a member of a GST group for part of a tax period (1) If you are a *member of a *GST group only for one or more parts of a tax period: (a) section 48-40 does not apply to the GST payable on a *taxable supply that you make, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (b) section 48-40 does not apply to the GST payable on a *taxable importation that you make during a period to which subsection (2) applies; and (c) section 48-45 does not apply to the input tax credit for a *creditable acquisition or *creditable importation that you make, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (d) section 48-50 does not apply to an *adjustment that you have that would be attributable to a period to which subsection (2) applies if it were a tax period applying to you. (2) This section applies to any period, during the tax period, during which you were not a *member of that *GST group or any other GST group. History S 48-51 inserted by No 74 of 2010, s 3 and Sch 1 item 14, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

48-52 Consequences for a representative member of membership change during a tax period (1) If an entity is a *member of a *GST group, of which you are the *representative member, only for one or more parts of a tax period: (a) section 48-40 only applies to the GST payable on a *taxable supply that the entity makes, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity; and (b) section 48-40 only applies to the GST payable on a *taxable importation that the entity makes during a period to which subsection (2) applies; and (c) section 48-45 only applies to the input tax credit for a *creditable acquisition or *creditable importation that the entity makes, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity; and (d) section 48-50 only applies to an adjustment that the entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity. (2) This section applies to any period, during the tax period, during which the entity was a *member of the *GST group of which you are the *representative member.

(3) However, if you are the *representative member of the *GST group only for one or more parts of the tax period, this section has effect subject to section 48-53. (4) If an entity is a *member of different *GST groups during the same tax period, subsections (1) and (2) apply separately in relation to each of those groups. History S 48-52 inserted by No 74 of 2010, s 3 and Sch 1 item 14, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

48-53 Consequences of changing a representative member during a tax period (1) If you are the *representative member of a *GST group only for one or more parts of a tax period, then, in relation to your capacity as the representative member: (a) section 48-40 only applies to the GST payable on a *taxable supply that an entity makes, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (b) section 48-40 only applies to the GST payable on a *taxable importation that an entity makes during a period to which subsection (2) applies; and (c) section 48-45 only applies to the input tax credit for a *creditable acquisition or *creditable importation that an entity makes, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (d) section 48-50 only applies to an *adjustment that an entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to you. (2) This section applies to any period, during the tax period, during which you were the *representative member of the *GST group. History S 48-53 inserted by No 74 of 2010, s 3 and Sch 1 item 14, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

48-55 GST groups treated as single entities for certain purposes (1) Despite sections 48-45 and 48-50, a *GST group is treated as a single entity, and not as a number of entities corresponding to the *members of the GST group, for the purposes of working out: (a) the amounts of any input tax credits to which the *representative member is entitled; and (b) whether the representative member has any *adjustments; and (c) the amounts of any such adjustments. (1A) If: (a) while you were not a *member of any *GST group, you acquired or imported a thing; and (b) you become a member of a GST group at a time when you still hold the thing; then, when the *representative member of the GST group applies section 129-40 for the first time after you became a member of the GST group, the *intended or former application of the thing is the extent of *creditable purpose last used to work out: (c) the amount of the input tax credit to which you were entitled for the acquisition or importation; or (d) the amount of any *adjustment you had under Division 129 in relation to the thing; as the case requires. History

S 48-55(1A) inserted by No 78 of 2005, s 3 and Sch 6 item 3, applicable, and taken to have applied, in relation to adjustments arising under Division 129 of the A New Tax System (Goods and Services Tax) Act 1999 on or after 17 March 2005.

(2) This section has effect despite section 11-25 (which is about the amount of input tax credits) and section 17-10 (which is about the effect of adjustments on net amounts).

48-57 Tax invoices that are required to identify recipients (1) A document issued for a supply is taken to be a tax invoice if: (a) it would not, but for this section, be a tax invoice because it does not contain enough information to enable the identity, or the *ABN, of the *recipient of the supply to be clearly ascertained; and (b) there is no other reason why it would not be a tax invoice; and (c) the *representative member of a *GST group is entitled under section 48-45 to an input tax credit for the *creditable acquisition relating to the supply; and (d) the document contains enough information to enable the identity of at least one of the following to be clearly ascertained: (i) the GST group; (ii) the representative member; (iii) another entity that is or was a *member of the GST group, if the representative member would still have been entitled under section 48-45 to that input tax credit if that other entity had been the recipient of the supply. Note: Subparagraph (d)(iii) ensures that a member of the GST group identified in the document was a member of the group at the relevant time for the supply in question.

(2) However, any obligation that the supplier of a *taxable supply has under subsection 29-70(2) is an obligation to give to the *recipient of the supply a document that would be a *tax invoice for the supply even if subsection (1) of this section had not been enacted. Note: This subsection ensures that a recipient’s entitlement to a tax invoice, including (if subparagraph 29-70(1)(c)(ii) requires it) an entitlement to a tax invoice that enables the recipient’s identity or the recipient’s ABN to be clearly ascertained, is unaffected by this section.

(3) This section has effect despite section 29-70 (which is about tax invoices). History S 48-57 inserted by No 74 of 2010, s 3 and Sch 3 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2010.

48-60 GST returns (1) If you are a *member of a *GST group during the whole of a tax period, you are not required to give to the Commissioner a *GST return for that tax period, unless you are the *representative member of the group during that period. Note: If you were not a member of a GST group during the whole of a tax period, you are still obliged to give a GST return for the tax period, and (because of section 48-51) your net amount for the tax period will take into account your liabilities and entitlements relating to the one or more parts of the tax period during which you were not a member. History S 48-60(1) amended by No 74 of 2010, s 3 and Sch 1 item 15, by inserting the note at the end, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

(2) This section has effect despite section 31-5 (which is about who must give GST returns).

Subdivision 48-C — Administrative matters 48-70 Changing the membership etc. of GST groups (1) The following actions may be taken, in accordance with subsection (2), in relation to a *GST group: (a) the *representative member of the group may, with the written agreement of an entity that *satisfies the membership requirements of the GST group, add the entity to the group; (b) the representative member may leave the group; or (c) another *member of the group, nominated by the members, who is an *Australian resident may become the new representative member; or (d) the representative member may remove from the group any other member of the group; or (e) if a member of the group is an *incapacitated entity — the entity’s *representative may remove the entity from the group; or (f) the representative member may dissolve the group. (2) The action is to be taken by notice given to the Commissioner, in the *approved form, by: (a) if paragraph (1)(a), (d) or (f) applies — the *representative member; or (b) if paragraph (1)(b) or (c) applies — the new representative member of the group; or (c) if paragraph (1)(e) applies — the *representative of the *incapacitated entity. (3) The action takes effect from the start of the day specified in the notice (whether that day is before, on or after the day on which the notice was given to the Commissioner). (4) However, if the notice was given to the Commissioner after the day by which the *representative member of the group, or the entity nominated to be the new representative member of the group, is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the action takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 48-71; and (b) if paragraph (a) does not apply — such other day as the Commissioner approves under that section. (5) Despite subsections (3) and (4), action taken under paragraph (1)(e) cannot take effect earlier than the day on which the *member of the group became an *incapacitated entity. (6) A *GST group is taken to be dissolved if: (a) a *member of the group ceases to be the *representative member of the group; and (b) no other member of the group becomes the representative member of the group, with effect from the day after the previous representative member ceased to be the representative member of the group. (7) A notice that another *member of the *GST group has become the *representative member of the group must be given to the Commissioner within 21 days after the other member became the representative member. Note: Section 286-75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection. History S 48-70 substituted by No 74 of 2010, s 3 and Sch 1 item 16, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 48-70 formerly read: 48-70 Changing the membership etc. of GST groups Changes made on application (1) The Commissioner must, if the *representative member of a *GST group applies to the Commissioner in the *approved form, do one

or more of these (as requested in the application): (a) approve, as an additional *member of the GST group, another entity that *satisfies the membership requirements for the GST group; (b) revoke the approval of one of the members of the GST group as a member of the group; (c) approve another member of the GST group to replace the applicant as the representative member of the group. Note: Refusing an application for approval or revocation under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 48-70(1) amended by No 73 of 2006, s 3 and Sch 5 item 93, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 48-70(1) amended by No 156 of 2000, s 3 and Sch 6 item 14, by substituting “entity” for “*company” in para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(1A) The Commissioner must revoke the approval of one of the *members of a *GST group if: (a) the member becomes an *incapacitated entity; and (b) the *representative of the incapacitated entity applies to the Commissioner in the *approved form for the member’s approval to be revoked. S 48-70(1A) inserted by No 118 of 2009, s 3 and Sch 1 item 21, effective 4 December 2009.

Changes made without application (2) The Commissioner must revoke the approval of one of the *members of a *GST group if satisfied that the member does not *satisfy the membership requirements for the GST group. Note: Revoking under this subsection an approval under this Division is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 48-70(2) amended by No 73 of 2006, s 3 and Sch 5 item 94, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

48-71 Approval of early day of effect of forming, changing etc. GST groups (1) If an entity that gives a notice to the Commissioner under paragraph 48-5(1)(c) or subsection 48-70(2) applies, in the *approved form, to the Commissioner for approval of a day specified in the notice, the Commissioner must: (a) approve, for the purposes of subsection 48-5(4) or 48-70(4), the day specified in the notice; or (b) approve another day for those purposes. Note: Approving another day under paragraph (b) is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

(2) The Commissioner may revoke an approval given under subsection (1) if the Commissioner is satisfied that the day approved is not appropriate. Note: Revoking an approval under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

(3) The Commissioner must give notice, to the entity referred to in subsection (1), of any decision that he or she makes under this section. History S 48-71 inserted by No 74 of 2010, s 3 and Sch 1 item 16, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

48-72 Effect of representative member becoming an incapacitated entity (Repealed by No 74 of 2010) History

S 48-72 repealed by No 74 of 2010, s 3 and Sch 1 item 17, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 48-72 formerly read: 48-72 Effect of representative member becoming an incapacitated entity (1) The *representative member of a *GST group ceases to be the representative member of the group if the representative member becomes an *incapacitated entity. (2) Subsection (1) does not apply if, when the *representative member of the group becomes an *incapacitated entity, all the other *members of the group are incapacitated entities. (3) The *representative member of a *GST group ceases to be the representative member of the group if: (a) all the *members of the group are *incapacitated entities; and (b) a member of the group who is not the representative member ceases to be an incapacitated entity. (4) If a *member of a *GST group ceases, because of this section, to be the *representative member of the group, the Commissioner must approve another member of the group to replace that member as the representative member of the group if: (a) any member of the group applies to the Commissioner in the *approved form for that other member to be so approved; and (b) that other member is not an *incapacitated entity. S 48-72 inserted by No 118 of 2009, s 3 and Sch 1 item 22, effective 4 December 2009.

48-73 Tax periods of GST groups with incapacitated members (1) If a *member of a *GST group becomes an *incapacitated entity, the *representative member of that group may, by notifying the Commissioner in the *approved form, elect for the tax period that applies at the time to the members of the group to end at the same time as the incapacitated entity’s tax period ends under subsection 27-39(1). Note 1: Section 31-10 provides for when a GST return must be given to the Commissioner for a tax period other than a quarterly tax period. Note 2: If the representative member does not make an election under this section when a member of the group becomes an incapacitated entity, the member’s membership of the group may cease if, because of section 27-39, the tax periods applying to it are not the same as those applying to the other members of the group. History S 48-73(1) amended by No 74 of 2010, s 3 and Sch 1 item 18, by substituting note 2, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. Note 2 formerly read: Note 2: If the representative member does not make an election under this section when a member of the group becomes an incapacitated entity, it is likely that the member would no longer satisfy paragraph 48-10(1)(d), and that the Commissioner would revoke its approval as a member of the group under subsection 48-70(2).

(1A) If an entity ceases to be the *representative member of a *GST group as a result of becoming an *incapacitated entity, the entity may make an election under subsection (1), in relation to becoming an incapacitated entity, as if the entity were still the representative member of the group. History S 48-73(1A) inserted by No 74 of 2010, s 3 and Sch 1 item 19, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

(1B) A notice under subsection (1) must be given to the Commissioner within 21 days after the *member becomes an *incapacitated entity. History S 48-73(1B) inserted by No 74 of 2010, s 3 and Sch 1 item 19, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading.

(2) If a tax period (the first tax period) ends on a particular day because of subsection (1), the next tax period starts on the day after that day and ends when the first tax period would have ended but for that subsection. (3) This section has effect despite Division 27 (which is about how to work out the tax periods that apply).

History S 48-73 inserted by No 118 of 2009, s 3 and Sch 1 item 22, effective 4 December 2009.

48-75 Effect of representative member becoming an incapacitated entity (1) If: (a) the *representative member of a *GST group becomes an *incapacitated entity; and (b) the representative member does not cease to be a *member of the group; the representative member ceases to be the representative member of the group unless all the other *members of the group are incapacitated entities. (2) Subsection (1) does not apply for the purposes of the representative member making an election under subsection 48-73(1) relating to the representative member. (3) The *representative member of a *GST group ceases to be the representative member of the group if: (a) all the *members of the group are *incapacitated entities; and (b) a member of the group who is not the representative member ceases to be an incapacitated entity. History S 48-75 substituted by No 74 of 2010, s 3 and Sch 1 item 20, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 48-75 formerly read: 48-75 Revoking the approval of GST groups Revoking on application (1) The Commissioner must, if the *representative member of a *GST group applies to the Commissioner in the *approved form, revoke the approval of the group as a GST group. Note: Refusing an application for revocation under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 48-75(1) amended by No 73 of 2006, s 3 and Sch 5 item 95, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The Commissioner must revoke the approval of a *GST group if: (a) the Commissioner is satisfied that none of its *members, or only one of its members, *satisfies the membership requirements for that GST group; or (b) the Commissioner is satisfied that: (i) a member of the GST group has ceased, because of section 48-72, to be the *representative member of the group; and (ii) in the period of 21 days since the cessation, the Commissioner has not been required under subsection 48-72(4) to approve another member of the group to replace that member as the representative member of the group. Note: Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 48-75(2) substituted by No 118 of 2009, s 3 and Sch 1 item 23, effective 4 December 2009. S 48-75(2) formerly read: Revoking without application (2) The Commissioner must revoke the approval of the *GST group if satisfied that none of its members, or only one of its members, *satisfies the membership requirements for that GST group. Note: Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

S 48-75(2) amended by No 73 of 2006, s 3 and Sch 5 item 96, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

48-80 Notification by representative members (Repealed by No 74 of 2010) History S 48-80 repealed by No 74 of 2010, s 3 and Sch 1 item 20, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 48-80 formerly read: 48-80 Notification by representative members

The *representative member of a *GST group must notify the Commissioner of any circumstances under which the Commissioner must: (a) revoke the approval of one of the *members of the group under subsection 48-70(2); or (b) revoke the approval of the group under subsection 48-75(2). The notification may (in appropriate cases) be in the form of an application under subsection 48-70(1). The notification, or application, must be given to the Commissioner within 21 days after the circumstances occurred.

48-85 Date of effect of approvals and revocations (Repealed No 74 of 2010) History S 48-85 repealed by No 74 of 2010, s 3 and Sch 1 item 20, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 48-85 formerly read: 48-85 Date of effect of approvals and revocations (1) The Commissioner must decide the date of effect of any approval, or any revocation of an approval, under this Division. (2) The date of effect may be the day of the decision, or a day before or after that day. S 48-85(2) amended by No 134 of 2004, s 3 and Sch 1 item 6, by omitting “However, it must be the beginning of a tax period applying to members of the *GST group in question” at the end, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

(3) However, the date of effect must be: (a) the beginning of a tax period applying to the members of the *GST group in question; or (b) a day during an *annual tax period, or an *instalment tax period, applying to the members of the GST group. Note: Deciding under this section the date of effect of any approval, or any revocation of an approval, under this Division is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 48-85(3) amended by No 73 of 2006, s 3 and Sch 5 item 97, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 48-85(3) amended by No 134 of 2004, s 3 and Sch 3 item 1, by inserting “, or an *instalment tax period,” after “*annual tax period”, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. S 48-85(3) inserted by No 134 of 2004, s 3 and Sch 1 item 7, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

48-90 Notification by the Commissioner (Repealed by No 74 of 2010) History S 48-90 repealed by No 74 of 2010, s 3 and Sch 1 item 20, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 48-90 formerly read: 48-90 Notification by the Commissioner The Commissioner must give notice of any decision that he or she makes under this Division: (a) if the decision relates to the approval of 2 or more companies as a *GST group — to the company nominated in the application for approval to be the *representative member of the group; or (b) otherwise — to the representative member of the *GST group to which the decision relates.

Subdivision 48-D — Ceasing to be a member of a GST group History Subdiv 48-D inserted by No 177 of 1999, s 3 and Sch 1 item 58, effective 1 July 2000.

48-110 Adjustments after you cease to be a member of a GST group

(1) If you cease to be a member of a GST group (the first GST group), any *adjustment that arises afterwards in relation to a supply, acquisition or importation that you made while a *member of the first GST group (other than a supply to, or an acquisition from, another member of that group): (a) is an adjustment that you have; and (b) is not an adjustment of the entity that is or was the *representative member of the first GST group (unless you were that representative member). History S 48-110(1) amended by No 12 of 2012, s 3 and Sch 6 item 97, by substituting “cease” for “*cease”, applicable to tax periods starting on or after 22 March 2012.

(2) In relation to the first GST group, this section has effect despite section 48-50 (which is about who has adjustments for a GST group). History S 48-110 inserted by No 177 of 1999, s 3 and Sch 1 item 58, effective 1 July 2000.

48-115 Changes in extent of creditable purpose after you cease to be a member of a GST group (1) If: (a) either: (i) while you were a *member of a *GST group (the first GST group), you acquired a thing (other than from another member of that group) or imported a thing; or (ii) you acquired or imported a thing while you were not a member of any GST group, and you subsequently became a member of a GST group (the first GST group) while you still held the thing; and (b) you cease to be a member of the first GST group; then, when applying section 129-40 for the first time after that cessation, the *intended or former application of the thing is the extent of *creditable purpose last used to work out: (c) the amount of the input tax credit to which you or the *representative member was entitled for the acquisition or importation; or (d) the amount of any *adjustment you or the representative member had under Division 129 in relation to the thing. History S 48-115(1) amended by No 12 of 2012, s 3 and Sch 6 item 98, by substituting “cease” for “*cease” in para (b), applicable to tax periods starting on or after 22 March 2012. S 48-115(1) amended by No 78 of 2005, s 3 and Sch 6 items 4 to 7, by substituting para (a), omitting “, under section 48-55” after “last used to work out”, inserting “you or” after “to which” in para (c) and inserting “you or” after “*adjustment” in para (d), applicable, and taken to have applied, in relation to adjustments arising under Division 129 of the A New Tax System (Goods and Services Tax) Act 1999 on or after 17 March 2005. Para (a) formerly read: (a) while you were a *member of a *GST group (the first GST group), you acquired a thing (other than from another member of that group) or imported a thing; and

(2) If: (a) while you were a *member of a *GST group (the first GST group), you acquired a thing (other than from another member of that group) or imported a thing; and (b) you have ceased to be a member of the first GST group; and (c) you have an *adjustment under Division 129 in relation to the thing, or the *representative member of another GST group of which you are a *member has that adjustment;

then, for the purposes of working out the full input tax credit in section 129-70 or 129-75, you are taken not to have been a member of a GST group when you acquired or imported the thing. History S 48-115(2) amended by No 12 of 2012, s 3 and Sch 6 item 99, by substituting “ceased” for “*ceased” in para (b), applicable to tax periods starting on or after 22 March 2012. S 48-115 inserted by No 177 of 1999, s 3 and Sch 1 item 58, effective 1 July 2000.

Division 49 — GST religious groups History Div 49 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

Table of Subdivisions 49-A Approval of GST religious groups 49-B Consequences of approval of GST religious groups 49-C Administrative matters

49-1 What this Division is about

Some registered charitable bodies can be approved as a GST religious group. Transactions between members of the group are then excluded from the GST.

History S 49-1 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

Subdivision 49-A — Approval of GST religious groups History Subdiv 49-A inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-5 Approval of GST religious groups The Commissioner must approve 2 or more entities as a *GST religious group if: (a) the entities jointly apply, in the *approved form, for approval as a GST religious group; and (b) each of the entities *satisfies the membership requirements for that GST religious group; and (c) the application nominates one of the entities to be the *principal member for the group; and (d) the entity so nominated is an *Australian resident. A group of entities that is so approved is a GST religious group. Note: Refusing an application for approval under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 49-5 amended by No 73 of 2006, s 3 and Sch 5 item 98, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 49-5 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-10 Membership requirements of a GST religious group An entity satisfies the membership requirements of a *GST religious group, or a proposed GST religious group, if: (a) the entity is *registered; and (b) the entity is endorsed as exempt from income tax under Subdivision 50-B of the *ITAA 1997; and (c) all the other members of the GST religious group or proposed GST religious group are so endorsed; and (d) the entity and all those other members are part of the same religious organisation; and (e) the entity is not a member of any other GST religious group. History S 49-10 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

Subdivision 49-B — Consequences of approval of GST religious groups History Subdiv 49-B inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-30 Supplies between members of GST religious groups (1) A supply that a *member of a *GST religious group makes to another member of the same GST religious group is treated as if it were not a *taxable supply. (2) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 49-30 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-35 Acquisitions between members of GST religious groups (1) An acquisition that a *member of a *GST religious group makes from another member of the same GST religious group is treated as if it were not a *creditable acquisition. (2) This section has effect despite section 11-5 (which is about what are creditable acquisitions). History S 49-35 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-40 Adjustment events (1) An *adjustment event cannot arise in relation to: (a) a supply that a *member of a *GST religious group makes to another member of the same GST religious group; or (b) an acquisition that a member of a GST religious group makes from another member of the same GST religious group. (2) This section has effect despite section 19-10 (which is about what are adjustment events). History

S 49-40 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-45 Changes in the extent of creditable purpose (1) An *adjustment cannot arise under Division 129 in relation to an acquisition that a *member of a *GST religious group makes from another member of the same GST religious group. (2) This section has effect despite section 129-5 (which is about when adjustments can arise under Division 129). History S 49-45 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-50 GST religious groups treated as single entities for certain purposes (1) Despite sections 49-35, 49-40 and 49-45, a *GST religious group is treated as a single entity, and not as a number of entities corresponding to the *members of the GST religious group, for the purposes of working out: (a) whether acquisitions or importations by a member are for a *creditable purpose; and (b) the amounts of any input tax credits to which the member is entitled; and (c) whether the member has any *adjustments; and (d) the amounts of any such adjustments. (2) This section has effect despite section 11-25 (which is about the amount of input tax credits) and section 17-10 (which is about the effect of adjustments on net amounts). History S 49-50 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

Subdivision 49-C — Administrative matters History Subdiv 49-C inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-70 Changing the membership etc. of GST religious groups Changes made on application (1) The Commissioner must, if the *principal member of a *GST religious group applies to the Commissioner in the *approved form, do one or more of these (as requested in the application): (a) approve, as an additional *member of the GST religious group, another entity that *satisfies the membership requirements for the GST religious group; (b) revoke the approval of one of the members of the GST religious group as a member of the group; (c) approve another member of the GST religious group to replace the applicant as the principal member of the group. Note: Refusing an application for approval or revocation under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 49-70(1) amended by No 73 of 2006, s 3 and Sch 5 item 99, by substituting “Subdivison 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

Changes made without application (2) The Commissioner must revoke the approval of one of the *members of a *GST religious group if satisfied that the member does not *satisfy the membership requirements for the GST religious group. Note: Revoking under this subsection an approval under this Division is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 49-70(2) amended by No 73 of 2006, s 3 and Sch 5 item 100, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 49-70 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-75 Revoking the approval of GST religious groups Revoking on application (1) The Commissioner must, if the principal member of a *GST religious group applies to the Commissioner in the *approved form, revoke the approval of the group as a GST religious group. Note: Refusing an application for revocation under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 49-75(1) amended by No 73 of 2006, s 3 and Sch 5 item 101, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

Revoking without application (2) The Commissioner must revoke the approval of the *GST religious group if satisfied that none of its members, or only one of its members, *satisfies the membership requirements for that GST religious group. Note: Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 49-75(2) amended by No 73 of 2006, s 3 and Sch 5 item 102, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 49-75 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-80 Notification by principal members The principal member of a *GST religious group must notify the Commissioner of any circumstances under which the Commissioner must: (a) revoke the approval of one of the *members of the group under subsection 49-70(2); or (b) revoke the approval of the group under subsection 49-75(2). The notification may (in appropriate cases) be in the form of an application under subsection 49-70(1) or 49-75(1). The notification, or application, must be given to the Commissioner within 21 days after the circumstances occurred. History S 49-80 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-85 Date of effect of approvals and revocations (1) The Commissioner must decide the date of effect of any approval, or any revocation of an approval, under this Division. (2) The date of effect may be the day of the decision, or a day before or after that day. However, it must be a day on which, for all the *members of the *GST religious group in question, a tax period begins. Note: Deciding under this section the date of effect of any approval, or any revocation of an approval, under this Division is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 49-85 amended by No 73 of 2006, s 3 and Sch 5 item 103, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 49-85 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-90 Notification by the Commissioner The Commissioner must give notice of any decision that he or she makes under this Division: (a) if the decision relates to the approval of 2 or more entities as a *GST religious group — to the entity nominated in the application for approval to be the *principal member of the group; or (b) otherwise — to the principal member of the *GST religious group to which the decision relates. History S 49-90 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

Division 50 — GST treatment of religious practitioners History Div 50 inserted by No 168 of 2001, s 3 and Sch 1 item 4, applicable to activities done by a religious practitioner on or after 1 July 2000.

Guide to Division 50 50-1 What this Division is about Activities of a religious practitioner done in pursuit of his or her vocation as a religious practitioner and as a member of a religious institution will be treated as activities done by the religious institution, unless the religious practitioner is acting as an employee or agent.

History S 50-1 inserted by No 168 of 2001, s 3 and Sch 1 item 4, applicable to activities done by a religious practitioner on or after 1 July 2000.

Table of sections 50-5 GST treatment of religious practitioners

50-5 GST treatment of religious practitioners If a *religious practitioner: (a) does an activity, or a series of activities:

(i) in pursuit of his or her vocation as a religious practitioner; and (ii) as a member of a religious institution; and (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity; the *GST law applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner. Note: This will mean that such an activity will be an enterprise of the religious institution under subsection 9-20(1) and not an enterprise of the religious practitioner. History S 50-5 inserted by No 168 of 2001, s 3 and Sch 1 item 4, applicable to activities done by a religious practitioner on or after 1 July 2000.

Division 51 — GST joint ventures CCH Note Act No 74 of 2010, s 3 and Sch 1 item 44 contains the following transitional provisions: 44 Transitional provisions for GST joint ventures GST joint ventures in existence before commencement (1) Subject to subitems (5) to (8), on the commencement of this item [28 June 2010]: (a) a GST joint venture that existed immediately before that commencement is taken to continue in existence as if: (i) it had been formed, and its formation had been notified to the Commissioner, in accordance with section 51-5 of the A New Tax System (Goods and Services Tax) Act 1999 as amended; and (ii) its formation took effect immediately after that commencement; and (b) the entities that were participants in the joint venture immediately before that commencement are taken, immediately after that commencement, to continue to be the participants in the joint venture; and (c) the entity that was the joint venture operator of the joint venture immediately before that commencement is taken, immediately after that commencement, to continue to be the joint venture operator of the joint venture. GST joint ventures approved, but not in existence, before commencement (2) If, before the commencement of this item [28 June 2010], the Commissioner approved 2 or more entities as a GST joint venture but the approval did not take effect before that commencement, then, on the date of effect decided by the Commissioner under section 51-85 of the A New Tax System (Goods and Services Tax) Act 1999: (a) the joint venture is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 51-5 of that Act as amended; and (b) the entities that jointly applied for that approval are taken to be the participants in the joint venture; and (c) the entity that was nominated in the application to be the joint venture operator of the joint venture is taken to be the joint venture operator of the joint venture. GST joint ventures applied for, but not approved, before commencement (3) If: (a) before the commencement of this item [28 June 2010], 2 or more entities applied, in

accordance with section 51-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST joint venture; and (b) the application did not contain a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of approval of the joint venture, a date occurring before the date of that commencement; and (c) the Commissioner did not approve the joint venture as a GST joint venture, and did not refuse the application, before that commencement; then, on the date of effect specified in the application: (d) the joint venture is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 51-5 of that Act as amended; and (e) the entities that jointly applied for that approval are taken to be the participants in the joint venture; and (f) the entity that was nominated in the application to be the joint venture operator of the joint venture is taken to be the joint venture operator of the joint venture. (4) If: (a) before the commencement of this item [28 June 2010], 2 or more entities applied, in accordance with section 51-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST joint venture; and (b) the application contained a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of approval of the joint venture, a date occurring before the date of that commencement; and

(c) the Commissioner did not approve the joint venture as a GST joint venture, and did not refuse the application, before that commencement; then: (d) an application is taken to have been made to the Commissioner, under section 51-75 of that Act as amended, for the Commissioner to approve that date of effect as the day on which the formation of the GST joint venture took effect; and (e) if the Commissioner decides, under that section as so amended, to approve that day or another day — then, on that day or on that other day: (i) the joint venture is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 51-5 of that Act as so amended; and (ii) the entities that jointly applied for approval of the joint venture are taken to be the participants in the joint venture; and (iii) the entity that was nominated, in the application for approval of the joint venture, to be the joint venture operator of the joint venture is taken to be the joint venture operator of the joint venture. Changes to participation etc. in GST joint ventures applied for, but not approved, before commencement (5) If: (a) before the commencement of this item [28 June 2010], the joint venture operator of a GST joint venture applied, in accordance with section 51-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to: (i) approve another entity as an additional participant in the joint venture; or (ii) revoke the approval of one of the participants in the joint venture as a participant in the joint venture; or (iii) approve another entity that satisfies the requirements of paragraphs 51-10(c) and (f) of that Act as the joint venture operator of the joint venture; and (b) the application did not contain a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and (c) the Commissioner: (i) did not give the approval, or revoke the approval, as requested in the application; and (ii) did not refuse the application; before that commencement; then, on and after that commencement, the joint venture is taken to continue in existence as if: (d) the Commissioner has been notified, in accordance with section 51-70 of that Act as amended, that the corresponding action referred to in paragraph 51-70(1)(a), (b) or (c) of that Act as so amended has been taken; and (e) the action took effect on the date of effect specified in the application. (6) If: (a) before the commencement of this item [28 June 2010], the joint venture operator of a GST joint venture applied, in accordance with section 51-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to: (i) approve another entity as an additional participant in the joint venture; or (ii) revoke the approval of one of the participants in the joint venture as a participant in the

joint venture; or (iii) approve another entity that satisfies the requirements of paragraphs 51-10(c) and (f) of that Act as the joint venture operator of the joint venture; and (b) the application contained a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and (c) the Commissioner: (i) did not give the approval, or revoke the approval, as requested in the application; and (ii) did not refuse the application; before that commencement; then: (d) an application is taken to have been made to the Commissioner, under section 51-75 of that Act as amended, for the Commissioner to approve that date of effect as the day on which the approval or revocation took effect; and (e) if the Commissioner decides, under that section as so amended, to approve that day or another day — then, on that day or on that other day, the joint venture is taken to continue in existence as if: (i) the Commissioner has been notified, in accordance with section 51-70 of that Act as so amended, that the corresponding action referred to in paragraph 51-70(1)(a), (b) or (c) of that Act as so amended has been taken; and (ii) the action took effect on that day. Revocation of approval of GST joint ventures applied for, but revocation not approved, before commencement (7) If: (a) before the commencement of this item [28 June 2010], the joint venture operator of a GST joint venture applied, in accordance with section 51-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the joint venture as a GST joint venture; and (b) the application did not contain a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and (c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement; then, on the date of effect specified in the application, the GST joint venture is taken to be dissolved as if the Commissioner has been notified, in accordance with section 51-70 of that Act as amended, that the action referred to in paragraph 51-70(1)(d) of that Act as so amended has been taken. (8) If: (a) before the commencement of this item [28 June 2010], the joint venture operator of a GST joint venture applied, in accordance with section 51-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the joint venture as a GST joint venture; and (b) the application contained a request (however described) for the Commissioner to decide under section 51-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and (c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement;

then: (d) an application is taken to have been made to the Commissioner, under section 51-75 of that Act as amended, for the Commissioner to approve that date of effect as the day on which the revocation took effect; and (e) if the Commissioner decides, under that section as so amended, to approve that day or another day — then, on that day or on that other day, the joint venture is taken to be dissolved as if: (i) the Commissioner has been notified, in accordance with section 51-70 of that Act as amended, that the action referred to in paragraph 51-70(1)(d) of that Act as so amended has been taken; and (ii) the action took effect on that day. Table of Subdivisions 51-A

Formation of and participation in GST joint ventures

51-B

Consequences of GST joint ventures

51-C

Administrative matters

51-D

Ceasing to be a participant in, or an operator of, a GST joint venture

51-1 What this Division is about Entities engaged in a joint venture can form a GST joint venture. The joint venture operator then deals with the GST liabilities and entitlements arising from the joint venture operator’s dealings on behalf of the participants in the joint venture.

Note: Provisions for participants in GST joint ventures apply for the wine equalisation tax (see Subdivision 21-C of the Wine Tax Act) and the luxury car tax (see Subdivision 16-B of the A New Tax System (Luxury Car Tax) Act 1999). History S 51-1 amended by No 39 of 2012, s 3 and Sch 4 item 3, by substituting “Wine Tax Act” for “A New Tax System (Wine Equalisation Tax) Act 1999” in the note, effective 15 April 2012. S 51-1 amended by No 74 of 2010, s 3 and Sch 1 item 21, by substituting “form” for “have it approved as”, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. S 51-1 amended by No 92 of 2000, s 3 and Sch 7 item 4, by substituting “Entities” for “Companies”, effective 1 July 2000. S 51-1 amended by No 177 of 1999, s 3 and Sch 1 item 59, by omitting “other” before “participants”, effective 1 July 2000. S 51-1 amended by No 176 of 1999, s 3 and Sch 1 item 85, by inserting the Note, effective 1 July 2000.

Subdivision 51-A — Formation of and participation in GST joint ventures History Subdiv 51-A (heading) substituted by No 74 of 2010, s 3 and Sch 1 item 22, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. The heading formerly read: Subdivision 51-A — Approval of GST joint ventures

51-5 Formation of GST joint ventures (1) Two or more entities may become the *participants in a *GST joint venture if:

(a) the joint venture is a joint venture for the exploration or exploitation of *mineral deposits, or for a purpose specified in the regulations; and (b) the joint venture is not a *partnership; and (c) (Repealed by No 74 of 2010) (d) each of those entities *satisfies the participation requirements for that GST joint venture; and (e) each of those entities agrees in writing to the *formation of the joint venture as a GST joint venture; and (ea) one of those entities, or another entity, is nominated, in that agreement, to be the *joint venture operator of the joint venture; and (eb) the nominated joint venture operator notifies the Commissioner, in the *approved form, of the formation of the joint venture as a GST joint venture; and (f) if the nominated joint venture operator is not a party to the joint venture agreement — the nominated joint venture operator satisfies the requirements of paragraphs 51-10(c) and (f). Such a joint venture is a GST joint venture. History S 51-5(1) amended by No 74 of 2010, s 3 and Sch 1 items 24 to 27, by substituting “Two or more entities may become” for “The Commissioner must approve 2 or more entities as”, repealing para (c), substituting paras (e), (ea) and (eb) for para (e) and substituting “Such a joint venture” for “A joint venture that is so approved”, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. Paras (c) and (e) formerly read: (c) the entities jointly apply, in the *approved form, for approval of the joint venture as a GST joint venture; and (e) the application nominates one of those entities, or another entity, to be the *joint venture operator of the joint venture; and S 51-5(1) amended by No 92 of 2000, s 3 and Sch 7 items 5 to 7, by substituting “entities” for “*companies” in the main text, by substituting “entities” for “companies” in paras (c), (d) and (e), and by substituting “entity” for “company” in para (e), effective 1 July 2000. S 51-5(1) amended by No 177 of 1999, s 3 and Sch 1 items 60 and 61, by substituting “those companies” for “the companies” in para (d), substituting para (e) and inserting para (f), effective 1 July 2000. Para (e) formerly read: (e) the application nominates one of the companies to be the *joint venture operator for the joint venture.

(2) Not all of the entities that are engaged in, or intend to engage in, the joint venture need to become *participants in the *GST joint venture. History S 51-5(2) substituted by No 74 of 2010, s 3 and Sch 1 item 28, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. S 51-5(2) formerly read: (2) The application for approval need not include all the entities that are engaged in, or intend to engage in, the joint venture. Note: Refusing an application for approval under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

S 51-5 amended by No 73 of 2006, s 3 and Sch 5 item 104, by substituting “Subdivision 110-F in Schedule to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 51-5(2) amended by No 92 of 2000, s 3 and Sch 7 item 5, by substituting “entities” for “*companies”, effective 1 July 2000.

(3) The *formation of the *GST joint venture takes effect from the start of the day specified in the notice under paragraph (1)(eb) (whether that day is before, on or after the day on which the entities decided to form the joint venture). History S 51-5(3) inserted by No 74 of 2010, s 3 and Sch 1 item 28, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading.

(4) However, if the notice was given to the Commissioner after the day by which the entity nominated to be the *joint venture operator of the *GST joint venture is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the *formation of the GST joint venture takes effect from the start of:

(a) the day specified in the notice, if that day is approved by the Commissioner under section 51-75; and (b) if paragraph (a) does not apply — such other day as the Commissioner approves under that section. History S 51-5(4) inserted by No 74 of 2010, s 3 and Sch 1 item 28, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading.

51-7 Participants in GST joint ventures (1) A participant in a *GST joint venture is an entity that: (a) became a participant in the joint venture under section 51-5 or was added to the joint venture under section 51-70; and (b) *satisfies the participation requirements for the joint venture. (2) However, the entity is not a participant in the *GST joint venture if the entity has, since the last time the entity became such a participant: (a) left, or been removed from, the joint venture under section 51-70; or (b) ceased to *satisfy the participation requirements for the joint venture. (3) The *joint venture operator of a *GST joint venture must notify the Commissioner, in the *approved form, if a *participant in the joint venture no longer *satisfies the participation requirements for the GST joint venture. (4) The notice must be given within 21 days after the *participant no longer *satisfies the participation requirements for the *GST joint venture. Note: Section 286-75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection. History S 51-7 inserted by No 74 of 2010, s 3 and Sch 1 item 29, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading.

51-10 Participation requirements of a GST joint venture An entity satisfies the participation requirements for a *GST joint venture, or a proposed GST joint venture, if the entity: (a) participates in, or intends to participate in, the joint venture; and (b) is a party to a joint venture agreement with all the other entities participating in, or intending to participate in, the joint venture; and (c) is *registered; and (d) (Repealed by No 176 of 1999) (e) (Repealed by No 176 of 1999) (f) accounts on the same basis as all those other participants. (g) (Repealed by No 176 of 1999) History S 51-10 amended by No 92 of 2000, s 3 and Sch 7 items 6, 8 and 9, by substituting “An entity” for “A *company” and “entity” for “company” in the main text, and by substituting “entities” for “companies” in para (b), effective 1 July 2000. S 51-10 amended by No 176 of 1999, s 3 and Sch 1 items 86 to 88, by repealing paras (d), (e) and (g) and omitting “; and” from para (f), effective 1 July 2000. Paras (d), (e) and (g) formerly read:

(d) is an *Australian resident; and (e) has the same tax periods applying to it as the tax periods applying to all the other participants of the GST joint venture; and … (g) is not a member of a *GST group.

Subdivision 51-B — Consequences of GST joint ventures History Subdiv 51-B (heading) substituted by No 74 of 2010, s 3 and Sch 1 item 30, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. The heading formerly read: Subdivision 51-B — Consequences of approval of GST joint ventures

51-30 Who is liable for GST (1) GST payable on any *taxable supply or *taxable importation that the *joint venture operator of a *GST joint venture makes, on behalf of another entity that is a *participant in the joint venture, in the course of activities for which the joint venture was entered into: (a) is payable by the joint venture operator; and (b) is not payable by the participant. Note: However, each participant may be jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444-80 in Schedule 1 to the Taxation Administration Act 1953). History S 51-30(1) amended by No 74 of 2010, s 3 and Sch 1 item 51, by substituting “may be” for “is” (first occurring) in the note, applicable to tax periods starting on or after 1 July 2010. S 51-30(1) amended by No 73 of 2006, s 3 and Sch 5 item 3, by inserting the note at the end, effective 1 July 2006. S 51-30(1) amended by No 92 of 2000, s 3 and Sch 7 item 10, by substituting “entity” for “*company”, effective 1 July 2000. S 51-30(1) amended by No 177 of 1999, s 3 and Sch 1 items 62 and 63, by substituting “another *company that is a” for “another” and omitting “other” before “participant” in para (b), effective 1 July 2000.

(2) However, a supply that the *joint venture operator of a *GST joint venture makes is treated as if it were not a *taxable supply if: (a) it is made to another entity that is a *participant in the joint venture; and (b) the participant acquired the thing supplied for consumption, use or supply in the course of activities for which the joint venture was entered into. History S 51-30(2) amended by No 92 of 2000, s 3 and Sch 7 item 11, by substituting “entity” for “*company” in para (a), effective 1 July 2000. S 51-30(2) amended by No 177 of 1999, s 3 and Sch 1 items 62 and 63, by substituting “another *company that is a” for “another” in para (a) and omitting “other” before “participant” in para (b), effective 1 July 2000.

(3) This section has effect despite sections 9-40 and 13-15 (which are about liability for GST).

51-35 Who is entitled to input tax credits (1) If the *joint venture operator of a *GST joint venture makes a *creditable acquisition or *creditable importation, on behalf of another entity that is a *participant in the joint venture, in the course of activities for which the joint venture was entered into: (a) the *joint venture operator is entitled to the input tax credit for the acquisition or importation; and (b) the participant is not entitled to the input tax credit on the acquisition or importation.

History S 51-35(1) amended by No 92 of 2000, s 3 and Sch 7 item 10, by substituting ``entity'' for ``*company'', effective 1 July 2000. S 51-35(1) amended by No 177 of 1999, s 3 and Sch 1 items 64 and 65, by substituting ``another *company that is a'' for ``another'' and omitting ``other'' before ``participant'' in para (b), effective 1 July 2000.

(2) This section has effect despite sections 11-20 and 15-15 (which are about who is entitled to input tax credits).

51-40 Adjustments (1) Any *adjustment relating to any supply, acquisition or importation that the *joint venture operator of a *GST joint venture makes, on behalf of another entity that is a *participant in the joint venture, in the course of activities for which the joint venture was entered into is to be treated as if: (a) the participant did not have the adjustment; and (b) the entity that is the joint venture operator at the time the adjustment arises had the adjustment. History S 51-40(1) amended by No 92 of 2000, s 3 and Sch 7 items 10 and 11, by substituting ``entity'' for ``*company'' in the main text and in para (b), effective 1 July 2000. S 51-40(1) amended by No 177 of 1999, s 3 and Sch 1 items 66 to 68, by substituting ``another *company that is a'' for ``another'', omitting ``other'' before ``participant'' in para (a) and substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) the joint venture operator had the adjustment.

(2) This section has effect despite section 17-10 (which is about the effect of adjustments on net amounts).

51-45 Additional net amounts relating to GST joint ventures (1) Division 17 applies to the *joint venture operator of a *GST joint venture as if the joint venture operator had an additional *net amount, relating to the joint venture, for each tax period. (2) The additional *net amount relating to the joint venture is worked out as if the joint venture operator: (a) is only liable for the GST on *taxable supplies that the joint venture operator makes, on behalf of another entity that is a *participant in the joint venture, in the course of activities for which the joint venture was entered into; and (b) is only entitled to the input tax credits for *creditable acquisitions or *creditable importations that the joint venture operator makes on behalf of another entity that is a participant in the joint venture, in the course of activities for which the joint venture was entered into; and (c) only has adjustments relating to supplies, acquisitions or importations that the joint venture operator makes, on behalf of another entity that is a participant in the joint venture, in the course of activities for which the joint venture was entered into. History S 51-45(2) amended by No 92 of 2000, s 3 and Sch 7 items 7 and 11, by substituting ``entity'' for ``*company'' in para (a), and by substituting ``entity'' for ``company'' in paras (b) and (c), effective 1 July 2000. S 51-45(2) amended by No 177 of 1999, s 3 and Sch 1 items 69 and 70, by substituting ``another *company that is a'' for ``another'' in para (a) and ``another company that is a'' for ``another'' in paras (b) and (c), effective 1 July 2000.

(2A) However, while an election made by the *joint venture operator under section 51-52 has effect: (a) Division 17 applies to the joint venture operator as if the joint venture operator had an additional *net amount, relating to all the *GST joint ventures for which the joint venture operator is the joint venture operator, for each tax period; and (b) that additional net amount is worked out by aggregating what would be the additional *net

amounts relating to each GST joint venture under subsection (2) if that subsection applied. History S 51-45(2A) inserted by No 92 of 2000, s 3 and Sch 7 item 12, effective 1 July 2000.

(3) This section has effect despite sections 17-5 and 17-10 (which are about net amounts and adjustments).

51-50 GST returns relating to GST joint ventures (1) The *joint venture operator of a *GST joint venture must, in relation to each *GST joint venture of the joint venture operator, give to the Commissioner a *GST return for each tax period applying to the joint venture operator. (2) However, while an election made by the *joint venture operator under section 51-52 has effect, the joint venture operator must, in relation to all the *GST joint ventures for which the joint venture operator is the joint venture operator, give to the Commissioner a single *GST return for each tax period applying to the joint venture operator. History S 51-50(2) substituted by No 73 of 2001, s 3 and Sch 1 item 11, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 51-50(2) formerly read: (2) The *net amount stated in such a return must be the net amount relating to the *GST joint venture in question.

(2A) (Repealed by No 73 of 2001) History S 51-50(2A) repealed by No 73 of 2001, s 3 and Sch 1 item 11, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 51-50(2A) formerly read: (2A) However, while an election made by the *joint venture operator under section 51-52 has effect: (a) the joint venture operator must, in relation to all the *GST joint ventures for which the joint venture operator is the joint venture operator, give to the Commissioner a single *GST return for each tax period applying to the joint venture operator; and (b) the *net amount stated in such a return must be the net amount relating to all those *GST joint ventures. S 51-50(2A) inserted by No 92 of 2000, s 3 and Sch 7 item 13, effective 1 July 2000.

(3) This section has effect despite section 31-5 (which is about who must give GST returns). History S 51-50(3) substituted by No 73 of 2001, s 3 and Sch 1 item 11, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 51-50(3) formerly read: (3) This section has effect despite sections 31-5 and 31-15 (which are about GST returns).

51-52 Consolidation of GST returns relating to GST joint ventures Electing to consolidate GST returns (1) The *joint venture operator of 2 or more *GST joint ventures may, by notifying the Commissioner in the *approved form, elect to give to the Commissioner consolidated *GST returns relating to all the GST joint ventures of the joint venture operator. (2) The election takes effect on the day specified in the notice. However, the day specified must be the first day of a tax period applying to the *joint venture operator that has not already ceased when the notice is given.

Withdrawal of elections

(3) The *joint venture operator may, by notifying the Commissioner in the *approved form, withdraw the election. (4) The withdrawal takes effect on the day specified in the notice. However, the day specified: (a) must be the first day of a tax period applying to the *joint venture operator that has not already ceased when the notice is given; and (b) must not be a day occurring earlier than 12 months after the election took effect.

Disallowance of elections (5) The Commissioner may disallow the election if the Commissioner is satisfied that the *joint venture operator has a history of failing to comply with the joint venture operator's obligations (either as a joint venture operator or in any other capacity) under a *taxation law. Note: Disallowing an election is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 51-52(5) amended by No 73 of 2006, s 3 and Sch 5 item 105, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(6) The disallowance is taken to have had effect from the start of the tax period in which the disallowance occurs. History S 51-52 inserted by No 92 of 2000, s 3 and Sch 7 item 14, effective 1 July 2000.

51-55 Payments of GST relating to GST joint ventures (1) If the *assessed net amount relating to one or more *GST joint ventures for a tax period is greater than zero: (a) the *joint venture operator of that GST joint venture or those GST joint ventures must pay that assessed net amount to the Commissioner; and (b) Division 33 applies to payment of that amount as if it were a payment the joint venture operator was obliged to make under section 33-3 or 33-5 (as the case requires). History S 51-55(1) amended by No 39 of 2012, s 3 and Sch 1 items 70 and 71, by substituting “the *assessed net amount” for “the *net amount” and “assessed net amount” for “net amount” in para (a), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 51-55(1) amended by No 73 of 2001, s 3 and Sch 1 item 12, by substituting “section 33-3 or 33-5 (as the case requires)” for “section 33-5”, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 51-55(1) amended by No 92 of 2000, s 3 and Sch 7 items 15 and 16, by substituting “one or more *GST joint ventures” for “a *GST joint venture” in the main text, and by substituting “that GST joint venture or those GST joint ventures” for “the GST joint venture” in para (a), effective 1 July 2000.

(2) This section has effect despite Division 33 (which is about payments of GST).

51-60 Refunds relating to GST joint ventures If the *assessed net amount relating to one or more *GST joint ventures for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that assessed net amount (expressed as a positive amount) to the *joint venture operator of that GST joint venture or those GST joint ventures. Note 1:

See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay the operator. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that the operator owes to the Commonwealth. Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in refunding the amount. History S 51-60 amended by No 34 of 2014, s 3 and Sch 2 item 8, by omitting “, and section 105-65 in Schedule 1 to,” after “Part IIB” from note 1, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. S 51-60 amended by No 39 of 2012, s 3 and Sch 1 items 72 and 73, by substituting “the *assessed net amount” for “the *net amount” and “that assessed net amount” for “that net amount”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 51-60 (note 1) amended by No 73 of 2006, s 3 and Sch 5 item 106, by substituting “of, and section 105-65 in Schedule 1 to,” for “and section 39 of”, effective 1 July 2006. S 51-60 amended by No 92 of 2000, s 3 and Sch 7 items 17 and 18, by substituting “one or more *GST joint ventures” for “a *GST joint venture” and by substituting “that GST joint venture or those GST joint ventures” for “the GST joint venture”, effective 1 July 2000. S 51-60 substituted by No 179 of 1999, s 3 and Sch 15 item 4, effective 1 July 2000. S 51-60 formerly read: 51-60 Refunds relating to GST joint ventures (1) If the *net amount relating to a *GST joint venture for a tax period is less than zero: (a) the Commissioner must, on behalf of the Commonwealth, pay that net amount (expressed as a positive amount) to the *joint venture operator of the GST joint venture; and (b) Division 35 applies to payment of that amount as if it were a payment the Commissioner was obliged to make under section 355. (2) This section has effect despite Division 35 (which is about refunds).

Subdivision 51-C — Administrative matters History Subdiv 51-C substituted by No 74 of 2010, s 3 and Sch 1 item 31, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. Subdiv 51-C formerly read: Subdivision 51-C — Administrative matters 51-70 Changing the participants etc. of GST joint ventures Changes made on application (1) The Commissioner must, if the *joint venture operator of a *GST joint venture applies to the Commissioner in the *approved form, do one or more of these (as requested in the application): (a) approve, as an additional *participant of the GST joint venture, another entity that *satisfies the participation requirements of the GST joint venture; (b) revoke the approval of one of the participants of the GST joint venture as a participant in the joint venture; (c) approve another entity that satisfies the requirements of paragraphs 51-10(c) and (f) as the joint venture operator of the joint venture. Note: Refusing an application for approval or revocation under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 51-70(1) amended by No 73 of 2006, s 3 and Sch 5 item 107, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 51-70(1) amended by No 92 of 2000, s 3 and Sch 7 items 7 and 11, by substituting “entity” for “*company” in para (a), and by substituting “entity” for “company” in para (c), effective 1 July 2000. S 51-70(1) amended by No 177 of 1999, s 3 and Sch 1 item 71, by substituting para (c), effective 1 July 2000. Para (c) formerly read: (c) approve another participant of the GST joint venture to replace the applicant as the joint venture operator of the joint venture.

Changes made without application (2) The Commissioner must revoke the approval of: (a) one of the *participants of a *GST joint venture if satisfied that the participant does not *satisfy the participation requirements of the GST joint venture; or (b) the *joint venture operator of a GST joint venture if satisfied that the operator does not satisfy the requirements of paragraphs 51-10(c) and (f). Note: Revoking under this subsection an approval under this Division is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

S 51-70(2) amended by No 73 of 2006, s 3 and Sch 5 item 108, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 51-70(2) substituted by No 177 of 1999, s 3 and Sch 1 item 72, effective 1 July 2000. S 51-70(2) formerly read: (2) The Commissioner must revoke the approval of one of the *participants of a *GST joint venture if satisfied that the participant does not *satisfy the participation requirements of the GST joint venture. Note: Revoking under this subsection an approval under this Division is a reviewable GST decision (see Division 7 of Part VI of the Taxation Administration Act 1953).

51-75 Revoking the approval of GST joint ventures Revoking on application (1) The Commissioner must, if the *joint venture operator of a *GST joint venture applies to the Commissioner in the *approved form, revoke the approval of the joint venture as a GST joint venture. Note: Refusing an application for revocation under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 51-75(1) amended by No 73 of 2006, s 3 and Sch 5 item 109, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

Revoking without application (2) The Commissioner must revoke the approval of the *GST joint venture if satisfied that none of its *participants, or only one of its participants, *satisfies the participation requirements of the GST joint venture. Note: Revoking under this subsection the approval of a GST joint venture is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 51-75(2) amended by No 73 of 2006, s 3 and Sch 5 item 110, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

51-80 Notification by joint venture operators The *joint venture operator of a *GST joint venture must notify the Commissioner of any circumstances under which the Commissioner must: (a) revoke the approval of one of the *participants of the joint venture under subsection 51-70(2); or (b) revoke the approval of the joint venture under subsection 51-75(2). The notification may (in appropriate cases) be in the form of an application under subsection 51-70(1). The notification, or application, must be given to the Commissioner within 21 days after the circumstances occurred. 51-85 Date of effect of approvals and revocations (1) The Commissioner must decide the date of effect of any approval, or any revocation of an approval, under this Division. (2) The date of effect may be the day of the decision, or a day before or after that day. However, it must be the beginning of a tax period applying to the participants of the *GST joint venture in question. Note: Deciding under this section the date of effect of any approval, or any revocation of an approval, under this Division is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 51-85 (note) amended by No 73 of 2006, s 3 and Sch 5 item 111, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of”, effective 1 July 2006.

51-90 Notification by the Commissioner The Commissioner must give notice of any decision that he or she makes under this Division: (a) if the decision relates to the approval of 2 or more entities as the *participants of a *GST joint venture — to the entity nominated in the application for approval to be the *joint venture operator of the joint venture; or (b) otherwise — to the joint venture operator of the *GST joint venture to which the decision relates. S 51-90 amended by No 92 of 2000, s 3 and Sch 7 items 7 and 19, by substituting “entities” for “*companies” and “entity” for “company” in para (a), effective 1 July 2000.

51-70 Changing the participants etc. of GST joint ventures (1) The following actions may be taken in relation to a *GST joint venture: (a) the *joint venture operator of the joint venture may, with the written agreement of an entity that *satisfies the participation requirements of the GST joint venture, add the entity to the joint venture; (b) the joint venture operator may: (i) if the joint venture operator is a *participant in the joint venture — leave the joint venture; or (ii) remove from the joint venture a participant in the joint venture;

(c) another entity, nominated by the participants in the joint venture, that satisfies the requirements of paragraphs 51-10(c) and (f) may become the joint venture operator; (d) the joint venture operator may dissolve the joint venture; by notice given to the Commissioner, in the *approved form, by the joint venture operator, or (if subparagraph (b)(i) or paragraph (c) applies) by the new joint venture operator of the joint venture. (2) The action takes effect from the start of the day specified in the notice (whether that day is before, on or after the day on which the notice was given to the Commissioner). (3) However, if the notice was given to the Commissioner after the day by which the *joint venture operator of the joint venture, or the entity nominated to be the new joint venture operator of the joint venture, is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the action takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 51-75; and (b) if paragraph (a) does not apply — such other day as the Commissioner approves under that section. (4) A *GST joint venture is taken to be dissolved if: (a) an entity ceases to be the *joint venture operator of the joint venture, and no other entity becomes the joint venture operator of the joint venture with effect from the day after the previous joint venture operator ceased to be the joint venture operator; or (b) there are no longer 2 or more *participants in the joint venture. (5) A notice that another entity has become the *joint venture operator of the *GST joint venture must be given to the Commissioner within 21 days after the other entity became the joint venture operator. Note: Section 286-75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection. History S 51-70 substituted by No 74 of 2010, s 3 and Sch 1 item 31, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. For former wording, see history note under Subdiv 51-C heading.

51-75 Approval of early day of effect of forming, changing etc. GST joint ventures (1) If an entity that gives a notice to the Commissioner under paragraph 51-5(1)(eb) or subsection 5170(1) applies, in the *approved form, to the Commissioner for approval of a day specified in the notice, the Commissioner must: (a) approve, for the purposes of subsection 51-5(4) or 51-70(3), the day specified in the notice; or (b) approve another day for those purposes. Note: Approving another day under paragraph (b) is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

(2) The Commissioner may revoke an approval given under subsection (1) if the Commissioner is satisfied that the day approved is not appropriate. Note: Revoking an approval under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

(3) The Commissioner must give notice, to the entity referred to in subsection (1), of any decision that he or she makes under this section. History S 51-75 substituted by No 74 of 2010, s 3 and Sch 1 item 31, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. For former wording, see history note under Subdiv 51-C heading.

Subdivision 51-D — Ceasing to be a participant in, or an operator of, a GST joint venture History Subdiv 51-D inserted by No 177 of 1999, s 3 and Sch 1 item 73, effective 1 July 2000.

51-110 Adjustments after you cease to be a participant in a GST joint venture (1) If you cease to be a participant in a GST joint venture, any *adjustment that arises afterwards in relation to a supply, acquisition or importation that the *joint venture operator made on your behalf in the course of activities for which the joint venture was entered into (other than a supply covered by subsection 51-30(2)): (a) is an adjustment that you have; and (b) is not an adjustment of the entity that is or was the joint venture operator. History S 51-110(1) amended by No 12 of 2012, s 3 and Sch 6 item 100, by substituting “cease” for “*cease”, applicable to tax periods starting on or after 22 March 2012. S 51-110(1) amended by No 92 of 2000, s 3 and Sch 7 item 11, by substituting “entity” for “*company” in para (b), effective 1 July 2000.

(2) This section has effect despite section 51-40 (which is about who has adjustments for a GST joint venture). History S 51-110 inserted by No 177 of 1999, s 3 and Sch 1 item 73, effective 1 July 2000.

51-115 Changes in extent of creditable purpose after you cease to be a member of a GST joint venture (1) If: (a) while you were a *participant in a *GST joint venture, you acquired or imported a thing by the joint venture operator acquiring or importing it on your behalf; and (b) you cease to be a participant in the GST joint venture; then, when applying section 129-40 for the first time after that cessation, the *intended or former application of the thing is the extent of *creditable purpose last used to work out: (c) under section 51-35, the amount of the input tax credit to which the *joint venture operator was entitled for the acquisition or importation; or (d) under section 51-40, the amount of any *adjustment the joint venture operator had under Division 129 in relation to the acquisition or importation. History S 51-115(1) amended by No 12 of 2012, s 3 and Sch 6 item 101, by substituting “cease” for “*cease” in para (b), applicable to tax periods starting on or after 22 March 2012.

(2) If: (a) while you were a *participant in a *GST joint venture, you acquired or imported a thing by the joint venture operator acquiring or importing it on your behalf; and (b) you have ceased to be a participant in the GST joint venture; and (c) you have an *adjustment under Division 129 in relation to the acquisition or importation;

then, for the purposes of working out the full input tax credit in section 129-70 or 129-75, you are taken not to have been a participant of a GST joint venture when you acquired or imported the thing. History S 51-115(2) amended by No 12 of 2012, s 3 and Sch 6 item 102, by substituting “ceased” for “*ceased” in para (b), applicable to tax periods starting on or after 22 March 2012. S 51-115 inserted by No 177 of 1999, s 3 and Sch 1 item 73, effective 1 July 2000.

Division 54 — GST branches Table of Subdivisions 54-A Registration of GST branches 54-B Consequences of registration of GST branches 54-C Cancellation of registration of GST branches

54-1 What this Division is about

A branch of a registered entity can be separately registered as a GST branch. Separate GST returns are given, and separate payments and refunds of GST are made, in respect of the branch.

Subdivision 54-A — Registration of GST branches 54-5 Registration of GST branches (1) The Commissioner must *register a branch of a *registered entity if: (a) the registered entity applies, in the *approved form, for registration of the branch; and (b) the Commissioner is satisfied that the branch maintains an independent system of accounting, and can be separately identified by reference to: (i) the nature of the activities carried on through the branch; or (ii) the location of the branch; and (c) the Commissioner is satisfied that the registered entity is *carrying on an *enterprise through the branch, or intends to carry on an enterprise through the branch, from a particular date specified in the application. A branch that is so registered is a GST branch. (2) A branch of a *registered entity can be registered as a *GST branch without all or any of the other branches of the entity being so registered. (3) However, a branch of a *registered entity cannot be registered as a *GST branch if the registered entity is a *member of a *GST group. Note: Refusing an application for registration under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 54-5 (note) amended by No 73 of 2006, s 3 and Sch 5 item 112, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of”, effective 1 July 2006.

54-10 The date of effect of registration of a GST branch

The Commissioner must decide the date from which *registration as a *GST branch takes effect. However, the date of effect must not be a day before: (a) the day specified in the application for that purpose; or (b) if the branch is being registered only because it is intended that an *enterprise be *carried on through the branch — the date of effect must not be a day before the day specified, in the application, as the day from which it is intended to carry on the enterprise through the branch. Note: Deciding the date of effect of registration as a GST branch is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 54-10 (note) amended by No 73 of 2006, s 3 and Sch 5 item 113, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of”, effective 1 July 2006.

54-15 GST branch registration number If the Commissioner *registers a *GST branch, the Commissioner must notify the registered entity of the branch's *GST branch registration number. History S 54-15 amended by No 156 of 2000, s 3 and Sch 7 items 1 and 2, by substituting ``*registers'' for ``registers'' and ``registered'' for ``*registered'', effective 1 July 2000.

Subdivision 54-B — Consequences of registration of GST branches 54-40 Additional net amounts relating to GST branches (1) If an entity (the parent entity) has a *GST branch, Division 17 applies to the parent entity as if it had an additional *net amount, relating to the branch, for each tax period. (2) The additional *net amount relating to the branch is worked out as if the branch were a separate entity and as if: (a) all the supplies, acquisitions and importations made through the branch were made by that separate entity; and (b) all the *adjustments that the parent entity has arising from such supplies, acquisitions and importations were adjustments that the branch has; and (c) all transfers of anything by the branch to the parent entity (including any other branch of the parent entity), that would have been supplies made by the branch if it were an entity, were supplies made by the separate entity; and (d) all transfers of anything by the parent entity (including any other branch of the parent entity) to the branch, that would have been acquisitions made by the branch if it were an entity, were acquisitions made by the separate entity; and (e) all adjustments that the branch would have had, if it were an entity, relating to the supplies and acquisitions it would have made as mentioned in paragraphs (c) and (d), were adjustments that the branch had. (3) This section has effect despite sections 17-5 and 17-10 (which are about net amounts and adjustments).

54-45 Net amounts of parent entities (1) If an entity (the parent entity) has a *GST branch, the parent entity's *net amount is worked out as if:

(a) all the supplies, acquisitions and importations made through any GST branch of the parent entity were not supplies for which the parent entity is liable for GST, or acquisitions or importations for which the parent entity is entitled to input tax credits; and (b) the parent entity does not have any *adjustments arising from such supplies, acquisitions and importations; and (c) all transfers of anything by the parent entity to any GST branch of the parent entity, that would have been supplies made to the branch if it were an entity, were supplies made by the parent entity; and (d) all transfers of anything by any GST branch of the parent entity to the parent entity, that would have been acquisitions made from the branch if it were an entity, were acquisitions made by the parent entity; and (e) all adjustments that the parent entity would have had, if the GST branches of the parent entity were entities, relating to the supplies and acquisitions the parent entity would have made as mentioned in paragraphs (c) and (d), were adjustments that the parent entity had. (2) However, the parent entity has no *net amount under this section if all the *enterprises that it *carries on are carried on through its *GST branches. (3) This section has effect despite sections 17-5 and 17-10 (which are about net amounts and adjustments).

54-50 Tax invoices and adjustment notes (1) The *GST branch registration number of a *GST branch must be set out in: (a) any *tax invoice relating to a *taxable supply made through that GST branch; and (b) any *adjustment note for a *decreasing adjustment that arose from the occurrence of an *adjustment event relating to a *taxable supply made through that GST branch; and (c) any *third party adjustment note for a decreasing adjustment under section 134-5 that relates to a taxable supply made through that GST branch. History S 54-50(1) amended by No 21 of 2010, s 3 and Sch 1 item 8, by inserting para (c), applicable in relation to payments made on or after 1 July 2010.

(2) This section has effect despite sections 29-70 and 29-75 (which are about tax invoices and adjustment notes), and section 134-20 (which is about third party adjustment notes). History S 54-50(2) amended by No 21 of 2010, s 3 and Sch 1 item 9, by inserting “, and section 134-20 (which is about third party adjustment notes)” at the end, applicable in relation to payments made on or after 1 July 2010.

54-55 GST returns relating to GST branches (1) An entity must, in relation to each *GST branch of the entity, give to the Commissioner a *GST return for each tax period applying to the entity. (2) (Repealed by No 73 of 2001) History S 54-55(2) repealed by No 73 of 2001, s 3 and Sch 1 item 13, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 54-55(2) formerly read: (2) The *net amount stated in such a return must be the net amount relating to the *GST branch in question.

(3) The entity must still give a *GST return under section 31-5, unless all the *enterprises that it *carries

on are carried on through its *GST branches. (4) This section has effect despite section 31-5 (which is about who must give GST returns). History S 54-55(4) substituted by No 73 of 2001, s 3 and Sch 1 item 14, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 54-55(4) formerly read: (4) This section has effect despite sections 31-5 and 31-15 (which are about GST returns).

54-60 Payments of GST relating to GST branches (1) If an entity has a *GST branch and the *assessed net amount relating to the *GST branch for a tax period is greater than zero: (a) the entity must pay that assessed net amount to the Commissioner; and (b) Division 33 applies to payment of that amount as if it were a payment the entity was obliged to make under section 33-3 or 33-5 (as the case requires). History S 54-60(1) amended by No 39 of 2012, s 3 and Sch 1 items 74 and 75, by substituting “the *assessed net amount” for “the *net amount” and “assessed net amount” for “net amount” in para (a), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 54-60(1) amended by No 73 of 2001, s 3 and Sch 1 item 15, by substituting “section 33-3 or 33-5 (as the case requires)” for “section 33-5”, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

(2) This section has effect despite Division 33 (which is about payments of GST).

54-65 Refunds relating to GST branches If an entity has a *GST branch and the *assessed net amount relating to the *GST branch for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that assessed net amount (expressed as a positive amount) to the entity. Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay the entity. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that the entity owes to the Commonwealth. Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in refunding the amount. History S 54-65 amended by No 34 of 2014, s 3 and Sch 2 item 9, by omitting “, and section 105-65 in Schedule 1 to,” after “Part IIB” from note 1, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. S 54-65 amended by No 39 of 2012, s 3 and Sch 1 items 76 and 77, by substituting “the *assessed net amount” for “the *net amount” and “that assessed net amount” for “that net amount”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 54-65 (note 1) amended by No 73 of 2006, s 3 and Sch 5 item 114, by substituting “of, and section 105-65 in Schedule 1 to,” for “and section 39 of”, effective 1 July 2006. S 54-65 substituted by No 179 of 1999, s 3 and Sch 15 item 5, effective 1 July 2000. S 54-65 formerly read: 54-65 Refunds relating to GST branches (1) If an entity has a *GST branch and the *net amount relating to the *GST branch for a tax period is less than zero: (a) the Commissioner must, on behalf of the Commonwealth, pay that net amount (expressed as a positive amount) to the entity; and (b) Division 35 applies to payment of that amount as if it were a payment the Commissioner was obliged to make under section 355. (2) This section has effect despite Division 35 (which is about refunds).

Subdivision 54-C — Cancellation of registration of GST branches 54-70 When an entity must apply for cancellation of registration of a GST branch (1) If an entity has a *GST branch and the entity is not *carrying on any *enterprise through the branch, the entity must apply to the Commissioner in the *approved form for cancellation of the *registration of the branch. (2) The entity must lodge its application within 21 days after the day on which it ceased to *carry on any *enterprise through the branch.

54-75 When the Commissioner must cancel registration of a GST branch (1) The Commissioner must cancel the *registration of a *GST branch of an entity if: (a) the entity has applied for cancellation of registration in the *approved form; and (b) at the time it applied, the branch had been registered for at least 12 months. Note: Refusing to cancel the registration of a GST branch under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 54-75(1) amended by No 73 of 2006, s 3 and Sch 5 item 115, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The Commissioner must cancel the *registration of a *GST branch of the entity (even if the entity has not applied for cancellation of the registration) if: (a) the Commissioner is satisfied that the entity is not *carrying on an *enterprise through the branch; and (b) the Commissioner believes on reasonable grounds that the entity is unlikely to carry on an enterprise through the branch for at least 12 months. Note: Cancelling the registration of a GST branch under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 54-75(2) amended by No 73 of 2006, s 3 and Sch 5 item 116, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(3) The Commissioner must notify the entity of any decision he or she makes in relation to it under this section. If the Commissioner decides to cancel the *registration, the notice must specify the date of effect of the cancellation. History S 54-75(3) amended by No 156 of 2000, s 3 and Sch 7 item 3, by substituting ``*registration'' for ``registration'', effective 1 July 2000.

54-80 The date of effect of cancellation of registration of a GST branch The Commissioner must decide the date on which the cancellation of the *registration of a *GST branch of an entity under subsection 54-75(1) or (2) takes effect. That date may be any day occurring before, on or after the day on which the Commissioner makes the decision. Note: Deciding the date of effect of the cancellation of the registration of a GST branch is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

History S 54-80 (note) amended by No 73 of 2006, s 3 and Sch 5 item 117, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of”, effective 1 July 2006.

54-85 Application of Subdivision 25-B Subdivision 25-B does not apply to the cancellation of the *registration of a *GST branch.

54-90 Effect on GST branches of cancelling the entity's registration If an entity's *registration is cancelled, the registration of any *GST branches of the entity ceases to have effect from the day the cancellation takes effect.

Division 57 — Resident agents acting for non-residents 57-1 What this Division is about

This Division effectively makes resident agents acting for non-residents responsible for the GST consequences of what the nonresidents do through their resident agents.

57-5 Who is liable for GST (1) GST payable on a *taxable supply or *taxable importation made by a *non-resident through a *resident agent: (a) is payable by the agent; and (b) is not payable by the non-resident. (2) This section has effect despite sections 9-40 and 13-15 (which are about liability for GST). (3) However, this section does not apply to a *taxable supply if: (a) apart from this section, the *non-resident would not be liable to pay GST on the supply; or (b) the non-resident makes the supply through an *enterprise that the non-resident *carries on in the indirect tax zone. History S 57-5(3) inserted by No 52 of 2016, s 3 and Sch 2 item 5, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

57-7 Agreement to apply this Division to all supplies through a resident agent (1) Subsection 9-26(1) does not apply to a supply made by a *non-resident through a *resident agent if: (a) section 57-5 would apply to the supply if that subsection did not apply to the supply; and (b) the non-resident and the agent have agreed in writing that that subsection will not apply to any supplies made by the non-resident through the agent; and (c) the supply is made no earlier than: (i) if the agreement specifies a time (not earlier than the start of the day the agreement is made) as the time the agreement takes effect — that time; or (ii) otherwise — the start of the day the agreement is made. Note:

An agreement under paragraph (1)(b) prevents subsection 9-26(1) having the effect that the supply would not be connected with the indirect tax zone (that subsection could otherwise result in the GST on the supply being reverse charged to the recipient under Division 84).

(2) If the *recipient of the supply is an *Australian-based business recipient, the recipient must be given a notice in the *approved form by: (a) if the agreement referred to in paragraph (1)(b) specifies that the *non-resident is to give the notice — the non-resident; or (b) otherwise — the *resident agent. (3) The notice must be given no later than 7 days after the earlier of: (a) the first day any of the *consideration for the supply is provided; or (b) the day on which an *invoice for the supply is issued. Note: Subsection 286-75(7) in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of subsection (2) or this subsection.

(4) If the *non-resident and the agent agree in writing to terminate the agreement referred to in paragraph (1)(b), this section ceases to apply: (a) if the agreement to terminate specifies a time (not earlier than the start of the day the agreement to terminate is made) as the time the termination takes effect — at that time; or (b) otherwise — at the start of the day the agreement to terminate is made. History S 57-7 inserted by No 52 of 2016, s 3 and Sch 2 item 5A, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

57-10 Who is entitled to input tax credits (1) If a *non-resident makes a *creditable acquisition or *creditable importation through a *resident agent: (a) the agent is entitled to the input tax credit on the acquisition or importation; and (b) the non-resident is not entitled to the input tax credit on the acquisition or importation. (2) This section has effect despite sections 11-20 and 15-15 (which are about who is entitled to input tax credits).

57-15 Adjustments (1) Any *adjustment that a *non-resident has relating to a supply, acquisition or importation made through a *resident agent is to be treated as if: (a) the non-resident did not have the adjustment; and (b) the agent had the adjustment. (2) This section has effect despite section 17-10 (which is about the effect of adjustments on net amounts).

57-20 Resident agents are required to be registered (1) A *resident agent who is acting as agent for a *non-resident is required to be registered if the nonresident is *registered or *required to be registered. (2) The section has effect despite section 23-5 (which is about who is required to be registered).

57-25 Cancellation of registration of a resident agent (1) The Commissioner must cancel the *registration of a *resident agent if the Commissioner is satisfied

that the resident agent is not *required to be registered. Note: Cancelling the registration of a resident agent under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 57-25(1) amended by No 73 of 2006, s 3 and Sch 5 item 118, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The Commissioner must notify the *resident agent of the cancellation. (3) Sections 25-50 and 25-55 do not apply to the cancellation of the *registration of a *resident agent.

57-30 Notice of cessation of agency A *resident agent who ceases to act as agent for a *non-resident must notify the Commissioner of that cessation, in the *approved form, within 14 days after so ceasing to act.

57-35 Tax periods of resident agents (1) If you are a *resident agent who is acting as agent for a *non-resident, the Commissioner must determine that the tax periods that apply to you are each individual month if the Commissioner is satisfied that the non-resident's *GST turnover meets the *tax period turnover threshold. Note: Determining under this section the tax periods applying to you is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 57-35(1) amended by No 80 of 2007, s 3 and Sch 2 item 18, by substituting “*GST turnover” for “*annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 57-35(1) amended by No 73 of 2006, s 3 and Sch 5 item 119, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The determination takes effect on the day specified in the determination. However, the day specified must be 1 January, 1 April, 1 July or 1 October. Note: Deciding the date of effect of the determination is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 57-35(2) amended by No 73 of 2006, s 3 and Sch 5 item 120, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(3) This section has effect in addition to section 27-15 (which is about determination of one month tax periods).

57-40 GST returns for non-residents (1) A *non-resident is not required to give a *GST return for a tax period if: (a) the non-resident's *net amount for the tax period is zero; or (b) the only *taxable supplies or *taxable importations that the non-resident made that are attributable to the tax period are taxable supplies or taxable importations made through a *resident agent. (2) This section has effect despite section 31-5 (which is about who must give GST returns).

57-45 Resident agents giving GST returns

If you are a *resident agent acting for a *non-resident, subsection 31-15(2) does not apply to you in relation to a tax period if, during the tax period: (a) the non-resident made *taxable supplies, or supplies that would have been taxable supplies had they not been *GST-free or *input taxed, through you as agent; or (b) the non-resident made *creditable acquisitions through you as agent.

57-50 Non-residents that belong to GST groups This Division does not apply in relation to a *non-resident that is a *member of a *GST group.

Division 58 — Representatives of incapacitated entities History Div 58 inserted by No 118 of 2009, s 3 and Sch 1 item 8, effective 1 July 2000. No 118 of 2009, s 3 and Sch 1 items 50–55 contains the following transitional provisions: 50 Application of Division 72 (1) Division 72 of the A New Tax System (Goods and Services Tax) Act 1999 does not apply in relation to a supply or acquisition that an incapacitated entity made to or from an associate of the incapacitated entity if: (a) making the supply or acquisition was within the scope of the representative’s responsibility or authority for managing the incapacitated entity’s affairs; and (b) the supply or acquisition was made before the day this Act received the Royal Assent [ie 4 December 2009]. (2) Division 72 of that Act does not apply in relation to a supply or acquisition that an incapacitated entity made to or from an associate of the incapacitated entity if: (a) making the supply or acquisition was within the scope of the representative’s responsibility or authority for managing the incapacitated entity’s affairs; and (b) the incapacitated entity is being wound up under a member’s voluntary winding up (within the meaning of the Corporations Act 2001); and (c) the resolution for voluntary winding up (within the meaning of the Corporations Act 2001) was passed before the day on which the Bill that became this Act was introduced into the House of Representatives [ie 16 September 2009]. 51 Cancellations of registration under section 147-10 (1) If: (a) before the commencement of this item [ie 4 December 2009], the Commissioner cancelled the registration of an incapacitated entity; and (b) but for the enactment of this Schedule, the cancellation would have continued to have effect under section 147-10 of the A New Tax System (Goods and Services Tax) Act 1999; the cancellation continues to have effect after that commencement as a cancellation under section 58-25 of that Act as inserted by this Schedule. (2) If: (a) before the commencement of this item [ie 4 December 2009], an objection had been made under section 110-50 in Schedule 1 to the Taxation Administration Act 1953 against a decision under section 147-10 of the A New Tax System (Goods and Services Tax) Act 1999; and (b) as at that commencement, the objection had not been finally determined; Part IVC of the Taxation Administration Act 1953 continues to apply after that commencement in relation to the objection as if the decision were a decision under section 58-25 of the A New Tax System (Goods and Services Tax) Act 1999 as inserted by this Schedule. 52 Notices under section 147-15 If: (a) before this Act received the Royal Assent [ie 4 December 2009], a representative who ceased to be a representative of an incapacitated entity notified the Commissioner of that cessation; and (b) but for the enactment of this Schedule, the notice would have met the requirements of section 147-15 of the A New Tax System (Goods and Services Tax) Act 1999; the notice has effect as a notice under section 58-30 of that Act as inserted by this Schedule. 53 Time limit on recovery by the Commissioner If: (a) because of the amendments made by this Schedule, you are liable to pay a net amount, net fuel amount or amount of indirect tax that you would not have been liable to pay if the amendments had not been made; and (b) the net amount, net fuel amount or amount of indirect tax corresponds to an amount paid to you as a refund, or applied under

Division 3 of Part IIB of the Taxation Administration Act 1953: (i) on or after 12 December 2008 and before this Act received the Royal Assent [ie 4 December 2009]; and (ii) in relation to the net amount, net fuel amount or amount of indirect tax; that Act applies in relation to the net amount, net fuel amount or amount of indirect tax as if the reference in subsection 105-50(1) in Schedule 1 to that Act to 4 years after the net amount, net fuel amount or amount of indirect tax became payable by you were a reference to 4 years after the payment of the refund or application of the amount under that Division. 54 Refunds of amounts wrongly paid by incapacitated entities If: (a) before this Act received the Royal Assent [ie 4 December 2009], an incapacitated entity paid an amount of indirect tax (including any relevant general interest charge under the Taxation Administration Act 1953) that was payable by a representative of an incapacitated entity; and (b) but for this item, the Commissioner would be liable to refund the amount to the incapacitated entity; the Commissioner is not liable to refund the amount unless the representative has also paid the amount to the Commissioner. 55 Liability of representatives of incapacitated entities A representative of an incapacitated entity is not liable to make a payment to the Commissioner relating to a net amount if: (a) but for this item, the representative would be liable, because of amendments made by this Schedule, to make the payment; and (b) the liability arose as a result of acts or omissions that were within the scope of the representative’s responsibility or authority for managing the incapacitated entity’s affairs; and (c) the liability arose before 6 February 2009; and (d) the net amount has been disclosed in a GST return given to the Commissioner in accordance with the A New Tax System (Goods and Services Tax) Act 1999: (i) before 6 February 2009; or (ii) within the period required under that Act for giving the return; and (e) either the incapacitated entity has paid the net amount to the Commissioner, or both of the following apply: (i) the incapacitated entity was unable to pay the net amount to the Commissioner before 6 February 2009; (ii) the representative did not, on that day, have access to assets of the incapacitated entity, or to an indemnity, through which the net amount could be paid to the Commissioner; and (f) the representative acted in good faith in relation to the net amount.

58-1 What this Division is about

This Division sets out how to ascribe activities of a representative of an incapacitated entity between the representative and the incapacitated entity for GST purposes. In particular, supplies, acquisitions and importations, and associated acts and omissions, by the representative are, in most cases, treated as having been by the incapacitated entity. This ensures that a transaction by the representative has the same consequences under the GST laws as if the incapacitated entity had no representative. However, in most cases, GST-related liabilities and entitlements are allocated to the representative for transactions that are within the scope of the representative’s responsibility or authority.

Note: This Division does not apply to a representative to the extent that paragraph 105-5(1)(a) (which is about supplies by creditors in satisfaction of debts) will apply to its supplies. See section 58-95. History S 58-1 amended by No 142 of 2012, s 3 and Sch 2 item 1, by inserting the note at the end, applicable in relation to supplies made on or after the start of the first quarterly tax period starting on or after 28 September 2012. For this purpose, it does not matter whether quarterly tax periods are the tax periods that apply to you. S 58-1 inserted by No 118 of 2009, s 3 and Sch 1 item 8, effective 1 July 2000.

58-5 General principle for the relationship between incapacitated entities and their representatives (1) Subject to this Division, any supply, acquisition or importation by an entity in the capacity of a *representative of another entity that is an *incapacitated entity is taken to be a supply, acquisition or importation by the other entity.

(2) Subject to this Division, any other act, or any omission, of an entity in the capacity of a *representative of another entity that is an *incapacitated entity is taken to be an act or omission of the other entity, but only for the purposes of determining, for the purposes of the *GST law: (a) whether a supply or importation is a *taxable supply or *taxable importation, or the amount of GST payable on the supply or importation; or (b) whether an acquisition or importation is a *creditable acquisition or *creditable importation, or the amount of the input tax credit for the acquisition or importation; or (c) whether an *adjustment arises in relation to a supply, acquisition or importation, or the amount of such an adjustment. (3) To avoid doubt, if the other entity ceases to be an *incapacitated entity, this section continues to apply in relation to the supply, acquisition or importation, or to the act or omission, after the other entity ceases to be an incapacitated entity. (4) To avoid doubt, to the extent that an act or omission referred to in subsection (2) relates to deciding to *account on a cash basis, that subsection does not apply for the purposes of determining, for the purposes of the *GST law, whether an adjustment arises under Division 21 in relation to a supply or acquisition. History S 58-5 inserted by No 118 of 2009, s 3 and Sch 1 item 8, effective 1 July 2000.

58-10 Circumstances in which representatives have GST-related liabilities and entitlements General rule (1) A *representative of an *incapacitated entity: (a) is liable to pay any GST that the incapacitated entity would, but for this section or section 48-40, be liable to pay on a *taxable supply or a *taxable importation; and (b) is entitled to any input tax credit that the incapacitated entity would, but for this section or section 48-45, be entitled to for a *creditable acquisition or a *creditable importation; and (c) has any *adjustment that the incapacitated entity would, but for this section or section 48-50, have; to the extent that the making of the supply, importation or acquisition to which the GST, input tax credit or adjustment relates is within the scope of the representative’s responsibility or authority for managing the incapacitated entity’s affairs.

Exceptions for certain taxable supplies (2) This section does not apply to the GST payable on a *taxable supply to the extent that one or more of the following apply: (a) the *incapacitated entity received the *consideration for the supply before the *representative became a representative of the incapacitated entity; (b) if, under Division 83 or section 84-5 or 86-5, the GST is payable by the recipient of the supply — the incapacitated entity provided the consideration for the supply before the representative became a representative of the incapacitated entity; (c) if: (i) the supply is a supply for which a *voucher to which Division 100 applies is redeemed; and (ii) the incapacitated entity supplied the voucher before the representative became a representative of the incapacitated entity;

the consideration for the supply referred to in subparagraph (i) does not exceed the consideration provided for the incapacitated entity’s supply of the voucher. History S 58-10(2) amended by No 76 of 2017, s 3 and Sch 1 item 4, by inserting “or 86-5” in para (b), effective 27 June 2017. S 58-10(2) amended by No 52 of 2016, s 3 and Sch 1 item 17, by substituting “section 84-5” for “84” in para (b), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

Exception for certain creditable acquisitions (3) This section does not apply to an input tax credit for a *creditable acquisition to the extent that the *incapacitated entity provided the *consideration for the acquisition before the *representative became a representative of the incapacitated entity.

Exceptions for certain adjustments (4) This section does not apply to an *adjustment to the extent that one or more of the following apply: (a) if the adjustment relates to a supply — the *incapacitated entity received the *consideration for the supply before the *representative became a representative of the incapacitated entity; (b) if the adjustment relates to an acquisition — the incapacitated entity provided the consideration for the supply before the representative became a representative of the incapacitated entity; (c) the adjustment would not be attributable to a tax period applying to the representative in the capacity of a representative of the incapacitated entity.

Incapacitated entity not liable to pay GST etc. (5) An *incapacitated entity or, if the incapacitated entity is a *member of a *GST group, the *representative member of that group: (a) is not liable to pay the GST on a *taxable supply or a *taxable importation to the extent that a *representative of the incapacitated entity is liable under this section to pay the GST on the supply or importation; and (b) is not entitled to the input tax credit for a *creditable acquisition or a *creditable importation to the extent that a representative of the incapacitated entity is entitled under this section to the input tax credit for the acquisition or importation; and (c) does not have an *adjustment to the extent that a representative of the incapacitated entity has the adjustment under this section.

Other (6) This section has effect despite sections 9-40, 11-20, 13-15, 15-15, 83-5, 84-10 and 86-5 and subsections 48-40(1) and (1A), 48-45(1) and 48-50(1) (which are about who is liable for GST, and who is entitled to input tax credits). History S 58-10(6) amended by No 76 of 2017, s 3 and Sch 1 item 5, by substituting “, 84-10 and 86-5” for “and 84-10”, effective 27 June 2017. S 58-10(6) amended by No 74 of 2010, s 3 and Sch 1 item 32, by substituting “48-40(1) and (1A)” for “48-40(1)”, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 58-10 inserted by No 118 of 2009, s 3 and Sch 1 item 8, effective 1 July 2000.

58-15 Adjustments for bad debts (1) For the purposes of determining whether an *adjustment arises under section 21-5 or 21-15 for the

whole or a part of a debt relating to a *taxable supply or *creditable acquisition for which a *representative of an *incapacitated entity is liable to pay GST, or is entitled to an input tax credit, under section 58-10: (a) the adjustment cannot arise if, when the whole or part of the debt is written off, or has been *overdue for 12 months, the representative *accounts on a cash basis; but (b) it does not matter whether the incapacitated entity accounts on a cash basis at that or any other time. (2) This section has effect despite subsections 21-5(2) and 21-15(2) (which preclude adjustments for bad debts when accounting on a cash basis). History S 58-15 inserted by No 118 of 2009, s 3 and Sch 1 item 8, effective 1 July 2000.

58-20 Representatives are required to be registered (1) A *representative of an *incapacitated entity is required to be registered in that capacity if the incapacitated entity is *registered or *required to be registered. (2) This section has effect despite section 23-5 (which is about who is required to be registered). History S 58-20 inserted by No 118 of 2009, s 3 and Sch 1 item 24, effective 4 December 2009.

58-25 Cancellation of registration of a representative (1) The Commissioner must cancel the *registration of a *representative of an *incapacitated entity if the Commissioner is satisfied that the representative is not *required to be registered in that capacity. Note: Cancelling the registration of a representative under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

(2) The Commissioner must notify the *representative of the cancellation. (3) Sections 25-50 and 25-55 do not apply to the cancellation of the *registration of a *representative of an *incapacitated entity. History S 58-25 inserted by No 118 of 2009, s 3 and Sch 1 item 24, effective 4 December 2009.

58-30 Notice of cessation of representation A *representative who ceases to be a representative of an *incapacitated entity must notify the Commissioner of that cessation, in the *approved form, within 21 days after so ceasing. History S 58-30 inserted by No 118 of 2009, s 3 and Sch 1 item 24, effective 4 December 2009.

58-35 Tax periods of representatives (1) If a *representative of an *incapacitated entity is *required to be registered in that capacity, the tax periods applying to the representative in that capacity are the same tax periods that apply to the incapacitated entity. (2) This section has effect despite Division 27 (which is about how to work out the tax periods that apply). History

S 58-35 inserted by No 118 of 2009, s 3 and Sch 1 item 24, effective 4 December 2009.

58-40 Effect on attribution rules of not accounting on a cash basis (1) If: (a) a *representative of an *incapacitated entity does not *account on a cash basis; and (b) because of section 58-10, all or part of the amount of GST payable on a *taxable supply is payable by the representative, or the representative is entitled to all or part of the input tax credit for a *creditable acquisition; then, to the extent that, but for this section, the GST or input tax credit would be attributable to a tax period that ended before the representative became a representative of the incapacitated entity, the GST or input tax credit is instead attributable to the first tax period applying to the representative in that capacity. (2) This section has effect despite sections 29-5 and 29-10 (which are about attribution of GST on taxable supplies and of input tax credits for creditable acquisitions). History S 58-40 inserted by No 118 of 2009, s 3 and Sch 1 item 8, effective 1 July 2000.

58-45 GST returns for representatives of incapacitated entities (1) If an individual is appointed as a *representative of 2 or more *incapacitated entities, the individual may give to the Commissioner one *GST return for a tax period in respect of the entities if the entities are *members of the same *GST group. (2) This section has effect despite section 31-5 (which is about who must give GST returns). History S 58-45 inserted by No 118 of 2009, s 3 and Sch 1 item 25, effective 4 December 2009.

58-50 Representatives to give GST returns for incapacitated entities (1) A *representative of an *incapacitated entity must give to the Commissioner a *GST return for a tax period applying to the incapacitated entity if: (a) the incapacitated entity has failed to give to the Commissioner a GST return for a tax period; and (b) the Commissioner, in writing, directs the representative to give to the Commissioner a GST return. Note: Deciding to direct a representative of an incapacitated entity to give to the Commissioner a GST return is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

(2) The tax period may be any tax period applying to the *incapacitated entity, including: (a) a tax period that ends before the *representative became a representative of the incapacitated entity; and (b) a tax period that starts after the representative became a representative of the incapacitated entity. (3) The *GST return by the *representative: (a) must be in accordance with the requirements of Division 31 as they would apply in relation to the *incapacitated entity except to the extent that the direction under paragraph (1)(b) modifies those requirements; and (b) must be given to the Commissioner within the period specified in the direction.

(4) Without limiting the matters that the Commissioner may take into account in deciding whether to give a direction under paragraph (1)(b), the Commissioner must take into account: (a) the likelihood of a dividend to unsecured creditors of the *incapacitated entity being declared, and the likely amounts of any such dividend; and (b) the likelihood that, if the Commissioner were given the *GST return, it would reveal a liability to pay an amount to the Commissioner under the *GST law; and (c) the availability of books and records that would make it possible to prepare the GST return; and (d) the likelihood that the cost to the *representative of preparing the GST return would be covered by the incapacitated entity’s assets without resulting in an unreasonable impact on the other creditors of the incapacitated entity. (5) The *incapacitated entity is taken to have complied with Division 31 in relation to giving a *GST return for a tax period if the *representative gives to the Commissioner a return for the tax period in accordance with this section. (6) A direction under paragraph (1)(b) is not a legislative instrument. (7) This section has effect despite section 31-5 (which is about who must give GST returns). History S 58-50 inserted by No 118 of 2009, s 3 and Sch 1 item 25, effective 4 December 2009.

58-55 Incapacitated entities not required to give GST returns in some cases (1) An *incapacitated entity is not required to give a *GST return for a tax period if: (a) the entity’s *net amount for the tax period is zero; and (b) the entity does not have an *increasing adjustment that is attributable to the tax period; and (c) the entity is not liable for GST that is attributable to the tax period. (2) This section has effect despite section 31-5 (which is about who must give GST returns). History S 58-55 inserted by No 118 of 2009, s 3 and Sch 1 item 25, effective 4 December 2009.

58-60 Representative to notify Commissioner of certain liabilities etc. (1) A *representative of an *incapacitated entity must notify the Commissioner, in the *approved form, of an amount of GST for which the entity is liable, or an *increasing adjustment that the entity has, if: (a) the representative becomes aware, or could reasonably be expected to have become aware, of the amount of GST, or the adjustment; and (b) the amount of GST, or the adjustment, has not been taken into account in any *GST return that has been given to the Commissioner; and (c) the Commissioner has not been previously notified of the amount of GST, or the adjustment, under this section. Note: Section 286-75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection.

(2) The notification must be given to the Commissioner before the day on which the *representative declares a dividend to unsecured creditors of the *incapacitated entity. (3) This section does not apply if the *representative is a representative of a kind that does not have the capacity to declare dividends to unsecured creditors of the *incapacitated entity. (4) This section does not apply in circumstances determined by the Commissioner under subsection (5).

(5) The Commissioner may, by legislative instrument, determine circumstances in which this section does not apply. History S 58-60 inserted by No 118 of 2009, s 3 and Sch 1 item 25, effective 4 December 2009.

58-65 Money available to meet representative’s liabilities A *representative of an *incapacitated entity who is liable to pay an amount because of this Division is authorised and required to apply any money which the representative receives in his or her capacity as that representative in order to pay the liability. History S 58-65 inserted by No 118 of 2009, s 3 and Sch 1 item 25, effective 4 December 2009.

58-70 Protection for actions of representative A *representative of an *incapacitated entity is not liable to civil or criminal proceedings in relation to an act done, or omitted to be done, in good faith, in the performance or purported performance, or exercise or purported exercise, of the representative’s duties or powers under, or in relation to, the *GST law. History S 58-70 inserted by No 118 of 2009, s 3 and Sch 1 item 25, effective 4 December 2009.

58-95 Division does not apply to the extent that the representative is a creditor of the incapacitated entity This Division does not apply in relation to a *representative of an entity to the extent that paragraph 1055(1)(a) will apply to a supply by the representative of the entity’s property. Note: For example, if the representative: (a) is a mortgagee in possession of the entity’s property; and (b) is not a representative of the entity for any other reason; the representative need not register under section 58-20 if it will supply that property in or towards the satisfaction of a debt owed to it by the entity. History S 58-95 inserted by No 142 of 2012, s 3 and Sch 2 item 2, applicable in relation to supplies made on or after the start of the first quarterly tax period starting on or after 28 September 2012. For this purpose, it does not matter whether quarterly tax periods are the tax periods that apply to you.

Division 60 — Pre-establishment costs 60-1 What this Division is about This Division enables input tax credits to arise in some circumstances in which acquisitions and importations are made before a company is in existence.

60-5 Input tax credit for acquisitions and importations before establishment

(1) If you make a *creditable acquisition that is a *pre-establishment acquisition, or a *creditable importation that is a *pre-establishment importation, relating to a *company before it is in existence: (a) you are not entitled to the input tax credit on the acquisition or importation; and (b) once the company is in existence, it is entitled to the input tax credit on the acquisition or importation. History S 60-5(1) amended by No 41 of 2005, s 3 and Sch 10, item 3, by substituting ``in existence'' for ``*in existence'', effective 1 April 2005.

(2) This section has effect despite sections 11-20 and 15-15 (which are about who is entitled to input tax credits).

60-10 Registration etc. not needed for input tax credits (1) If you make a *pre-establishment acquisition, the fact that you are not *registered or *required to be registered does not stop the acquisition being a *creditable acquisition. (2) If you make a *pre-establishment importation, the fact that you are not *registered or *required to be registered does not stop the acquisition being a *creditable importation. (3) This section has effect despite sections 11-5 and 15-5 (which are about what are creditable acquisitions and creditable importations).

60-15 Pre-establishment acquisitions and importations (1) An acquisition that you make is a pre-establishment acquisition, and an importation that you make is a pre-establishment importation, if: (a) you do not *apply the thing acquired or imported for any purpose other than for a *creditable purpose relating to a *company not yet in existence; and (b) the company comes into existence, and becomes *registered, within 6 months after the acquisition or importation; and (c) you become a member, officer or employee of the company; and (d) in the case of an acquisition — you have been fully reimbursed by the company for the *consideration you provided for the acquisition; and (e) in the case of an importation — you have been fully reimbursed by the company: (i) for the *assessed GST paid on the importation; and (ii) for the cost of acquiring or producing the thing imported. History S 60-15(1) amended by No 39 of 2012, s 3 and Sch 1 item 78, by substituting “*assessed GST” for “GST” in para (e)(i), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 60-15(1) amended by No 41 of 2005, s 3 and Sch 10, item 4, by substituting “in existence” for “*in existence” in para (a), effective 1 April 2005.

(2) However, the acquisition or importation is not a pre-establishment acquisition or a preestablishment importation if: (a) you are entitled to an input tax credit for the acquisition or importation; or (b) the company acquires the thing acquired or imported, and that acquisition by the company is a *creditable acquisition.

60-20 Creditable purpose (1) If, before a *company is in existence, you make an acquisition or importation: (a) for the purpose of bringing the company into existence; or (b) for the purpose of the company *carrying on an *enterprise after it is in existence; you acquire or import the thing for a creditable purpose only to the extent that you acquire or import it for either or both of those purposes. History S 60-20(1) amended by No 41 of 2005, s 3 and Sch 10, item 5, by substituting “in existence” for “*in existence”, effective 1 April 2005.

(2) However, you do not acquire or import the thing for a creditable purpose to the extent that: (a) the acquisition or importation relates (directly or indirectly) to the company making supplies that would be *input taxed; or (b) the acquisition or importation is of a private or domestic nature. (3) An acquisition or importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be *input taxed to the extent that the supply is made through an *enterprise, or a part of an enterprise, that the company will *carry on outside the indirect tax zone. History S 60-20(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 60-20(3) substituted by No 156 of 2000, s 3 and Sch 1 item 10, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 60-20(3) formerly read: (3) To the extent that an acquisition or importation relates to making *financial supplies through an *enterprise, or a part of an enterprise, that the company will *carrying on outside Australia, the acquisition or importation is not, for the purposes of paragraph (2)(a), treated as one that relates to making supplies that would be *input taxed.

(4) This section has effect despite sections 11-15 and 15-10 (which are about creditable purpose).

60-25 Attributing the input tax credit for pre-establishment acquisitions (1) The input tax credit to which a *company is entitled under this Division for an acquisition that you made is attributable to the tax period (applying to the company) in which you were fully reimbursed by the company for the *consideration you paid for the acquisition. (2) However, if the company does not hold a copy of a *tax invoice that you (or your agent) hold for the acquisition when the company gives to the Commissioner a *GST return for the tax period to which the input tax credit for the acquisition would otherwise be attributable, then: (a) the input tax credit (including any part of the input tax credit) is not attributable to that tax period; and (b) the input tax credit (or the part of the input tax credit) is attributable to the first tax period for which the company gives to the Commissioner a GST return at a time when it holds a copy of that tax invoice. However, this subsection does not apply in circumstances of a kind determined in writing by the Commissioner, under subsection 29-10(3), to be circumstances in which the requirement for a tax invoice does not apply. For the giving of GST returns to the Commissioner, see Division 31. (3) This section has effect despite section 29-10 (which is about attributing input tax credits for acquisitions).

60-30 Attributing the input tax credit for pre-establishment importations (1) The input tax credit to which a *company is entitled under this Division for an importation that you made is attributable to the tax period (applying to the company) in which you were fully reimbursed by the company: (a) for the *assessed GST paid on the importation; and (b) for the cost of acquiring or producing the thing imported. History S 60-30(1) amended by No 39 of 2012, s 3 and Sch 1 item 79, by substituting “*assessed GST” for “GST” in para (a), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) This section has effect despite section 29-15 (which is about attributing input tax credits for importations).

60-35 Application of Division 129 If a *company is entitled under this Division to an input tax credit for an acquisition or importation, the acquisition or importation is treated, for the purposes of Division 129 (which is about changes in the extent of creditable purpose), as if the company had made it.

Division 63 — Non-profit sub-entities History Div 63 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-1 What this Division is about

Some kinds of non-profit entities may choose to have some (or all) of their separately identifiable branches treated as separate entities for GST purposes.

Note: The parent entities then cease to be responsible, for GST purposes, for these branches. (By way of contrast, parent entities would remain responsible for their branches if they registered them under Division 54.) History S 63-1 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-5 Entities that may choose to apply this Division (1) An entity may choose to apply this Division. (2) However, the entity must be *registered and must be: (a) an *endorsed charity or a *government school; or (aa) a *gift-deductible entity that is a non-profit body; or (b) a non-profit body that is exempt from income tax under any of these provisions of the *ITAA 1997: (i) section 50-5 (charity, education and science); (ii) section 50-10 (community service);

(iii) section 50-15 (employees and employers); (iv) section 50-40 (primary and secondary resources, and tourism); (v) item 9.1 or 9.2 of section 50-45 (sports, culture and recreation). History S 63-5(2) amended by No 169 of 2012, s 3 and Sch 2 items 25 and 95, by substituting “education and science” for “education, science and religion” in para (b)(i) and “an *endorsed charity” for “a charitable institution, a trustee of a charitable fund” in para (a), effective 3 December 2012. S 63-5(2) amended by No 80 of 2006, s 3 and Sch 12 item 11, by substituting paras (a) and (aa) for para (a), applicable in relation to net amounts for tax periods starting on or after 30 June 2006. Para (a) formerly read: (a) a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school; or S 63-5(2) amended by No 92 of 2000, s 3 and Sch 1 item 4B, by substituting “, a *gift-deductible entity or a *government school” for “or a *gift-deductible entity” in para (a), effective 1 July 2000. S 63-5 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

(3) (Repealed by No 169 of 2012) History S 63-5(3) repealed by No 169 of 2012, s 3 and Sch 2 item 96, effective 3 December 2012. S 63-5(3) formerly read: (3) Paragraph (2)(a) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Paragraph (2)(a) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 63-5(3) inserted by No 95 of 2004, s 3 and Sch 10 item 12, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

63-10 Period for which a choice has effect (1) The choice has effect from the time the entity makes the choice. (2) The choice ceases to have effect if: (a) the entity revokes the choice; or (b) the entity ceases to meet the requirements of subsection 63-5(2). (3) However, the entity: (a) cannot revoke the choice within 12 months after the day on which the entity made the choice; and (b) cannot make a further choice within 12 months after the day on which the entity revoked a previous choice. History S 63-10 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-15 Consequences of choosing to apply this Division (1) While the choice has effect, any branch of the entity is treated, for the purposes of the *GST law (other than sections 63-5 and 63-10 and this section), as an entity if that branch: (a) maintains an independent system of accounting; and (b) can be separately identified by reference to: (i) the nature of the activities carried on through the branch; or

(ii) the location of the branch; and (c) is referred to in the entity's records to the effect that it is to be treated as a separate entity for the purposes of the GST law. (2) The branch's treatment as an entity ceases if: (a) the choice ceases to have effect; or (b) the branch ceases to meet the requirements of paragraphs (1)(a), (b) and (c). However, if the branch is *registered, its treatment as an entity continues until its registration is cancelled. (3) At all times during its treatment as an entity, the branch is a non-profit sub-entity. History S 63-15 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-20 Non-profit sub-entities may register (1) A *non-profit sub-entity may apply to be *registered under section 23-10 even if it is not *carrying on an *enterprise and is not intending to carry on an enterprise. (2) The Commissioner must *register the *non-profit sub-entity whether or not the Commissioner is satisfied that it is *carrying on an *enterprise or intending to carry on an enterprise. (3) This section has effect despite section 23-10 (which is about who may be registered) and section 25-5 (which is about when the Commissioner must register an entity). History S 63-20 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-25 Registration turnover threshold for non-profit sub-entities (1) Subsection 23-15(2) applies in relation to a *non-profit sub-entity of an entity (the parent entity) whether or not the parent entity is a non-profit body. History S 63-25(1) inserted by No 61 of 2011, s 3 and Sch 5 item 1, applicable to tax periods commencing on or after 30 June 2011.

(2) Regulations made for the purposes of paragraph 23-15(2)(b) may: (a) provide that they apply only to *non-profit sub-entities, or only to other non-profit entities; or (b) specify one amount for *non-profit sub-entities and a different amount for other non-profit entities. History S 63-25 amended by No 61 of 2011, s 3 and Sch 5 item 2, by inserting “(2)” before “Regulations”, applicable to tax periods commencing on or after 30 June 2011. S 63-25 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-27 Application of particular provisions relating to charities etc. Application of particular provisions (1) For the purposes of the provisions mentioned in subsection (2), a *non-profit sub-entity of an entity (the parent entity) is taken to be a body of the following type, if the parent entity is a body of that type: (a) a non-profit body; (b) a *gift-deductible entity;

(c) a *government school; (d) an *endorsed charity; (e) a gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997; (f) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; (g) a body that has a particular *gift-deductible purpose; (h) a body that operates a particular *retirement village; (i) a particular *school. History S 63-27(1) amended by No 21 of 2015, s 3 and Sch 7 item 4, by substituting “a” for “a a” in para (b), effective 20 March 2015. S 63-27(1) amended by No 169 of 2012, s 3 and Sch 2 items 98 and 99, by omitting “charitable institution, a trustee of a charitable fund or” from para (b) and substituting para (d), effective 3 December 2012. Para (d) formerly read: (d) an *endorsed charitable institution or an *endorsed trustee of a charitable fund;

(2) The provisions are: (a) subsection 9-17(2) (gifts to non-profit bodies not consideration); and (b) Subdivision 38-G (Activities of charities etc.); and (c) Subdivision 40-E (Schools tuckshops and canteens); and (d) Subdivision 40-F (fund-raising events); and (e) section 111-18 (reimbursement of volunteers’ expenses); and (f) section 129-45 (Gifts to gift deductible entities); and (g) Division 157 (Accounting basis of charities etc.). History S 63-27(2) amended by No 169 of 2012, s 3 and Sch 2 item 100, by substituting “charities” for “charitable institutions” in paras (b) and (g), effective 3 December 2012. S 63-27(2) amended by No 75 of 2012, s 3 and Sch 2 item 3, by substituting “subsection 9-17(2)” for “paragraph 9-15(3)(b)” in para (a), applicable, and taken to have applied, from 1 July 2012.

(3) To avoid doubt, subsection (1) does not prevent the *non-profit sub-entity being a body of a particular type merely because the parent entity is not a body of that type. History S 63-27 inserted by No 61 of 2011, s 3 and Sch 5 item 3, applicable to tax periods commencing on or after 30 June 2011.

63-30 When non-profit sub-entities must apply for cancellation of registration (1) If a *non-profit sub-entity is *registered and it does not meet the requirements of paragraphs 63-15(1) (a), (b) and (c), it must apply to the Commissioner in the *approved form for cancellation of its *registration. It must lodge the application within 21 days after the day on which it ceased to meet those requirements. (2) Section 25-50 (which is about cancelling registration) does not apply to *non-profit sub-entities. History S 63-30 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-35 When the Commissioner must cancel registration of non-profit sub-entities

(1) The Commissioner must cancel *registration of a *non-profit sub-entity (even if it has not applied for cancellation of the registration) if the Commissioner is satisfied that the sub-entity does not meet the requirements of paragraphs 63-15(1)(a), (b) and (c). Note: Cancelling registration under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 63-35(1) amended by No 73 of 2006, s 3 and Sch 5 item 121, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The Commissioner must notify the sub-entity if the Commissioner decides to cancel its registration. The notice must specify the date of effect of the cancellation. (3) Subsection 25-55(2) (which is about cancelling registration) does not apply to *non-profit sub-entities. History S 63-35 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-40 Effect on adjustments of becoming a non-profit sub-entity (1) If a branch of an entity becomes a *non-profit sub-entity, any *adjustment arising afterwards in relation to a supply, acquisition or importation, made by the entity through the branch before it became a nonprofit sub-entity: (a) is taken to be an adjustment that the non-profit sub-entity has, as if the non-profit sub-entity had made the supply, acquisition or importation; and (b) is not taken to be an adjustment that the entity has. (2) For the purpose of applying subsection (1) to an adjustment under Division 129 relating to a thing acquired or imported before the branch became a *non-profit sub-entity, that Division applies as if: (a) the extent to which the acquisition or importation of the thing was for a *creditable purpose were the extent to which the non-profit sub-entity acquired or imported it for a creditable purpose; and (b) the extent to which the thing has been *applied for a creditable purpose since its acquisition or importation were the extent to which the non-profit sub-entity applied it for a creditable purpose. History S 63-40 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-45 Effect on adjustments of ceasing to be a non-profit sub-entity (1) If a branch of an entity ceases to be a *non-profit sub-entity, any *adjustment arising afterwards in relation to a supply, acquisition or importation, made by the branch while it was a non-profit sub-entity, is taken to be an adjustment that the entity has, as if the entity had made the supply, acquisition or importation. (2) For the purpose of applying subsection (1) to an adjustment under Division 129 relating to a thing acquired or imported before the branch ceased to be a *non-profit sub-entity, that Division applies as if: (a) the extent to which the acquisition or importation of the thing was for a *creditable purpose were the extent to which the entity acquired or imported it for a creditable purpose; and (b) the extent to which the thing has been *applied for a creditable purpose since its acquisition or importation were the extent to which the entity applied it for a creditable purpose. History S 63-45 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

63-50 Membership requirements of GST groups A *non-profit sub-entity satisfies the membership requirements for a *GST group, or a proposed GST group, if: (a) it is *registered; and (b) it has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and (c) it accounts on the same basis as all those other members; and (d) it is not a *member of any other GST group; and (e) each of the other members of the GST group or proposed GST group is either: (i) the entity of which the non-profit sub-entity is a branch; or (ii) another branch of that entity that is a non-profit sub-entity. History S 63-50 inserted by No 92 of 2000, s 3 and Sch 1 item 5, effective 1 July 2000.

Part 4-2 — Special rules mainly about supplies and acquisitions Note: The special rules in this Part mainly modify the operation of Part 2-2, but they may affect other Parts of Chapter 2 in minor ways.

Division 66 — Second-hand goods Table of Subdivisions 66-A

Input tax credits for acquiring second-hand goods

66-B

Acquisitions of second-hand goods that are divided for resupply

66-1 What this Division is about

This Division allows you to claim input tax credits for your acquisitions of second-hand goods, even though GST was not payable on the supply of the goods to you. However, some limitations apply, and a form of global accounting is used for some acquisitions of secondhand goods that are divided for re-supply.

History S 66-1 amended by No 177 of 1999, s 3 and Sch 1 item 75, by inserting ``, and a form of global accounting is used for some acquisitions of second-hand goods that are divided for re-supply'', effective 1 July 2000.

Subdivision 66-A — Input tax credits for acquiring second-hand goods History Subdiv 66-A heading inserted by No 177 of 1999, s 3 and Sch 1 item 76, effective 1 July 2000.

66-5 Creditable acquisitions of second-hand goods (1) If you acquire *second-hand goods for the purposes of sale or exchange (but not for manufacture) in the ordinary course of *business, the fact that the supply of the goods to you is not a *taxable supply does not stop the acquisition being a *creditable acquisition. History S 66-5(1) amended by No 177 of 1999, s 3 and Sch 1 item 77, by inserting ``for the purposes of sale or exchange (but not for manufacture) in the ordinary course of *business'' after ``*second-hand goods'', effective 1 July 2000.

(2) However, this section does not apply, and is taken never to have applied, to the acquisition if: (a) the supply of the goods to you was a *taxable supply, or was *GST-free; or (b) you *imported the goods; or (c) the supply of the goods to you was a supply by way of hire; or (d) Subdivision 66-B applies to the acquisition; or (e) you make a supply of the goods that is not a taxable supply. History S 66-5(2) amended by No 177 of 1999, s 3 and Sch 1 item 78, by substituting para (d), effective 1 July 2000. Para (d) formerly read:

(d) the supply of the goods to you occurred before 1 July 2000; or

(3) This section has effect despite section 11-5 (which is about what is a creditable acquisition).

66-10 Amounts of input tax credits for creditable acquisitions of second-hand goods (1) The amount of the input tax credit for a *creditable acquisition of *second-hand goods for which the *consideration is more than $300 is: (a) an amount equal to 1/11 of the *consideration that you provide, or are liable to provide, for the acquisition; or (b) if that amount is more than the amount of the GST payable on a *taxable supply of the goods that you make — the amount of GST on that taxable supply. History S 66-10(1) amended by No 177 of 1999, s 3 and Sch 1 item 79, by inserting ``for which the *consideration is more than $300'' after ``*second-hand goods'', effective 1 July 2000.

(1A) The amount of the input tax credit for a *creditable acquisition of *second-hand goods for which the *consideration is $300 or less is an amount equal to 1/11 of the *consideration that you provide, or are liable to provide, for the acquisition. History S 66-10(1A) inserted by No 177 of 1999, s 3 and Sch 1 item 80, effective 1 July 2000.

(2) However, this section does not apply if the supply of the goods to you is a *taxable supply. (3) This section has effect despite section 11-25 (which is about the amount of input tax credits for creditable acquisitions).

66-15 Attributing input tax credits for creditable acquisitions of second-hand goods (1) If: (a) you are entitled, under this Division, to the input tax credit for a *creditable acquisition of *secondhand goods; and (b) either the *consideration for the acquisition was more than $300 or you choose to have this section apply to the acquisition; the input tax credit for the acquisition is attributable to: (c) the tax period in which any *consideration is received for a subsequent *taxable supply of the goods; or (d) if, before any of the consideration is received, you have issued an *invoice relating to the supply — the tax period in which the invoice is issued. History S 66-15(1) amended by No 177 of 1999, s 3 and Sch 1 item 81, by substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) the *consideration for the acquisition was more than $300;

(2) However, if you *account on a cash basis, then: (a) if, in a tax period, all of the *consideration is received for the subsequent *taxable supply — the input tax credit for the acquisition is attributable to that tax period; or (b) if, in a tax period, part of the consideration is received — the input tax credit for the acquisition is attributable to that tax period, but only to the extent that the consideration is received in that tax

period; or (c) if, in a tax period, none of the consideration is received — none of the input tax credit for the acquisition is attributable to that tax period. (3) (Repealed by No 177 of 1999) History S 66-15(3) repealed by No 177 of 1999, s 3 and Sch 1 item 82, effective 1 July 2000. S 66-15(3) formerly read: (3) Subsection 29-10(3) does not apply in relation to a *creditable acquisition of *second-hand goods if the supply of the goods to you was not a *taxable supply.

(4) This section has effect despite section 29-10 (which is about attributing the input tax credits for creditable acquisitions).

66-17 Records of creditable acquisitions of second-hand goods (1) If you make a *creditable acquisition of second-hand goods and the supply of the goods to you was not a *taxable supply: (a) subsection 29-10(3) applies to the acquisition as if references to a *tax invoice were references to a record you prepared that complies with this section; and (b) subsection 29-20(3) applies to an adjustment event relating to the acquisition as if references to an *adjustment note were references to a record you prepared that complies with this section. (2) To comply with this section, the record must: (a) set out the name and address of the entity that supplied the goods to you; and (b) describe the goods (including their quantity); and (c) set out the date of, and the *consideration for, the acquisition. (2A) Subsection 29-10(3) does not apply to a *creditable acquisition of *second-hand goods if: (a) the supply to which the acquisition relates is not a *

taxable supply; and (b) the amount that would have been the *value of the supply (if it had been a *taxable supply) does not exceed $50, or such higher amount as the regulations made for the purposes of subsection 2980(1) specify. History S 66-17(2A) inserted by No 92 of 2000, s 3 and Sch 11 item 10, effective 1 July 2000.

(2B) Subsection 29-20(3) does not apply to a *decreasing adjustment relating to a *creditable acquisition of *second-hand goods if: (a) the supply to which the acquisition relates is not a *taxable supply; and (b) the amount of the adjustment does not exceed $50, or such higher amount as the regulations made for the purposes of subsection 29-80(2) specify. History S 66-17(2B) inserted by No 92 of 2000, s 3 and Sch 11 item 10, effective 1 July 2000.

(3) This section has effect despite section 29-10 (which is about attributing the input tax credits for creditable acquisitions) and section 29-20 (which is about attributing decreasing adjustments). History S 66-17 inserted by No 177 of 1999, s 3 and Sch 1 item 83, effective 1 July 2000.

66-20 Returnable containers (Repealed by No 156 of 2000) History S 66-20 repealed by No 156 of 2000, s 3 and Sch 6 item 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 66-20 formerly read: 66-20 Returnable containers This Division does not apply to an acquisition of a *returnable container. Note: See Division 93 for input tax credits for acquisitions of returnable containers.

Subdivision 66-B — Acquisitions of second-hand goods that are divided for re-supply History Subdiv 66-B inserted by No 177 of 1999, s 3 and Sch 1 item 84, effective 1 July 2000.

66-40 Acquisitions of second-hand goods that can be used to offset GST on future re-supplies (1) This Subdivision applies to an acquisition of *second-hand goods if: (a) you acquire the goods for the purposes of sale or exchange (but not for manufacture) in the ordinary course of *business; and (b) either the *consideration for the acquisition was more than $300 or you choose to have this section apply to the acquisition; and (c) the goods are of such a kind, or they are supplied to you in such a way, that it would be

reasonable to expect you to divide them before supplying them in 2 or more separate supplies; and (d) you do not subsequently make a single supply of the entirety of the goods acquired. (2) However, this Subdivision does not apply, and is taken never to have applied, to the acquisition if: (a) the *consideration for the acquisition separately itemises the consideration for the different goods acquired, and your division of the goods before supplying them: (i) corresponds to that itemisation; or (ii) does not involve dividing the goods any further than the division indicated by that itemisation; or (b) the supply of the goods to you was a *taxable supply, or was *GST-free; or (c) you *imported the goods; or (d) the supply of the goods to you was a supply by way of hire; or (e) you make a supply of the goods, or of part of the goods, that is not a taxable supply (other than because of section 66-45). History S 66-40 inserted by No 177 of 1999, s 3 and Sch 1 item 84, effective 1 July 2000.

66-45 Future re-supplies that are not taxable supplies (1) A supply you make is not a *taxable supply if: (a) it is a supply of goods that were part of an acquisition you made that was an acquisition of *second-hand goods to which this Subdivision applied; and (b) your *total Subdivision 66-B credit amount is more than your *total Subdivision 66-B GST amount; and (c) what would be the amount of GST payable on the supply, if the supply were a taxable supply, is less than or equal to the difference between: (i) your *total Subdivision 66-B credit amount; and (ii) your *total Subdivision 66-B GST amount. Note: This section will not apply unless the record keeping requirements of section 66-55 are met.

(2) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 66-45 inserted by No 177 of 1999, s 3 and Sch 1 item 84, effective 1 July 2000.

66-50 Future re-supplies on which GST is reduced (1) The amount of GST on a *taxable supply you make is reduced if: (a) it is a supply of goods that were part of an acquisition you made that was an acquisition of *second-hand goods to which this Subdivision applied; and (b) your *total Subdivision 66-B credit amount is more than your *total Subdivision 66-B GST amount; and (c) what would be the amount of GST payable on the supply, if the amount were not reduced under this section, is more than the difference between: (i) your total Subdivision 66-B credit amount; and (ii) your total Subdivision 66-B GST amount.

Note: This section will not apply unless the record keeping requirements of section 66-55 are met.

(2) The amount by which the GST on the supply is reduced is an amount equal to the difference between: (a) your *total Subdivision 66-B credit amount; and (b) your *total Subdivision 66-B GST amount. (3) This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies). Note: Section 9-90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section. History S 66-50(3) amended by No 92 of 2000, s 3 and Sch 6 item 4, by inserting the Note at the end, effective 1 July 2000. S 66-50 inserted by No 177 of 1999, s 3 and Sch 1 item 84, effective 1 July 2000.

66-55 Records of acquisitions of second-hand goods to which this Subdivision applied 66-55 Sections 66-45 and 66-50 do not apply to a supply of goods you made unless you hold a record, relating to the acquisition of *second-hand goods of which the goods supplied were a part, that: (a) sets out the name and address of the entity that supplied the goods to you; and (b) describes the goods (including their quantity); and (c) sets out the date of, and the *consideration for, the acquisition. History S 66-55 inserted by No 177 of 1999, s 3 and Sch 1 item 84, effective 1 July 2000.

66-60 Input tax credits for acquiring second-hand goods the supply of which is not fully taxable (1) If an entity acquires *second-hand goods, and, because of section 66-45 and for no other reason, the supply of the goods to the entity is not a *taxable supply: (a) the fact that the supply is not a taxable supply does not stop the acquisition being a *creditable acquisition; and (b) the amount of the input tax credit for the creditable acquisition is worked out as if the supply were a taxable supply. (2) If: (a) an entity makes a *creditable acquisition of *second-hand goods; and (b) the amount of GST on the supply of the goods to the entity was reduced because of section 6650; the amount of the input tax credit for the creditable acquisition is worked out as if that amount of GST had not been so reduced. (3) This section has effect despite section 11-5 (which is about what is a creditable acquisition) and section 11-25 (which is about the amount of input tax credits for creditable acquisitions). History S 66-60 inserted by No 177 of 1999, s 3 and Sch 1 item 84, effective 1 July 2000.

66-65 Total Subdivision 66-B credit amounts and Subdivision 66-B GST amounts

(1) Your total Subdivision 66-B credit amount is the sum of the amounts of the input tax credits to which you would have been entitled, for all your acquisitions of *second-hand goods to which this Subdivision applied, if this Subdivision had not applied to them. (2) Your total Subdivision 66-B GST amount is the sum of: (a) all the amounts of GST that, but for the operation of section 66-45, would have been payable on supplies that you made; and (b) all the amounts by which GST payable on supplies that you made has been reduced under section 66-50. History S 66-65 inserted by No 177 of 1999, s 3 and Sch 1 item 84, effective 1 July 2000.

66-70 Commissioner may determine rules for applying this Subdivision (1) The Commissioner may, in writing, determine: (a) that acquisitions of *second-hand goods of a specified kind are, or are not, acquisitions of secondhand goods to which this Subdivision applies; or (b) how *total Subdivision 66-B credit amounts or *total Subdivision 66-B GST amounts are to be worked out in specified circumstances. (2) Determinations under subsection (1) override the provisions of this Subdivision (except this section), but only to the extent of any inconsistency. History S 66-70 inserted by No 177 of 1999, s 3 and Sch 1 item 84, effective 1 July 2000.

Division 69 — Non-deductible expenses Table of Subdivisions 69-A

Non-deductible expenses generally

69-B

Elections for GST purposes relating to meal entertainment and entertainment facilities

69-1 What this Division is about Some expenses that are not deductible under the ITAA 1997 do not give rise to creditable acquisitions or creditable importations. The amount of input tax credits on some creditable acquisitions or creditable importations of cars is reduced.

Subdivision 69-A — Non-deductible expenses generally History Subdiv 69-A heading inserted by No 156 of 2000, s 3 and Sch 3 item 8, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-5 Non-deductible expenses do not give rise to creditable acquisitions or creditable importations (1) An acquisition is not a *creditable acquisition to the extent that it is a *non-deductible expense.

(2) An importation is not a *creditable importation to the extent that it is a *non-deductible expense. (3) An acquisition or importation is a non-deductible expense if it is not deductible under Division 8 of the *ITAA 1997 because of one of the following: (a) section 26-5 of the *ITAA 1997 (Penalties); (b) section 26-30 of the *ITAA 1997 (Relative's travel expenses); (c) section 26-40 of the *ITAA 1997 (Maintaining your family); (d) section 26-45 of the *ITAA 1997 (Recreational club expenses); (e) section 26-50 of the *ITAA 1997 (Expenses for a leisure facility); (f) Division 32 of the *ITAA 1997 (Entertainment expenses); (g) Division 34 of the *ITAA 1997 (Non-compulsory uniforms); (h) section 51AK of the *ITAA 1936 (Agreements for the provision of non-deductible non-cash business benefits). (i) (Repealed by No 41 of 2005) History S 69-5(3) amended by No 78 of 2007, s 3 and Sch 2 item 5, by omitting “or boat” after “leisure facility” in para (e), applicable to the first income year starting on or after 21 June 2007. S 69-5(3) amended by No 41 of 2005, s 3 and Sch 10 item 6, by substituting item (h) for items (h) and (i), effective 1 April 2005. Items (h) and (i) formerly read: (h) section 51AK of the *ITAA 1936 (Agreements for the provision of non-deductible non-cash business benefits); (i) Division 4A of Part III of the *ITAA 1936 (Car parking for certain self-employed persons, partnerships and trusts).

(3A) An acquisition or importation is also a non-deductible expense to the extent that it is not deductible under Division 8 of the *ITAA 1997 because of one of the following: (a) section 51AEA of the *ITAA 1936 (Meal entertainment — election to use the 50/50 split method); (b) section 51AEB of the ITAA 1936 (Meal entertainment — election to use the 12 week register method); (c) section 51AEC of the ITAA 1936 (Entertainment facility — election to use the 50/50 split method). History S 69-5(3A) inserted by No 156 of 2000, s 3 and Sch 3 item 9, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

(4) If the entity making the acquisition or importation is an *exempt entity, the acquisition or importation is a non-deductible expense if it would have been a non-deductible expense under subsection (3) or (3A) had the entity not been an exempt entity. History S 69-5(4) amended by No 156 of 2000, s 3 and Sch 3 item 9A, by inserting ``or (3A)'' after ``subsection (3)'', applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

(5) This section has effect despite sections 11-5 and 15-5 (which are about what is a creditable acquisition and what is a creditable importation).

69-10 Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars (1) If: (a) you are entitled to an input tax credit for a *creditable acquisition or *creditable importation of a

*car; and (b) you are not, for the purposes of the A New Tax System (Luxury Car Tax) Act 1999, entitled to quote an *ABN in relation to the supply to which the creditable acquisition relates, or in relation to the importation, as the case requires; and (c) the *GST inclusive market value of the car exceeds the *car limit for the *financial year in which you first used the car for any purpose; the amount of the input tax credit on the acquisition or importation is the amount of GST payable on the supply or importation of the car up to 1/11 of that limit.

CCH Note The car limit for the 2018/19 financial year is $57,581 (Taxation Determination TD 2018/6), which is the same as for the 2016/17 and 2017/18 financial years. The car limit for the 2010/11 to 2015/16 financial years (inclusive) was $57,466. History S 69-10(1) amended by No 77 of 2001, s 3 and Sch 2 item 12, by substituting “*car limit” for “*car depreciation limit” in para (c), applicable to: (a) depreciating assets: (i) you start to hold under a contract entered into after 30 June 2001; or (ii) you constructed where the construction started after that day; or (iii) you start to hold in some other way after that day; and (b) expenditure that does not form part of the cost of a depreciating asset incurred after that day. S 69-10(1) amended by No 156 of 2000, s 3 and Sch 6 item 16, by substituting “is the amount of GST payable on the supply or importation of the car up to 1/11 of that limit” for “is an amount equal to 1/11 of that limit”, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(1A) (Repealed by No 156 of 2000) History S 69-10(1A) repealed by No 156 of 2000, s 3 and Sch 6 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 69-10(1A) formerly read: (1A) However, this section does not apply in relation to the acquisition or importation of: (a) a commercial vehicle that is not designed for the principal purpose of carrying passengers; or (b) a motor home or campervan. S 69-10(1A) inserted by No 92 of 2000, s 3 and Sch 11 item 10A, effective 1 July 2000.

(2) However, if: (a) the supply of the car is *GST-free to any extent under Subdivision 38-P; or (b) the importation of the car is non-taxable to any extent under paragraph 13-10(b) because it would have been GST-free to any extent under Subdivision 38-P if it had been a supply; you are not entitled to the input tax credit for the acquisition or importation. History S 69-10(2) substituted by No 156 of 2000, s 3 and Sch 6 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 69-10(2) formerly read: (2) This section has effect despite sections 11-25 and 15-20 (which are about the amount of input tax credits on creditable acquisitions and the amount of input tax credits on creditable importations).

(3) If your acquisition or importation is *partly creditable, the input tax credit is reduced to the extent (expressed as a percentage) to which the acquisition or importation is made for a *creditable purpose. History

S 69-10(3) inserted by No 156 of 2000, s 3 and Sch 6 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(4) This section does not apply in relation to: (a) the acquisition or importation of a *car that is not a *luxury car because of subsection 25-1(2) of the A New Tax System (Luxury Car Tax) Act 1999; or Note: Emergency vehicles, cars fitted to transport disabled people, non-passenger commercial vehicles, motor homes and campervans are not luxury cars under that subsection.

(b) the acquisition of a car by lease or hire. History S 69-10(4) inserted by No 156 of 2000, s 3 and Sch 6 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(5) This section has effect despite sections 11-25 and 15-20 (which are about the amount of input tax credits on creditable acquisitions and creditable importations). History S 69-10(5) inserted by No 156 of 2000, s 3 and Sch 6 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Subdivision 69-B — Elections for GST purposes relating to meal entertainment and entertainment facilities History Subdiv 69-B inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-15 What this Subdivision is about The GST consequences of incurring certain expenses for the provision of meal entertainment and entertainment facilities depend on elections made under fringe benefits tax law. These elections might not be made until after GST returns are due. This Subdivision allows elections to be made for GST purposes so that GST returns can take into account the likely application of subsection 69-5(3A) to those expenses, before the fringe benefits tax elections are made.

History S 69-15 inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-20 Effect of elections on net amounts (1) If you make an election under this Subdivision that has effect during a particular tax period, your *net amount for the tax period must be worked out on the basis of that election. (2) This section has effect despite section 17-5 (which is about working out your net amount). History S 69-20 inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-25 Election to use the 50/50 split method for meal entertainment

You may elect to have acquisitions or importations treated, for the purposes of this Subdivision, as *nondeductible expenses because of paragraph 69-5(3A)(a), to the extent that the acquisitions or importations would be non-deductible expenses because of that paragraph if: (a) an election were in force under section 37AA of the Fringe Benefits Tax Assessment Act 1986 (but no further election were in force under section 37CA of that Act); and (b) section 51AEA of the *ITAA 1936 were to apply, because of that election, to expenses relating to the acquisitions or importations. History S 69-25 inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-30 Election to use the 12 week register method for meal entertainment (1) You may elect to have acquisitions or importations treated, for the purposes of this Subdivision, as *non-deductible expenses because of paragraph 69-5(3A)(b), to the extent that the acquisitions or importations would be non-deductible expenses because of that paragraph if: (a) an election were in force under section 37CA of the Fringe Benefits Tax Assessment Act 1986; and (b) section 51AEB of the *ITAA 1936 were to apply, because of that election, to expenses relating to the acquisitions or importations. (2) However, you cannot make the election unless you have a *valid meal entertainment register. History S 69-30 inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-35 Election to use the 50/50 split method for entertainment facilities You may elect to have acquisitions or importations treated, for the purposes of this Subdivision, as *nondeductible expenses because of paragraph 69-5(3A)(c), to the extent that the acquisitions or importations would be non-deductible expenses because of that paragraph if: (a) an election were in force under section 152B of the Fringe Benefits Tax Assessment Act 1986; and (b) section 51AEC of the *ITAA 1936 were to apply, because of that election, to expenses relating to the acquisitions or importations. History S 69-35 inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-40 When elections take effect (1) An election under this Subdivision is taken to have effect, or to have had effect, from the start of the tax period specified in the election. (2) The tax period may be a future tax period or the current tax period. It cannot be a tax period that has already come to an end. History S 69-40 inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-45 When elections cease to have effect If a circumstance specified in the second column of the following table occurs, the election ceases to have effect from the start of the tax period specified in the third column:

When elections cease to have effect When elections cease to have effect Item

Kind of election

Circumstance

Tax period

1

Any election under this Subdivision

You withdraw the election

The tax period (which must not be a past tax period) specified in the withdrawal

2

An election under section 69-25

You make an election under section 69-30

The tax period at the start of which the election under section 69-30 takes effect

3

An election under section 69-30

You make an election under section 69-25

The tax period at the start of which the election under section 69-25 takes effect

4

An election under section 69-30

You cease to have a *valid meal The tax period during which you entertainment register cease to have such a register

5

An election under You make an election under The tax period during which the section 69-25 or 69- section 37AA or 37CA of the election is made 30 Fringe Benefits Tax Assessment Act 1986

6

An election under section 69-35

You make an election under section 152B of that Act

The tax period during which the election is made

History S 69-45 inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-50 Adjustment events relating to elections (1) The following are adjustment events if they have the effect of changing the extent to which an acquisition you made is a *creditable acquisition: (a) an election you make under this Subdivision ceases to have effect at a time other than the start of an *FBT year; (b) an election is made under section 37AA, 37CA or 152B of the Fringe Benefits Tax Assessment Act 1986 for an FBT year, without one or more corresponding elections under this Subdivision having been made covering all the tax periods in that year; (c) an election is not made under section 37AA, 37CA or 152B of that Act for an FBT year, but one or more corresponding elections have been made under this Subdivision covering one or more of the tax periods in that year. (2) However, an *adjustment event under this section arises only in respect of a tax period in which: (a) the day occurs by which you are required, under section 68 of the Fringe Benefits Tax Assessment Act 1986, to furnish a return to the Commissioner relating to an *FBT year; or (b) if you are not required under that section to lodge a return relating to that FBT year — the day occurs by which you would have been required under that section to lodge a return relating to that

FBT year, if you were required to lodge the return. (3) Subdivision 19-C applies to the acquisition in question as if every *adjustment event under this section that occurred during the *FBT year, and that relates to the acquisition, occurred during the tax period referred to in paragraph 19-70(a). (4) This table sets out when elections that you make or fail to make under section 37AA, 37CA or 152B of the Fringe Benefits Tax Assessment Act 1986 correspond to elections under this Subdivision:

Corresponding elections Corresponding elections Item These elections under the Fringe Benefits correspond to these elections under this Tax Assessment Act 1986... Subdivision... 1

an election under section 37AA, but without a an election under section 69-25 further election under section 37CA

2

an election under section 37AA, together with an election under section 69-30 a further election under section 37CA

3

an election under section 152B

an election under section 69-35

History S 69-50 inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

69-55 Adjustment notes not required Subsection 29-20(3) does not apply to a *decreasing adjustment arising from an *adjustment event of a kind referred to in section 69-50. History S 69-55 inserted by No 156 of 2000, s 3 and Sch 3 item 10, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

Division 70 — Financial supplies (reduced credit acquisitions) 70-1 What this Division is about

In some cases, acquisitions relating to financial supplies can attract a reduced input tax credit, even though no input tax credit could arise under the basic rules.

70-5 Acquisitions that attract the reduced credit (1) The regulations may provide that acquisitions of a specified kind that relate to making *financial supplies can give rise to an entitlement to a reduced input tax credit. These are reduced credit acquisitions. (1A) However, an acquisition is not a reduced credit acquisition to the extent (if any) that, without this Division applying, an entity is entitled to an input tax credit for the acquisition. Note: Acquisitions relating to financial supplies can give rise to input tax credits: see subsections 11-15(4) and (5).

History S 70-5(1A) amended by No 156 of 2000, s 3 and Sch 1 item 11, by substituting ``to the extent (if any) that'' for ``if'', applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 70-5(1A) inserted by No 92 of 2000, s 3 and Sch 5 item 5, effective 1 July 2000.

(2) For each kind of *reduced credit acquisition specified, the regulations must specify a percentage to which the input tax credit is reduced.

70-10 Extended meaning of creditable purpose (1) The fact that a *reduced credit acquisition relates to making *financial supplies does not stop it being for a *creditable purpose, to the extent that it relates to making financial supplies. (2) The fact that you *apply a *reduced credit acquisition in making *financial supplies does not stop it being applied for a *creditable purpose, to the extent that it relates to making financial supplies. (3) This section has effect despite sections 11-15 and 129-50 (which are about the meaning of creditable purpose).

70-15 How much are the reduced input tax credits? (1) The amount of an input tax credit for a *creditable acquisition of a *reduced credit acquisition is an amount equal to the GST payable on the supply of the acquisition multiplied by the percentage specified under subsection 70-5(2) for acquisitions of that kind. (2) However, the amount of such an input tax credit is further reduced if the acquisition is only *partly creditable. (3) This section has effect despite section 11-25 (which is about the amount of input tax credits).

70-20 Extent of creditable purpose (1) If: (a) a *reduced credit acquisition is a *creditable acquisition; and (b) it is not wholly for a *creditable purpose because of this Division; it is *partly creditable. (2) The extent to which the acquisition is acquired or applied for a *creditable purpose is worked out using the following formula: where: extent of creditable purpose is the extent to which the purpose for which you applied or acquired the acquisition was a *creditable purpose otherwise than because of this Division, expressed as a percentage. extent of Division 70 creditable purpose is the extent to which the purpose for which you applied or acquired the acquisition was a *creditable purpose because of this Division, expressed as a percentage. percentage credit reduction is the reduced input tax credit percentage prescribed for the purposes of subsection 70-5(2) for an acquisition of that kind. Note: This section affects sections 11-30 and 129-40. It is used even if the reduced credit acquisition is used wholly in carrying on your enterprise (unless the acquisition was wholly for a creditable purpose because of this Division, then section 70-15 applies).

Example 1: You make a reduced credit acquisition of $110,000, wholly for the purposes of carrying on your enterprise, partly for the purpose of making financial supplies (40%) and partly for the purpose of making taxable supplies (60%). Assume the percentage credit

reduction to be 50%. The extent to which you make the acquisition for a creditable purpose is: 60% + [40% × 50%] = 80% Applying section 11-30, your input tax credit is $8,000 (assuming you were liable for all the consideration).

Example 2: You subsequently apply the acquisition partly in making financial supplies (40%), partly in making taxable supplies (40%) and partly for private use (20%). The extent to which you made the acquisition for a creditable purpose is: 40% + [40% × 50%] = 60% Applying Division 129, your input tax credit is reduced to $6,000, giving you an increasing adjustment of $2,000.

(3) The Commissioner may determine, in writing, one or more ways in which to work out, for the purpose of subsection (2), the extent to which an acquisition is for a *creditable purpose. History S 70-20(3) inserted by No 177 of 1999, s 3 and Sch 1 item 85, effective 1 July 2000.

70-25 Sale of reduced credit acquisitions (Division 132) (1) If: (a) you supply a *reduced credit acquisition in circumstances to which Division 132 applies; and (b) you made the acquisition for a *creditable purpose because of this Division, or you applied the acquisition for a *creditable purpose because of this Division; this section applies for the purposes of Division 132. (2) In working out the full input tax credit in subsection 132-5(2), the reference to a *creditable purpose in paragraph (a) of the definition of full input tax credit is to be read as a reference to a *creditable purpose otherwise than because of Division 70. (3) In working out the adjusted input tax credit in subsection 132-5(2), the extent of the *creditable purpose because of subsection 132-5(4) is increased by the following extent: Extent of Division 70  creditable purpose 

×

Percentage credit   reduction

where: extent of Division 70 creditable purpose has the same meaning as in section 70-20. percentage credit reduction has the same meaning as in section 70-20.

Division 71 — Fringe benefits provided by input taxed suppliers History Div 71 heading substituted by No 156 of 2000, s 3 and Sch 3 item 11, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. The heading formerly read: Division 71 — Financial supplies (acquisitions and importations to provide fringe benefits) Div 71 inserted by No 92 of 2000, s 3 and Sch 5 item 5A, effective 1 July 2000.

71-1 What this Division is about Suppliers making input taxed supplies may not be entitled to input tax credits for acquisitions or importations they make to provide fringe benefits to their employees.

Note: Under the Fringe Benefits Tax Assessment Act 1986, a lower rate of fringe benefits tax is payable for providing fringe benefits without entitlement to input tax credits. History S 71-1 amended by No 156 of 2000, s 3 and Sch 3 item 12, by substituting ``Suppliers making input taxed supplies'' for ``Financial suppliers'', applicable in relation to net amounts for tax periods ending on or after 12 October 2000. S 71-1 inserted by No 92 of 2000, s 3 and Sch 5 item 5A, effective 1 July 2000.

71-5 Acquisitions by input taxed suppliers to provide fringe benefits (1) An acquisition that solely or partly relates to making supplies that are *input taxed is not a *creditable acquisition if: (a) the acquisition would (but for this section) be an acquisition of a kind referred to in paragraph 149A(2)(b) of the Fringe Benefits Tax Assessment Act 1986; and (b) the acquisition specifically relates to the provision of a particular benefit (within the meaning of that Act) in respect of which *fringe benefits tax is or will be payable. History S 71-5(1) substituted by No 156 of 2000, s 3 and Sch 3 item 14, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. S 71-5(1) formerly read: (1) An acquisition that solely or partly relates to making *financial supplies is not a *creditable acquisition to the extent that the acquisition would (but for this section) be a *GST-creditable benefit on the provision of which *fringe benefits tax is payable.

(2) However, this section does not apply to an acquisition if: (a) the only reason it relates to making supplies that are *input taxed is because it relates to making *financial supplies; and (b) you do not *exceed the financial acquisitions threshold. History S 71-5(2) substituted by No 156 of 2000, s 3 and Sch 3 item 14, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. S 71-5(2) formerly read: (2) However, this section applies only if you *exceed the financial acquisitions threshold.

(3) This section has effect despite section 11-5 (which is about what is a creditable acquisition). History S 71-5 inserted by No 92 of 2000, s 3 and Sch 5 item 5A, effective 1 July 2000.

71-10 Importations by input taxed suppliers to provide fringe benefits (1) An importation that solely or partly relates to making supplies that are *input taxed is not a *creditable importation if: (a) the importation would (but for this section) be an importation of a kind referred to in paragraph 149A(2)(b) of the Fringe Benefits Tax Assessment Act 1986; and (b) the importation specifically relates to the provision of a particular benefit (within the meaning of that Act) in respect of which *fringe benefits tax is or will be payable. History S 71-10(1) substituted by No 156 of 2000, s 3 and Sch 3 item 16, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. S 71-10(1) formerly read: (1) An importation that solely or partly relates to making *financial supplies is not a *creditable importation to the extent that the importation would (but for this section) be a *GST-creditable benefit on the provision of which *fringe benefits tax is payable.

(2) However, this section does not apply to an importation if: (a) the only reason it relates to making supplies that are *input taxed is because it relates to making *financial supplies; and (b) you do not *exceed the financial acquisitions threshold. History S 71-10(2) substituted by No 156 of 2000, s 3 and Sch 3 item 16, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. S 71-10(2) formerly read: (2) However, this section applies only if you *exceed the financial acquisitions threshold.

(3) This section has effect despite section 15-5 (which is about what is a creditable importation). History S 71-10 inserted by No 92 of 2000, s 3 and Sch 5 item 5A, effective 1 July 2000.

Division 72 — Associates CCH Note For transitional provisions relating to a supply or acquisition that an incapacitated entity makes to or from an associate of the incapacitated entity, see note under Div 58 heading. Table of Subdivisions 72-A Supplies without consideration 72-B Acquisitions without consideration 72-C Supplies for inadequate consideration 72-D Application of this Division to certain sub-entities

72-1 What this Division is about This Division ensures that supplies to, and acquisitions from, your associates without consideration are brought within the GST system, and that supplies to your associates for inadequate consideration are properly valued for GST purposes.

Subdivision 72-A — Supplies without consideration 72-5 Taxable supplies without consideration (1) The fact that a supply to your *associate is without *consideration, does not stop the supply being a *taxable supply if: (a) your associate is not *registered or *required to be registered; or (b) your associate acquires the thing supplied otherwise than solely for a *creditable purpose. (2) This section has effect despite paragraphs 9-5(a) and 84-5(1)(a) (which would otherwise require a taxable supply to be for consideration). History S 72-5(2) amended by No 77 of 2017, s 3 and Sch 1 item 22, by substituting “84-5(1)(a)” for “84-5(1)(d)”, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 72-5(2) substituted by No 52 of 2016, s 3 and Sch 2 item 6, applicable in relation to working out net amounts for tax periods starting on or

after 1 October 2016. For saving provisions, see note under s 9-26. S 72-5(2) formerly read: (2) This section has effect despite paragraph 9-5(a) (which would otherwise require a taxable supply to be for consideration).

(3) However, this section does not apply to any supply that is constituted by an insured entity settling a claim under an *insurance policy or by an entity (other than an *operator) settling a claim under a *compulsory third party scheme. History S 72-5(3) amended by No 67 of 2003, s 3 and Sch 11 item 12, by inserting “or by an entity (other than an *operator) settling a claim under a *compulsory third party scheme” after “*insurance policy”, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 72-5(3) inserted by No 177 of 1999, s 3 and Sch 1 item 86, effective 1 July 2000.

72-10 The value of taxable supplies without consideration (1) If a supply to your *associate without *consideration is a *taxable supply, its value is the *GST exclusive market value of the supply. (2) This section has effect despite section 9-75 (which is about the value of taxable supplies). (3) This section does not apply to a supply that is a *taxable supply because of section 84-5 (which is about offshore supplies). History S 72-10(3) amended by No 77 of 2017, s 3 and Sch 1 item 23, by omitting “other than goods or real property” after “offshore supplies”, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 72-10(3) inserted by No 52 of 2016, s 3 and Sch 2 item 7, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

72-15 Attributing the GST to tax periods (1) The tax period to which the GST on a *taxable supply to your *associate without *consideration is attributable is the tax period in which the supply first becomes a supply that is *connected with the indirect tax zone. History S 72-15(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

(2) This section has effect despite section 29-5 (which is about attributing GST on taxable supplies).

72-20 Supplies and acquisitions that would otherwise be sales etc. (1) If, apart from a lack of *consideration: (a) a supply to your *associate from you; or (b) a supply to you from your associate; would be a sale or some other kind of supply, the supply is taken for the purposes of the *GST law to be a supply of that kind. (2) If, apart from a lack of *consideration: (a) an acquisition by your *associate from you; or (b) an acquisition by you from your associate; would be by sale or some other means, the acquisition is taken for the purposes of the *GST law to be an acquisition by that means.

History S 72-20 inserted by No 20 of 2010, s 3 and Sch 6 item 3, applicable in relation to supplies, and acquisitions, made on or after 24 March 2010.

72-25 Supplies that would otherwise be GST-free, input taxed or financial supplies The fact that a supply to or from your *associate is without *consideration does not stop the supply from being any of the following for the purposes of the *GST law: (a) a *GST-free supply; (b) a supply that is *input taxed; (c) a *financial supply. History S 72-25 inserted by No 20 of 2010, s 3 and Sch 6 item 3, applicable in relation to supplies, and acquisitions, made on or after 24 March 2010.

Subdivision 72-B — Acquisitions without consideration 72-40 Creditable acquisitions without consideration (1) The fact that an acquisition from your *associate is without *consideration does not stop the acquisition being a *creditable acquisition if you acquire the thing supplied otherwise than solely for a *creditable purpose. (2) This section has effect despite paragraph 11-5(c) (which would otherwise require a creditable acquisition to be for consideration). (3) However, this section does not apply to any acquisition that is constituted by an insurer settling a claim under an *insurance policy or by an *operator settling a claim under a *compulsory third party scheme. History S 72-40(3) amended by No 67 of 2003, s 3 and Sch 11 item 13, by inserting ``or by an *operator settling a claim under a *compulsory third party scheme'' after ``*insurance policy'', applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 72-40(3) inserted by No 177 of 1999, s 3 and Sch 1 item 87, effective 1 July 2000.

72-45 The amount of the input tax credit (1) The amount of the input tax credit on an acquisition from your *associate that is without *consideration is as follows: Full input tax credit × Extent of creditable purpose where: extent of creditable purpose is the extent to which the creditable acquisition is for a *creditable purpose, expressed as a percentage of the total purpose of the acquisition. full input tax credit is what would have been the amount of the input tax credit for the acquisition if it had been made solely for a creditable purpose and you had provided, or had been liable to provide, all of the consideration for the acquisition. (1A) However, if: (a) an *annual apportionment election that you have made has effect at the end of the tax period to which the input tax credit is attributable; and (b) the acquisition is not an acquisition of a kind specified in the regulations made for the purposes of paragraph 131-40(1)(b); the amount of the input tax credit on the acquisition is worked out under section 131-40 as if you had provided, or had been liable to provide, all of the *consideration for the acquisition.

History S 72-45(1A) inserted by No 134 of 2004, s 3 and Sch 2 item 9, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

(2) This section has effect despite subsection 11-30(3) (which is about the amount of input tax credits on partly creditable acquisitions). History S 72-45(2) amended by No 156 of 2000, s 3 and Sch 7 item 4, by substituting “subsection 11-30(3)” for “subsection 11-30(2)”, effective 1 July 2000.

72-50 Attributing the input tax credit to tax periods (1) The tax period to which the input tax credit for a *creditable acquisition from your *associate without *consideration is attributable is the tax period in which the supply to which the acquisition relates first becomes a supply that is *connected with the indirect tax zone. History S 72-50(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

(2) This section has effect despite section 29-10 (which is about attributing input tax credits for creditable acquisitions).

Subdivision 72-C — Supplies for inadequate consideration 72-70 The value of taxable supplies for inadequate consideration (1) If a supply to your *associate for *consideration that is less than the *GST inclusive market value is a *taxable supply, its value is the *GST exclusive market value of the supply. (2) Subsection (1) does not apply if: (a) your associate is *registered or *required to be registered; and (b) your associate acquires the thing supplied solely for a *creditable purpose. (3) This section has effect despite section 9-75 (which is about the value of taxable supplies). (4) This section does not apply to a supply that is a *taxable supply because of section 84-5 (which is about offshore supplies). History S 72-70(4) amended by No 77 of 2017, s 3 and Sch 1 item 23, by omitting “other than goods or real property” after “offshore supplies”, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 72-70(4) inserted by No 52 of 2016, s 3 and Sch 2 item 8, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

Subdivision 72-D — Application of this Division to certain sub-entities History Subdiv 72-D inserted by No 92 of 2000, s 3 and Sch 11 item 11, effective 1 July 2000.

72-90 GST branches

This Division applies to a *GST branch of an entity as if the GST branch were an *associate of: (a) that entity; and (b) every other GST branch of that entity; and (c) any other associate of that entity. History S 72-90 inserted by No 92 of 2000, s 3 and Sch 11 item 11, effective 1 July 2000.

72-92 Non-profit sub-entities This Division applies to a *non-profit sub-entity of an entity as if the non-profit sub-entity were an *associate of: (a) that entity; and (b) every other non-profit sub-entity of that entity; and (c) any other associate of that entity. History S 72-92 inserted by No 156 of 2000, s 3 and Sch 6 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

72-95 Commonwealth government entities (1) This Division applies to a *government entity that is: (a) a Department of State of the Commonwealth; or (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or (d) an organisation, established by the Commonwealth, of a kind referred to in paragraph (e) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999; as if the government entity were an *associate of the Commonwealth, of every other government entity of a kind referred to in paragraph (a), (b), (c) or (d) and of any other associate of the Commonwealth. History S 72-95(1) amended by No 75 of 2012, s 3 and Sch 2 item 4, by renumbering from s 72-95, applicable, and taken to have applied, from 1 July 2012. S 72-95 amended by No 5 of 2011, s 3 and Sch 6 item 121, by inserting “established under the Parliamentary Service Act 1999” after “Parliament” in para (b), effective 19 April 2011. S 72-95 inserted by No 92 of 2000, s 3 and Sch 11 item 11, effective 1 July 2000.

(2) However, this Division does not apply to a supply or acquisition if a payment for the supply or acquisition is covered by subsection 9-17(3) or (4). History S 72-95(2) inserted by No 75 of 2012, s 3 and Sch 2 item 5, applicable, and taken to have applied, from 1 July 2012.

72-100 State or Territory government entities (1) This Division applies to a *government entity that is: (a) a Department of State of a State or Territory; or

(b) an organisation, established by a State or Territory, of a kind referred to in paragraph (e) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999; as if the government entity were an *associate of: (c) that State or Territory; and (d) every other Department of State of that State or Territory, or organisation, established by that State or Territory, of a kind referred to in paragraph (e) of that definition; and (e) any other associate of that State or Territory. History S 72-100(1) amended by No 75 of 2012, s 3 and Sch 2 item 6, by renumbering from s 72-100, applicable, and taken to have applied, from 1 July 2012. S 72-100 inserted by No 92 of 2000, s 3 and Sch 11 item 11, effective 1 July 2000.

(2) However, this Division does not apply to a supply or acquisition if a payment for the supply or acquisition is covered by subsection 9-17(3) or (4). History S 72-100(2) inserted by No 75 of 2012, s 3 and Sch 2 item 7, applicable, and taken to have applied, from 1 July 2012.

Division 75 — Sale of freehold interests etc. 75-1 What this Division is about

This Division allows you to use a margin scheme to bring within the GST system your taxable supplies of freehold interests in land, of stratum units and of long-term leases.

75-5 Applying the margin scheme (1) The *margin scheme applies in working out the amount of GST on a *taxable supply of *real property that you make by: (a) selling a freehold interest in land; or (b) selling a *stratum unit; or (c) granting or selling a *long-term lease; if you and the *recipient of the supply have agreed in writing that the margin scheme is to apply. History S 75-5(1) and (1A) substituted for s 75-5(1) by No 78 of 2005, s 3 and Sch 6 item 10, applicable only in relation to supplies that: (a) are made under contracts entered into on or after 29 June 2005; and (b) are not made pursuant to rights or options granted before that day. S 75-5(1) formerly read: (1) If you make a *taxable supply of *real property by: (a) selling a freehold interest in land; or (b) selling a *stratum unit; or (c) granting or selling a *long-term lease; you may choose to apply the *margin scheme in working out the amount of GST on the supply.

(1A) The agreement must be made: (a) on or before the making of the supply; or (b) within such further period as the Commissioner allows. Note: Refusing to allow, or allowing, a further period within which to make an agreement is a reviewable GST decision (see Subdivision 110F in Schedule 1 to the Taxation Administration Act 1953). History S 75-5(1A) amended by No 73 of 2006, s 3 and Sch 5 item 122, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 75-5(1) and (1A) substituted for s 75-5(1) by No 78 of 2005, s 3 and Sch 6 item 10, applicable only in relation to supplies that: (a) are made under contracts entered into on or after 29 June 2005; and (b) are not made pursuant to rights or options granted before that day.

(1B) A supply that you make to your *associate is taken for the purposes of subsection (1) to be a sale to your associate whether or not the supply is for *consideration. History S 75-5(1B) inserted by No 145 of 2008, s 3 and Sch 1 item 1, effective 9 December 2008. No 145 of 2008, s 3 and Sch 1 item 13 contains the following application provision: Application (1) The amendment applies in relation to supplies that are supplies of things that the supplier acquired through a new supply to the supplier. (2) Division 75 of the A New Tax System (Goods and Services Tax) Act 1999 as in force immediately before 9 December 2008 continues to apply in relation to supplies that are not supplies of things that the supplier acquired through a new supply to the supplier. … (4) In this item: new supply means a supply that: (a) is made on or after 9 December 2008; and (b) is not made: (i) under a written agreement entered into before 9 December 2008; or (ii) pursuant to a right or option granted before 9 December 2008; that specifies in writing the consideration, or a way of working out the consideration, for the supply.

(2) However, the *margin scheme does not apply if you acquired the entire freehold interest, *stratum unit or *long-term lease through a supply that was *ineligible for the margin scheme. Note: If you acquired part of the interest, unit or lease through a supply that was ineligible for the margin scheme, you may have an increasing adjustment: see section 75-22. History S 75-5(2), (3) and (4) substituted for s 75-5(2) by No 78 of 2005, s 3 and Sch 6 item 11, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005. S 75-5(2) formerly read: (2) However, you cannot choose to apply the *margin scheme if you acquired the freehold interest, *stratum unit or *long-term lease through a *taxable supply on which the GST was worked out without applying the margin scheme.

(3) A supply is ineligible for the margin scheme if: (a) it is a *taxable supply on which the GST was worked out without applying the *margin scheme; or (b) it is a supply of a thing you acquired by *inheriting it from a deceased person, and the deceased person had acquired all of it through a supply that was ineligible for the margin scheme; or (c) it is a supply in relation to which all of the following apply: (i) you were a *member of a *GST group at the time you acquired the interest, unit or lease in question;

(ii) the entity from whom you acquired it was a member of the GST group at that time; (iii) the last supply of the interest, unit or lease by an entity who was not (at the time of that supply) a member of the GST group to an entity who was (at that time) such a member was a supply that was ineligible for the margin scheme; or (d) it is a supply in relation to which both of the following apply: (i) you acquired the interest, unit or lease from the *joint venture operator of a *GST joint venture at a time when you were a *participant in the joint venture; (ii) the joint venture operator had acquired the interest, unit or lease through a supply that was ineligible for the margin scheme; or (e) it is a supply in relation to which all of the following apply: (i) you acquired the interest, unit or lease from an entity as, or as part of, a *supply of a going concern to you that was *GST-free under Subdivision 38-J; (ii) the entity was *registered or *required to be registered, at the time of the acquisition; (iii) the entity had acquired the entire interest, unit or lease through a taxable supply on which the GST was worked out without applying the margin scheme; or (f) it is a supply in relation to which all of the following apply: (i) you acquired the interest, unit or lease from an entity as, or as part of, a supply to you that was GST-free under Subdivision 38-O; (ii) the entity was registered or required to be registered, at the time of the acquisition; (iii) the entity had acquired the entire interest, unit or lease through a taxable supply on which the GST was worked out without applying the margin scheme; or (g) it is a supply in relation to which all of the following apply: (i) you acquired the interest, unit or lease from an entity who was your *associate, and who was registered or required to be registered, at the time of the acquisition; (ii) the acquisition from your associate was without *consideration; (iii) the supply by your associate was not a taxable supply; (iv) your associate made the supply in the course or furtherance of an *enterprise that your associate *carried on; (v) your associate had acquired the entire interest, unit or lease through a taxable supply on which the GST was worked out without applying the margin scheme. History S 75-5(3) amended by No 145 of 2008, s 3 and Sch 1 item 2, by inserting paras (e) to (g) at the end, effective 9 December 2008. For application provision, see history note under s 75-5(1B). S 75-5(2), (3) and (4) substituted for s 75-5(2) by No 78 of 2005, s 3 and Sch 6 item 11, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

(3A) Subparagraphs (3)(g)(iii) and (iv) do not apply if the acquisition from your *associate was not by means of a supply by your associate. History S 75-5(3A) inserted by No 145 of 2008, s 3 and Sch 1 item 3, effective 9 December 2008. For application provision, see history note under s 75-5(1B).

(4) A reference in paragraph (3)(b), (c) or (d) to a supply that was ineligible for the margin scheme is a reference to a supply: (a) that was ineligible for the margin scheme because of one or more previous applications of

subsection (3); or (b) that would have been ineligible for the margin scheme for that reason if subsection (3) had been in force at all relevant times. History S 75-5(2), (3) and (4) substituted for s 75-5(2) by No 78 of 2005, s 3 and Sch 6 item 11, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

75-10 The amount of GST on taxable supplies (1) If a *taxable supply of *real property is under the *margin scheme, the amount of GST on the supply is 1/ of the *margin for the supply. 11 (2) Subject to subsection (3) and section 75-11, the margin for the supply is the amount by which the *consideration for the supply exceeds the consideration for your acquisition of the interest, unit or lease in question. History S 75-10(2) amended by No 78 of 2005, s 3 and Sch 6 item 12, by substituting ``Subject to subsection (3) and section 75-11, the margin'' for ``The margin'', applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

(3) Subject to section 75-11, if: (a) the circumstances specified in an item in the second column of the table in this subsection apply to the supply; and (b) an *approved valuation of the freehold interest, *stratum unit or *long-term lease, as at the day specified in the corresponding item in the third column of the table, has been made; the margin for the supply is the amount by which the *consideration for the supply exceeds that valuation of the interest, unit or lease. Use of valuations to work out margins Item

When valuations may be used

Days when valuations are to be made

1

The supplier acquired the interest, unit or lease before 1 July 2000, and items 2, 3 and 4 do not apply.

1 July 2000

.................................... 2

The supplier acquired the interest, unit or lease before 1 July 2000, but does not become *registered or *required to be registered until after 1 July 2000.

The date of effect of your registration, or the day on which you applied for registration (if it is earlier)

.................................... 2A

The supplier acquired the interest, unit or lease on or after 1 July 2000, but the supply to the supplier: (a) was *GST-free under    subsection 38-445(1A);    and (b) related to a supply before 1    July 2000, by way of lease,    that would have been GST   free under section 38-450    had it been made on or

1 July 2000

   after 1 July 2000. .................................... 3

The supplier is *registered or *required to be registered and has held the interest, unit or lease since before 1 July 2000, and there were improvements on the land or premises in question as at 1 July 2000.

1 July 2000

.................................... 4

The supplier is the Commonwealth, a State or a Territory and has held the interest, unit or lease since before 1 July 2000, and there were no improvements on the land or premises in question as at 1 July 2000.

The day on which the *taxable supply takes place

History S 75-10(3) amended by No 78 of 2005, s 3 and Sch 6 items 13 to 15, by substituting ``Subject to section 75-11'' for ``However'', substituting ``an *approved valuation'' for ``a valuation'' in para (b) and omitting ``that complies with any requirements determined in writing by the Commissioner for making valuations for the purposes of this Division'' at the end of para (b), applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005. No 78 of 2005, s 3 and Sch 6 item 21 contains the following savings provision: 21 Savings provision — determinations under paragraph 75-10(3)(b) A determination by the Commissioner, for the purposes of paragraph 75-10(3)(b) of the A New Tax System (Goods and Services Tax) Act 1999 that was in force immediately before 17 March 2005: (a) continues in force on that commencement as if it had been made under section 75-35 of that Act as amended by this Act; and (b) may be revoked or amended by the Commissioner in the same way as a determination under section 75-35. S 75-10(3) amended by No 156 of 2000, s 3 and Sch 1 item 12, by inserting table item 2A, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(3A) If: (a) the circumstances specified in item 4 in the second column of the table in subsection (3) apply to the supply; and (b) there are improvements on the land or premises in question on the day on which the *taxable supply takes place; the valuation is to be made as if there are no improvements on the land or premises on that day. History S 75-10(3A) inserted by No 177 of 1999, s 3 and Sch 1 item 88, effective 1 July 2000.

(4) This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies). Note: Section 9-90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section. History S 75-10(4) amended by No 92 of 2000, s 3 and Sch 6 item 5, by inserting the Note at the end, effective 1 July 2000.

75-11 Margins for supplies of real property in particular circumstances Margin for supply of real property acquired from fellow member of GST group (1) If: (a) you acquired the interest, unit or lease in question at a time when both you and the entity from whom you acquired it were *members of the same *GST group; and

(b) on or after 1 July 2000, there has been a supply (an earlier supply) of the interest, unit or lease that occurred at a time when the supplier was not a member of the GST group; and (ba) the *recipient was at that time, or subsequently became, a member of the GST group; the margin for the supply you make is the amount by which the *consideration for the supply exceeds: (c) the consideration for the last such earlier supply, if the supplier and the recipient were not *associates at that time; or (d) the *GST inclusive market value of the interest, unit or lease at that time, if the 2 entities were associates at that time. (2) If: (a) you acquired the interest, unit or lease in question at a time when both you and the entity from whom you acquired it were *members of the same *GST group; and (b) subsection (1) does not apply; the margin for the supply you make is the amount by which the *consideration for the supply exceeds an *approved valuation of the interest, unit or lease as at 1 July 2000.

Margin for supply of real property acquired from joint venture operator of a GST joint venture (2A) If: (a) you acquired the interest, unit or lease in question at a time when you were a *participant in a *GST joint venture and the entity from whom you acquired it was the *joint venture operator of the joint venture; and (b) you acquired the interest, unit or lease for consumption, use or supply in the course of activities for which the joint venture was entered into; and (c) on or after 1 July 2000, there has been a supply (an earlier supply) of the interest, unit or lease to the entity from whom you acquired it (whether or not that entity was the joint venture operator of the joint venture at the time of that acquisition); the margin for the supply you make is the amount by which the *consideration for the supply exceeds: (d) the consideration for the last such earlier supply, if the supplier and the *recipient were not *associates at the time of the earlier supply; or (e) the *GST inclusive market value of the interest, unit or lease at that time, if the 2 entities were associates at that time. History S 75-11(2A) amended by No 58 of 2006, s 3 and Sch 7 item 2, by substituting “value of the interest” for “value of interest” in para (e), effective 22 June 2006.

(2B) If: (a) you acquired the interest, unit or lease in question at a time when you were a *participant in a *GST joint venture and the entity from whom you acquired it was the *joint venture operator of the joint venture; and (b) you acquired the interest, unit or lease for consumption, use or supply in the course of activities for which the joint venture was entered into; and (c) subsection (2A) does not apply; the margin for the supply you make is the amount by which the *consideration for the supply exceeds an *approved valuation of the interest, unit or lease as at 1 July 2000.

Margin for supply of real property acquired from deceased estate (3) If: (a) you acquired the interest, unit or lease in question by *inheriting it; and (b) none of subsections (1) to (2B) applies; and (c) the entity from whom you inherited the interest, unit or lease (the deceased) acquired it before 1 July 2000; the margin for the supply you make is the amount by which the *consideration for the supply exceeds: (ca) if you know what was the consideration for the supply of the interest, unit or lease to the deceased and you choose to use that consideration to work out the margin for the supply — that consideration; or (d) if paragraph (ca) does not apply and, immediately before the time at which you inherited the interest, unit or lease, the deceased was neither *registered nor *required to be registered — an *approved valuation of the interest, unit or lease as at the latest of: (i) 1 July 2000; or (ii) the day on which you inherited the interest, unit or lease; or (iii) the first day on which you registered or were required to be registered; or (e) if paragraph (ca) does not apply and, immediately before the time at which you inherited the interest, unit or lease, the deceased was registered or required to be registered — an approved valuation of the interest, unit or lease as at the later of: (i) 1 July 2000; or (ii) the first day on which the deceased registered or was required to be registered. (4) If: (a) you acquired the interest, unit or lease in question by *inheriting it; and (b) none of subsections (1) to (2B) applies; and (c) the entity from whom you inherited the interest, unit or lease (the deceased) acquired it on or after 1 July 2000; the margin for the supply you make is the amount by which the *consideration for the supply exceeds: (d) if you know what was the consideration for the supply of the interest, unit or lease to the deceased and you choose to use that consideration to work out the margin for the supply — that consideration; or (e) if paragraph (d) does not apply — an *approved valuation of the interest, unit or lease as at the day on which the deceased acquired it.

Margin for supply of real property acquired as a GST-free going concern or as GSTfree farm land (5) If: (a) you acquired the interest, unit or lease in question from an entity as, or as part of: (i) a *supply of a going concern to you that was *GST-free under Subdivision 38-J; or (ii) a supply to you that was GST-free under Subdivision 38-O; and (b) the entity was *registered or *required to be registered, at the time of the acquisition; and (c) none of subsections (1) to (4) applies; the margin for the supply you make is the amount by which the *consideration for the supply exceeds:

(d) if that entity had acquired the interest, unit or lease before 1 July 2000 and on that day was registered or required to be registered: (i) if you choose to apply an *approved valuation to work out the margin for the supply — an approved valuation of the interest, unit or lease as at 1 July 2000; or (ii) if subparagraph (i) does not apply — the *GST inclusive market value of the interest, unit or lease as at 1 July 2000; or (e) if that entity had acquired the interest, unit or lease on or after 1 July 2000 and had been registered or required to be registered at the time of the acquisition: (i) if the entity’s acquisition was for consideration and you choose to apply an approved valuation to work out the margin for the supply — an approved valuation of the interest, unit or lease as at the day on which the entity had acquired it; or (ii) if the entity’s acquisition was for consideration and subparagraph (i) does not apply — that consideration; or (iii) if the entity’s acquisition was without consideration — the GST inclusive market value of the interest, unit or lease as at the time of the acquisition; or (f) if that entity had not been registered or required to be registered at the time of the entity’s acquisition of the interest, unit or lease (and paragraph (d) does not apply): (i) if you choose to apply an approved valuation to work out the margin for the supply — an approved valuation of the interest, unit or lease as at the first day on which the entity was registered or required to be registered; or (ii) if subparagraph (i) does not apply — the GST inclusive market value of the interest, unit or lease as at that day. History S 75-11(5) inserted by No 145 of 2008, s 3 and Sch 1 item 4, effective 9 December 2008. For application provision, see history note under s 75-5(1B).

Margin for supply of real property acquired from associate (6) If: (a) you acquired the interest, unit or lease in question from an entity who was your *associate, and who was *registered or *required to be registered, at the time of the acquisition; and (b) the acquisition from your associate was without *consideration; and (c) the supply by your associate was not a *taxable supply; and (d) your associate made the supply in the course or furtherance of an *enterprise that your associate *carried on; and (e) none of subsections (1) to (5) applies; the margin for the supply you make is the amount by which the consideration for the supply exceeds: (f) if your associate had acquired the interest, unit or lease before 1 July 2000 and on that day was registered or required to be registered: (i) if you choose to apply an *approved valuation to work out the margin for the supply — an approved valuation of the interest, unit or lease as at 1 July 2000; or (ii) if subparagraph (i) does not apply — the *GST inclusive market value of the interest, unit or lease as at 1 July 2000; or (g) if your associate had acquired the interest, unit or lease on or after 1 July 2000 and had been registered or required to be registered at the time of the acquisition: (i) if your associate’s acquisition was for consideration and you choose to apply an approved

valuation to work out the margin for the supply — an approved valuation of the interest, unit or lease as at the day on which your associate had acquired it; or (ii) if your associate’s acquisition was for consideration and subparagraph (i) does not apply — that consideration; or (iii) if your associate’s acquisition was without consideration — the GST inclusive market value of the interest, unit or lease at the time of the acquisition; or (h) if your associate had not been registered or required to be registered at the time of your associate’s acquisition of the interest, unit or lease (and paragraph (f) does not apply): (i) if you choose to apply an approved valuation to work out the margin for the supply — an approved valuation of the interest, unit or lease as at the first day on which the entity was registered or required to be registered; or (ii) if subparagraph (i) does not apply — the GST inclusive market value of the interest, unit or lease as at that day. History S 75-11(6) inserted by No 145 of 2008, s 3 and Sch 1 item 4, effective 9 December 2008. For application provision, see history note under s 75-5(1B).

(6A) Paragraphs (6)(c) and (d) do not apply if the acquisition from your *associate was not by means of a supply by your associate. History S 75-11(6A) inserted by No 145 of 2008, s 3 and Sch 1 item 4, effective 9 December 2008. For application provision, see history note under s 75-5(1B).

(6B) To avoid doubt, you cannot be taken, for the purposes of paragraph (5)(f) or (6)(h), to be *registered or *required to be registered on a day earlier than 1 July 2000. History S 75-11(6B) inserted by No 145 of 2008, s 3 and Sch 1 item 4, effective 9 December 2008. For application provision, see history note under s 75-5(1B).

(7) If: (a) you acquired the interest, unit or lease in question from an entity who was your *associate at the time of the acquisition; and (b) none of the other subsections of this section apply; the margin for the supply you make is the amount by which the *consideration for the supply exceeds: (c) if your acquisition was made before 1 July 2000 — an *approved valuation of the interest, unit or lease as at 1 July 2000; or (d) if your acquisition was made on or after 1 July 2000 — the *GST inclusive market value of the interest, unit or lease at the time of the acquisition. (8) Subsection (6) or (7) applies to an acquisition through a supply made by: (a) a *GST branch; or (b) a *non-profit sub-entity; or (c) a *government entity of a kind referred to in section 72-95 or 72-100; as if Subdivision 72-D affected the operation of that subsection in the same way that it affects the operation of Division 72. History

S 75-11(8) amended by No 145 of 2008, s 3 and Sch 1 items 6 and 7, by substituting “Subsection (6) or (7)” for “Subsection (7)” and substituting “that subsection” for “subsection (7)”, effective 9 December 2008. For application provision, see history note under s 75-5(1B). S 75-11 inserted by No 78 of 2005, s 3 and Sch 6 item 16, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

75-12 Working out margins to take into account failure to pay full consideration In working out the *margin for a *taxable supply of *real property you make (the later supply), if: (a) you had acquired the interest, unit or lease in question through a supply (the earlier supply); and (b) the *consideration for: (i) if your acquisition was not an acquisition from a *member of a *GST group of which you were also a member at the time of the acquisition — the earlier supply; or (ii) if your acquisition was such an acquisition — the last supply of the interest, unit or lease at a time when the supplier of that last supply was not, but the *recipient of that last supply was, a member of the GST group; had not been paid in full at the time of the later supply; treat the amount of the consideration as having been reduced by the amount of unpaid consideration referred to in paragraph (b). Note: If you subsequently pay more of the consideration for the earlier supply, you may have a decreasing adjustment: see section 75-27. History S 75-12 inserted by No 78 of 2005, s 3 and Sch 6 item 16, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

75-13 Working out margins to take into account supplies to associates In working out the *margin for a *taxable supply of *real property you make to an entity who is your *associate at the time of the supply, treat the *consideration for the supply (whether or not the supply was for consideration) as if it were the same as the *GST inclusive market value of the interest, unit or lease at the time of the supply. History S 75-13 amended by No 145 of 2008, s 3 and Sch 1 item 8, by inserting “(whether or not the supply was for consideration)” after “for the supply”, effective 9 December 2008. For application provision, see history note under s 75-5(1B). S 75-13 inserted by No 78 of 2005, s 3 and Sch 6 item 16, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

75-14 Consideration for acquisition of real property not to include cost of improvements etc. (1) To avoid doubt, in working out the *consideration for an acquisition for the purposes of applying the *margin scheme to a *taxable supply of *real property, disregard: (a) the cost or value of any other acquisitions that have been made by you, or any work that has been performed, in relation to the real property; and (b) the cost or value of any other acquisitions that are intended to be made by you, or any work that is intended to be performed, in relation to the real property after its acquisition; including acquisitions or work connected with bringing into existence the interest, unit or lease supplied. (2) This section does not affect what constitutes *consideration for a purpose not connected with applying the *margin scheme.

History S 75-14 inserted by No 78 of 2005, s 3 and Sch 6 item 16, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

75-15 Subdivided real property (1) This section applies if you make a *taxable supply of *real property that relates only to part of the land or premises in which you acquired an interest, unit or lease. (2) In applying any of sections 75-10 to 75-14 in working out the *margin for the *taxable supply, use only the corresponding proportion of the following (as applicable): (a) the *consideration for the acquisition or supply referred to in that section of that interest, unit or lease; (b) an *approved valuation of that interest, unit or lease as at the day referred to in that section; (c) the *GST inclusive market value of that interest, unit or lease as at the day or time referred to in that section. Example 1: If subsection 75-11(2) applies, use only the corresponding proportion of an approved valuation of your interest, unit or lease in the unsubdivided property as at 1 July 2000.

Example 2: If subparagraph 75-11(5)(e)(ii) applies, use only the corresponding proportion of the consideration for the acquisition of the interest, unit or lease in the unsubdivided property by the entity that supplied it to you.

History S 75-15 substituted by No 84 of 2013, s 3 and Sch 8 item 17, applicable in relation to taxable supplies made on or after the start of the first quarterly tax period starting on or after 28 June 2013. For this purpose, it does not matter whether quarterly tax periods are the tax periods that apply to you. S 75-15 formerly read: 75-15 Subdivided land For the purposes of sections 75-10 to 75-14, if the freehold interest, *stratum unit or *long-term lease you supply relates only to part of land or premises that you acquired, the *consideration for your acquisition of that part is the corresponding proportion of the consideration for the land or premises that you acquired. S 75-15 amended by No 78 of 2005, s 3 and Sch 6 item 17, by substituting “sections 75-10 to 75-14” for “section 75-10”, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

75-16 Margins for supplies of real property acquired through several acquisitions (1) If: (a) you make a *taxable supply of *real property under the *margin scheme; and (b) the interest, unit or lease in question is one that you acquired through 2 or more acquisitions (partial acquisitions); and (c) one of the following provisions (a margin provision) applies in relation to such a partial acquisition, or would so apply if the partial acquisition had been an acquisition of the whole of the interest, unit or lease: (i) section 75-10; (ii) subsection 75-11(1), (2), (2A), (2B), (3), (4), (5), (6) or (7); the margin provision applies, in working out the margin for the supply you make, only to the extent that the supply is connected to the partial acquisition. (2) The application of a margin provision in relation to one of the partial acquisitions does not prevent that

margin provision or a different margin provision applying in relation to another of the partial acquisitions. History S 75-16 inserted by No 145 of 2008, s 3 and Sch 1 item 9, effective 9 December 2008. For application provision, see history note under s 755(1B).

75-20 Supplies under a margin scheme do not give rise to creditable acquisitions (1) An acquisition of a freehold interest in land, a *stratum unit or a *long-term lease is not a *creditable acquisition if the supply of the interest, unit or lease was a *taxable supply under the *margin scheme. (2) This section has effect despite section 11-5 (which is about what is a creditable acquisition).

75-22 Increasing adjustment relating to input tax credit entitlement (1) You have an increasing adjustment if: (a) you make a *taxable supply of *real property under the *margin scheme; and (b) an acquisition that you made of part of the interest, unit or lease in question was made through a supply that was *ineligible for the margin scheme; and (c) you were, or are, entitled to an input tax credit for the acquisition. The amount of the increasing adjustment is an amount equal to the *previously attributed input tax credit amount for the acquisition. (2) You have an increasing adjustment if: (a) you make a *taxable supply of *real property under the *margin scheme; and (b) you acquired all or part of the interest, unit or lease in question by inheriting it; and (c) the entity from whom you inherited (the deceased) had acquired part of the interest, unit or lease that you inherited through a supply that was *ineligible for the margin scheme; and (d) the deceased was entitled to an input tax credit for that acquisition. The amount of the increasing adjustment is an amount equal to the *previously attributed input tax credit amount for the acquisition. (3) You have an increasing adjustment if: (a) you make a *taxable supply of *real property under the *margin scheme; and (b) an acquisition that you made of part of the interest, unit or lease in question was made through a supply that was *ineligible for the margin scheme because of paragraph 75-5(3)(e), (f), or (g); and (c) the entity from whom you made the acquisition had been entitled to an input tax credit for its acquisition. History S 75-22(3) inserted by No 145 of 2008, s 3 and Sch 1 item 10, effective 9 December 2008. For application provision, see history note under s 75-5(1B).

(4) You have an increasing adjustment if: (a) you make a *taxable supply of *real property under the *margin scheme; and (b) the acquisition that you made of the interest, unit or lease in question: (i) was made through a supply that was *GST-free under Subdivision 38-J or Subdivision 38-O; or (ii) was made through a supply (other than a taxable supply) from your *associate without *consideration and in the course or furtherance of an *enterprise that your associate *carried on;

or (iii) was made from your associate but not by means of a supply from your associate; and (c) the entity from whom you acquired the interest, unit or lease: (i) acquired part of the interest, unit or lease through a supply that would have been *ineligible for the margin scheme if it had been a supply of the whole of the interest, unit or lease; and (ii) had been entitled to an input tax credit for its acquisition; and (iii) was *registered or *required to be registered, at the time of your acquisition of the interest, unit or lease. History S 75-22(4) inserted by No 145 of 2008, s 3 and Sch 1 item 10, effective 9 December 2008. For application provision, see history note under s 75-5(1B).

(5) The amount of the *increasing adjustment under subsection (3) or (4) is an amount equal to 1/11 of: (a) if you choose to apply an *approved valuation to work out the amount — an approved valuation of the part of the interest, unit or lease referred to in paragraph (3)(b) or subparagraph (4)(c)(i) as at the day on which the entity had acquired it; or (b) otherwise — the *consideration for the entity’s acquisition of that part of the interest, unit or lease. History S 75-22(5) inserted by No 145 of 2008, s 3 and Sch 1 item 10, effective 9 December 2008. For application provision, see history note under s 75-5(1B). S 75-22 inserted by No 78 of 2005, s 3 and Sch 6 item 18, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

75-25 Adjustments relating to bad debts (1) If: (a) you have an *adjustment under Division 21 relating to a supply that you made that is a *taxable supply of *real property under the *margin scheme; and (b) the amount of the adjustment would (apart from this section) exceed 1/11 of the *margin for the supply; the amount of the adjustment is 1/11 of the margin for the supply. (2) This section has effect despite sections 21-5 and 21-10 (which are about adjustments for writing off and recovering suppliers' bad debts).

75-27 Decreasing adjustment for later payment of consideration (1) You have a decreasing adjustment if: (a) section 75-12 applied to working out the *margin for a *taxable supply of *real property that you made; and (b) after you made the supply, a further amount of the *consideration was paid for the earlier supply referred to in that section. (2) The amount of the decreasing adjustment is an amount equal to 1/11 of the further amount of the *consideration paid. History S 75-27 inserted by No 78 of 2005, s 3 and Sch 6 item 19, applicable, and taken to have applied, in relation to supplies made on or after 17

March 2005.

75-30 Tax invoices not required for supplies of real property under the margin scheme (1) You are not required to issue a *tax invoice for a *taxable supply that you make that is solely a supply of *real property under the *margin scheme. (2) This section has effect despite section 29-70 (which is about the requirement to issue tax invoices). History S 75-30 inserted by No 156 of 2000, s 3 and Sch 6 item 19, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

75-35 Approved valuations (1) The Commissioner may, by legislative instrument, determine in writing requirements for making valuations for the purposes of this Division. (2) A valuation made in accordance with those requirements is an approved valuation. History S 75-35 inserted by No 78 of 2005, s 3 and Sch 6 item 20, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Division 78 — Insurance 78-1 What this Division is about Stamp duty is not included in working out the GST on insurance premiums. Insurers have decreasing adjustments which enable the net GST on insurance to reflect correctly their margins after settlements of claims are taken into account.

Note: Payments and supplies under compulsory third party schemes are dealt with in some cases under this Division and in others under Division 79 or 80. History S 78-1 amended by No 67 of 2003, s 3 and Sch 11 item 14, by inserting the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2003. S 78-1 substituted by No 177 of 1999, s 3 and Sch 1 item 89, effective 1 July 2000. S 78-1 formerly read: 78-1 What this Division is about Settlements of claims under insurance policies in most cases entitle insurers to input tax credits. Entities that are insured can be liable for GST on the settlement, but third parties paid under the settlement are not liable for GST.

Table of Subdivisions 78-A Insurers 78-B Insured entities etc. 78-C Third parties 78-D Insured entities that are not registered etc. 78-E Statutory compensation schemes

78-F Miscellaneous

Subdivision 78-A — Insurers 78-5 GST on insurance premiums is exclusive of stamp duty (1) The *value of a *taxable supply of an *insurance policy is worked out as if the *price of the supply were reduced by the amount of any stamp duty payable under a *State law or *Territory law in respect of the supply. (2) This section has effect despite section 9-75 (which is about the value of taxable supplies). History S 78-5 substituted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000. S 78-5 formerly read: 78-5 Creditable acquisitions relating to settlements of insurance claims (1) If, in settlement of a claim under an *insurance policy, an insurer: (a) makes a payment of *money; or (b) makes a supply; or (c) makes both a payment of money and a supply; the payment or supply is treated as *consideration for an acquisition made by the insurer. (2) The acquisition is a creditable acquisition if: (a) the insurer settles the claim for a *creditable purpose; and (b) the insurer is *registered, or *required to be registered. (3) However, this section only applies if the supply of the *insurance policy by the insurer was a *taxable supply. (4) An insurance policy is a policy of insurance (or of reinsurance) against loss, damage, injury or risk of any kind, whether under a contract or a law. However, it does not include such a policy to the extent that it does not relate to insurance (or reinsurance) against loss, damage, injury or risk of any kind. (5) This section has effect despite section 11-5 (which is about what is a creditable acquisition).

78-10 Decreasing adjustments for settlements of insurance claims (1) An insurer has a decreasing adjustment if, in settlement of a claim under an *insurance policy, the insurer makes one or more of the following: (a) a payment of *money; (b) a payment of *digital currency; (c) a supply. History S 78-10(1) substituted by No 118 of 2017, s 3 and Sch 1 item 5, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 78-10(1) formerly read: (1) An insurer has a decreasing adjustment if, in settlement of a claim under an *insurance policy, the insurer: (a) makes a payment of *money; or (b) makes a supply; or (c) makes both a payment of money and a supply.

(2) However, this section only applies if: (a) the supply of the *insurance policy by the insurer was solely or partly a *taxable supply; and (b) either: (i) there was no entitlement to an input tax credit for the premium paid in relation to the period during which the event giving rise to the claim happened; or (ii) there was an entitlement to such an input tax credit, but the amount of the input tax credit was

less than the GST payable by the insurer for the taxable supply; and (c) the insurer settles the claim for a *creditable purpose; and (d) the insurer is *registered, or *required to be registered; and (e) the settlement does not relate solely to one or more *non-creditable insurance events. (2A) In working out the amount of an input tax credit for the purposes of subparagraph (2)(b)(ii), disregard sections 131-40 and 131-50 (which are about amounts of input tax credits under the annual apportionment rules). History S 78-10(2A) inserted by No 134 of 2004, s 3 and Sch 2 item 10, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

(3) An event is a non-creditable insurance event if the supply of an *insurance policy would not be a *taxable supply if it were only an insurance policy against loss, damage, injury or risk that relates to that event happening. History S 78-10 substituted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000. S 78-10 formerly read: 78-10 Amount of input tax credits relating to settlements of insurance claims (1) The amount of the input tax credit for a *creditable acquisition to which section 78-5 applies is an amount equal to 1/11 of: (a) all payments of *money made in settlement of the claim in question; plus (b) the market value of all supplies, made in settlement of the claim, that are not *taxable supplies; minus (c) any payments of an excess under the *insurance policy in question. (2) However, the amount of the input tax credit is reduced by the extent (if any) to which the settlement relates to one or more *noncreditable insurance events. (3) An event is a non-creditable insurance event if the supply of an *insurance policy would not be a *taxable supply if it were only an insurance policy against loss, damage, injury or risk that relates to that event happening. (4) This section has effect despite section 11-25 (which is about the amount of input tax credits for creditable acquisitions).

78-15 How to work out the decreasing adjustments No input tax credit for the premium (1) If there was no entitlement to an input tax credit for the premium paid in relation to the period during which the event giving rise to the claim happened, the amount of the decreasing adjustment is 1/11 of the *settlement amount.

Partial input tax credit for the premium (2) If there was an entitlement to such an input tax credit, the amount of the decreasing adjustment is as follows: where: extent of input tax credit is the amount of the input tax credit expressed as a fraction of the GST payable for the supply of the *insurance policy for the period to which the premium relates. Note: There is no decreasing adjustment if there is a full input tax credit for the premium paid: see paragraph 78-10(2)(b).

Non-creditable insurance events

(3) The amount of the decreasing adjustment under subsection (1) or (2) is reduced to the extent (if any) that the settlement relates to one or more *non-creditable insurance events.

Settlement amounts (4) The settlement amount is worked out using this method statement.

Method statement Step 1. Add together: (a) the sum of the payments of *money, or *digital currency, (if any) made in settlement of the claim; and (b) the *GST inclusive market value of the supplies (if any) made by the insurer in settlement of the claim (other than supplies that would have been *taxable supplies but for section 78-25). Step 2. If any payments of excess were made to the insurer under the *insurance policy in question, subtract from the step 1 amount the sum of all those payments (except to the extent that they are payments of excess to which section 78-18 applies). Step 3. Multiply the step 1 amount, or (if step 2 applies) the step 2 amount, by the following:            11             11 − Extent of input tax credit  where: extent of input tax credit has the meaning given by subsection (2). History S 78-15(4) amended by No 118 of 2017, s 3 and Sch 1 item 6, by inserting “, or *digital currency,” in para (a) of method statement, step 1, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 78-15(4) amended by No 156 of 2000, s 3 and Sch 6 item 20, by substituting “those payments (except to the extent that they are payments of excess to which section 78-18 applies)” for “those payments” in Step 2, applicable in relation to net amounts for tax periods starting on or after 17 August 2000. S 78-15(4) amended by No 92 of 2000, s 3 and Sch 8 item 2, by substituting the Method statement, effective 1 July 2000. The Method statement formerly read: Method statement Step 1. The sum of the payments of *money (if any) made in settlement of the claim is multiplied by the following:

           11             11 − Extent of input tax credit  where: extent of input tax credit has the meaning given by subsection (2). Step 2. The *GST inclusive market value of the supplies (if any) made by the insurer in settlement of the claim (other than supplies that would have been *taxable supplies but for section 78-25) is added to the step 1 amount. Step 3. The sum of any payments of excess made to the insurer under the *insurance policy in question is subtracted from the step 2 amount. History S 78-15 substituted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000. S 78-15 formerly read: 78-15 Acquisitions of goods by insurers in the course of settling claims (1) An acquisition of *goods is not a *creditable acquisition if: (a) it is solely an acquisition made by an insurer for the purpose of supplying the goods in the course of settling a claim under an *insurance policy; and (b) the supply of the insurance policy by the insurer was not a *taxable supply. (2) This section has effect despite section 11-5 (which is about what is a creditable acquisition).

78-18 Increasing adjustments for payments of excess under insurance policies (1) An insurer has an increasing adjustment if: (a) there is a payment of an excess to the insurer under an *insurance policy; and (b) the insurer makes, or has made, payments or supplies in settlement of a claim under the policy; and (c) the insurer makes, or has made, *creditable acquisitions or *creditable importations directly for the purpose of settling the claim. (2) The amount of the increasing adjustment is 1/11 of the amount that represents the extent to which the payment of excess relates to *creditable acquisitions and *creditable importations made by the insurer directly for the purpose of settling the claim. (3) An insurer has an increasing adjustment if: (a) there is a payment of an excess to the insurer under an *insurance policy; and (b) the insurer makes, or has made, *creditable acquisitions or *creditable importations directly for the purpose of settling the claim; and (c) the insurer has not made any payments or supplies in settlement of the claim. The amount of the increasing adjustment is 1/11 of the amount of the payment of the excess. History S 78-18 inserted by No 156 of 2000, s 3 and Sch 6 item 21, applicable in relation to net amounts for tax periods starting on or after 17 August 2000.

78-20 Settlements of insurance claims do not give rise to creditable acquisitions (1) If, in settlement of a claim under an *insurance policy, an insurer makes one or more of the following: (a) a payment of *money; (b) a payment of *digital currency; (c) a supply; the payment or supply is not treated as *consideration for an acquisition made by the insurer. History S 78-20(1) substituted by No 118 of 2017, s 3 and Sch 1 item 7, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 78-20(1) formerly read: (1) If, in settlement of a claim under an *insurance policy, an insurer: (a) makes a payment of *money; or (b) makes a supply; or (c) makes both a payment of money and a supply; the payment or supply is not treated as *consideration for an acquisition made by the insurer.

(2) This section has effect despite section 11-5 (which is about what is a creditable acquisition). History S 78-20 inserted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000.

78-25 Supplies in settlement of claims are not taxable supplies (1) A supply that an insurer makes in settlement of a claim under an *insurance policy is not a *taxable supply.

(2) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 78-25 inserted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000.

78-30 Acquisitions by insurers in the course of settling claims under non-taxable policies (1) An acquisition is not a *creditable acquisition if: (a) the insurer makes the acquisition: (i) to the extent that the acquisition is an acquisition of goods — solely for the purpose of supplying the goods in the course of settling a claim under an *insurance policy; or (ii) otherwise — solely for a purpose directly related to settling a particular claim under an *insurance policy; and (b) the supply of the insurance policy by the insurer was *GST-free. History S 78-30(1) amended by No 156 of 2000, s 3 and Sch 6 items 23 to 25, by omitting ``of *goods'' after ``An acquisition'', substituting para (a) and substituting ``was *GST-free'' for ``was not a *taxable supply'' in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Para (a) formerly read: (a) it is solely an acquisition made by an insurer for the purpose of supplying the goods in the course of settling a claim under an *insurance policy; and

(2) This section has effect despite section 11-5 (which is about what is a creditable acquisition). History S 78-30 substituted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000. S 78-30 formerly read: 78-30 Taxable supplies relating to settlements of insurance claims (1) If, in settlement of a claim under an *insurance policy, an insurer: (a) makes a payment of *money; or (b) makes a supply; or (c) makes both a payment of money and a supply; the payment or supply is treated as *consideration for a supply made by the entity insured under the insurance policy, whether or not the payment or supply is made to that entity. (2) The supply made by the entity insured under the insurance policy is a taxable supply if the entity was entitled to an input tax credit for the premium it paid relating to the period during which the event giving rise to the claim happened. (3) It does not matter whether the entity is *registered, or *required to be registered, at the time of the settlement or at the time of the payment or supply by the insurer. Note: Subdivision 78-D deals with how GST applies to the taxable supply if the insured entity is not registered, or required to be registered.

(4) However, the supply to the entity insured is not a *taxable supply to the extent (if any) that the *consideration for the supply is a taxable supply. (5) This section has effect despite section 9-5 (which is about what are taxable supplies) and section 9-15 (which is about consideration).

78-35 Taxable supplies relating to rights of subrogation (1) If, in settlement of a claim made by an insurer in the insurer’s exercising of rights of subrogation in respect of an *insurance policy, an entity that is not insured under the policy makes one or more of the following: (a) a payment of *money; (b) a payment of *digital currency; (c) a supply;

the payment or supply is not treated as *consideration for a supply made by the insurer (whether or not the payment or supply is made to the insurer) or by the entity insured. History S 78-35(1) substituted by No 118 of 2017, s 3 and Sch 1 item 8, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 78-35(1) formerly read: (1) If, in settlement of a claim made by an insurer in the insurer's exercising of rights of subrogation in respect of an *insurance policy, an entity that is not insured under the policy: (a) makes a payment of *money; or (b) makes a supply; or (c) makes both a payment of money and a supply; the payment or supply is not treated as *consideration for a supply made by the insurer (whether or not the payment or supply is made to the insurer) or by the entity insured.

(2) This section has effect despite section 9-15 (which is about consideration). History S 78-35 substituted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000. S 78-35 formerly read: 78-35 Payments of excess under insurance policies are not consideration for supplies (1) The making of any payment by an entity is not treated as *consideration for a supply, to the entity or any other entity, to the extent that the payment is the payment of an excess under an *insurance policy. (2) This section has effect despite section 9-15 (which is about consideration).

78-40 Adjustment events relating to decreasing adjustments under this Division (1) Division 19 applies in relation to a *decreasing adjustment that an insurer has under this Division as if: (a) the adjustment were an input tax credit; and (b) the settlement of the claim to which the adjustment relates were a *creditable acquisition that the insurer made; and (c) any payment or supply made by another entity, in settlement of a claim made by an insurer in the insurer's exercising of rights of subrogation in respect of the *insurance policy in question, were a reduction in the *consideration for the acquisition. (2) Paragraph (1)(c) does not apply to a payment by another entity in relation to which an *increasing adjustment arises under section 80-30 or 80-70 (which are about settlement sharing arrangements). History S 78-40(2) inserted by No 83 of 2004, s 3 and Sch 7 item 1, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 78-40 substituted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000. S 78-40 formerly read: 78-40 Effect of payments of excess under insurance policies on amounts of GST (1) If, in settlement of a claim under an *insurance policy: (a) the entity insured under the insurance policy makes a *taxable supply under subsection 78-30(2); and (b) the entity makes a payment of an excess under the policy; the value of the taxable supply is reduced by an amount equal to 10/11 of the amount of the excess. (2) This section has effect despite section 9-75 (which is about the value of taxable supplies).

78-42 Adjustment events relating to increasing adjustments under section 78-18 Division 19 applies in relation to an *increasing adjustment that an insurer has under section 78-18 as if: (a) payments of excess under an *insurance policy to which the adjustment relates were *consideration for a *taxable supply that the insurer made; and (b) the adjustment were the GST payable on the taxable supply; and

(c) any refund of that payment of excess made by the insurer were a reduction in the consideration for the supply. History S 78-42 inserted by No 156 of 2000, s 3 and Sch 6 item 25A, applicable in relation to net amounts for tax periods starting on or after 17 August 2000.

Subdivision 78-B — Insured entities etc. 78-45 Settlements of insurance claims do not give rise to taxable supplies (1) If, in settlement of a claim under an *insurance policy, an insurer makes one or more of the following: (a) a payment of *money; (b) a payment of *digital currency; (c) a supply; the payment or supply is not treated as *consideration for a supply made by the entity insured, or by any entity (other than the entity insured) that was entitled to an input tax credit for the premium paid for the insurance policy. History S 78-45(1) substituted by No 118 of 2017, s 3 and Sch 1 item 9, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 78-45(1) formerly read: (1) If, in settlement of a claim under an *insurance policy, an insurer: (a) makes a payment of *money; or (b) makes a supply; or (c) makes both a payment of money and a supply; the payment or supply is not treated as *consideration for a supply made by the entity insured, or by any entity (other than the entity insured) that was entitled to an input tax credit for the premium paid for the insurance policy.

(2) This section has effect despite section 9-15 (which is about consideration). History S 78-45 substituted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000. S 78-45 formerly read: 78-45 Supplies of goods to insurers in the course of settling claims (1) A supply of goods is not a *taxable supply if it is solely a supply made under an *insurance policy to an insurer in the course of settling a claim under the policy. (2) In working out the value of a *taxable supply that is partly a supply of goods made under an *insurance policy to an insurer in the course of settling a claim under the policy, disregard the *consideration to the extent that it relates to the supply of those goods. (3) This section has effect despite section 9-5 (which is about what are taxable supplies) and section 9-75 (which is about the value of taxable supplies).

78-50 Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed (1) However, the payment or supply is treated as *consideration for a supply made by an entity if: (a) the entity paid all or a part of the premium, for the *insurance policy, relating to the period during which the event giving rise to the claim happened; and (b) the entity, or the *representative member of the *GST group of which the entity is a *member, was entitled to an input tax credit for the premium it paid; and (c) the entity: (i) did not, at or before the time a claim was first made under the insurance policy since the last

payment of a premium, inform the insurer of the entitlement to an input tax credit for the premium it paid; or (ii) in informing the insurer of the entitlement at or before that time, understated its extent; and (d) the insurance policy was not issued under a *compulsory third party scheme. It does not matter whether that entity is the entity insured, or whether the payment or supply is made to that entity or any other entity. History S 78-50(1) amended by No 67 of 2003, s 3 and Sch 11 item 15, by inserting para (d), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 78-50(1) amended by No 156 of 2000, s 3 and Sch 6 items 26 and 27, by inserting “, or the *representative member of the *GST group of which the entity is a *member,” after “the entity” in para (b) and substituting “of the entitlement” for “that the entity was entitled” in para (c), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 78-50(1) amended by No 92 of 2000, s 3 and Sch 8 item 3, by substituting “a claim was first made under the insurance policy since the last payment of a premium” for “the insurance policy was supplied” in para (c)(i), effective 1 July 2000.

(2) The extent to which the payment or supply is treated as *consideration is the extent of the entitlement, or the extent to which the entitlement was understated, as the case requires. (2A) In working out, for the purposes of subparagraph (1)(c)(ii) or subsection (2), whether an entitlement to an input tax credit has been understated, or the extent of the understatement, disregard sections 13140 and 131-50 (which are about amounts of input tax credits under the annual apportionment rules). History S 78-50(2A) inserted by No 134 of 2004, s 3 and Sch 2 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

(3) The supply made by the entity is a taxable supply whether or not the entity is *registered, or *required to be registered, at the time of the settlement or at the time of the payment or supply by the insurer. Note: Subdivision 78-D deals with how GST applies to the taxable supply if the insured entity is not registered, or required to be registered.

(4) This section has effect despite section 9-5 (which is about what are taxable supplies) and section 9-17 (which is about consideration). History S 78-50(4) amended by No 75 of 2012, s 3 and Sch 2 item 8, by substituting “section 9-17” for “section 9-15”, applicable, and taken to have applied, from 1 July 2012.

CCH Note Act No 143 of 2004, s 3 and Sch 1 item 17, contained the following application provision: 17 Application of section 78-50 of the GST Act Section 78-50 of the GST Act does not apply to a payment or supply made in settlement of a claim under an insurance policy if: (a) the entity that paid all or a part of the premium for the insurance policy had, at or before the time referred to in subparagraph 78-50(1)(c)(i) of the GST Act, informed the insurer of the entitlement to an input tax credit for the premium it paid; and (b) in so informing the insurer, the entity did not, at that time, understate the extent of the entitlement; and (c) because of the amendments of the GST Act made by this Act, the statement of the extent of the entitlement is now an understatement of the entitlement.

For application provisions, see note under s 38-25(3). History S 78-50 substituted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000. S 78-50 formerly read: 78-50 Settlements of claims relating to non-creditable insurance events (1) Despite section 78-30, a supply by an insured entity under subsection 78-30(1) is not a *taxable supply to the extent (if any) that it relates to a settlement that relates to one or more *non-creditable insurance events. (2) This section has effect despite section 9-5 (which is about what are taxable supplies).

78-55 Payments of excess under insurance policies are not consideration for supplies (1) The making of any payment by an entity is not treated as *consideration for a supply, to the entity or any other entity, to the extent that the payment is the payment of an excess to the insurer under an *insurance policy. (2) This section has effect despite section 9-15 (which is about consideration). History S 78-55 inserted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000.

78-60 Supplies of goods to insurers in the course of settling claims (1) A supply of goods is not a *taxable supply if it is solely a supply made under an *insurance policy to an insurer in the course of settling a claim under the policy. (2) In working out the value of a *taxable supply that is partly a supply of goods made under an *insurance policy to an insurer in the course of settling a claim under the policy, disregard the *consideration to the extent that it relates to the supply of those goods. (3) This section has effect despite section 9-5 (which is about what are taxable supplies) and section 9-75 (which is about the value of taxable supplies). History S 78-60 inserted by No 177 of 1999, s 3 and Sch 1 item 90, effective 1 July 2000.

Subdivision 78-C — Third parties 78-65 Payments etc. to third parties by insurers (1) The making of any payment by an insurer to an entity is not treated as *consideration for a supply to the insurer by the entity, to the extent that: (a) the payment is made in settlement of a claim under an *insurance policy under which the entity is not insured; and (b) the payment is to discharge a liability owed to that entity by the entity insured. History S 78-65(1) amended by No 156 of 2000, s 3 and Sch 6 item 28, by substituting ``to the extent that: (a) the payment is made in settlement of a claim under an *insurance policy under which the entity is not insured; and (b) the payment is to discharge a liability owed to that entity by the entity insured.'' for ``to the extent that the payment is made in settlement of a claim under an *insurance policy under which the entity is not insured'', applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(2) The making of any supply by an insurer to an entity: (a) is not to be treated as a *taxable supply by the insurer; and

(b) is not to be treated as *consideration for a supply to the insurer by the entity, or any other entity; to the extent that: (c) the supply is made in settlement of a claim under an *insurance policy under which the entity is not insured; and (d) the supply is to discharge a liability owed to that entity by the entity insured. History S 78-65(2) amended by No 156 of 2000, s 3 and Sch 6 item 29, by substituting ``to the extent that: (c) the supply is made in settlement of a claim under an *insurance policy under which the entity is not insured; and (d) the supply is to discharge a liability owed to that entity by the entity insured.'' for ``to the extent that the supply is made in settlement of a claim under an *insurance policy under which the entity is not insured.'', applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(3) This section has effect despite section 9-5 (which is about what are taxable supplies) and section 9-15 (which is about consideration).

78-70 Payments etc. to third parties by insured entities (1) The making of any payment by an entity to another entity is not to be treated as *consideration for a supply to the entity by that other entity, to the extent that: (a) the payment is to discharge a liability of the entity to that other entity; and (b) the payment is covered by a settlement of a claim under an *insurance policy under which the entity was insured against that liability. (2) The making of any supply by an entity to another entity: (a) is not to be treated as a *taxable supply by the entity; and (b) is not to be treated as *consideration for a supply to the entity by that other, or any other, entity; to the extent that: (c) the supply is to discharge a liability of the entity to that other entity; and (d) the supply is covered by a settlement of a claim under an *insurance policy under which the entity was insured against that liability. (3) This section has effect despite section 9-5 (which is about what are taxable supplies) and section 9-15 (which is about consideration).

78-75 Creditable acquisitions relating to rights of subrogation

(1) If, in settlement of a claim made by an insurer in the insurer’s exercising of rights of subrogation in respect of an *insurance policy, an entity that is not insured under the policy makes one or more of the following: (a) a payment of *money; (b) a payment of *digital currency; (c) a supply; the payment or supply is not treated as *consideration for an acquisition made by the entity. History S 78-75(1) substituted by No 118 of 2017, s 3 and Sch 1 item 10, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 78-75(1) formerly read: (1) If, in settlement of a claim made by an insurer in the insurer's exercising of rights of subrogation in respect of an *insurance policy, an entity that is not insured under the policy: (a) makes a payment of *money; or (b) makes a supply; or (c) makes both a payment of money and a supply; the payment or supply is not treated as *consideration for an acquisition made by the entity.

(2) This section has effect despite section 11-5 (which is about what is a creditable acquisition). History S 78-75 inserted by No 177 of 1999, s 3 and Sch 1 item 91, effective 1 July 2000.

Subdivision 78-D — Insured entities that are not registered etc. 78-80 Net amounts (1) If an entity insured under an *insurance policy is not *registered or *required to be registered, it does not have a *net amount under Part 2-4 merely because it makes a *taxable supply under section 78-50. History S 78-80(1) amended by No 177 of 1999, s 3 and Sch 1 item 92, by substituting ``section 78-50'' for ``section 78-30'', effective 1 July 2000.

(2) This section does not prevent an *adjustment arising that relates to such a supply, but the entity cannot have a *decreasing adjustment unless it is *registered or *required to be registered. (3) This section has effect despite Division 17 (which is about net amounts and adjustments).

78-85 GST returns (1) If, during a month: (a) an entity makes any *taxable supplies under section 78-50; or (b) an entity has any *increasing adjustments that arise in relation to any such supplies (whether made in that month or a previous month); and the entity is not *registered or *required to be registered during that month, it must give to the Commissioner a *GST return, within 21 days after the end of the month, relating to those supplies it made in that month and those adjustments. History S 78-85(1) amended by No 177 of 1999, s 3 and Sch 1 item 93, by substituting ``section 78-50'' for ``section 78-30'' in para (a), effective 1 July 2000.

(2) (Repealed by No 73 of 2001) History S 78-85(2) repealed by No 73 of 2001, s 3 and Sch 1 item 16, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 78-85(2) formerly read: (2) The *GST return need not state a *net amount.

(3) This section has effect despite sections 31-5 and 31-10 (which are about giving GST returns). History S 78-85(3) amended by No 73 of 2001, s 3 and Sch 1 item 17, by substituting ``and 31-10'' for ``, 31-10 and 31-15'', applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

78-90 Payments of GST (1) An entity that is not *registered or *required to be registered during a particular month must pay to the Commissioner: (a) amounts of *assessed GST on *taxable supplies under section 78-50 that it makes during that month; and (b) *assessed amounts of *increasing adjustments that it has that arise, during that month, in relation to supplies that are taxable supplies under section 78-50. History S 78-90(1) substituted by No 39 of 2012, s 3 and Sch 1 item 80, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. No 39 of 2012, s 3 and Sch 1 item 241 also contains the following savings provision: 241 Savings provision (1) A specification: (a) made by the Commissioner for the purposes of subsection 78-90(1) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) in force just before the commencement of this item [1 July 2012]; has effect, from that commencement, as if it had been made for the purposes of paragraph 78-90(1A)(b) of that Act as in force after that commencement. (2) A specification: (a) made by the Commissioner for the purposes of subsection 105-20(1) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) in force just before the commencement of this item [1 July 2012]; has effect, from that commencement, as if it had been made for the purposes of paragraph 105-20(1A)(b) of that Act as in force after that commencement. S 78-90(1) formerly read: (1) If an entity is not *registered or *required to be registered during a particular month, it must pay: (a) amounts of GST on *taxable supplies under section 78-50 that it makes during that month; and (b) amounts of *increasing adjustments that it has that arise, during that month, in relation to supplies that are *taxable supplies under section 78-50; within 21 days after the end of the month, and at the place and in the manner specified by the Commissioner. S 78-90(1) amended by No 177 of 1999, s 3 and Sch 1 item 94, by substituting “section 78-50” for “section 78-30” in paras (a) and (b), effective 1 July 2000.

(1A) The entity must pay each amount: (a) on or before the later of: (i) the 21st day after the end of the month; and (ii) the day the Commissioner gives notice of the relevant *assessment to the entity under section 155-10 in Schedule 1 to the Taxation Administration Act 1953; and

(b) at the place and in the manner specified by the Commissioner. History S 78-90(1A) inserted by No 39 of 2012, s 3 and Sch 1 item 80, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. For savings provision, see note under s 78-90(1).

(2) This section has effect despite Division 33 (which is about payments of GST).

Subdivision 78-E — Statutory compensation schemes History Subdiv 78-E inserted by No 177 of 1999, s 3 and Sch 1 item 95, effective 1 July 2000.

78-95 GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty (1) The *value of a *taxable supply of membership of, or participation in, a *statutory compensation scheme is worked out as if the *price of the supply were reduced by the amount of any stamp duty payable under a *State law or *Territory law in respect of the supply. (2) This section has effect despite section 9-75 (which is about the value of taxable supplies). History S 78-95 inserted by No 177 of 1999, s 3 and Sch 1 item 95, effective 1 July 2000.

78-100 Settlements of claims for compensation under statutory compensation schemes (1) Subsection 38-60(1) and this Division apply in relation to a payment or supply made in settlement of a claim for compensation under a *statutory compensation scheme in the same way that they apply to a payment or supply made in settlement of a claim under an *insurance policy. Note: Subsection 38-60(1) provides that certain supplies to insurers are GST-free. History S 78-100(1) amended by No 75 of 2012, s 3 and Sch 1 items 2 to 4, by substituting “Subsection 38-60(1) and this Division apply” for “This Division applies”, substituting “they apply” for “it applies”, and inserting the note, applicable in relation to supplies of services to: (a) insurers; or (b) operators of compulsory third party schemes; or (c) Australian government agencies; made on or after 1 July 2012.

(2) For the purposes of the application of subsection 38-60(1) and this Division in relation to such a payment or supply: (a) the claim for compensation under the scheme is treated as a claim under an *insurance policy; and (b) the entity operating the scheme is treated as the insurer; and (c) an entity is treated as the entity insured if: (i) the entity’s payment of premiums, contributions or similar payments under the scheme, or payment of levy in connection with the scheme; or

(ii) the entity’s liability to pay premiums, contributions or similar payments under the scheme, or liability to pay levy in connection with the scheme; enabled the claim for compensation to arise; and (ca) those payments that that entity makes or is liable to make are treated as a premium it has paid; and (d) the supply of membership of, or participation in, the scheme is treated as the supply of an *insurance policy. History S 78-100(2) amended by No 75 of 2012, s 3 and Sch 1 item 5, by substituting “subsection 38-60(1) and this Division” for “this Division”, applicable in relation to supplies of services to: (a) insurers; or (b) operators of compulsory third party schemes; or (c) Australian government agencies; made on or after 1 July 2012. S 78-100(2) amended by No 92 of 2000, s 3 and Sch 8 item 4, by inserting para (ca), effective 1 July 2000.

(3) However, if the entity treated as the entity insured: (a) is liable to make payments referred to in paragraph (2)(c); and (b) has not made all those payments; for the purposes of sections 78-10 and 78-15, the entity’s entitlement to an input tax credit for the premium paid is taken to be what its entitlement would have been if it had made all those payments. History S 78-100(3) inserted by No 92 of 2000, s 3 and Sch 8 item 5, effective 1 July 2000. S 78-100 inserted by No 177 of 1999, s 3 and Sch 1 item 95, effective 1 July 2000.

78-105 Meaning of statutory compensation scheme A statutory compensation scheme is a scheme or arrangement: (a) that is established by an *Australian law; and (b) under which compensation is payable for particular kinds of injury, loss or damage; and (c) that is specified in the regulations, or that is of a kind specified in the regulations; but does not include a *compulsory third party scheme. Note: Divisions 79 and 80 deal with compulsory third party schemes. History S 78-105 amended by No 67 of 2003, s 3 and Sch 11 item 16, by inserting ``; but does not include a *compulsory third party scheme'' and the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. No 67 of 2003, Sch 11 item 17, contains the following saving provision: ``Saving of existing regulations The amendment of section 78-105 of the A New Tax System (Goods and Services Tax) Act 1999 by this Schedule does not affect the validity of regulations made for the purposes of that section, to the extent that the regulations do not relate to compulsory third party schemes.'' S 78-105 inserted by No 177 of 1999, s 3 and Sch 1 item 95, effective 1 July 2000.

Subdivision 78-F — Miscellaneous

78-110 Effect of judgments and court orders If: (a) an entity makes one or more of the following: (i) a payment of *money; (ii) a payment of *digital currency; (iii) a supply; in compliance with a judgment or order of a court relating to: (iv) a claim under an *insurance policy; or (v) a claim by an insurer in exercising rights of subrogation in respect of an insurance policy; or (vi) a claim for compensation under a *statutory compensation scheme; and (b) had the payment or supply been made in the absence of such a judgment or order, it would have been a payment or supply made in settlement of the claim; the payment or supply is treated as having been made in settlement of the claim. History S 78-110 amended by No 118 of 2017, s 3 and Sch 1 item 11, by substituting para (a), effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. Para (a) formerly read: (a) in compliance with a judgment or order of a court relating to: (i) a claim under an *insurance policy; or (ii) a claim by an insurer in exercising rights of subrogation in respect of an insurance policy; or (iii) a claim for compensation under a *statutory compensation scheme; an entity makes a payment of *money, makes a supply, or makes both a payment of money and a supply; and S 78-110 inserted by No 177 of 1999, s 3 and Sch 1 item 95, effective 1 July 2000.

78-115 Exclusion of certain Commonwealth, State or Territory insurance schemes This Division (other than sections 78-5 and 78-95) does not apply to an *insurance policy, or to a payment or supply made in settlement of a claim made under an insurance policy, if: (a) the policy was supplied under a scheme for insurance, or a *statutory compensation scheme, established by an *Australian law; and (b) that scheme is of a kind specified in the regulations. History S 78-115 inserted by No 177 of 1999, s 3 and Sch 1 item 95, effective 1 July 2000.

78-118 Portfolio transfers (1) If an insurer (the first insurer) enters into an arrangement, in the nature of a portfolio transfer, with another insurer for the other insurer: (a) to act as the insurer in relation to an *insurance policy; or (b) to meet the first insurer’s liabilities arising under an insurance policy; subsection 38-60(1) and this Division apply, from the time the arrangement takes effect, as if the other insurer were an insurer in relation to the policy. Note: Subsection 38-60(1) provides that certain supplies to insurers are GST-free. History

S 78-118(1) amended by No 75 of 2012, s 3 and Sch 1 items 6 and 7, by substituting “subsection 38-60(1) and this Division apply” for “this Division applies” and inserting the note, applicable in relation to supplies of services to: (a) insurers; or (b) operators of compulsory third party schemes; or (c) Australian government agencies; made on or after 1 July 2012.

(2) Without limiting subsection (1): (a) anything done after that time by the other insurer that, if it had been done by the first insurer, would have been done under the policy is taken, for the purposes of subsection 38-60(1) and this Division, to have been done by the other insurer under the policy; and (b) sections 78-10 and 78-30 apply as if the other insurer were the insurer that supplied the policy; and (c) section 78-18 applies as if the insurer that settles the claim referred to in paragraph 78-18(1)(b) or (3)(b) (as the case requires) has the *increasing adjustment under that section, regardless of which insurer was paid the excess to which the adjustment relates. History S 78-118(2) amended by No 75 of 2012, s 3 and Sch 1 item 8, by substituting “subsection 38-60(1) and this Division” for “this Division” in para (a), applicable in relation to supplies of services to: (a) insurers; or (b) operators of compulsory third party schemes; or (c) Australian government agencies; made on or after 1 July 2012. S 78-118 inserted by No 169 of 2001, s 3 and Sch 5 item 9A, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 January 2001.

78-120 HIH rescue package (1) If a payment of *money, a supply or both a payment of money and a supply are received by an entity from an *HIH rescue entity as *consideration for: (a) the entity transferring or surrendering rights under an *insurance policy held with an *HIH company; or (b) the entity transferring or surrendering rights against another entity that is insured under an insurance policy held with an HIH company; or (c) the entity transferring or surrendering rights against another entity in relation to a matter in relation to which the entity also has or had rights under an insurance policy held with an HIH company; this Division (other than sections 78-10, 78-15 and 78-40) applies to the payment or supply as if the HIH rescue entity made the payment or supply as the insurer in settlement of a claim under the insurance policy. (2) In particular: (a) this Division (other than sections 78-10, 78-15 and 78-40, subsection 78-50(1) and this section) applies as if: (i) references to an insurer were references to the *HIH rescue entity; and (ii) references to a claim under an *insurance policy were references to a request or claim to the HIH rescue entity for such a payment or supply; and (iii) references to a settlement of such a claim were references to the agreement to make such a payment or supply as consideration for the transfer or surrender; and

(b) sections 78-18, 78-42 and 78-55 apply as if references in those sections to payments of excess to the insurer under the policy were references to payments to the HIH rescue entity corresponding to such payments of excess; and (c) section 78-30 applies as if references in that section to settling a claim were references to providing the consideration for the transfer or surrender; and (d) section 78-100 applies as if references in that section to a claim for compensation under a *statutory compensation scheme were references to a claim made to the HIH rescue entity corresponding to a claim for compensation under the scheme. (3) This section does not affect the operation of sections 78-10, 78-15 and 78-40. History S 78-120 inserted by No 169 of 2001, s 3 and Sch 5 item 10, applicable: (a) in relation to net amounts for tax periods starting, or that started, on or after 15 March 2001; and (b) in relation to payments and supplies, of a kind referred to in section 78-120 of the A New Tax System (Goods and Services Tax) Act 1999, that are, or have been, made on or after 15 March 2001 to an entity that is neither registered nor required to be registered.

Division 79 — Compulsory third party schemes 79-1 What this Division is about Operators of compulsory third party schemes have adjustments which enable the net GST on the schemes to reflect correctly their margins after settlements of claims and other payments and supplies under the schemes are taken into account. The normal application of Division 78 to some insurance policy payments and supplies under the schemes is modified (see Subdivision 79-A). That Division is also extended so that it applies in a modified form to payments and supplies connected with, but not under, insurance policies (see Subdivision 79-B). For other settlements, and payments, provisions similar to Division 78 apply (see Subdivision 79-C). Certain adjustments are worked out using an “applicable average input tax credit fraction” (see Subdivision 79-D).

Note: Division 80 deals with use of settlement sharing arrangements by the operators of compulsory third party schemes. History S 79-1 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Table of Subdivisions 79-A

Modified application of Division 78 to certain compulsory third party scheme payments and supplies under insurance policies

79-B

Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies

79-C

Other payments and supplies under compulsory third party schemes

79-D

Compulsory third party scheme decreasing adjustments worked out using applicable average input tax credit fraction

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 (1) This section applies to a payment or supply if: (a) it is a payment or supply made under a *compulsory third party scheme; and (b) the payment or supply is made in settlement of a claim under an *insurance policy; and (c) the *premium selection test is satisfied; and (d) the payment or supply is not a payment or supply to which section 79-15 (about sole operator elections) applies.

Premium selection test (2) The premium selection test is satisfied if the amount of the premium or premiums for the policy resulted from: (a) an *operator of the *compulsory third party scheme offering a number of different premium amounts to the entity liable to pay the premium or premiums; and (b) that entity selecting a premium amount: (i) that was offered on the basis that there would be an entitlement to an input tax credit for some or all of the amount; or (ii) that was offered on the basis that there would be no entitlement to an input tax credit for any of the amount.

Input tax credit entitlement (3) If subparagraph (2)(b)(i) applies, then, for the purposes of sections 78-10 and 78-15: (a) there is taken to be an entitlement to an input tax credit for the premium paid in relation to the period during which the event giving rise to the claim happened; and (b) if the supply of the insurance policy was solely or partly a *taxable supply — the amount of the input tax credit is taken to equal the GST payable by the *operator for the taxable supply.

No input tax credit entitlement (4) If subparagraph (2)(b)(ii) applies, then, for the purposes of sections 78-10 and 78-15, there is taken to be no entitlement to an input tax credit for the premium paid in relation to the period during which the event giving rise to the claim happened. History S 79-5 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-10 Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied Decreasing adjustment (1) If: (a) subsection 79-5(3) applies to a payment or supply; and (b) after the *premium selection test was satisfied, the *operator became or becomes aware that there was actually no entitlement to an input tax credit for any of the amount of the premium or premiums paid in relation to the period during which the event giving rise to the claim happened; and

(c) if subsection 79-5(4) had applied, the operator would have been entitled to a *decreasing adjustment (the notional decreasing adjustment); then: (d) the operator has a decreasing adjustment whose amount is, subject to paragraph (e), equal to the notional decreasing adjustment; and (e) if one or more *increasing adjustments (each being a notional section 78-40 increasing adjustment) would have arisen, before the decreasing adjustment under paragraph (d) arose, under Division 19 because of section 78-40 applying in relation to the notional decreasing adjustment, the amount of the decreasing adjustment under paragraph (d) is reduced by the sum of the notional section 78-40 increasing adjustments; and (f) for the purposes of applying section 78-40 after the decreasing adjustment arises under this subsection, that decreasing adjustment is taken to arise under Division 78.

Increasing adjustment (2) If: (a) subsection 79-5(4) applies to a payment or supply; and (b) as a result, the *operator has a *decreasing adjustment (the original decreasing adjustment); and (c) after the *premium selection test was satisfied, the operator became or becomes aware that there actually was an entitlement to an input tax credit for some or all of the amount of the premium or premiums paid in relation to the period during which the event giving rise to the claim happened; then: (d) the operator has an increasing adjustment whose amount is, subject to paragraph (e), equal to the original decreasing adjustment; and (e) if one or more *increasing adjustments (each being a section 78-40 increasing adjustment) arose, before the increasing adjustment under paragraph (d) arose, under Division 19 because of section 78-40 applying in relation to the original decreasing adjustment, the amount of the increasing adjustment under paragraph (d) is reduced by the sum of the section 78-40 increasing adjustments; and (f) after the increasing adjustment arises under paragraph (d), no adjustment arises under Division 19 because of section 78-40 applying in relation to the original decreasing adjustment. History S 79-10(2) amended by No 83 of 2004, s 3 and Sch 7 item 2, by inserting “became or” after “the operator” in para (c), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 79-10 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-15 Application of sections 78-10 and 78-15 (about decreasing adjustments) where sole operator election to use average input tax credit entitlement (1) This section applies to a payment or supply if: (a) it is a payment or supply made under a *compulsory third party scheme; and (b) the payment or supply is made in settlement of a claim under an *insurance policy; and (c) there is only one *operator who issues insurance policies under the scheme; and (d) assuming the requirements of paragraph 78-10(2)(b) were satisfied, the operator would have a *decreasing adjustment under section 78-10 in respect of the payment or supply; and (e) an election under subsection (4) is in force during the *financial year in which the payment or

supply is made. (2) For the purposes of section 78-10, the *operator has a *decreasing adjustment under that section in relation to the payment or supply. (3) Section 78-15 does not apply to the *decreasing adjustment, but its amount is instead worked out using the applicable *average input tax credit fraction (see section 79-95). (4) The *operator may, in writing, elect that, from the start of a specified *financial year, any *decreasing adjustment in relation to all payments or supplies: (a) that are made during the financial year; and (b) to which paragraphs (1)(a), (b), (c) and (d) apply; are to be worked out using the applicable *average input tax credit fraction. History S 79-15(4) substituted by No 83 of 2004, s 3 and Sch 7 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 79-15(4) formerly read: (4) The *operator may, in writing, elect that, from the start of a specified *financial year, any *decreasing adjustment in relation to the payment or supply is to be worked out using the applicable *average input tax credit fraction.

(5) Subject to subsection (6), the election must be made before the start of the specified *financial year. (6) Subsection (5) does not apply if the election specifies the *financial year beginning on 1 July 2003 and is made before the end of 30 days after the day on which this section commences. (7) The election is in force during the specified *financial year and every later financial year, other than one that begins after a financial year in which the election is revoked. History S 79-15 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-20 Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery Payments or supplies in settlement of claims (1) For the purposes of sections 78-35, 78-40 and 78-75, a reference in those sections to a payment or supply made by an entity in settlement of a claim by an insurer in exercising the insurer’s rights of subrogation in respect of an *insurance policy includes a reference to a payment or supply that satisfies the following requirements: (a) the payment or supply is made by an entity in settlement of a claim by an *operator of a *compulsory third party scheme; (b) the claim was made by the operator in exercise of the operator’s rights to recover in respect of a payment or supply made under the compulsory third party scheme; (c) the claim was not made under an *insurance policy that is a policy of reinsurance.

Payments or supplies in compliance with court judgments etc. relating to claims (2) For the purposes of section 78-110, a reference in that section to a payment or supply made by an entity in compliance with a judgment or order of a court relating to a claim made by an insurer in exercising the insurer’s rights of subrogation in respect of an *insurance policy includes a reference to a payment or supply that satisfies the following requirements: (a) the payment or supply is made by an entity in compliance with a judgment or order of a court relating to a claim made by an *operator of a *compulsory third party scheme;

(b) the claim was made by the *operator in exercise of the operator’s rights to recover a payment or supply made under the *compulsory third party scheme; (c) the claim was not made under an insurance policy that is a policy of reinsurance. History S 79-20 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

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 (1) Subject to this section, a payment or supply is a CTP hybrid payment or supply if: (a) it is made in settlement of a claim for compensation under a *compulsory third party scheme; and (b) the claim would not have been made but for an *insurance policy issued under the scheme; and (c) the claim was not made under the insurance policy. (2) A payment or supply is not a CTP hybrid payment or supply if: (a) when the payment or supply is made, the entity that paid the premium for the *insurance policy cannot be located; and (b) that entity did not, at or before the time the *operator making the payment or supply was first made aware of the circumstances to which the payment or supply relates, inform the operator of the entitlement to an input tax credit for the CTP premium it paid; and (c) the *premium selection test was not satisfied in relation to the insurance policy. (2A) Subsection (2) does not apply if the cover under the *insurance policy commenced before 1 July 2003 (whether or not all or part of the premium on the policy was paid before that day). History S 79-25(2A) inserted by No 83 of 2004, s 3 and Sch 7 item 4, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(3) A payment or supply is not a CTP hybrid payment or supply if the *operator making the payment or supply was required to do so by law because of the bankruptcy or insolvency of another operator who is an insurer. History S 79-25 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-30 Application of Division 78 (1) Division 78 (other than section 78-100), as modified by Subdivision 79-A, applies in relation to a *CTP hybrid payment or supply as if it were a payment or supply made in settlement of a claim under the *insurance policy mentioned in paragraph 79-25(1)(b). (2) This section does not prevent Division 78 applying to a payment or supply under a *compulsory third party scheme if the payment or supply is made in settlement of a claim under an *insurance policy. History

S 79-30 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Subdivision 79-C — Other payments and supplies under compulsory third party schemes 79-35 Meaning of CTP compensation or ancillary payment or supply etc. Meaning of CTP compensation or ancillary payment or supply (1) A payment or supply is a CTP compensation or ancillary payment or supply if it is a *CTP compensation payment or supply or a *CTP ancillary payment or supply.

Meaning of CTP compensation payment or supply (2) A payment or supply is a CTP compensation payment or supply if (a) it is a payment or supply made under a *compulsory third party scheme; and (b) it is a payment or supply made in settlement of a claim for compensation under the scheme; and (c) it is not the case that the *operator making the payment or supply was required to do so by law because of the bankruptcy or insolvency of another operator who is an insurer; and (d) Division 78 does not apply in relation to the payment or supply; and (e) the payment or supply is not a *CTP dual premium or election payment or supply or a *CTP hybrid payment or supply.

Meaning of CTP ancillary payment or supply (3) A payment or supply is a CTP ancillary payment or supply if: (a) the payment or supply is made under a *compulsory third party scheme; and (b) the payment or supply is of a kind specified in the regulations; and (c) it is not the case that the *operator making the payment or supply was required to do so by law because of the bankruptcy or insolvency of another operator who is an insurer; and (d) Division 78 does not apply in relation to the payment or supply; and (e) the payment or supply is not a *CTP dual premium or election payment or supply or a *CTP hybrid payment or supply; and (f) the payment or supply is not made in settlement of a claim for compensation under the scheme; and (g) the payment or supply is not *consideration for a *creditable acquisition. History S 79-35 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-40 GST on CTP premiums is exclusive of stamp duty (1) The *value of a *taxable supply for which the *consideration includes an amount of *CTP premium is worked out as if the *price of the supply were reduced by the amount of any stamp duty payable under a *State law or *Territory law in respect of the supply. (2) This section has effect despite section 9-75 (which is about the value of taxable supplies).

History S 79-40 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-45 Exclusion of certain compulsory third party schemes This Subdivision (other than section 79-40) does not apply to a *compulsory third party scheme under which *CTP compensation or ancillary payments or supplies are made, or to a *CTP compensation or ancillary payment or supply, if the compulsory third party scheme is of a kind specified in the regulations. History S 79-45 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-50 Decreasing adjustments for CTP compensation or ancillary payments or supplies (1) An *operator of a *compulsory third party scheme has a decreasing adjustment if the operator makes a *CTP compensation or ancillary payment or supply under the scheme. (2) However, this section only applies if: (a) the payments of *CTP premium to the *operator that have been or are required to be made under the scheme are, or would be, *consideration for a *taxable supply; and (b) the *operator is *registered or *required to be registered. History S 79-50(2) amended by No 83 of 2004, s 3 and Sch 7 item 5 by inserting “to the *operator” after “premium” in para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(3) The *decreasing adjustment in relation to the payment or supply is worked out using the applicable *average input tax credit fraction (see section 79-95). History S 79-50 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-55 Increasing adjustments for payments of excess etc. under compulsory third party schemes (1) An *operator of a *compulsory third party scheme has an increasing adjustment if: (a) there is a payment of an excess to the operator under the scheme; and (b) the payment relates to a *CTP compensation payment or supply that the operator makes or has made; and (c) the operator makes, or has made, *creditable acquisitions or *creditable importations directly for the purpose of making the CTP compensation payment or supply. (2) The amount of the increasing adjustment is 1/11 of the amount that represents the extent to which the payment of excess relates to *creditable acquisition or *creditable importation made by the *operator directly for the purpose of making the *CTP compensation payment or supply. (3) An *operator of a *compulsory third party scheme has an increasing adjustment if: (a) there is a payment of an excess to the operator under the scheme; and (b) the operator makes, or has made, *creditable acquisitions or *creditable importations directly for

the purpose of making a *CTP compensation payment or supply to which the payment of excess would relate; and (c) the operator has not made any CTP compensation payment or supply to which the payment of excess relates. The amount of the increasing adjustment is 1/11 of the amount of the payment of excess. History S 79-55 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-60 Effect of settlements and payments under compulsory third party schemes (1) If an *operator of a *compulsory third party scheme makes a payment under the scheme, it is not treated as *consideration: (a) for an acquisition made by the operator; or (b) for a supply made to the operator by the entity to whom the payment was made; to the extent that the payment is a *CTP compensation or ancillary payment or supply. (2) If an *operator of a *compulsory third party scheme makes a supply under the scheme: (a) it is not a *taxable supply; and (b) it is not treated as *consideration for an acquisition made by the operator; and (c) it is not treated as *consideration for a supply made to the operator by the entity to whom the supply was made; to the extent that the supply is a *CTP compensation or ancillary payment or supply. (3) This section has effect despite section 9-5 (which is about what are taxable supplies), section 9-15 (which is about consideration) and section 11-5 (which is about what is a creditable acquisition). History S 79-60 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-65 Taxable supplies relating to recovery by operators of compulsory third party schemes (1) If: (a) an *operator of a *compulsory third party scheme has made a claim in relation to a *CTP compensation or ancillary payment or supply; and (b) the operator’s claim is made in exercising rights to recover in respect of that payment or supply; and (c) an entity makes one or more of the following in settlement of the operator’s claim: (i) a payment of *money; (ii) a payment of *digital currency; (iii) a supply; the payment or supply mentioned in paragraph (c) is not treated as *consideration for a supply made by the operator (whether or not the payment or supply is made to the operator), or for an acquisition made by the entity making the payment or supply (or payment and supply). History

S 79-65(1) amended by No 118 of 2017, s 3 and Sch 1 item 12, by substituting para (c), effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. Para (c) formerly read: (c) an entity: (i) makes a payment of *money; or (ii) makes a supply; or (iii) makes both a payment of money and a supply; in settlement of the operator’s claim;

(2) This section has effect despite section 9-15 (which is about consideration) and section 11-5 (which is about what is a creditable acquisition). History S 79-65 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-70 Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes (1) Division 19 applies in relation to a *decreasing adjustment that an *operator of a *compulsory third party scheme has under section 79-50 as if: (a) the adjustment were an input tax credit; and (b) either: (i) if the adjustment relates to a *CTP compensation payment or supply — the settlement of the claim to which the adjustment relates were a *creditable acquisition that the operator made; or (ii) if the adjustment relates to a *CTP ancillary payment or supply — the operator had made a creditable acquisition for which the payment or supply was the *consideration; and (c) any payment or supply made by another entity, in settlement of a claim made by the operator in exercising rights to recover from the other entity in respect of the settlement mentioned in subparagraph (b)(i) or the payment or supply mentioned in subparagraph (b)(ii), were a reduction in the consideration for the acquisition. History S 79-70(1) inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(2) Paragraph (1)(c) does not apply to a payment by another entity in relation to which an *increasing adjustment arises under section 80-30 or 80-70 (which are about settlement sharing arrangements). History S 79-70(2) inserted by No 83 of 2004, s 3 and Sch 7 item 6, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(3) This section does not apply in relation to a payment or supply that the operator receives in settlement of a claim under an *insurance policy that the operator entered into, as the entity insured, in relation to any liability to make a *CTP compensation or ancilliary payment or supply. History S 79-70(3) inserted by No 83 of 2004, s 3 and Sch 7 item 6, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-75 Adjustment events relating to increasing adjustments under section 79-55

Division 19 applies in relation to an *increasing adjustment that an *operator of a *compulsory third party scheme has under section 79-55 as if: (a) payments of excess to which the adjustment relates were *consideration for a *taxable supply that the operator made; and (b) the adjustment were the GST payable on the taxable supply; and (c) any refunds made by the operator of any of those payments of excess were reductions in the consideration for the supply. History S 79-75 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-80 Payments of excess under compulsory third party schemes are not consideration for supplies (1) The making of any payment by an entity is not treated as *consideration for a supply, to the entity or any other entity, to the extent that the payment is the payment of an excess to an *operator of a *compulsory third party scheme. (2) This section has effect despite section 9-15 (which is about consideration). History S 79-80 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-85 Supplies of goods to operators in the course of settling claims (1) A supply of goods is not a *taxable supply if it is solely a supply made under a *compulsory third party scheme to an *operator of the scheme in the course of settling a claim for compensation made under the scheme. (2) In working out the value of a *taxable supply that is partly a supply of goods made under a *compulsory third party scheme to an *operator of the scheme in the course of settling a claim for compensation made under the scheme, disregard the *consideration to the extent that it relates to the supply of those goods. (3) This section has effect despite section 9-5 (which is about what are taxable supplies) and section 9-75 (which is about the value of taxable supplies). History S 79-85 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-90 Effect of judgments and court orders (1) If: (a) a judgment or order of a court relates to a claim for compensation under a *compulsory third party scheme; and (aa) an entity makes one or more of the following in compliance with the judgment or order: (i) a payment of *money; (ii) a payment of *digital currency; (iii) a supply; and (b) had the payment or supply been made in the absence of such a judgment or order, it would have

been a *CTP compensation payment or supply or a CTP ancillary payment or supply; the payment or supply is treated as having been a CTP compensation payment or supply or a CTP ancillary payment or supply. History S 79-90(1) amended by No 118 of 2017, s 3 and Sch 1 item 13, by substituting para (a) and (aa) for para (a), effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. Para (a) formerly read: (a) in compliance with a judgment or order of a court relating to a claim for compensation under a *compulsory third party scheme, an entity makes a payment of *money, makes a supply, or makes both a payment of money and a supply; and

(2) If: (a) a judgment or order of a court relates to a claim by an *operator of a compulsory third party scheme exercising rights to recover from an entity in respect of a settlement made under the scheme; and (aa) an entity makes one or more of the following in compliance with the judgment or order: (i) a payment of *money; (ii) a payment of *digital currency; (iii) a supply; and (b) had the payment or supply been made in the absence of such a judgment or order, it would have been a settlement of a claim made in exercising rights to recover from an entity in respect of a settlement made under the scheme; the payment or supply is treated as having been made in settlement of the operator's claim made in exercising those rights. History S 79-90(2) amended by No 118 of 2017, s 3 and Sch 1 items 14 and 15, by substituting para (a) and (aa) for para (a) and “an entity” for “another entity” in para (b), effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. Para (a) formerly read: (a) in compliance with a judgment or order of a court relating to a claim by an *operator of a compulsory third party scheme exercising rights to recover from another entity in respect of a settlement made under the scheme, an entity makes a payment of *money, makes a supply, or makes both a payment of money and a supply; and History S 79-90 amended by No 83 of 2004, s 3 and Sch 7 item 7, by substituting para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Para (a) formerly read: (1) If: (a) in compliance with a judgment or order of a court relating to: (i) a claim for compensation under a *compulsory third party scheme; or (ii) a claim by an *operator of a compulsory third party scheme, exercising rights to recover from another entity in respect of a settlement made under the scheme; an entity makes a payment of *money, makes a supply, or makes both a payment of money and a supply; and S 79-90 amended by No 83 of 2004, s 3 and Sch 7 item 8, by inserting subsec (2), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 79-90 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

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

(1) If an *operator of a *compulsory third party scheme has a *decreasing adjustment in relation to a payment or supply that is to be worked out using the applicable *average input tax credit fraction, the amount of the *decreasing adjustment is as follows. (2) The amount is worked out using the formula:

where: applicable average input tax credit fraction is the *average input tax credit fraction for the *compulsory third party scheme concerned for the *financial year in which: (a) if the payment or supply is a *CTP compensation payment or supply — the accident or other incident to which the claim relates happened; or (b) if the payment or supply is a *CTP ancillary payment or supply — the payment or supply was made; or (c) if the payment or supply is a payment or supply to which section 79-15 applies — the accident or other incident to which the claim relates happened. payment or supply amount is the amount worked out in accordance with subsection (3). History S 79-95(2) amended by No 83 of 2004, s 3 and Sch 7 item 9, by inserting para (c), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Payment or supply amount (3) The payment or supply amount mentioned in subsection (2) is worked out using this method statement.

Method statement Step 1. Add together: (a) the sum of the payments of *money, or *digital currency, (if any) that are included in the payment or supply; and (b) the *GST inclusive market value of the supplies (if any) made by the *operator that are included in the payment or supply (other than supplies that would have been *taxable supplies but for section 78-25 or 79-60). Step 2. If, in relation to the payment or supply, any payments of an excess were made to the *operator, subtract from the step 1 amount the sum of all those payments (except to the extent that they are payments of excess to which section 78-18 or 79-55 applies). Step 3. Except where the payment or supply is a *CTP ancillary payment or supply, multiply the step 1 amount, or (if step 2 applies) the step 2 amount, by the following:                    11                     11 − Applicable average input tax credit fraction  where: applicable average input tax credit fraction has the meaning given by subsection (2). History S 79-95(3) amended by No 118 of 2017, s 3 and Sch 1 item 16, by inserting “, or *digital currency,” in para (a) of the method statement, step

1, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 79-95(3) (formula in step 3 of the method statement) substituted by No 83 of 2004, s 3 and Sch 7 item 10, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The formula in step 3 of the method statement formerly read:

“ 11  11 − Applicable average input tax credit percentage” 

Reduction for non-creditable insurance events (4) The amount of the *decreasing adjustment under subsection (1) is reduced to the extent (if any) that the payment or supply relates to one or more *non-creditable insurance events. History S 79-95 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

79-100 Meaning of average input tax credit fraction (1) Except where subsection (7) applies, the average input tax credit fraction for a *compulsory third party scheme for a *financial year is: (a) for the financial year beginning on 1 July 2000, 1 July 2001 or 1 July 2002 — nil; and (b) for the financial year beginning on 1 July 2003, 1 July 2004, 1 July 2005 or 1 July 2006 — the business vehicle use fraction for the scheme determined by the Minister under subsection (2); and (c) for any later financial year: (i) if subparagraph (ii) does not apply — the same fraction as the average input tax credit fraction for the scheme for the preceding financial year; or (ii) if, under subsection (3), the Minister determines the average input tax credit fraction for the scheme for the financial year — that fraction. History S 79-100(1) amended by No 110 of 2014, s 3 and Sch 5 item 1, by substituting “Minister” for “Treasurer” in paras (b) and (c), effective 16 October 2014.

Minister to determine business vehicle use fraction for 2003-04 to 2006-07 financial years using statistical information (2) As soon as practicable after the commencement of this section, the Minister must, in writing, determine the business vehicle use fraction (see subsection (4)) for each *compulsory third party scheme, using statistical information that: (a) relates to business and total use of vehicles in the State or Territory in which the scheme operates; and (b) was published on 27 June 2001 by the Australian Bureau of Statistics in respect of the period 1 November 1999 to 31 October 2000. History S 79-100(2) amended by No 110 of 2014, s 3 and Sch 5 item 3, by substituting “the Minister” for “the Treasurer”, effective 16 October 2014.

Minister to use later statistical information to determine whether average input tax credit fraction to be varied for later financial years (3) As soon as practicable after the beginning of each of the following *financial years (a determination

year): (a) the financial year that begins on 1 July 2006; (b) the financial years that begin on each 1 July that occurs 3 years, or a multiple of 3 years, after 1 July 2006; the Minister must, for each *compulsory third party scheme: (c) work out business vehicle use fractions (see subsection (4)) using each set of statistical information, relating to business and total use of vehicles in the State or Territory in which the scheme operates, published by the Australian Bureau of Statistics during the 3 financial years before the determination year; and (d) work out the average of those fractions (the new fraction); and (e) if the Minister considers the new fraction is significantly different from the average input tax credit fraction that would, disregarding this subsection, apply under subparagraph (1)(c)(i) for the scheme for the financial year (the operative year) following the determination year — in writing, determine that the new fraction is to be the average input tax credit fraction for the scheme for the operative year. History S 79-100(3) amended by No 110 of 2014, s 3 and Sch 5 item 5, by substituting “the Minister” for “the Treasurer” (wherever occurring), effective 16 October 2014.

Business vehicle use fraction (4) The business vehicle use fraction is the fraction of total vehicle use, in the State or Territory in which the *compulsory third party scheme operates, represented by business vehicle use.

Publication of revised statistical information (5) To avoid doubt, if, after publishing statistical information relating to business and total use of vehicles in a State or Territory, the Australian Bureau of Statistics publishes a revised or replacement version of that statistical information, that revision or replacement is to be disregarded for the purposes of this section.

Gazettal of determinations (6) The Minister must arrange for a copy of any determination that he or she makes under subsection (2) or (3) to be published in the Gazette. History S 79-100(6) amended by No 110 of 2014, s 3 and Sch 5 item 6, by substituting “Minister” for “Treasurer”, effective 16 October 2014.

Exception (7) If: (a) this section is being applied in working out the amount of a *decreasing adjustment that arises under section 79-15 (about sole operator elections); and (b) the cover under the *insurance policy concerned commenced before 1 July 2003; the average input tax credit fraction for the *compulsory third party scheme concerned is nil for all *financial years beginning on or after 1 July 2000. History S 79-100 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July

2000.

Division 80 — Settlement sharing arrangements 80-1 What this Division is about A series of adjustments arise if, under an arrangement, an operator of a compulsory third party scheme settles a claim, arising from one or more accidents or other incidents, covered by the arrangement and other operators are obliged to contribute payments to that operator in respect of the settlement.

History S 80-1 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Table of Subdivisions 80-A Insurance policy settlement sharing arrangements 80-B Nominal defendant settlement sharing arrangements 80-C Hybrid settlement sharing arrangements

Subdivision 80-A — Insurance policy settlement sharing arrangements 80-5 Meaning of insurance policy settlement sharing arrangement etc. Meaning of insurance policy settlement sharing arrangement (1) An insurance policy settlement sharing arrangement is an arrangement: (a) that relates to an accident or other incident or 2 or more related accidents or other incidents; and (b) to which the parties are the *operators of a *compulsory third party scheme or schemes who have issued *insurance policies to persons involved in the accidents or incidents; and (c) under which: (i) one party (the managing operator) is to make one or more payments or supplies in settlement of a claim, under the compulsory third party scheme or one of the compulsory third party schemes, relating to the accidents or incidents; and (ii) each other party (a contributing operator) is to make a payment to the *managing operator in respect of that operator settling the claim. History S 80-5(1) amended by No 83 of 2004, s 3 and Sch 7 item 11, by substituting “persons” for “owners or drivers” in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Meaning of managing operator’s payment or supply (2) If a payment or supply mentioned in subparagraph (1)(c)(i) is not a *CTP ancillary payment or supply, it is a managing operator’s payment or supply.

Meaning of contributing operator’s payment

(3) A payment mentioned in subparagraph (1)(c)(ii), to the extent that it is not a fee to the *managing operator for managing the process of making settlements under the arrangement, is a contributing operator’s payment. History S 80-5 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-10 Effect of becoming parties to industry deeds or entering into settlement sharing arrangements (1) An *operator of a *compulsory third party scheme does not make a *taxable supply by: (a) entering into, or becoming a party to, an *insurance policy settlement sharing arrangement; or (b) becoming a party to a deed created by or under a *State law or a *Territory law establishing a *compulsory third party scheme, that provides for an insurance policy settlement sharing arrangement. (2) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 80-10 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-15 Effect of contributing operator’s payment (1) A *contributing operator’s payment is not treated as *consideration for a supply by the *managing operator, or for an acquisition by the *contributing operator. (2) This section has effect despite section 9-15 (which is about consideration) and section 11-5 (which is about what is a creditable acquisition). History S 80-15 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-20 Managing operator’s payments or supplies (1) For the purposes of Divisions 78 and 79, a *managing operator’s payment or supply is treated as follows. (2) If the *managing operator is a party to the *insurance policy settlement sharing arrangement because it issued only one *insurance policy, the *managing operator’s payment or supply is treated as a payment or supply, made by the managing operator, in settlement of a claim relating to the accidents or incidents, under that insurance policy. (3) If the *managing operator is a party to the *insurance policy settlement sharing arrangement because it issued 2 or more *insurance policies, the *managing operator’s payment or supply is treated as a payment or supply made by the managing operator, in settlement of a claim relating to the accidents or incidents, under the insurance policies, and for that purpose is divided among the policies in equal proportions. Example: 3 vehicles are involved in an accident, 2 of which are covered by insurance policies issued by the managing operator and the other by a policy issued by a contributing operator. The managing operator makes a payment in settlement of a claim by an insured person in respect of the accident. For the purposes of Division 78 or 79, half of the payment will be treated as being made under each of the policies issued by the

managing operator.

History S 80-20 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-25 Contributing operator’s payment (1) For the purposes of Divisions 78 and 79, a *contributing operator’s payment is treated as follows. (2) If the *contributing operator is a party to the *insurance policy settlement sharing arrangement because it issued only one *insurance policy, the *contributing operator’s payment is treated as a payment or supply, made by the contributing operator, in settlement of a claim relating to the accidents or incidents, under that insurance policy. Example: Assume the same facts as in the example in section 80-20. The contributing operator who issued 1 of the 3 policies covering the vehicles in the accident makes a payment to the managing operator. For the purposes of Division 78 or 79, the payment (except to the extent that it represents a managing operator’s fee) will be treated as being made by the contributing operator under the insurance policy that it issued.

(3) If the *contributing operator is a party to the *insurance policy settlement sharing arrangement because it issued 2 or more *insurance policies, the *contributing operator’s payment is treated as a payment or supply, made by the contributing operator, in settlement of a claim relating to the accidents or incidents, under the insurance policies, and for that purpose is divided among the policies in equal proportions. History S 80-25 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-30 Managing operator’s increasing adjustment where contributing operator’s payment (1) If: (a) a *contributing operator’s payment is made; and (b) as a result of section 80-20, there was a *decreasing adjustment for the *managing operator under Division 78 or 79 in relation to the *managing operator’s payment or supply; there is an increasing adjustment for the managing operator of the following amount: *Contributing operator’s payment  Managing operator’s settlement   × *Decreasing adjustment  amount (see subsection (2)) 

Managing operator’s settlement amount (2) The managing operator’s settlement amount mentioned in subsection (1) is worked out using this method statement.

Method statement Step 1. Add together:

(a) the sum of the payments of *money, or *digital currency, (if any) that are included in the *managing operator’s payment or supply; and (b) the *GST inclusive market value of the supplies (if any) that are included in the *managing operator’s payment or supply (other than supplies that would have been *taxable supplies but for section 78-25 or 79-60). Step 2. If, in relation to the *managing operator’s payment or supply, any payments of an excess were made to the *managing operator, subtract from the step 1 amount the sum of all those payments (except to the extent that they are payments of excess to which section 78-18 or 79-55 applies). Example: Assume the same facts as in the examples in sections 80-20 and 80-25. Assume also that, as a result of section 80-20, there was a decreasing adjustment under Division 78 or 79 for the managing operator’s payment or supply. The managing operator has an increasing adjustment. It equals the part of the decreasing adjustment that is attributable to the managing operator’s payment or supply that was repaid by the contributing operator’s contribution.

History S 80-30(2) amended by No 118 of 2017, s 3 and Sch 1 item 17, by inserting “, or *digital currency,” in para (a) of the method statement, step 1, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. History S 80-30 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-35 Adjustment events relating to managing operator’s payment or supply Division 19 applies in relation to an *increasing adjustment that the *managing operator has under section 80-30 as a result of the making of a *managing operator’s payment or supply as if: (a) the *contributing operator’s payment were *consideration for a *taxable supply made by the managing operator; and (b) the adjustment were the GST payable on the taxable supply; and (c) any changes made to those payments were a change in the consideration for the supply. History S 80-35 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Subdivision 80-B — Nominal defendant settlement sharing arrangements 80-40 Meaning of nominal defendant settlement sharing arrangement etc. Meaning of nominal defendant settlement sharing arrangement (1) A nominal defendant settlement sharing arrangement is an arrangement: (a) that relates to an accident or other incident or 2 or more related accidents or other incidents; and (b) to which the parties are *operators of a *compulsory third party scheme, where they are parties because the person involved in the accidents or incidents was not covered under an *insurance policy; and

(c) under which: (i) one party (the managing operator) is to make one or more payments or supplies in settlement of a claim, under the compulsory third party scheme, relating to the accidents or incidents; and (ii) the other party, or one or more of the other parties, (each being a contributing operator) is to make a payment to the *managing operator in respect of that operator settling the claim. History S 80-40(1) amended by No 83 of 2004, s 3 and Sch 7 item 12, by substituting ``person'' for ``driver'' in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Meaning of managing operator's payment or supply (2) If a payment or supply mentioned in subparagraph (1)(c)(i) is not a *CTP ancillary payment or supply, it is a managing operator's payment or supply.

Meaning of contributing operator's payment (3) A payment mentioned in subparagraph (1)(c)(ii), to the extent that it is not a fee to the *managing operator for managing the process of making settlements under the arrangement, is a contributing operator's payment. History S 80-40 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-45 Nominal defendant settlement sharing arrangements to which this Subdivision applies This Subdivision applies to a *nominal defendant settlement sharing arrangement if its *managing operator is not a party to a *hybrid settlement sharing arrangement relating to the same accidents or incidents. History S 80-45 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-50 Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements (1) An *operator of a *compulsory third party scheme does not make a *taxable supply by: (a) entering into, or becoming a party to, a *nominal defendant settlement sharing arrangement to which this Subdivision applies; or (b) becoming a party to a deed created by or under a *State law or a *Territory law establishing a compulsory third party scheme, that provides for a nominal defendant settlement sharing arrangement to which this Subdivision applies. (2) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 80-50 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-55 Effect of contributing operator’s payment (1) A *contributing operator’s payment is not treated as *consideration for a supply by the *managing operator, or for an acquisition by the *contributing operator. (2) This section has effect despite section 9-15 (which is about consideration) and section 11-5 (which is about what is a creditable acquisition). History S 80-55 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-60 Managing operator’s payment or supply For the purposes of Division 79, a *managing operator’s payment or supply is treated as a *CTP compensation payment or supply. History S 80-60 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-65 Contributing operator’s payment For the purposes of Division 79, a *contributing operator’s payment is treated as a *CTP compensation payment or supply. History S 80-65 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-70 Managing operator’s increasing adjustment where contributing operator’s payment (1) If: (a) a *contributing operator’s payment is made; and (b) as a result of section 80-60, there was a *decreasing adjustment for the *managing operator under Division 79 in relation to the *managing operator’s payment or supply; there is an increasing adjustment for the managing operator of the following amount: *Contributing operator’s payment  Managing operator’s settlement   × *Decreasing adjustment  amount (see subsection (2)) 

Managing operator’s settlement amount (2) The managing operator’s settlement amount mentioned in subsection (1) is worked out using this method statement.

Method statement Step 1. Add together: (a) the sum of the payments of *money, or *digital currency, (if any) that are included in the *managing operator’s payment or supply; and

(b) the *GST inclusive market value of the supplies (if any) that are included in the *managing operator’s payment or supply (other than supplies that would have been *taxable supplies but for section 78-25 or 79-60). Step 2. If, in relation to the *managing operator’s payment or supply, any payments of an excess were made to the *managing operator, subtract from the step 1 amount the sum of all those payments (except to the extent that they are payments of excess to which section 78-18 or 79-55 applies). History S 80-70(2) amended by No 118 of 2017, s 3 and Sch 1 item 18, by inserting “, or *digital currency,” in para (a) of the method statement, step 1, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. History S 80-70 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-75 Adjustment events relating to managing operator’s payment or supply Division 19 applies in relation to an *increasing adjustment that the *managing operator has under section 80-70 as a result of the making of a *managing operator’s payment or supply as if: (a) the *contributing operator’s payment were *consideration for a *taxable supply made by the managing operator; and (b) the adjustment were the GST payable on the taxable supply; and (c) any changes made to those payments were a change in the consideration for the supply. History S 80-75 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Subdivision 80-C — Hybrid settlement sharing arrangements 80-80 Meaning of hybrid settlement sharing arrangement etc. Meaning of hybrid settlement sharing arrangement (1) A hybrid settlement sharing arrangement is an arrangement: (a) that relates to an accident or other incident or 2 or more related accidents or other incidents; and (b) to which the parties are: (i) an entity that is the *managing operator of a *nominal defendant settlement sharing arrangement, or entities that are managing operators of nominal defendant settlement sharing arrangements, that relate to the accidents or incidents; and (ii) an *operator or operators of a *compulsory third party scheme or schemes who have issued *insurance policies to persons involved in the accidents or incidents; and (c) under which: (i) one party (the managing operator) is to make one or more payments or supplies in settlement of a claim, under the compulsory third party scheme or one of the compulsory third party schemes involved, relating to the accidents or incidents; and (ii) each other party (a contributing operator) is to make a payment to the *managing operator in respect of that operator settling the claim.

History S 80-80(1) amended by No 83 of 2004, s 3 and Sch 7 item 13, by substituting ``persons'' for ``owners or drivers'' in para (b)(ii), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Meaning of managing operator's payment or supply (2) If a payment or supply mentioned in subparagraph (1)(c)(i) is not a *CTP ancillary payment or supply, it is a managing operator's payment or supply.

Meaning of contributing operator's payment (3) A payment mentioned in subparagraph (1)(c)(ii), to the extent that it is not a fee to the *managing operator for managing the process of making settlements under the arrangement, is a contributing operator's payment. History S 80-80 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

80-85 Subdivision 80-A to apply to hybrid settlement sharing arrangement, subject to exceptions In addition to its operation apart from this Subdivision, Subdivision 80-A has effect, subject to sections 8090 and 80-95, as if a *hybrid settlement sharing arrangement were an *insurance policy settlement sharing arrangement. History S 80-85 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

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 If: (a) the entity that is the *managing operator of the *hybrid settlement sharing arrangement is a party to that arrangement because it is also the managing operator of a *nominal defendant settlement sharing arrangement; and (b) the entity makes a payment or supply that, as a result of section 80-85, is a *managing operator’s payment or supply under the hybrid settlement sharing arrangement; then: (c) Subdivision 80-A does not have any other effect in relation to the payment or supply in accordance with section 80-85; but (d) Subdivision 80-B (other than section 80-45) applies in relation to the payment or supply as if it were a managing operator’s payment or supply under the nominal defendant settlement sharing arrangement and the entity were not party to the hybrid settlement sharing arrangement. History S 80-90 amended by No 41 of 2005, s 3 and Sch 10, item 7, by substituting “*nominal defendent settlement sharing arrangement” for “*nominal defendent sharing arrangement” in para (a), applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. S 80-90 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

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 If: (a) an entity that is a *contributing operator of the *hybrid settlement sharing arrangement is a party to that arrangement because it is also the *managing operator of a *nominal defendant settlement sharing arrangement; and (b) the entity makes a payment that, as a result of section 80-85, is a *contributing operator’s payment under the hybrid settlement sharing arrangement; then: (c) Subdivision 80-A does not have any other effect in relation to the payment or supply in accordance with section 80-85; but (d) Subdivision 80-B (other than section 80-45) applies in relation to the payment as if it were a *managing operator’s payment or supply under the nominal defendant settlement sharing arrangement and the entity were not party to the hybrid settlement sharing arrangement. History S 80-95 amended by No 41 of 2005, s 3 and Sch 10, item 8, by substituting “*nominal defendent settlement sharing arrangement” for “*nominal defendent sharing arrangement” in para (a), applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. S 80-95 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Division 81 — Payments of taxes, fees and charges History Div 81 substituted by No 41 of 2011, s 3 and Sch 4 item 2, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. No 41 of 2011, s 3 and Sch 4 item 16 contains the following application provision: 16 Application provision (1) The amendments made apply in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. (2) However, the amendments do not apply in relation to a payment, or a discharge of a liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed before 1 July 2012 if the payment is of a kind specified by legislative instrument (a Division 81 determination): (a) made for the purposes of subsection 81-5(2) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) in force immediately before 27 June 2011. (3) Despite the repeal of subsection 81-5(2) of the A New Tax System (Goods and Services Tax) Act 1999, a Division 81 determination continues to have effect, after 27 June 2011 and before 1 July 2012, as if the repeal had not happened. Div 81 formerly read: Division 81 — Payments of taxes, fees and charges 81-1 What this Division is about

GST applies to payments of taxes, fees and charges, except those taxes, fees and charges that are excluded from the GST by a determination of the Treasurer.

S 81-1 amended by No 176 of 1999, s 3 and Sch 1 item 90, by substituting “, fees and” for “and other’’ (wherever occurring), effective 1 July 2000.

81-5 Payments of taxes etc. can constitute consideration (1) The payment of any *Australian tax, fee or charge (other than the GST) that you make, or the discharging of your liability to make such a payment, is to be treated as the provision of *consideration, to the entity to which the tax, fee or charge is payable, for a supply that the entity makes to you. Note: Under Division 82, the payment might not be treated as consideration for a supply if it is in return for an Australian government agency supplying a right to develop land.

S 81-5(1) note inserted by No 97 of 2002, s 3 and Sch 1 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 81-5(1) amended by No 176 of 1999, s 3 and Sch 1 item 92, by inserting “, fee or charge” after “tax” (wherever occurring), effective 1 July 2000.

(2) However, the payment of any *Australian tax, fee or charge that is specified, by legislative instrument, by the Treasurer, or the discharging of a liability to make such a payment, is not the provision of *consideration. S 81-5(2) amended by No 58 of 2006, s 3 and Sch 7 item 220, by substituting “, by legislative instrument, by the Treasurer” for “in a written determination of the Treasurer”, effective 22 June 2006. S 81-5(2) amended by No 176 of 1999, s 3 and Sch 1 item 93, by inserting “, fee or charge” after “tax”, effective 1 July 2000.

(3) (Repealed by No 58 of 2006) S 81-5(3) repealed by No 58 of 2006, s 3 and Sch 7 item 221, effective 22 June 2006. S 81-5(3) formerly read: (3) A determination by the Treasurer under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

(4) This section has effect despite section 9-15 (which is about consideration). 81-10 Supplies need not be connected with Australia if the consideration is the payment of tax etc. (1) The fact that a supply is not *connected with Australia does not stop the supply being a *taxable supply if the *consideration for the supply is the payment of any *Australian tax, fee or charge, or the discharging of a liability to make such a payment. S 81-10(1) amended by No 176 of 1999, s 3 and Sch 1 item 95, by inserting “, fee or charge” after “tax”, effective 1 July 2000.

(2) This section has effect despite section 9-5 (which is about taxable supplies). Div 81 heading substituted by No 176 of 1999, s 3 and Sch 1 item 89, effective 1 July 2000. The heading formerly read: Division 81 — Payments of taxes

81-1 What this Division is about GST does not apply to payments of taxes, fees and charges that are excluded from the GST by this Division or by regulations. GST applies to certain taxes, fees and charges prescribed by regulations.

History S 81-1 substituted by No 41 of 2011, s 3 and Sch 4 item 2, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For former wording and application provision, see note under Div 81 heading.

81-5 Effect of payment of tax Australian tax not consideration (1) A payment, or the discharging of a liability to make a payment, is not the provision of *consideration to the extent the payment is an *Australian tax.

Regulations may provide for exceptions (2) However, a payment you make, or a discharging of your liability to make a payment, is treated as the provision of *consideration to the extent the payment is an *Australian tax that is, or is of a kind, prescribed by the regulations. (3) For the purposes of subsection (2), the *consideration is taken to be provided to the entity to which the tax is payable, for a supply that the entity makes to you. History S 81-5 substituted by No 41 of 2011, s 3 and Sch 4 item 2, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For former wording and application provision, see note under Div 81 heading.

81-10 Effect of payment of certain fees and charges Certain fees and charges not consideration (1) A payment, or the discharging of a liability to make a payment, is not the provision of *consideration to the extent the payment is an *Australian fee or charge that is of a kind covered by subsection (4) or (5).

Prescribed fees and charges treated as consideration (2) However, a payment you make, or a discharging of your liability to make a payment, is treated as the provision of *consideration to the extent the payment is an *Australian fee or charge that is, or is of a kind, prescribed by the regulations. (3) For the purposes of subsection (2), the *consideration is taken to be provided to the entity to which the fee or charge is payable, for a supply that the entity makes to you.

Fees or charges paid for permissions etc. (4) This subsection covers a fee or charge if the fee or charge: (a) relates to; or (b) relates to an application for; the provision, retention, or amendment, under an *Australian law, of a permission, exemption, authority or licence (however described).

Fees or charges relating to information and record-keeping etc. (5) This subsection covers a fee or charge paid to an *Australian government agency if the fee or charge relates to the agency doing any of the following: (a) recording information; (b) copying information; (c) modifying information; (d) allowing access to information; (e) receiving information; (f) processing information; (g) searching for information. History S 81-10 substituted by No 41 of 2011, s 3 and Sch 4 item 2, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For former wording and application provision, see note under Div 81 heading.

81-15 Other fees and charges that do not constitute consideration The regulations may provide that the payment of a prescribed *Australian fee or charge, or of an Australian fee or charge of a prescribed kind, or the discharging of a liability to make such a payment, is not the provision of *consideration. History S 81-15 inserted by No 41 of 2011, s 3 and Sch 4 item 2, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading.

81-20 Division has effect despite sections 9-15 and 9-17 This Division has effect despite sections 9-15 and 9-17 (which are about consideration). History S 81-20 amended by No 75 of 2012, s 3 and Sch 2 item 10, by substituting “sections 9-15 and 9-17 (which are about consideration)” for “section 9-15 (which is about consideration)”, applicable, and taken to have applied, from 1 July 2012. S 81-20 inserted by No 41 of 2011, s 3 and Sch 4 item 2, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading.

81-25 Retrospective application of regulations Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to regulations made for the purposes of subsection 81-5(2) or 81-10(2) or section 81-15. History S 81-25 substituted by No 126 of 2015, s 3 and Sch 1 item 21, effective 5 March 2016. S 81-25 formerly read: 81-25 Date of effect of regulations Despite subsection 12(2) of the Legislative Instruments Act 2003, regulations made for the purposes of subsection 81-5(2), 81-10(2) or section 81-15 may be expressed to take effect from a date before the regulations are registered under that Act. S 81-25 inserted by No 41 of 2011, s 3 and Sch 4 item 2, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading.

Division 82 — Supplies in return for rights to develop land History Div 82 inserted by No 97 of 2002, s 3 and Sch 1 item 4, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

82-1 What this Division is about GST does not apply to transactions for making supplies (commonly referred to as in kind developer contributions) in return for the supply by an Australian government agency of a right to develop land.

History S 82-1 inserted by No 97 of 2002, s 3 and Sch 1 item 4, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

82-5 Supplies of rights to develop land do not constitute consideration in certain cases (1) The supply, by an *Australian government agency, of a right to develop land is not treated as *consideration for another supply if the other supply complies with requirements imposed by or under an *Australian law. (2) It does not matter whether the other supply is made to the *Australian government agency. (3) This section has effect despite section 9-15 (which is about consideration). History S 82-5 inserted by No 97 of 2002, s 3 and Sch 1 item 4, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

82-10 Supplies by Australian government agencies of rights to develop land are not

for consideration (1) The supply, by an *Australian government agency, of a right to develop land is treated as a supply that is not made for *consideration to the extent that it is made in return for another supply that complies with requirements imposed by or under an *Australian law. (2) It does not matter whether the other supply is made to the *Australian government agency. (3) If the other supply constitutes the payment of: (a) an *Australian tax prescribed by regulations made for the purposes of subsection 81-5(2); or (b) an *Australian fee or charge prescribed by regulations made for the purposes of subsection 8110(2); this section overrides those regulations in relation to the payment. History S 82-10(3) substituted by No 41 of 2011, s 3 and Sch 4 item 3, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. S 82-10(3) formerly read: (3) If the other supply constitutes the payment of an *Australian tax, fee or charge to which subsection 81-5(1) applies, this section overrides subsection 81-5(1) in relation to the payment.

(4) This section has effect despite section 9-15 (which is about consideration). History S 82-10 inserted by No 97 of 2002, s 3 and Sch 1 item 4, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Division 83 — Non-residents making supplies connected with the indirect tax zone History Div 83 heading amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. Div 83 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.

83-1 What this Division is about

The GST on taxable supplies made by non-residents can, with the agreement of the recipients, be ``reverse charged'' to the recipients.

History S 83-1 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.

83-5 “Reverse charge” on supplies made by non-residents (1) The GST on a *taxable supply is payable by the *recipient of the supply, and is not payable by the supplier, if: (a) the supplier is a *non-resident; and (b) the supplier does not make the supply through an *enterprise that the supplier *carries on in the indirect tax zone; and (c) the recipient is *registered or *required to be registered; and (d) the supplier and the recipient agree that the GST on the supply be payable by the recipient.

History S 83-5(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (b), applicable to a tax period that commences on or after 1 July 2015.

(2) However, this section does not apply to: (a) a supply that is a *taxable supply under section 84-5 (which is about offshore supplies); or (b) a taxable supply made by a *non-resident through a *resident agent; or (c) a supply that is disregarded under paragraph 188-15(3)(b) or (c) or 188-20(3)(b) or (c) (which are about supplies of rights or options offshore). Note: GST on these taxable supplies is payable by the resident agent: see section 57-5. History S 83-5(2) amended by No 77 of 2017, s 3 and Sch 1 item 24, by omitting “other than goods or real property” after “offshore supplies” from para (a), effective 1 July 2017. For application provisions, see note under Div 146 heading. S 83-5(2) amended by No 52 of 2016, s 3 and Sch 1 item 18, by substituting “section 84-5” for “Division 84” in para (a), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 83-5(2) amended by No 77 of 2005, s 3 and Sch 3 items 4 and 4A, by substituting “that is a *taxable supply under Division 84” for “that is not *connected with Australia but that is a *taxable supply because of Division 84” and inserting para (c), applicable to supplies made on or after 1 October 2005.

(3) This section has effect despite section 9-40 (which is about liability for the GST). History S 83-5 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.

83-10 Recipients who are members of GST groups (1) If section 83-5 applies to a *taxable supply but the *recipient of the supply is a *member of a *GST group, the GST on the supply: (a) is payable by the *representative member; and (b) is not payable by the member (unless the member is the representative member). (2) This section has effect despite section 83-5. History S 83-10 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.

83-15 Recipients who are participants in GST joint ventures (1) If section 83-5 applies to a *taxable supply but the *recipient of the supply is a *participant in a *GST joint venture and the supply is made, on the recipient's behalf, by the *joint venture operator of the GST joint venture in the course of activities for which the joint venture was entered into, the GST on the supply: (a) is payable by the joint venture operator; and (b) is not payable by the participant. (2) This section has effect despite section 83-5. History S 83-15 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.

83-20 The amount of GST on ``reverse charged'' supplies made by non-residents

(1) The amount of GST on a supply to which section 83-5, 83-10 or 83-15 applies is 10% of the *price of the supply. (2) This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies). History S 83-20 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.

83-25 When non-residents must apply for registration (1) A *non-resident need not apply to be *registered under this Act if the non-resident's *GST turnover would not meet the *registration turnover threshold but for the *taxable supplies of the non-resident that are taxable supplies to which section 83-5 applies. History S 83-25(1) amended by No 80 of 2007, s 3 and Sch 2 item 19, by substituting “*GST turnover” for “*annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2) It does not matter whether the *non-resident is *required to be registered. (3) This section has effect despite section 25-1 (which is about when entities must apply for registration). History S 83-25 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.

83-30 When the Commissioner must register non-residents (1) The Commissioner need not *register a *non-resident if the Commissioner is satisfied that the nonresident's *GST turnover would not meet the *registration turnover threshold but for the *taxable supplies of the non-resident that are taxable supplies to which section 83-5 applies. History S 83-30(1) amended by No 80 of 2007, s 3 and Sch 2 item 20, by substituting “*GST turnover” for “*annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2) It does not matter whether the *non-resident is *required to be registered. (3) This section has effect despite section 25-5 (which is about when the Commissioner must register an entity). History S 83-30 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.

83-35 Tax invoices not required for ``reverse charged'' supplies made by nonresidents (1) A *non-resident is not required to issue a *tax invoice for a *taxable supply of the non-resident that is a taxable supply to which section 83-5 applies. (2) Subsection (1) has effect despite section 29-70 (which is about the requirement to issue tax invoices). (3) Subsection 29-10(3) does not apply in relation to a *creditable acquisition made by an entity as a result of being the *recipient of a *taxable supply to which section 83-5 applies. History S 83-35 inserted by No 92 of 2000, s 3 and Sch 3 item 12, effective 1 July 2000.

Division 84 — Offshore supplies History Div 84 heading substituted by No 77 of 2017, s 3 and Sch 1 item 25, effective 1 July 2017. For application provisions, see note under Div 146 heading. The heading formerly read: Division 84 — Offshore supplies other than goods or real property

Subdivision 84-A — Offshore supplies that are taxable supplies, and “reverse charged”, under this Subdivision History Subdiv 84-A heading substituted by No 77 of 2017, s 3 and Sch 1 item 26, effective 1 July 2017. For application provisions, see note under Div 146 heading. Heading formerly read: Subdivision 84-A — Intangible supplies from offshore that are taxable supplies under this Subdivision Subdiv 84-A heading inserted by No 52 of 2016, s 3 and Sch 1 item 19, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-1 What this Subdivision is about This Subdivision deals with certain supplies taking place outside the indirect tax zone. The GST on a supply that is a taxable supply under this Subdivision is “reverse charged” to the recipient of the supply.

History S 84-1 amended by No 77 of 2017, s 3 and Sch 1 item 27, by substituting “certain supplies” for “supplies (of things other than goods or real property)”, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-1 amended by No 52 of 2016, s 3 and Sch 1 item 21, by substituting “Subdivision” for “Division” (wherever occurring), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 84-1 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 84-1 substituted by No 77 of 2005, s 3 and Sch 3 item 5, applicable to supplies made on or after 1 October 2005. S 84-1 formerly read: 84-1 What this Division is about In some limited cases, supplies (of things other than goods or real property) taking place outside Australia are brought within the GST system.

84-5 Offshore supplies that are taxable supplies under this Subdivision (1) A supply is a taxable supply (except to the extent that it is *GST-free or *input taxed) if: (a) the supply is for *consideration; and (b) the *recipient of the supply is *registered, or *required to be registered; and (c) the supply is covered by the third column of this table. Offshore supplies that are taxable supplies under this Subdivision Item

Topic

These supplies are covered …

1

Intangible supply — general

a supply of anything other than goods or *real property if:

2

Intangible supply — right or

(a)

the supply is not *connected with the indirect tax zone; and

(b)

the *recipient of the supply satisfies the purpose test in subsection (1A).

a supply of anything other than goods or *real property if:

option

3

Intangible supply — supplier believed recipient was not a consumer

4

Low value goods — general

5

Low value goods — supplier believed recipient was not a consumer

(a)

the supply is *connected with the indirect tax zone because of paragraph 9-25(5)(c); and

(b)

the *recipient of the supply satisfies the purpose test in subsection (1A).

a supply of anything other than goods or *real property if: (a)

the supply is *connected with the indirect tax zone because of paragraph 9-25(5)(d); and

(b)

under section 84-100, the *GST law applies in relation to the supplier as if the *recipient was not an *Australian consumer of the supply; and

(c)

the *ABN of the recipient, or the other identifying information prescribed under subsection 84-100(4) relating to the recipient, has been disclosed to the supplier; and

(d)

the recipient has provided to the supplier a declaration or information that indicates that the recipient is *registered.

an *offshore supply of low value goods if: (a)

the supply is not *connected with the indirect tax zone; and

(b)

the *recipient of the supply satisfies the purpose test in subsection (1A); and

(c)

the importation of the goods is not a *taxable importation on which the recipient is liable to pay GST.

an *offshore supply of low value goods if: (a)

the supply is *connected with the indirect tax zone solely because of Subdivision 84-C; and

(b)

under section 84-105, the *GST law applies in relation to the supplier as if the *recipient was not a *consumer of the supply; and

(c)

the importation of the goods is not a *taxable importation on which the recipient is liable to pay GST.

History S 84-5(1) substituted by No 77 of 2017, s 3 and Sch 1 item 29, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-5(1) formerly read: (1) A supply of anything other than goods or *real property that is: (a) a supply not *connected with the indirect tax zone; or (b) a supply connected with the indirect tax zone because of paragraph 9-25(5)(c); or (ba) subject to subsections (1A) and (1B), a supply connected with the indirect tax zone because of paragraph 9-25(5)(d); is a taxable supply if: (c) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and (ca) the recipient of the supply does not acquire the thing supplied solely for a *creditable purpose; and (d) the supply is for *consideration; and (e) the recipient is *registered or *required to be registered. However, the supply is not a *taxable supply to the extent that it is *GST-free or *input taxed.

S 84-5(1) amended by No 52 of 2016, s 3 and Sch 1 item 23, by inserting para (ba), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 84-5(1) amended by No 52 of 2016, s 3 and Sch 2 item 9, by substituting para (c) and (ca) for para (c), applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. Para (c) formerly read: (c) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone, but not solely for a *creditable purpose; and S 84-5(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 84-5(1) substituted by No 77 of 2005, s 3 and Sch 3 item 7, applicable to supplies made on or after 1 October 2005. S 84-5(1) formerly read: 84-5 Intangible supplies from offshore may be taxable supplies (1) A supply of anything other than goods or *real property that is a supply not *connected with Australia is a taxable supply if: (a) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in Australia, but not solely for a *creditable purpose; and (b) the supply is for *consideration; and (c) the recipient is *registered, or *required to be registered. However, the supply is not a *taxable supply to the extent that it is *GST-free or *input taxed.

(1A) The purpose test referred to in items 1, 2 and 4 of the table in subsection (1) is that: (a) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and (b) the recipient does not acquire the thing supplied solely for a *creditable purpose. History S 84-5(1A) substituted by No 77 of 2017, s 3 and Sch 1 item 29, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-5(1A) formerly read: (1A) Paragraph (1)(ba) applies to a supply only if: (a) under section 84-100, the *GST law applies in relation to the supplier as if the *recipient of the supply was not an *Australian consumer of the supply; and (b) the *ABN of the recipient of the supply, or the other identifying information prescribed under subsection 84-100(4) relating to the recipient, has been disclosed to the supplier; and (c) the recipient has provided to the supplier a declaration or information that indicates that the recipient is *registered. S 84-5(1A) inserted by No 52 of 2016, s 3 and Sch 1 item 24, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

(1B) However, items 3 and 5 of the table in subsection (1) only cover a supply to the extent that it is *connected with the indirect tax zone solely because of: (a) for item 3 — paragraph 9-25(5)(d); or (b) for item 5 — Subdivision 84-C. History S 84-5(1B) substituted by No 77 of 2017, s 3 and Sch 1 item 29, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-5(1B) formerly read: (1B) Without limiting subsection (1A), paragraph (1)(ba) applies to a supply only to the extent that it is connected with the indirect tax zone solely because of paragraph 9-25(5)(d). S 84-5(1B) inserted by No 52 of 2016, s 3 and Sch 1 item 24, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

(1C) (Repealed by No 77 of 2017) History S 84-5(1C) repealed by No 77 of 2017, s 3 and Sch 1 item 29, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-5(1C) formerly read: (1C) To the extent that paragraph (1)(ba) applies to a supply, disregard paragraphs (1)(c) and (ca). S 84-5(1C) inserted by No 52 of 2016, s 3 and Sch 1 item 24, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

(2) For the purposes of this section, in determining whether the *recipient is *required to be registered, what would be the *value of such supplies (if they were *taxable supplies) is to be counted towards the recipient’s *GST turnover. History S 84-5(2) amended by No 77 of 2017, s 3 and Sch 1 item 30, by substituting “this section” for “paragraph (1)(e)”, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-5(2) amended by No 80 of 2007, s 3 and Sch 2 item 21, by substituting “*GST turnover” for “*annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 84-5(2) amended by No 77 of 2005, s 3 and Sch 3 item 8, by substituting “paragraph (1)(e)” for “paragraph (1)(c)”, applicable to supplies made on or after 1 October 2005.

(3) This section has effect despite section 9-5 (which is about what is a taxable supply).

84-10 “Reverse charge” on offshore supplies (1) The GST on a supply that is a *taxable supply because of section 84-5: (a) is payable by the *recipient of the supply; and (b) is not payable by the supplier. (2) This section has effect despite section 9-40 (which is about liability for the GST). (3) If a supply is a taxable supply under both sections 9-5 and 84-5, GST is only payable under this section (instead of section 9-40). History S 84-10(3) inserted by No 77 of 2005, s 3 and Sch 3 item 9, applicable to supplies made on or after 1 October 2005.

84-12 The amount of GST on offshore supplies that are “reverse charged” (1) The amount of GST on a supply that is a *taxable supply because of section 84-5 is 10% of the *price of the supply. (2) This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies). Note: Section 9-90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section. History S 84-12(2) amended by No 92 of 2000, s 3 and Sch 6 item 6, by inserting the Note at the end, effective 1 July 2000. S 84-12 inserted by No 176 of 1999, s 3 and Sch 1 item 96, effective 1 July 2000.

84-13 The amount of input tax credits relating to offshore supplies (1) The amount of the input tax credit for a *creditable acquisition that relates to a supply that is a *taxable supply because of section 84-5 is as follows: Full input tax  credit 

×

  Extent of creditable purpose

×

Extent of  consideration 

where: extent of consideration is: (a) if the *recipient is the supplier’s *associate and the supply is without *consideration — 100%; or (b) in any other case — the extent to which you provide, or are liable to provide, the consideration for the acquisition, expressed as a percentage of the total consideration for the acquisition.

History Definition of “extent of consideration” substituted by No 52 of 2016, s 3 and Sch 2 item 10, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. The definition formerly read: [extent of consideration ] is the extent to which you provide, or are liable to provide, the *consideration for the acquisition, expressed as a percentage of the total consideration for the acquisition.

extent of creditable purpose is the extent to which the *creditable acquisition is for a *creditable purpose, expressed as a percentage of the total purpose of the acquisition. full input tax credit is 11/10 of what would have been the amount of the input tax credit for the acquisition if: (a) the supply had been or is a *taxable supply otherwise than because of section 84-5; and (b) the acquisition had been made solely for a creditable purpose; and (c) you had provided, or had been liable to provide, all of the consideration for the acquisition. History S 84-13(1) amended by No 77 of 2005, s 3 and Sch 3 item 10, by inserting “or is” after “had been” in para (a) of the definition of “full input tax credit”, applicable to supplies made on or after 1 October 2005.

(1A) However, if: (a) an *annual apportionment election that you have made has effect at the end of the tax period to which the input tax credit is attributable; and (b) the acquisition is not an acquisition of a kind specified in the regulations made for the purposes of paragraph 131-40(1)(b); the amount of the input tax credit on the acquisition is worked out under section 131-40 as if full input tax credit had the same meaning in subsection 131-40(2) as it has in subsection (1) of this section. History S 84-13(1A) inserted by No 134 of 2004, s 3 and Sch 2 item 12, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

(2) This section has effect despite: (a) sections 11-25 and 11-30 (which are about the amount of input tax credits for creditable acquisitions); and (b) section 72-45 (which is about the amount of input tax credits on an acquisition from an associate without consideration). History S 84-13(2) substituted by No 52 of 2016, s 3 and Sch 2 item 11, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. S 84-13(2) formerly read: (2) This section has effect despite sections 11-25 and 11-30 (which are about the amount of input tax credits for creditable acquisitions). History S 84-13 inserted by No 176 of 1999, s 3 and Sch 1 item 96, effective 1 July 2000.

84-14 Supplies relating to employee share ownership schemes This Subdivision does not apply to a supply, to the extent that it is a supply relating to an *employee share scheme, if: (a) the *recipient of the supply is not an entity that has acquired, or may in the future acquire, an ESS

interest (within the meaning of the *ITAA 1997) under the scheme; and (b) Subdivision 83A-B or 83A-C of the ITAA 1997 applies to any ESS interest (within the meaning of that Act) acquired under the scheme; and (c) either: (i) the *recipient of the supply is a *100% subsidiary of the supplier; or (ii) the supply is a transfer that is taken to be a supply because of section 84-15. History S 84-14 amended by No 52 of 2016, s 3 and Sch 1 item 25, by substituting “This Subdivision” for “This Division”, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 84-14 amended by No 133 of 2009, s 3 and Sch 1 item 6, by substituting paras (a) and (b), applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997. Paras (a) and (b) formerly read: (a) the *recipient of the supply is not an entity that has acquired, or may in the future acquire, a share, right or stapled security (within the meaning of Division 13A of Part III of the *ITAA 1936) under the scheme; and (b) Division 13A of Part III of the *ITAA 1936 applies to discounts (within the meaning of that Division) given in relation to any acquisitions of shares, rights or stapled securities (within the meaning of that Division) under the scheme; and S 84-14 amended by No 56 of 2007, s 3 and Sch 3 items 8 and 9, by substituting “share, right or stapled security (within the meaning of Division 13A of Part III of the *ITAA 1936)” for “share or right” in para (a) and substituting “shares, rights or stapled securities (within the meaning of that Division)” for “shares or rights” in para (b), effective 12 April 2007. No 56 of 2007, s 3 and Sch 3 item 39 contains the following application provision: (1) The amendments made by this Schedule apply to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006. (2) In this item: acquisition has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936. S 84-14 inserted by No 156 of 2000, s 3 and Sch 6 item 30, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

84-15 Transfers etc. between branches of the same entity (1) For the purposes of section 84-5, if an entity: (a) *carries on an *enterprise in the indirect tax zone; and (b) also carries on that or another enterprise outside the indirect tax zone; then: (c) the transfer of anything to the enterprise in the indirect tax zone from the enterprise outside the indirect tax zone; or (d) the doing of anything for the enterprise in the indirect tax zone by the enterprise outside the indirect tax zone; is taken to be a supply that is not *connected with the indirect tax zone. Example: An entity acquires, through a place of business it has overseas, the right to exploit a particular copyright in the indirect tax zone. That right is then transferred to a place of business that the entity has in the indirect tax zone. Under this section, the transfer is taken to be a supply that is not connected with the indirect tax zone and, if the other requirements of section 84-5 are satisfied, the transfer is a taxable supply.

(2) If the transfer is a transfer of the services of an employee, this section does not apply to the transfer to the extent that any payments that: (a) are made from the *enterprise in the indirect tax zone to the enterprise outside the indirect tax zone; and (b) relate to the transfer;

would be *withholding payments if they were payments from the enterprise in the indirect tax zone to the employee. History S 84-15(2) inserted by No 92 of 2000, s 3 and Sch 11 item 11AA, effective 1 July 2000. History S 84-15 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

84-20 The price of taxable supplies of offshore intangibles without, or for inadequate, consideration (1) The price of a supply that is a *taxable supply because of section 84-5 is the *GST inclusive market value of the supply, if: (a) the supply is from the *recipient’s *

associate; and (b) the supply is: (i) without *consideration; or (ii) for consideration that is less than the GST inclusive market value. Note: A supply to an associate without consideration may be a taxable supply, see section 72-5.

(2) This section has effect despite section 9-75 (which is about the price of taxable supplies). History S 84-20 inserted by No 52 of 2016, s 3 and Sch 2 item 12, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

84-25 Tax periods for supplies from associates that are not connected with the indirect tax zone (1) This section applies if a supply that is a *taxable supply because of section 84-5 is: (a) a supply from the *recipient’s *associate without *consideration; and (b) not *connected with the indirect tax zone. Note: If the supply is connected with the indirect tax zone, see sections 72-15 and 72-50 for the tax periods.

(2) The tax period to which the GST on the supply, and the input tax credit on the acquisition, is attributable is the tax period in which the thing supplied starts to be done. (3) This section has effect despite: (a) sections 29-5 and 72-15 (about attributing GST to tax periods); and (b) sections 29-10 and 72-50 (about attributing input tax credits to tax periods). History S 84-25 inserted by No 52 of 2016, s 3 and Sch 2 item 12, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

84-30 Adjustments for acquisitions made solely for a creditable purpose (1) This section applies to an acquisition that relates to a supply if the supply would be a *taxable supply under section 84-5 if paragraph 84-5(1A)(b) were disregarded. History S 84-30(1) amended by No 77 of 2017, s 3 and Sch 1 item 34, by substituting “paragraph 84-5(1A)(b)” for “paragraph 84-5(1)(ca)”, effective 1 July 2017. For application provisions, see note under Div 146 heading.

(2) For the purpose of working out whether there is an *adjustment for the acquisition, and the amount of that adjustment, disregard paragraph 84-5(1A)(b). Note: As a result, the adjustment (including the full input tax credit referred to in sections 129-70 and 129-75) is worked out assuming the supply is taxable and the acquisition fully creditable. History S 84-30(2) amended by No 77 of 2017, s 3 and Sch 1 item 34, by substituting “paragraph 84-5(1A)(b)” for “paragraph 84-5(1)(ca)”, effective 1 July 2017. For application provisions, see note under Div 146 heading. History

S 84-30 inserted by No 52 of 2016, s 3 and Sch 2 item 12, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

Subdivision 84-B — Inbound intangible consumer supplies History Subdiv 84-B inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-45 What this Subdivision is about Tax invoices and adjustment notes are not required for offshore supplies to Australian consumers. The operator of an electronic distribution platform is treated as having made electronic supplies that are made through the platform: (a) from offshore to Australian consumers; or (b) in some cases, under an agreement with the supplier. The result is that the operator, instead of the suppliers, counts the supplies towards its GST turnover and pays GST on the supplies.

History S 84-45 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-50 No tax invoices or adjustment notes for inbound intangible consumer supplies (1) You are not required to issue a *tax invoice for a *taxable supply that you make if the supply is solely an *inbound intangible consumer supply. (2) You are not required to issue an *adjustment note for an *adjustment event relating to a *taxable supply that you make if the supply is solely an *inbound intangible consumer supply. (3) This section has effect despite sections 29-70 and 29-75 (which are about tax invoices and adjustment notes). History S 84-50 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-55 Operator of electronic distribution platform treated as supplier (1) If an *inbound intangible consumer supply is made through an *electronic distribution platform, the operator of the platform, instead of the supplier, is treated, for the purposes of the *GST law: (a) as being the supplier of, and as making, the supply; and (b) as having made the supply for the *consideration for which it was made; and (c) as having made the supply in the course or furtherance of an *enterprise that the operator *carries on. Note: As a consequence, GST on the supply is payable by the operator of the electronic distribution platform.

(2) Despite subsection (1), if an *inbound intangible consumer supply is made through more than one *electronic distribution platform, that subsection only applies to the operator of any of those platforms who is: (a) a party to a written agreement, between the operator and at least one of the other operators of the

platforms, under which the operator is to be treated as the supplier; or (b) if no such agreement has been made — the operator determined in accordance with an instrument made under subsection (3); or (c) if no such agreement has been made and no instrument has been made under subsection (3): (i) the first of the operators of those platforms to receive, or to authorise the charging of, any *consideration for the supply; or (ii) if subparagraph (i) does not apply — the first of the operators of those platforms to authorise the delivery of the supply. (3) The Commissioner may, by legislative instrument, specify how an operator is to be determined for the purposes of paragraph (2)(b). (4) Despite subsections (1) and (2), this section does not apply to an operator of an *electronic distribution platform in relation to an *inbound intangible consumer supply made through the platform if: (a) a document, relating to the supply, issued to the *recipient of the supply identifies: (i) the supply; and (ii) the supplier as the supplier of the supply; and (b) the supplier and the operator of the electronic distribution platform have agreed in writing that the supplier is the entity responsible for paying GST for: (i) the supply; or (ii) a class of supplies that includes the supply; and (c) the operator of the electronic distribution platform: (i) does not authorise the charge to the recipient for the supply; and (ii) does not authorise the delivery of the supply; and (iii) does not (whether directly or indirectly) set any of the terms and conditions under which the supply is made. History S 84-55(4) amended by No 77 of 2017, s 3 and Sch 1 item 35, by substituting “(whether directly or indirectly) set any of the terms and conditions” for “set the terms and conditions” in para (c)(iii), effective 1 July 2017. For application provisions, see note under Div 146 heading. History S 84-55 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-60 Extension of section 84-55 to certain other supplies through an electronic distribution platform (1) Section 84-55 applies to a supply that is to be made by means of *electronic communication as if it were an *inbound intangible consumer supply if: (a) the supply is made through an *electronic distribution platform; and (b) the supply is covered by a written agreement entered into between the supplier and the operator of the platform before the supply is made; and (c) the operator is *registered; and (d) under the agreement, the supply is to be treated as if it were an inbound intangible consumer supply made through the platform. History S 84-60(1) amended by No 77 of 2017, s 3 and Sch 1 item 36, by substituting “a supply that is to be made by means of *electronic

communication” for “a supply”, effective 1 July 2017. For application provisions, see note under Div 146 heading.

(2) However, subsection (1) does not apply to the supply if: (a) the supply is GST-free or input taxed; or (b) the operator would not be treated under section 84-55 as being the supplier of, and as making, the supply if it were an *inbound intangible consumer supply. (3) If subsection (1) applies to the supply, the supply is treated as having been made in the course or furtherance of the carrying on of the *enterprise through which the operator operates the platform. History S 84-60 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-65 Meaning of inbound intangible consumer supply (1) A supply of anything other than goods or *real property is an inbound intangible consumer supply if the *recipient is an *Australian consumer, unless: (a) the thing is done wholly in the indirect tax zone; or (b) the supplier makes the supply wholly through an *enterprise that the supplier *carries on in the indirect tax zone. (2) Disregard section 84-55 in determining whether paragraph (1)(b) applies. History S 84-65 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-70 Meaning of electronic distribution platform (1) A service (including a website, internet portal, gateway, store or marketplace) is an electronic distribution platform if: (a) the service allows entities to make supplies available to end-users; and (b) the service is delivered by means of *electronic communication; and (c) any of the supplies that are *inbound intangible consumer supplies are to be made by means of electronic communication. History S 84-70(1) amended by No 77 of 2017, s 3 and Sch 1 item 37, by substituting “any of the supplies that are *inbound intangible consumer supplies” for “the supply”, effective 1 July 2017. For application provisions, see note under Div 146 heading.

(2) However, a service is not an electronic distribution platform solely because it is: (a) a carriage service (within the meaning of the Telecommunications Act 1997); or (b) a service consisting of one or more of the following: (i) providing access to a payment system; (ii) processing payments; (iii) providing *vouchers the supply of which are not *taxable supplies because of section 100-5. History S 84-70 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

Subdivision 84-C — Offshore supplies of low value goods History Subdiv 84-C inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-73 What this Subdivision is about Supplies of low value goods involving goods being brought to the indirect tax zone may be connected with the indirect tax zone. An entity may be treated as the supplier of an offshore supply of low value goods, if the entity is the operator of an electronic distribution platform through which the supply is made, or the entity is a redeliverer of the goods. The result is that the operator or redeliverer, instead of the supplier, counts the supplies towards its GST turnover and pays GST on the supplies. Suppliers of offshore supplies of low value goods are not required to issue tax invoices and adjustment notes, but they must ensure relevant information is included in customs documents.

Note 1: The supplies will need to meet other requirements in order to be taxable supplies: see section 9-5. Note 2: Offshore supplies of low value goods that are not connected with the indirect tax zone under this Subdivision may be taxable supplies, and “reverse-charged”, under Subdivision 84-A. History S 84-73 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-75 Supplies of low value goods that are connected with the indirect tax zone (1) An *offshore supply of low value goods is connected with the indirect tax zone if the *recipient of the supply is a *consumer of the supply. Note: There is an exception to this rule if the supplier reasonably believes there will be a taxable importation of the goods: see section 84-83.

(2) An entity is a consumer of a supply made to the entity if: (a) the entity is not *registered; or (b) if the entity is registered — the entity does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the entity *carries on in the indirect tax zone. Note: A supplier may treat a recipient as not being a consumer if the supplier reasonably believes (based on certain information) that to be the case: see section 84-105.

(3) This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone). History S 84-75 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-77 Meaning of offshore supply of low value goods Supplies of low value goods delivered etc. into the indirect tax zone by suppliers (1) A *supply of low value goods is an offshore supply of low value goods if: (a) the supply involves the goods being brought to the indirect tax zone; and

(b) the supplier delivers the goods into the indirect tax zone, or procures, arranges or facilitates the delivery of the goods into the indirect tax zone.

Supplies of low value goods made through an electronic distribution platform (2) Without limiting subsection (1), a *supply of low value goods is an offshore supply of low value goods if: (a) the supply involves the goods being brought to the indirect tax zone; and (b) the supply is made through an *electronic distribution platform; and (c) the operator of the platform delivers the goods into the indirect tax zone, or procures, arranges or facilitates the delivery of the goods into the indirect tax zone.

Supplies of low value goods delivered etc. into the indirect tax zone by redeliverers (3) A *supply of low value goods is an offshore supply of low value goods if: (a) the supply involves the goods being delivered to a place outside the indirect tax zone; and (b) a *redeliverer delivers the goods into the indirect tax zone, or procures, arranges or facilitates the delivery of the goods into the indirect tax zone. (4) An entity is a redeliverer in relation to a *supply of low value goods if, as a result of an arrangement with the *recipient of the supply (or another entity acting on the recipient’s behalf), the entity, in the course of *carrying on an enterprise: (a) delivers the goods into the indirect tax zone, or procures, arranges or facilitates the delivery of the goods into the indirect tax zone; and (b) does one or more of the following: (i) provides use of an address outside the indirect tax zone to which the goods are delivered; (ii) procures, arranges or facilitates use of an address outside the indirect tax zone to which the goods are delivered; (iii) purchases the goods; (iv) procures, arranges or facilitates purchase of the goods. (5) Disregard section 84-81 in applying this section. History S 84-77 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-79 Meaning of supply of low value goods (1) A supply of goods is a supply of low value goods if: (a) the goods supplied are covered by subsection (3); or (b) the goods supplied include goods covered by subsection (3). (2) However, if the goods supplied include goods that are not covered by subsection (3), then the supply of goods (the actual supply) is to be treated as if it were 2 separate supplies in the following way: (a) the part of the actual supply consisting of goods covered by subsection (3) is to be treated as if it were a separate supply that is a supply of low value goods (regardless of the total *customs value of the goods to which those supplies relate); and (b) the remainder of the actual supply is to be treated as if it were a separate supply that is not a supply of low value goods.

Low value goods (3) This subsection covers goods if: (a) the *customs value of the goods is $1,000 or less; and (b) the goods are not tobacco, tobacco products or alcoholic beverages. (4) Work out the *customs value of goods for the purposes of this section at the time when the *consideration for the supply was first agreed, and as if: (a) the goods were exported from the country from which they were brought to the indirect tax zone; and (b) the goods were imported into Australia; and (c) the agreement for the supply was an agreement for the importation and for the exportation; and (d) to the extent that working out the value involves an assumption about the way in which the Collector (within the meaning of the Customs Act 1901) will exercise a discretion — the Collector exercised that discretion in a reasonable manner in accordance with law; and (e) if an amount to be taken into account in working out that value is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in any of the following ways: (i) in the way provided in section 161J of the Customs Act 1901; (ii) in the manner determined by the Commissioner under subsection (5) of this section. (5) The Commissioner may, by legislative instrument, determine a manner of ascertaining an amount in Australian currency for the purposes of paragraph (4)(e). (6) Disregard section 84-81 in applying this section. History S 84-79 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-81 Who makes an offshore supply of low value goods (1) This section does not apply to a supply to the extent it is *connected with the indirect tax zone because of a provision of this Act other than this Subdivision. (2) This section applies in relation to an *offshore supply of low value goods, regardless of whether the *recipient of the supply is a *consumer. Note: If the recipient is not a consumer, the entity treated as a supplier by this section must still ensure information is included in customs documents: see section 84-91.

Operator of electronic distribution platform — extension of section 84-55 (3) Section 84-55 applies to a supply as if it were an *inbound intangible consumer supply if: (a) the supply is made through an *electronic distribution platform; and (b) the supply is an *offshore supply of low value goods. Note: Section 84-55 treats the operator of an electronic distribution platform as the supplier of supplies made through the platform.

Redeliverer (4) If a supply of goods is an *offshore supply of low value goods solely because of subsection 84-77(3), the *redeliverer is taken, for the purposes of this Act:

(a) as being the supplier of, and as making, the supply; and (b) as having made the supply for the *consideration for which it was made; and (c) as having made the supply in the course or furtherance of an *enterprise that the redeliverer *carries on. (5) Despite subsection (4), if there is more than one *redeliverer in relation to the supply, that subsection only applies to the redeliverer who is: (a) the first of the redeliverers to enter into an arrangement, with the *recipient, relating to the supply; or (b) if paragraph (a) does not apply — the first of the redeliverers to enter into an arrangement, with an *associate of the recipient, relating to the supply; or (c) if paragraphs (a) and (b) do not apply — the first of the redeliverers to enter into an arrangement, of a kind referred to in subsection 84-77(4), relating to the supply; or (d) if paragraphs (a), (b) and (c) do not apply — the redeliverer determined in accordance with an instrument made under subsection (6). (6) The Commissioner may, by legislative instrument, make a determination specifying how a *redeliverer of *offshore supplies of low value goods is to be determined for the purposes of paragraph (5)(d). (7) Division 57 (resident agents acting for non-residents) does not apply in relation to a supply to which subsection (4) applies. History S 84-81 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-83 Exception — when supplier reasonably believes there will be a taxable importation (1) This section does not apply to a supply to the extent it is *connected with the indirect tax zone because of a provision of this Act other than this Subdivision. (2) An *offshore supply of low value goods is not connected with the indirect tax zone to the extent that: (a) the supplier takes reasonable steps to obtain information about whether or not the goods would be imported into the indirect tax zone as a *taxable importation; and (b) after taking those steps, the supplier reasonably believed that the goods would be imported into the indirect tax zone as a taxable importation. (3) Without limiting subsection (2), paragraph (2)(a) is taken to be satisfied if the supplier’s usual business systems and processes provide the supplier with a reasonable basis for forming a reasonable belief about whether or not goods to be imported into the indirect tax zone would be imported as a *taxable importation. (4) For the purposes of paragraph (2)(b), the time at which the supplier must have the reasonable belief is: (a) if subsection 84-81(4) (about redeliverers treated as suppliers) does not apply — at the most recent time before export that the *consideration for the supply was agreed; or (b) if subsection 84-81(4) applies — at the time of delivering the goods into the indirect tax zone, or procuring, arranging or facilitating the delivery of the goods into the indirect tax zone. (5) This section has effect despite section 84-75. History S 84-83 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-85 Exception — when there is also a taxable importation (1) Subsection (2) applies to an *offshore supply of low value goods you made to the extent that: (a) the supply is, apart from this section, a *supplier-taxed offshore supply of low value goods; and (b) an importation of the goods was a *taxable importation. Note: This section applies if section 42-15 has not applied to treat the importation as a non-taxable importation.

(2) The supply is treated as if it were not a *taxable supply if: (a) to the extent (if any) that you have *passed on the GST on the supply to another entity — you reimburse the other entity for the passed on GST; and (b) an entity provides to you a declaration or information that indicates that GST has been paid on the *taxable importation. (3) A supply of goods is a supplier-taxed offshore supply of low value goods if the supply is: (a) an *offshore supply of low value goods; and (b) a taxable supply solely under section 9-5; and (c) *connected with the indirect tax zone solely because of this Subdivision. History S 84-85 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-87 No tax invoices or adjustment notes for offshore supplies of low value goods (1) You are not required to issue a *tax invoice for a *taxable supply that you make if the supply is a *supplier-taxed offshore supply of low value goods. (2) You are not required to issue an *adjustment note for an *adjustment event relating to a *taxable supply that you make if the supply is a *supplier-taxed offshore supply of low value goods. (3) This section has effect despite sections 29-70 and 29-75 (which are about tax invoices and adjustment notes). History S 84-87 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-89 Notifying amounts of GST to recipients of offshore supplies of low value goods (1) You must give the *recipient of a supply a notice of the amount of GST (if any) payable in relation to the supply if the supply is a *supplier-taxed offshore supply of low value goods. (2) You must give the notice in the *approved form, and at the time the *consideration for the supply is first agreed. (3) If: (a) you make a *supplier-taxed offshore supply of low value goods; and (b) you did not give a notice under subsection (1); and (c) the *recipient of the supply requests you to notify the recipient of the amount of GST (if any) payable in relation to the supply; you must, within 5 *business days after the request is made, give the recipient a notice of that amount in the *approved form. Note: If you do not give the notice as required by this subsection, you are liable to an administrative penalty under subsection 288-45(2A) in

Schedule 1 to the Taxation Administration Act 1953. History S 84-89 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-91 The amount of GST on offshore supplies of low value goods made by redeliverers (1) If a *supplier-taxed offshore supply of low value goods is an *offshore supply of low value goods solely because of subsection 84-77(3), the amount of GST on the supply is 10% of the *price of the supply. (2) This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies). Note: Section 9-90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section. History S 84-91 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

84-93 Suppliers of offshore supplies of low value goods to ensure tax information is included in customs documents (1) If: (a) you make an *offshore supply of low value goods; and (b) you are *registered, or *required to be registered; you must ensure that the information set out in subsection (2) is included in one or more of the documents referred to in subsection (3) (regardless of whether or not the supply is *connected with the indirect tax zone). Note: If you do not ensure the information is included, you are liable to an administrative penalty under section 288-46 in Schedule 1 to the Taxation Administration Act 1953.

(2) For the purposes of subsection (1), the information is as follows: (a) your registration number; (b) if the *recipient’s *ABN has been disclosed to you — that ABN; (c) the extent (if any) to which you are treating the supply as a *taxable supply. (3) For the purposes of subsection (1), the documents are as follows: (a) an import declaration (within the meaning of the Customs Act 1901); (b) an import declaration advice (within the meaning of that Act); (c) a self-assessed clearance declaration (within the meaning of that Act); (d) a self-assessed clearance declaration advice (within the meaning of that Act); (e) a document of a kind specified in an instrument made under subsection (4). (4) The Commissioner may, by legislative instrument, make a determination specifying kinds of documents for the purposes of paragraph (3)(e). History S 84-93 inserted by No 77 of 2017, s 3 and Sch 1 item 38, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Subdivision 84-D — Consumers of offshore supplies

History Subdiv 84-D heading substituted by No 77 of 2017, s 3 and Sch 1 item 39, effective 1 July 2017. For application provisions, see note under Div 146 heading. Former subdiv 84-C inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-95 What this Subdivision is about

A supplier is treated in some situations to be making a supply to an entity that is not a consumer, or not an Australian consumer.

Note 1: Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 9-25(5). Note 2: Whether the recipient of an offshore supply of low value goods is a consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 84-75(1). Note 3: Supplies affected by this Subdivision may be supplies that are taxable supplies, and reverse charged, under Subdivision 84-A. History S 84-95 substituted by No 77 of 2017, s 3 and Sch 1 item 40, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-95 formerly read: 84-95 What this Subdivision is about

A supplier is treated in some situations to be making a supply to an entity that is not an Australian consumer.

Note: Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with Australia: see subsection 9-25(5).

S 84-95 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-100 When entities are treated as not being Australian consumers (1) The *GST law applies in relation to you as if another entity was not an *Australian consumer of a supply if: (a) you take reasonable steps to obtain information about whether or not the other entity is an Australian consumer of the supply; and (b) after taking those steps, you reasonably believe that the other entity is not an Australian consumer of the supply. (2) Without limiting subsection (1), the *GST law applies in relation to you as if another entity was not an *Australian consumer of a supply if: (a) your usual business systems and processes provide you with a reasonable basis for forming a reasonable belief about whether the other entity is an Australian consumer of the supply; and (b) you reasonably believe that the other entity is not an Australian consumer of the supply. (3) For the purposes of subsections (1) and (2), to the extent that your belief that the other entity is not an *Australian consumer of the supply is based on the other entity being *registered, your belief is reasonable only if: (a) the other entity’s *ABN, or the other identifying information prescribed under subsection (4) relating to the other entity, has been disclosed to you; and (b) the other entity has provided to you a declaration or information that indicates that the other entity

is registered. (4) The Commissioner may, by legislative instrument, prescribe identifying information for the purposes of paragraph (3)(a). History S 84-100 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-105 When entities are treated as not being consumers (1) The *GST law applies in relation to you as if another entity was not a *consumer of a supply if you reasonably believe that the other entity is not a consumer of the supply. (2) For the purposes of subsection (1), your belief is reasonable only if: (a) the other entity’s *ABN, or the other identifying information prescribed under subsection (3) relating to the other entity, has been disclosed to you; and (b) the other entity has provided to you a declaration or information that indicates that the other entity is *registered. (3) The Commissioner may, by legislative instrument, make a determination prescribing identifying information for the purposes of paragraph (2)(a). History S 84-105 inserted by No 77 of 2017, s 3 and Sch 1 item 41, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Former Subdivision 84-D — Limited registration entities History Former Subdiv 84-D repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading. Former Subdiv 84-D inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-135 What this Subdivision is about (Repealed by No 77 of 2017) History S 84-135 repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-135 formerly read: 84-135 What this Subdivision is about

Non-residents may elect to be limited registration entities. Limited registration entities are not entitled to input tax credits for acquisitions, and must have quarterly tax periods.

Note: The Commissioner may approve simpler approved forms for limited registration entities: see subsection 388-50(3) in Schedule 1 to the Taxation Administration Act 1953.

S 84-135 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-140 Limited registration entities (Repealed by No 77 of 2017)

History S 84-140 repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-140 formerly read: 84-140 Limited registration entities (1) You are a limited registration entity for a tax period applying to you if an election under subsection (2) is in effect for you during the period. Electing to be a limited registration entity (2) You may, by notifying the Commissioner in the *approved form, make an election under this subsection if: (a) you have made, or intend to make, one or more *inbound intangible consumer supplies; and (b) you are a *non-resident. When an election is in effect (3) The election: (a) takes effect from the start of the tax period you nominate in the election; and (b) if your *registration is cancelled and the date of effect of the cancellation occurs after the start of that tax period — ceases to have effect on the date of effect of the cancellation; and (c) if paragraph (b) does not apply and, under subsection (5), you revoke the election — ceases to have effect at the start of your first tax period to start after the revocation. (4) However, the election never takes effect if your *registration is cancelled and the date of effect of the cancellation occurs on or before the start of the tax period you nominate in the election. Revoking an election (5) You may, by notifying the Commissioner in the *approved form, revoke an election under subsection (2). (6) However, subsection (5) does not apply if you have been notified that the Commissioner has decided to cancel your *registration (whether or not the cancellation has already taken effect). S 84-140 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-145 Limited registration entities cannot make creditable acquisitions (Repealed by No 77 of 2017) History S 84-145 repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-145 formerly read: 84-145 Limited registration entities cannot make creditable acquisitions (1) An acquisition made by a *limited registration entity is not a *creditable acquisition if an election under subsection 84-140(2) is in effect for the entity when the acquisition is made. (2) However, subsection (1) does not apply, and is taken never to have applied, to the acquisition if you revoke the election under subsection 84-140(5) during: (a) the *financial year in which the acquisition is made; or (b) the next financial year. (3) This section has effect despite section 11-5 (which is about what is a creditable acquisition). S 84-145 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-150 Entries in the Australian Business Register (Repealed by No 77 of 2017) History S 84-150 repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-150 formerly read: 84-150 Entries in the Australian Business Register (1) Subsection 25-10(2) does not apply if: (a) you become *registered; and (b) on the date your registration takes or took effect, you are a *limited registration entity. Note:

Under subsection 25-10(2), the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.

(2) However, if: (a) you cease to be a *limited registration entity at a time when you are *registered; and (b) because of subsection (1) of this subsection, subsection 25-10(2) did not apply to your registration; subsection 25-10(2) is taken to apply from the time you cease to be a limited registration entity. (3) Subsection 25-60(2) does not apply if: (a) your *registration is cancelled; and (b) because of subsection (1) of this section, the date on which your registration took effect was not entered in the *Australian Business Register; and (c) immediately before the cancellation took effect, you were a *limited registration entity. Note: Under subsection 25-60(2), the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.

S 84-150 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

84-155 Limited registration entities have only quarterly tax periods (Repealed by No 77 of 2017) History S 84-155 repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-155 formerly read: 84-155 Limited registration entities have only quarterly tax periods (1) If you are a *limited registration entity, you cannot make an election under section 27-10, and the Commissioner cannot determine your tax periods under section 27-15 or 27-37. Note: Sections 27-10 and 27-15 provide for each individual month to be a tax period. Section 27-37 provides for 12 complete tax periods in each year.

(2) An election by you under section 27-10 or a determination under section 27-15 or 27-37 in relation to you is taken not to be in force at any time during which you are a *limited registration entity. (3) This section has effect despite sections 27-10, 27-15 and 27-37 (which are about one month tax periods). S 84-155 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

Division 85 — Telecommunication supplies History Div 85 inserted by No 177 of 1999, s 3 and Sch 1 item 96, effective 1 July 2000.

85-1 What this Division is about

Telecommunication supplies that are effectively used or enjoyed in the indirect tax zone are included in the GST system (regardless of where the supplier has a physical presence).

History S 85-1 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 85-1 inserted by No 177 of 1999, s 3 and Sch 1 item 96, effective 1 July 2000.

85-5 When telecommunication supplies are connected with the indirect tax zone (1) A *telecommunication supply is connected with the indirect tax zone if the *recipient of the supply will effectively use or enjoy the supply in the indirect tax zone.

History S 85-5(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

(2) However, subsection (1) does not apply to a *telecommunication supply, or a telecommunication supply included in a class of telecommunication supplies, if: (a) the supplier makes the supply through an *enterprise that is not *carried on in the indirect tax zone; and (b) the Commissioner determines that collection of GST on that supply or class of supplies would not be administratively feasible. (3) This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone), but is subject to section 9-26 (which is about when supplies are not connected with the indirect tax zone). History S 85-5(3) amended by No 52 of 2016, s 3 and Sch 2 item 13, by inserting “, but is subject to section 9-26 (which is about when supplies are not connected with the indirect tax zone)”, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. History S 85-5 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 85-5 inserted by No 177 of 1999, s 3 and Sch 1 item 96, effective 1 July 2000.

85-10 Meaning of telecommunication supply (85-10) A telecommunication supply is a supply relating to the transmission, emission or reception of signals, writing, images, sounds or information of any kind by wire, radio, optical or other electromagnetic systems. It includes: (a) the related transfer or assignment of the right to use capacity for such transmission, emission or reception; and (b) provision of access to global information networks. History S 85-10 inserted by No 177 of 1999, s 3 and Sch 1 item 96, effective 1 July 2000.

Division 86 — Valuable metals History Div 86 inserted by No 76 of 2017, s 3 and Sch 1 item 6, applicable in relation to supplies of goods made on or after 1 April 2017.

86-1 What this Division is about The GST on taxable supplies of goods consisting wholly or partly of valuable metal can be “reverse charged” to the recipients.

History S 86-1 inserted by No 76 of 2017, s 3 and Sch 1 item 6, applicable in relation to supplies of goods made on or after 1 April 2017.

86-5 “Reverse charge” on supplies of goods consisting of valuable metal

(1) The GST on a *taxable supply of goods is payable by the *recipient of the supply, and is not payable by the supplier, if: (a) the goods consist wholly or partly of *valuable metal; and (b) the recipient is *registered or *required to be registered; and (c) either: (i) at the time of the supply, the market value of the goods does not exceed the *valuable metal threshold; or (ii) the supplier and the recipient agree, in writing, that the GST on the supply be payable by the recipient. (2) Subsection (1) does not apply to a *taxable supply of goods if the supply is in a class of supplies determined under subsection (3).

Determination (3) For the purposes of subsection (2), the Commissioner may, by legislative instrument, determine that subsection (1) does not apply to a specified class of supplies. (4) In making a determination under subsection (3), the Commissioner may have regard to the following: (a) the likelihood that *recipients and suppliers of that class of supply will otherwise comply with their obligations under the *GST law, and the risk of GST not being paid on *taxable supplies in that class if recipients do not pay the GST; (b) the costs for recipients and suppliers of that class of supplies to comply with subsection (1); (c) any other relevant matters.

Effect of this section on other sections (5) This section has effect despite sections 9-40 (which is about liability for the GST), 48-40, 51-30 and 83-5 (which are about who is liable for GST). History S 86-5 inserted by No 76 of 2017, s 3 and Sch 1 item 6, applicable in relation to supplies of goods made on or after 1 April 2017.

86-10 The valuable metal threshold (1) The market value of goods consisting wholly or partly of *valuable metal exceeds the valuable metal threshold at a time if, at that time: (a) unless paragraph (b) applies — the market value of the goods exceeds the market value of the valuable metal in the goods by at least the specified percentage (see subsection (4)); or (b) if the goods consist of goods (separate goods), each of which: (i) consist wholly or partly of valuable metal; and (ii) can be separately supplied; the market value of each of the separate goods exceeds the market value of the valuable metal in those particular separate goods by at least the specified percentage.

Market value of goods and valuable metal (2) For the purposes of subsection (1), the market value of goods or *valuable metal in goods: (a) is to be worked out disregarding any amount of GST: (i) that is payable on the supply of the goods or metal; or

(ii) if there is no supply of valuable metal — that would be payable if there were a supply of valuable metal; and (b) either: (i) unless subparagraph (ii) applies — is the market value of the goods or metal within the ordinary meaning of the expression; or (ii) if the Commissioner has determined under subsection (3) one or more methods for working out the market value of goods or metal — the market value of the goods or metal worked out using any one of those methods. (3) The Commissioner may, by legislative instrument, determine one or more methods of working out the market value of goods or *valuable metal for the purposes of subparagraph (2)(b)(ii).

Specified percentage (4) For the purposes of subsection (1), the specified percentage is: (a) if the Minister determines a percentage under subsection (5) — that percentage; or (b) otherwise — 10%. (5) The Minister may, by legislative instrument, determine a percentage for the purposes of paragraph (4) (a).

Effect of section (6) To avoid doubt, this section does not affect how goods that consist of goods that can be separately supplied are otherwise treated for the purposes of this Act. History S 86-10 inserted by No 76 of 2017, s 3 and Sch 1 item 6, applicable in relation to supplies of goods made on or after 1 April 2017.

86-15 Recipients who are members of GST groups (1) If section 86-5 applies to a *taxable supply but the *recipient of the supply is a *member of a *GST group, the GST on the supply: (a) is payable by the *representative member; and (b) is not payable by the member (unless the member is the representative member). (2) This section has effect despite sections 48-40, 51-30 and 86-5 (which are about who is liable for GST). History S 86-15 inserted by No 76 of 2017, s 3 and Sch 1 item 6, applicable in relation to supplies of goods made on or after 1 April 2017.

86-20 Recipients who are participants in GST joint ventures (1) If section 86-5 applies to a *taxable supply but the *recipient of the supply is a *participant in a *GST joint venture and the supply is made, on the recipient’s behalf, by the *joint venture operator of the GST joint venture in the course of activities for which the joint venture was entered into, the GST on the supply: (a) is payable by the joint venture operator; and (b) is not payable by the participant. (2) This section has effect despite sections 48-40, 51-30 and 86-5 (which are about who is liable for GST).

History S 86-20 inserted by No 76 of 2017, s 3 and Sch 1 item 6, applicable in relation to supplies of goods made on or after 1 April 2017.

86-25 The amount of GST on “reverse charged” supplies of goods consisting of valuable metal (1) The amount of GST on a supply to which section 86-5, 86-15 or 86-20 applies is 10% of the *price of the supply. (2) This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies). History S 86-25 inserted by No 76 of 2017, s 3 and Sch 1 item 6, applicable in relation to supplies of goods made on or after 1 April 2017.

Division 87 — Long-term accommodation in commercial residential premises 87-1 What this Division is about

Long-term stays in commercial residential premises are given a lower value than would otherwise apply, reducing the amount of GST payable.

87-5 Commercial residential premises that are predominantly for long-term accommodation (1) The value of a *taxable supply of *commercial accommodation that: (a) is provided in *commercial residential premises that are *predominantly for long-term accommodation; and (b) is provided to an individual as *long-term accommodation; is 50%, or such other percentage as is specified in the regulations, of what would be the *price of the supply if this Division did not apply. (2) This section has effect despite section 9-75 (which is about the value of taxable supplies).

87-10 Commercial residential premises that are not predominantly for long-term accommodation (1) The value of a *taxable supply of *commercial accommodation that: (a) is provided in *commercial residential premises that are not *predominantly for long-term accommodation; and (b) is provided to an individual as *long-term accommodation; is the sum of: (c) the value, worked out in the way set out in section 9-75, of that part of the supply that relates to provision of the commercial accommodation during the first 27 days; and (d) 50%, or such other percentage as is specified in the regulations, of what would be the *price (if this Division did not apply) of that part of the supply that relates to provision of the commercial accommodation after the first 27 days. (2) This section has effect despite section 9-75 (which is about the value of taxable supplies).

87-15 Meaning of commercial accommodation Commercial accommodation means the right to occupy the whole or any part of *commercial residential premises, including, if it is provided as part of the right so to occupy, the supply of: (a) cleaning and maintenance; or (b) electricity, gas, air-conditioning or heating; or (c) telephone, television, radio or any other similar thing.

87-20 Meaning of long-term accommodation etc. (1) Long-term accommodation is provided to an individual if *commercial accommodation is provided, for a continuous period of 28 days or more, in the same premises: (a) to that individual alone; or (b) to that individual, together with one or more other individuals who: (i) are also provided with that commercial accommodation; and (ii) are not provided with it at their own expense (whether incurred directly or indirectly). (2) For the purpose of working out the number of days in the period for which an individual is provided with *commercial accommodation: (a) count the day on which he or she is first provided with the commercial accommodation; and (b) disregard the day on which he or she ceases to be provided with commercial accommodation. (3) *Commercial residential premises are predominantly for long-term accommodation if at least 70% of the individuals who are provided with *commercial accommodation in the premises are provided with commercial accommodation as *long-term accommodation.

87-25 Suppliers may choose not to apply this Division (1) This Division does not apply to a supply of *commercial accommodation if the supplier chooses not to apply this Division to any supplies of commercial accommodation that the supplier makes. (2) The choice applies to all supplies of *commercial accommodation that the supplier makes after the choice is made and before the choice is revoked. (3) However, the supplier: (a) cannot revoke the choice within 12 months after the day on which the supplier made the choice; and (b) cannot make a further choice within 12 months after the day on which the supplier revoked a previous choice. Note: If you choose not to apply this Division, your supplies (other than GST-free supplies) of long-term accommodation in commercial residential premises are input taxed under section 40-35. History S 87-25 amended by No 97 of 2008, s 3 and Sch 3 item 1, by inserting the note at the end, effective 3 October 2008.

Division 90 — Company amalgamations 90-1 What this Division is about

This Division ensures proper account is taken of liabilities and entitlements under the GST system when companies amalgamate.

90-5 Supplies not taxable — amalgamated company registered or required to be registered (1) A supply made by an *amalgamating company to an *amalgamated company in the course of *amalgamation is not a *taxable supply if, immediately after the amalgamation, the amalgamated company is *registered or *required to be registered. (2) This section has effect despite section 9-5 (which is about what is a taxable supply).

90-10 Value of taxable supplies — amalgamated company not registered or required to be registered (1) If: (a) an *amalgamating company makes a *taxable supply to an *amalgamated company in the course of *amalgamation; and (b) immediately after the amalgamation, the amalgamated company is neither *registered nor *required to be registered; the value of the taxable supply is the *GST exclusive market value of the supply. (2) This section has effect despite section 9-75 (which is about the value of taxable supplies).

90-15 Acquisitions not creditable — amalgamated company registered or required to be registered (1) An acquisition made by an *amalgamated company from an *amalgamating company in the course of *amalgamation is not a *creditable acquisition if, immediately after the amalgamation, the amalgamated company is *registered or *required to be registered. (2) This section has effect despite section 11-5 (which is about what is a creditable acquisition).

90-20 Liability after amalgamation for GST on amalgamating company's supplies (1) An *amalgamated company must pay the GST payable on a *taxable supply if: (a) apart from the *amalgamation, the GST would have been payable by any of the *amalgamating companies; and (b) the GST was not attributable, before the amalgamation, to a tax period applying to the amalgamating company. (2) This section has effect despite section 9-40 (which is about liability for GST).

90-25 Entitlement after amalgamation to input tax credits for amalgamating company's acquisitions (1) An *amalgamated company is entitled to the input tax credit for a *creditable acquisition if: (a) apart from the *amalgamation, any of the *amalgamating companies would have been entitled to the input tax credit; and (b) the input tax credit was not attributable, before the amalgamation, to a tax period applying to the amalgamating company. (2) This section has effect despite section 11-20 (which is about who is entitled to input tax credits).

90-30 Adjustments

(1) An *amalgamated company has an *adjustment if: (a) apart from the *amalgamation, any of the *amalgamating companies would have had the adjustment; and (b) the adjustment was not attributable, before the amalgamation, to a tax period applying to the amalgamating company. (2) This section has effect despite section 17-10 (which is about the effect of adjustments on net amounts).

90-35 Amalgamating companies accounting on a cash basis (1) If: (a) immediately before *amalgamation, an *amalgamating company *accounted on a cash basis; and (b) GST payable by the company on a *taxable supply, an input tax credit to which the company was entitled for a *creditable acquisition, or an *adjustment that the company had, was not attributable, before the amalgamation, to any of the tax periods applying to the company; and (c) the GST, input tax credit or adjustment would have been attributable to such a tax period if the company had not accounted on a cash basis during that period; and (d) immediately after the amalgamation, the *amalgamated company does not account on a cash basis; the GST, input tax credit or adjustment (as the case requires) is attributable to the first tax period applying to the amalgamated company that ends after the amalgamation. (2) If: (a) immediately before *amalgamation, an *amalgamating company *accounted on a cash basis; and (b) GST payable by the company on a *taxable supply, an input tax credit to which the company was entitled for a *creditable acquisition, or an *adjustment that the company had, was only to some extent attributable, before the amalgamation, to any of the tax periods applying to the company; and (c) the GST, input tax credit or adjustment would have been solely attributable to such a tax period if the company had not accounted on a cash basis during that period; and (d) immediately after the amalgamation, the *amalgamated company does not account on a cash basis; the GST, input tax credit or adjustment (as the case requires) is attributable to the first tax period applying to the amalgamated company that ends after the amalgamation, but only to the extent that it was not attributable to any of the tax periods applying to the amalgamating company. (3) This section has effect despite sections 29-5, 29-10 and 29-20 (which are about attributing GST on supplies, input tax credits for acquisitions, and adjustments).

Division 93 — Time limit on entitlements to input tax credits History Div 93 inserted by No 20 of 2010, s 3 and Sch 1 item 7, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

Former Div 93 repealed by No 156 of 2000, s 3 and Sch 6 item 31, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Div 93 formerly read: Division 93 — Returnable containers 93-1 What this Division is about This Division allows for input tax credits for the acquisition of returnable containers from people who are not making taxable supplies. 93-5 Creditable acquisitions of returnable containers (1) If you acquire a *returnable container from an entity that is not *registered or *required to be registered, the fact that the supply of the container to you is not a *taxable supply does not stop the acquisition being a *creditable acquisition. (2) A container is a returnable container if entities of a kind provided under a *State law or *Territory law are obliged under that law: (a) to accept delivery of that container when empty; and (b) to pay a refund to the entity delivering the container. (3) This section has effect despite section 11-5 (which is about what is a creditable acquisition). 93-10 How much are the input tax credits for creditable acquisitions of returnable containers? (1) The amount of the input tax credit on a *creditable acquisition of a *returnable container is an amount equal to 1/11 of: (a) the *consideration that you provide, or are liable to provide, for the acquisition; or (b) if that consideration is more than the amount of the refund that you are obliged to pay under the *State law or *Territory law in question — the amount of the refund that you are obliged to pay. (2) However, this section does not apply if the supply of the container to you is a *taxable supply. (3) This section has effect despite section 11-25 (which is about the amount of input tax credits for creditable acquisitions). 93-15 Attributing creditable acquisitions of returnable containers (1) If you are entitled to the input tax credit for a *creditable acquisition of a *returnable container but the supply of the container was not a *taxable supply, the input tax credit for the acquisition is attributable to: (a) the tax period in which any *consideration is received for a subsequent *taxable supply of the container; or (b) if, before any of the consideration is received, you have issued an *invoice relating to the supply — the tax period in which the invoice is issued. (2) However, if you *account on a cash basis, then: (a) if, in a tax period, all of the *consideration is received for the subsequent *taxable supply — the input tax credit for the acquisition is attributable to that tax period; or (b) if, in a tax period, part of the consideration is received — the input tax credit for the acquisition is attributable to that tax period, but only to the extent that the consideration is received in that tax period; or (c) if, in a tax period, none of the consideration is received — none of the input tax credit for the acquisition is attributable to that tax period. (3) Subsection 29-10(3) does not apply in relation to a *creditable acquisition of a *returnable container if the supply of the container was not a *taxable supply. (4) This section has effect despite section 29-10 (which is about attributing the input tax credits for creditable acquisitions). 93-20 Ownership of returnable containers To avoid doubt, if a *returnable container is delivered to you in circumstances under which you are obliged, under a *State law or *Territory law, to make a refund to the entity delivering the container, your acceptance of the delivery is an acquisition of the container: (a) whether or not you owned the container immediately prior to the delivery; and (b) whether or not you become the owner of the container on that delivery. 93-25 Food packaging that was supplied GST-free This Division does not apply to the acquisition of a *returnable container if the supply of the container to the entity from which you acquired it was a supply of packaging that was *GST-free under section 38-6. S 93-25 inserted by No 176 of 1999, s 3 and Sch 1 item 97, effective 1 July 2000.

93-1 What this Division is about Your entitlements to input tax credits for creditable acquisitions cease unless they are included in your assessed net amounts within a limited period (generally 4 years).

History S 93-1 amended by No 39 of 2012, s 3 and Sch 1 item 244, by omitting “However, this time limit does not apply in certain limited cases.” after “(generally 4 years).”, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 93-1 substituted by No 39 of 2012, s 3 and Sch 1 item 81, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 93-1 formerly read: 93-1 What this Division is about

Your entitlements to input tax credits for creditable acquisitions cease unless you include them in your net amounts within 4 years. However, this time limit might not apply to any such entitlements relating to amounts that the Commissioner has notified to you, that arise as a result of fraud or evasion, or that you have notified to the Commissioner. Note: These amounts are dealt with in sections 105-50 and 105-55 in Schedule 1 to the Taxation Administration Act 1953.

S 93-1 inserted by No 20 of 2010, s 3 and Sch 1 item 7, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

93-5 Time limit on entitlements to input tax credits (1) You cease to be entitled to an input tax credit for a *creditable acquisition to the extent that the input tax credit has not been taken into account, in an *assessment of a *net amount of yours, during the period of 4 years after the day on which you were required to give to the Commissioner a *GST return for the tax period to which the input tax credit would be attributable under subsection 29-10(1) or (2). Note: Section 93-10 sets out circumstances in which your entitlement to the input tax credit does not cease under this section.

(2) This section has effect despite section 11-20 (which is about entitlement to input tax credits). Note: You must hold a valid tax invoice relating to a creditable acquisition to be entitled to have an input tax credit for that acquisition taken into account in working out your assessed net amount for a tax period: see subsection 29-10(3). History S 93-5 substituted by No 39 of 2012, s 3 and Sch 1 item 81, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 93-5 formerly read: 93-5 Time limit on entitlements to input tax credits (1) You cease to be entitled to an input tax credit for a *creditable acquisition to the extent that you have not taken it into account in working out your *net amount for: (a) the tax period to which the input tax credit would be attributable under subsection 29-10(1) or (2); or (b) any other tax period for which you give to the Commissioner a *GST return during the period of 4 years after the day on which you were required to give to the Commissioner a GST return for the tax period referred to in paragraph (a). Note: Section 93-10 sets out circumstances in which your entitlement to the input tax credit does not cease under this section.

(2) This section has effect despite section 11-20 (which is about who is entitled to input tax credits for creditable acquisitions). S 93-5 inserted by No 20 of 2010, s 3 and Sch 1 item 7, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

93-10 Exceptions to time limit on entitlements to input tax credits (1) (Repealed by No 39 of 2012) History S 93-10(1) repealed by No 39 of 2012, s 3 and Sch 1 item 245, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 93-10(1) formerly read: Commissioner has notified you of excess or refund etc. (1) You do not cease under section 93-5 to be entitled to an input tax credit to the extent that: (a) the input tax credit arises out of circumstances that also gave rise to the whole or a part of: (i) an amount, or an amount of an excess, in relation to which paragraph 105-50(3)(a) in Schedule 1 to the Taxation Administration Act 1953 applies; or (ii) a refund, other payment or credit in relation to which paragraph 105-55(1)(b) in Schedule 1 to that Act applies; and (b) the Commissioner gave to you the notice referred to in that paragraph not later than 4 years after the end of the tax period to which the credit would be attributable under subsection 29-10(1) or (2) of this Act. Note 1: Section 105-50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts, and section 105-55 in Schedule 1 to that Act deals with the time limit within which you can claim amounts relating to indirect tax. Note 2: Section 93-15 of this Act may preclude this subsection from applying to the input tax credit, in which case section 93-5 of this Act will apply. Note 3: Sections 105-50 and 105-55 in Schedule 1 to the Taxation Administration Act 1953 only apply in relation to tax periods starting before 1 July 2012. Note 4: This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.

S 93-10(1) amended by No 39 of 2012, s 3 and Sch 1 item 224, by inserting notes 3 and 4, effective 1 July 2012.

(2) (Repealed by No 39 of 2012) History S 93-10(2) repealed by No 39 of 2012, s 3 and Sch 1 item 245, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 93-10(2) formerly read: Excess relates to amount avoided by fraud or evaded (2) You do not cease under section 93-5 to be entitled to an input tax credit to the extent that the input tax credit arises out of circumstances that also gave rise to: (a) the whole or a part of an amount in relation to which paragraph 105-50(3)(b) in Schedule 1 to the Taxation Administration Act 1953 applies; or (b) an amount of an excess, in relation to which that paragraph applies. Note 1: Section 105-50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts. Note 2: Section 93-15 of this Act may preclude this subsection from applying to the input tax credit, in which case section 93-5 of this Act will apply. Note 3: Section 105-50 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods starting before 1 July 2012. Note 4: This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.

S 93-10(2) amended by No 39 of 2012, s 3 and Sch 1 item 225, by inserting notes 3 and 4, effective 1 July 2012.

(3) (Repealed by No 39 of 2012) History S 93-10(3) repealed by No 39 of 2012, s 3 and Sch 1 item 245, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 93-10(3) formerly read: You have notified the Commissioner of refund etc. (3) You do not cease under section 93-5 to be entitled to an input tax credit to the extent that:

(a) the input tax credit arises out of circumstances that also gave rise to the whole or a part of a refund, other payment or credit in relation to which paragraph 105-55(1)(a) in Schedule 1 to the Taxation Administration Act 1953 applies; and (b) you gave to the Commissioner the notice referred to in that paragraph not later than 4 years after the end of the tax period to which the credit would be attributable under subsection 29-10(1) or (2) of this Act. Note 1: Section 105-55 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which you can claim amounts relating to indirect tax. Note 2: Section 93-15 of this Act may preclude this subsection from applying to the input tax credit, in which case section 93-5 of this Act will apply. Note 3: Section 105-55 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods starting before 1 July 2012. Note 4: This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.

S 93-10(3) amended by No 39 of 2012, s 3 and Sch 1 item 226, by inserting notes 3 and 4, effective 1 July 2012.

Amendment of assessments in relation to supplies (4) You do not cease under section 93-5 to be entitled to an input tax credit if: (a) the input tax credit is for a *creditable acquisition that relates to making a supply; and (b) during the period of 4 years mentioned in subsection 93-5(1), a *net amount of yours is *assessed on the basis that the supply is *input taxed; and (c) after the end of that 4-year period, the Commissioner amends the assessment of your net amount for the tax period to which the supply is attributable under section 155-35, 155-45 or 155-50, or paragraph 155-60(a) or (b), in Schedule 1 to the Taxation Administration Act 1953 on the basis that the supply is not input taxed; and (d) the input tax credit is taken into account in an assessment of a net amount of yours (the credit assessment): (i) after the end of that 4-year period; and (ii) at a time when the Commissioner may amend the assessment of your net amount for the tax period mentioned in subsection 93-5(1) of this Act (whether the credit assessment or another assessment) under Subdivision 155-B in Schedule 1 to the Taxation Administration Act 1953 on the basis that you are entitled to the input tax credit. History S 93-10(4) inserted by No 39 of 2012, s 3 and Sch 1 item 82, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Request to treat document as tax invoice (5) If: (a) you requested the Commissioner to treat a document under subsection 29-70(1B) as a *tax invoice for the purposes of attributing an input tax credit to a tax period; and (b) you made the request before the end of the 4-year period mentioned in subsection 93-5(1) in relation to the tax period; and (c) the Commissioner agrees to the request after the end of the 4-year period; you do not cease under section 93-5 to be entitled to the input tax credit to the extent that, had the Commissioner agreed to the request before the end of the 4-year period, you would not cease under that section to be entitled to the credit. History S 93-10(5) inserted by No 39 of 2012, s 3 and Sch 1 item 82, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 93-10 inserted by No 20 of 2010, s 3 and Sch 1 item 7, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

93-15 GST no longer able to be taken into account You are not entitled to an input tax credit for a *creditable acquisition to the extent that GST on the related supply has not been taken into account in the *assessment of the supplier’s *net amount for the tax period to which that GST is attributable if: (a) the period of review (within the meaning of section 155-35 in Schedule 1 to the Taxation Administration Act 1953) for that assessment has ended; and (b) when that period of review ended, you did not hold a *tax invoice for the creditable acquisition. History S 93-15 substituted by No 21 of 2015, s 3 and Sch 7 item 5, applicable in relation to each creditable acquisition for which the GST on the related supply is attributable to a tax period, or tax periods, starting after 19 March 2015. S 93-15 formerly read: 93-15 GST ceasing to be payable on the related supply You are not entitled to an input tax credit for a *creditable acquisition if: (a) GST has ceased to be payable (other than as a result of its payment) on the supply that is related to the creditable acquisition; and (b) at the time of the cessation, you did not hold a *tax invoice for the creditable acquisition. S 93-15 amended by No 39 of 2012, s 3 and Sch 1 items 83 and 84, by substituting “You are not entitled to an input tax credit for a *creditable acquisition” for “Section 93-10 does not apply” and “creditable acquisition” for “*creditable acquisition for which you would be entitled to an input tax credit but for this section” in para (a), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 93-15 inserted by No 20 of 2010, s 3 and Sch 1 item 7, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

Division 96 — Supplies partly connected with the indirect tax zone History Div 96 heading amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

96-1 What this Division is about This Division treats a supply that is partly connected with the indirect tax zone as separate supplies, so that only the part of a supply that is connected with the indirect tax zone is included in the GST system.

History S 96-1 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

96-5 Supplies that are only partly connected with the indirect tax zone (1) If, because a supply (the actual supply) is a supply of more than one of these kinds: (a) a supply of goods; (b) a supply of *real property; (c) a *telecommunication supply; (d) a supply of anything, other than goods or real property, that is not a telecommunication supply; only part of the actual supply is *connected with the indirect tax zone, then the actual supply is to be treated as if it were separate supplies in the following way. History S 96-5(1) amended by No 177 of 1999, s 3 and Sch 1 item 97, by substituting para (c) and inserting para (d), effective 1 July 2000. Para (c) formerly read: (c) a supply of anything other than goods or real property;

(2) The part of the actual supply that is *connected with the indirect tax zone is to be treated as if it were a separate supply that is connected with the indirect tax zone. (3) The part of the actual supply that is not *connected with the indirect tax zone is to be treated as if it were a separate supply that is not connected with the indirect tax zone. (4) However, if one of the kinds of supply that forms part of the actual supply may reasonably be regarded as incidental to: (a) the other kind of supply that forms part of the actual supply; or (b) one (but not both) of the other kinds of supply that form part of the actual supply; and its value (if it were a separate *taxable supply) would not exceed $50,000, it is treated as part of that other kind of supply. (5) This section has effect despite section 9-25 (which is about when supplies are connected with the indirect tax zone). History S 96-5 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

96-10 The value of the taxable components of supplies that are only partly connected with the indirect tax zone (1) If a supply (the actual supply): (a) is, because of section 96-5, to be treated as separate supplies; and (b) the part of the actual supply that is *connected with the indirect tax zone is a *taxable supply, or is partly a *taxable supply and partly a supply that is *GST-free or *input taxed; the value of that part of the actual supply is worked out as follows: (c) work out the value of the actual supply, under section 9-75, as if it were solely a taxable supply; and (d) work out the proportion of that value of the actual supply that the taxable supply represents; and (e) multiply that value by the proportion in paragraph (d).

History S 96-10(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (b), applicable to a tax period that commences on or after 1 July 2015.

(2) If that part of the actual supply is partly a *taxable supply and partly a supply that is *GST-free or *input taxed, this section does not affect the operation of section 9-80 in working out the value of so much of that part of the actual supply as is a taxable supply. (3) This section has effect despite section 9-75 (which is about the value of taxable supplies).

Division 99 — Deposits as security 99-1 What this Division is about GST does not apply to the taking of a deposit as security for the performance of an obligation (unless the deposit is forfeited or is applied as consideration). GST is not attributable prior to forfeiture.

99-5 Giving a deposit as security does not constitute consideration (1) A deposit held as security for the performance of an obligation is not treated as *consideration for a supply, unless the deposit: (a) is forfeited because of a failure to perform the obligation; or (b) is applied as all or part of the consideration for a supply. (2) This section has effect despite section 9-15 (which is about consideration).

99-10 Attributing the GST relating to deposits that are forfeited etc. (1) The GST payable by you on a *taxable supply for which the *consideration is a deposit that was held as security for the performance of an obligation is attributable to the tax period during which the deposit: (a) is forfeited because of a failure to perform the obligation; or (b) is applied as all or part of the consideration for a supply. (2) This section has effect despite section 29-5 (which is about attributing GST for taxable supplies).

Division 100 — Vouchers History Division 100 inserted by No 177 of 1999, s 3 and Sch 1 item 98, effective 1 July 2000.

100-1 What this Division is about

A supply of a voucher for supplies up to a stated monetary value is not subject to GST. GST may still be payable on the supply for which the voucher is redeemed, and there is an increasing adjustment for unredeemed vouchers.

Note: Vouchers that do not have a stated monetary value can be subject to GST when supplied, but the price of the voucher is excluded when working out the GST on the supply for which the voucher is redeemed (see subsection 9-17(1)). History

S 100-1 amended by No 75 of 2012, s 3 and Sch 2 item 11, by substituting “subsection 9-17(1)” for “paragraph 9-15(3)(a)” in the note, applicable, and taken to have applied, from 1 July 2012. S 100-1 amended by No 32 of 2006, s 3 and Sch 4 item 2, by substituting “have a stated” for “state a” in the note, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000. S 100-1 inserted by No 177 of 1999, s 3 and Sch 1 item 98, effective 1 July 2000.

100-5 Supplies of vouchers with a stated monetary value (1) A supply of a *voucher is not a *taxable supply if: (a) on redemption of the voucher, the holder of the voucher is entitled to supplies up to the *stated monetary value of the voucher; and (b) the *consideration for supply of the voucher does not exceed the stated monetary value of the voucher. History S 100-5(1) amended by No 32 of 2006, s 3 and Sch 4 items 4 and 5, by substituting “the *stated monetary value of the voucher” for “a monetary value stated on the voucher” in para (a) and substituting “the stated monetary value of the voucher” for “that monetary value” in para (b), applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

(2) If the *consideration for supply of the voucher exceeds the *stated monetary value of the voucher, the consideration is treated (except for the purposes of this section) as if it were reduced by that monetary value. History S 100-5(2) amended by No 32 of 2006, s 3 and Sch 4 item 6, by substituting “the *stated monetary value of the voucher” for “that monetary value”, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

(2A) The stated monetary value, in relation to a *voucher other than a *prepaid phone card or facility, means the monetary value stated on the voucher or in documents accompanying the voucher. History S 100-5(2A) inserted by No 32 of 2006, s 3 and Sch 4 item 7, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

(2B) The stated monetary value, in relation to a *voucher that is a *prepaid phone card or facility, means the sum of: (a) in any case — the monetary value stated on the voucher or in documents accompanying the voucher; and (b) if the voucher is topped up after it is supplied — the monetary value of the top-up stated on the voucher or in documents accompanying the top-up. However, disregard the monetary value stated on the voucher (or in documents accompanying the voucher) or top-up (as the case requires), of any bonus supplies covered by the voucher or top-up (as the case requires). History S 100-5(2B) inserted by No 32 of 2006, s 3 and Sch 4 item 7, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

(3) This section has effect despite section 9-5 (which is about what are taxable supplies) and section 9-15 (which is about consideration). History S 100-5 inserted by No 177 of 1999, s 3 and Sch 1 item 98, effective 1 July 2000.

100-10 Redemption of vouchers (1) The act of redeeming a *voucher is not a supply. Note: A supply for which the voucher is redeemed is still a supply.

(2) Subsection (1) has effect despite section 9-10 (which is about what is a supply). (3) Subsection 9-17(1) (which is about the consideration for exercising rights or options) does not apply to a right or option that is granted by way of a *voucher if, on redemption of the voucher, the holder of the voucher is entitled to supplies up to the *stated monetary value of the voucher. History S 100-10(3) amended by No 75 of 2012, s 3 and Sch 2 item 12, by substituting “Subsection 9-17(1)” for “Paragraph 9-15(3)(a)”, applicable, and taken to have applied, from 1 July 2012. S 100-10(3) amended by No 32 of 2006, s 3 and Sch 4 item 8, by substituting “the *stated monetary value of the voucher” for “a monetary value stated on the voucher”, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000. S 100-10 inserted by No 177 of 1999, s 3 and Sch 1 item 98, effective 1 July 2000.

100-12 Consideration on redemption of vouchers (1) To avoid doubt, the consideration for a *taxable supply of a thing acquired by fully redeeming a *voucher is taken to be the sum of: (a) the *stated monetary value of the voucher, reduced by any amount of that value refunded to the holder of the voucher in respect of the supply; and (b) any additional consideration provided for the supply. (2) To avoid doubt, the consideration for a *taxable supply of a thing acquired by partly redeeming a *voucher is taken to be the sum of: (a) the amount of the *stated monetary value of the voucher that the redemption represents; and (b) any additional consideration provided for the supply. (3) Subsections (1) and (2) have effect despite section 9-15 (which is about consideration). History S 100-12 inserted by No 32 of 2006, s 3 and Sch 4 item 9, applicable in relation to supplies made on or after 11 May 2005.

100-15 Increasing adjustments for unredeemed vouchers (1) You have an increasing adjustment if: (a) you supplied a *voucher for *consideration; and (b) on redemption of the voucher, the holder of the voucher was entitled to supplies up to the *stated monetary value of the voucher; and (c) the voucher has not been fully redeemed; and (d) you have, for accounting purposes, written back to current income any reserves for the redemption of the voucher. History S 100-15(1) amended by No 32 of 2006, s 3 and Sch 4 item 11, by inserting “fully” before “redeemed” in para (c), applicable in relation to supplies made on or after 11 May 2005. S 100-15(1) amended by No 32 of 2006, s 3 and Sch 4 item 10, by substituting “the *stated monetary value of the voucher” for “a monetary value stated on the voucher” in para (b), applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

(2) The amount of the increasing adjustment is 1/11 of the *stated monetary value of the voucher to the

extent that it was not redeemed. History S 100-15(2) substituted by No 32 of 2006, s 3 and Sch 4 item 12, applicable in relation to supplies made on or after 11 May 2005. S 10015(2) formerly read: (2) The amount of the increasing adjustment is 1/11 of the amount written back to current income. S 100-15 inserted by No 177 of 1999, s 3 and Sch 1 item 98, effective 1 July 2000.

100-18 Arrangement for supply of voucher (1) An entity (the supplier) may, in writing, enter into an arrangement with another entity under which the other entity supplies (whether or not as an agent on the supplier's behalf) a *voucher to a third party. (2) If, under the arrangement, the supplier pays, or is liable to pay, an amount, as a commission or similar payment, to the other entity for the other entity's supply, the supply by the other entity to the supplier, to which the supplier's payment or liability relates, is treated as if it were not a *taxable supply. (3) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 100-18 inserted by No 32 of 2006, s 3 and Sch 4 item 13, applicable in relation to supplies made on or after 6 April 2006.

100-20 Vouchers supplied to non-residents and redeemed by others in the indirect tax zone This Division does not apply to a *voucher supplied to a *non-resident if, because of the application of subsection 38-190(3), the supply is not *GST-free. History S 100-20 inserted by No 177 of 1999, s 3 and Sch 1 item 98, effective 1 July 2000.

100-25 Meaning of voucher etc. (1) A voucher is any: (a) voucher, token, stamp, coupon or similar article; or (b) *prepaid phone card or facility; the redemption of which in accordance with its terms entitles the holder to receive supplies in accordance with its terms. However, a postage stamp is not a voucher. (2) A prepaid phone card or facility is any article or facility supplied for the primary purpose of enabling the holder: (a) to use, on a prepaid basis, telephone or like services supplied by a supplier of *telecommunications supplies; or (b) to make, on a prepaid basis, acquisitions that are facilitated by using telephone or like services supplied by such a supplier. History S 100-25 substituted by No 32 of 2006, s 3 and Sch 4 item 14, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000. S 100-25 formerly read: 100-25 Meaning of voucher A voucher is any voucher, token, stamp, coupon or similar article the redemption of which in accordance with its terms entitles the holder to receive supplies in accordance with its terms. However, a postage stamp is not a voucher. S 100-25 inserted by No 177 of 1999, s 3 and Sch 1 item 98, effective 1 July 2000.

Division 102 — Cancelled lay-by sales 102-1 What this Division is about If a lay-by sale is cancelled, any amount retained or recovered by the supplier is within the GST system.

102-5 Cancelled lay-by sales (1) If a supply by way of lay-by sale is cancelled: (a) any amount already paid by the *recipient that the supplier retains because of the cancellation; and (b) any amount the supplier recovers from the recipient because of the cancellation; is treated as *consideration for a supply made by the supplier and as consideration for an acquisition made by the recipient. (2) This section has effect despite section 9-15 (which is about what is consideration).

102-10 Attributing GST and input tax credits (1) If an amount is retained or recovered in circumstances referred to in section 102-5: (a) the GST payable by you on a *taxable supply for which the amount is *consideration; or (b) the input tax credit to which you are entitled for a *creditable acquisition for which the amount is consideration; is attributable to the tax period during which the amount was retained or recovered, as the case requires. (2) This section has effect despite sections 29-5 and 29-10 (which are about attributing GST for taxable supplies and input tax credits for creditable acquisitions).

Division 105 — Supplies in satisfaction of debts 105-1 What this Division is about

This Division makes a creditor liable for GST on supplies of a debtor’s property where the supply is in satisfaction of a debt owed to the creditor.

Note: This Division overrides Division 58 to the extent that the creditor is a representative of the debtor and the debtor is an incapacitated entity (see section 58-95). History S 105-1 amended by No 142 of 2012, s 3 and Sch 2 item 3, by inserting the note at the end, applicable in relation to supplies made on or after the start of the first quarterly tax period starting on or after 28 September 2012. For this purpose, it does not matter whether quarterly tax periods are the tax periods that apply to you.

105-5 Supplies by creditors in satisfaction of debts may be taxable supplies (1) You make a taxable supply if: (a) you supply the property of another entity (the debtor) to a third entity in or towards the

satisfaction of a debt that the debtor owes to you; and (b) had the debtor made the supply, the supply would have been a *taxable supply. (2) It does not matter whether: (a) you made the supply in the course or furtherance of an *enterprise that you *carry on; or (b) you are *registered, or *required to be registered. (3) However, the supply is not a *taxable supply if: (a) the debtor has given you a written notice stating that the supply would not be a taxable supply if the debtor were to make it, and stating fully the reasons why the supply would not be a taxable supply; or (b) if you cannot obtain such a notice — you believe on the basis of reasonable information that the supply would not be a taxable supply if the debtor were to make it. (4) This section has effect despite section 9-5 (which is about what is a taxable supply).

105-10 Net amounts (1) If you are not *registered or *required to be registered, you do not have a *net amount under Part 2-4 merely because you make a *taxable supply under section 105-5. (2) This section does not prevent an *adjustment arising that relates to such a supply, but you cannot have a *decreasing adjustment unless you are *registered or *required to be registered. (3) This section has effect despite Division 17 (which is about net amounts and adjustments).

105-15 GST returns (1) If, during a month: (a) you make any *taxable supplies under section 105-5; or (b) you have any *increasing adjustments that arise in relation to any such supplies (whether made in that month or a previous month); and you are not *registered or *required to be registered during that month, you must give to the Commissioner a *GST return, within 21 days after the end of the month, relating to those supplies you made in that month and those adjustments. (2) (Repealed by No 73 of 2001) History S 105-15(2) repealed by No 73 of 2001, s 3 and Sch 1 item 18, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 105-15(2) formerly read: (2) The *GST return need not state a *net amount.

(3) This section has effect despite sections 31-5 and 31-10 (which are about giving GST returns). History S 105-15(3) amended by No 73 of 2001, s 3 and Sch 1 item 19, by substituting “and 31-10” for “, 31-10 and 31-15”, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

105-20 Payments of GST (1) If you are not *registered or *required to be registered during a particular month, you must pay to the Commissioner: (a) amounts of *assessed GST on *taxable supplies under section 105-5 that you make during that month; and

(b) *assessed amounts of *increasing adjustments that you have that arise, during that month, in relation to supplies that are taxable supplies under section 105-5. History S 105-20(1) substituted by No 39 of 2012, s 3 and Sch 1 item 85, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. No 39 of 2012, s 3 and Sch 1 item 241 also contains the following savings provision: 241 Savings provision (1) A specification: (a) made by the Commissioner for the purposes of subsection 78-90(1) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) in force just before the commencement of this item [1 July 2012]; has effect, from that commencement, as if it had been made for the purposes of paragraph 78-90(1A)(b) of that Act as in force after that commencement. (2) A specification: (a) made by the Commissioner for the purposes of subsection 105-20(1) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) in force just before the commencement of this item [1 July 2012]; has effect, from that commencement, as if it had been made for the purposes of paragraph 105-20(1A)(b) of that Act as in force after that commencement. S 105-20(1) formerly read: (1) If you are not *registered or *required to be registered during a particular month, you must pay: (a) amounts of GST on *taxable supplies under section 105-5 that you make during that month; and (b) amounts of *increasing adjustments that you have that arise, during that month, in relation to supplies that are *taxable supplies under section 105-5; within 21 days after the end of the month, and at the place and in the manner specified by the Commissioner.

(1A) You must pay each amount: (a) on or before the later of: (i) the 21st day after the end of the month; and (ii) the day the Commissioner gives notice of the relevant *assessment to you under section 15510 in Schedule 1 to the Taxation Administration Act 1953; and (b) at the place and in the manner specified by the Commissioner. History S 105-20(1A) inserted by No 39 of 2012, s 3 and Sch 1 item 85, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. For savings provision, see note under s 105-20(1).

(2) This section has effect despite Division 33 (which is about payments of GST).

Division 108 — Valuation of taxable supplies of goods in bond 108-1 What this Division is about

Taxable supplies of goods in bond are given a higher value than would otherwise apply, because the price of a supply in bond does not include any excise duty that would be included after entry of the goods for home consumption.

History S 108-1 amended by No 176 of 1999, s 3 and Sch 1 item 98, by omitting ``customs duty or'' after ``include any'', effective 1 July 2000.

108-5 Taxable supplies of goods in bond etc. (1) The value of a *taxable supply of *excisable goods that are in bond is the sum of: (a) the value of the supply worked out in the way set out in section 9-75; and (b) the amount of *excise duty to which the goods would have been subject if they had been entered for home consumption under the Excise Act 1901 at the time the supply first became a supply *connected with the indirect tax zone. History S 108-5(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (b), applicable to a tax period that commences on or after 1 July 2015. S 108-5(1) amended by No 176 of 1999, s 3 and Sch 1 items 99 and 100, by substituting “*excisable goods that are in bond” for “goods that are in bond or otherwise subject to the control of Customs” and substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) the amount of *customs duty or *excise duty to which the goods would have been subject if they had been entered for home consumption under the Customs Act 1901 or the law relating to excise (as the case requires) at the time the supply first became a supply *connected with Australia.

(2) However, this section does not apply to a supply of goods to a *recipient who: (a) is *registered or *required to be registered; and (b) acquires the goods solely for a *creditable purpose. (3) This section has effect despite section 9-75 (which is about the value of taxable supplies).

Division 110 — Tax-related transactions History Div 110 (heading) substituted by No 74 of 2010, s 3 and Sch 1 item 52, applicable to tax periods starting on or after 1 July 2010. The heading formerly read: Division 110 — Income tax-related transactions Div 110 inserted by No 97 of 2002, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

110-1 What this Division is about

Some transactions that relate to aspects of income tax and other taxes are outside the GST system.

History S 110-1 amended by No 74 of 2010, s 3 and Sch 1 item 53, by inserting “and other taxes” after “income tax”, applicable to tax periods starting on or after 1 July 2010. S 110-1 inserted by No 97 of 2002, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Subdivision 110-A — Income tax-related transactions History Subdiv 110-A (heading) inserted by No 74 of 2010, s 3 and Sch 1 item 54, applicable to tax periods starting on or after 1 July 2010.

110-5 Transfers of tax losses and net capital losses (1) A supply is not a *taxable supply if the supply is: (a) the transfer of a *tax loss in accordance with Subdivision 170-A of the *ITAA 1997; or

(b) the transfer of a *net capital loss in accordance with Subdivision 170-B of the ITAA 1997. (2) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 110-5 inserted by No 97 of 2002, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

110-10 Transfers of excess foreign tax credits (Repealed by No 143 of 2007) History S 110-10 repealed by No 143 of 2007, s 3 and Sch 1 item 6, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after 1 July 2008. No 143 of 2007, s 3 and Sch 1 Part 6 contains the following savings provisions: Part 6 — Savings provisions Object 225 The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of: (a) any act done or omitted to be done; or (b) any state of affairs existing; or (c) any period ending; before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies. Making and amending assessments, and doing other things, in relation to past matters 226 Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003): (a) making or amending an assessment (including under a provision that is itself repealed or amended); (b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended); in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. Example: For the 2006-07 income year, Smart Investor Pty Ltd, an Australian resident private investment company, has assessable foreign income in the passive income class on which it has paid foreign tax for which it wishes to claim a foreign tax credit. The company also has a tax loss for the year from its Australian investments. When it lodges its tax return for the year it does not elect to claim a deduction for any of the tax loss under section 79DA of the ITAA 1936, because the Australian tax payable on its passive foreign income equals the foreign tax it has paid. In 2009 the amount of foreign tax payable in respect of some foreign rental income it had included in its return for the 2006-07 year is reduced and Smart Investor receives a refund of the difference in foreign tax. Smart Investor Pty Ltd then applies to be able to make an election under section 79DA, that is, after the Tax Laws Amendment (2007 Measures No. 4) Act 2007 (which repeals section 79DA) receives Royal Assent. The Commissioner allows Smart Investor to submit an election to claim a deduction for so much of its 2006-07 tax loss as to reduce the amount of Australian tax payable on its 2006-07 assessable foreign income to the revised foreign tax paid, by the end of 2009. Despite the repeal of section 79DA, item 226 allows the Commissioner to permit an election to be lodged after the return for 2006-07 has been lodged, and to amend Smart Investor’s assessment for that year, because these actions relate to a thing done, and periods ending, before the repeal of section 79DA applies.

S 110-10 formerly read: 110-10 Transfers of excess foreign tax credits (1) A supply is not a *taxable supply if: (a) the supply is a transfer of an initial excess credit, or an opening excess credit balance, referred to in paragraph 160AFE(1D)(c) of the *ITAA 1936; and (b) the transfer is in accordance with section 160AFE of the ITAA 1936. (2) This section has effect despite section 9-5 (which is about what are taxable supplies). S 110-10 inserted by No 97 of 2002, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

110-15 Supplies under operation of consolidated group regime (1) A supply is not a *taxable supply to the extent that it occurs because of the operation of these

provisions: (a) Part 3-90 of the *ITAA 1997; (b) Part 3-90 of the Income Tax (Transitional Provisions) Act 1997. (2) Without limiting the scope of subsection (1), for the purposes of that subsection, the operation mentioned in that subsection includes an operation that results from: (a) a choice made under the provisions mentioned in that subsection; or (b) any other voluntary action provided for by those provisions. (3) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 110-15 inserted by No 101 of 2004, s 3 and Sch 6 item 1, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

110-20 Tax sharing agreements — entering into agreement etc. (1) This section applies if: (a) an entity makes a supply because it enters into or becomes a party to an agreement; and (b) the agreement satisfies the requirements of subsections 721-25(1) and (2) of the *ITAA 1997 in relation to an existing or future *group liability of the *head company of a *consolidated group or *MEC group. (2) The supply is not a *taxable supply to the extent that it relates to the fact that the agreement satisfies those requirements. (3) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 110-20 inserted by No 101 of 2004, s 3 and Sch 6 item 1, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

110-25 Tax sharing agreements — leaving group clear of group liability (1) A supply made to a *TSA contributing member of a *consolidated group or a *MEC group is not a *taxable supply if: (a) the supply is a release from an obligation relating to a *contribution amount in relation to a *group liability of the *head company of the group; and Example: The obligation could be a contractual obligation created by the agreement under which the contribution amount was determined.

(b) the TSA contributing member has, for the purposes of subsection 721-30(3) of the *ITAA 1997, left the group clear of the group liability. Note: See section 721-35 of the ITAA 1997 for when a TSA contributing member has left a group clear of the group liability.

(2) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 110-25 inserted by No 101 of 2004, s 3 and Sch 6 item 1, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

110-30 Tax funding agreements (1) This section applies if: (a) an entity makes a supply because it enters into or becomes a party to a written agreement; and (b) the agreement deals with the distribution of economic burdens and benefits directly related to *tax-related liabilities mentioned in subsection 721-10(2) of the *ITAA 1997 of the *head company of a *consolidated group or *MEC group, among *members and former members of the group; and (c) if the group is not in existence when the entity enters into or becomes a party to the agreement — the agreement contemplates that the parties to the agreement will become members of the group when it does come into existence; and (d) the agreement complies with the requirements (if any) set out in the regulations. (2) The supply is not a *taxable supply to the extent that it relates to the fact that the agreement deals with the distribution mentioned in paragraph (1)(b). (3) Without limiting paragraph (1)(b), the agreement deals with the distribution mentioned in that paragraph if it includes one or more of the following kinds of provisions: (a) provisions for *members or former members of the group to contribute towards payment of *taxrelated liabilities mentioned in subsection 721-10(2) of the *ITAA 1997 of the *head company of the group; (b) provisions for payments to be made to a member or former member of the group in recognition of activities or attributes of that member that have the effect of reducing the amount of those liabilities. (4) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 110-30 inserted by No 101 of 2004, s 3 and Sch 6 item 1, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Subdivision 110-B — Other tax-related transactions History Subdiv 110-B inserted by No 74 of 2010, s 3 and Sch 1 item 55, applicable to tax periods starting on or after 1 July 2010.

110-60 Indirect tax sharing agreements — entering into agreement etc. (1) This section applies if: (a) an entity makes a supply because it enters into or becomes a party to an agreement; and (b) the agreement: (i) satisfies the requirements of subsections 444-90(1A) to (1E) in Schedule 1 to the Taxation Administration Act 1953 in relation to an indirect tax amount referred to in subsection 444-90(1) in that Schedule; or (ii) satisfies the requirements of subsections 444-80(1A) to (1E) in Schedule 1 to the Taxation Administration Act 1953 in relation to an indirect tax amount referred to in subsection 444-80(1) in that Schedule. (2) The supply is not a *taxable supply to the extent that it relates to the fact that the agreement satisfies those requirements. (3) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 110-60 inserted by No 74 of 2010, s 3 and Sch 1 item 55, applicable to tax periods starting on or after 1 July 2010.

110-65 Indirect tax sharing agreements — leaving GST group or GST joint venture clear of liability (1) A supply made to a contributing member (within the meaning of subsection 444-90(1A) in Schedule 1 to the Taxation Administration Act 1953) of a *GST group is not a *taxable supply if: (a) the supply is a release from an obligation relating to a contribution amount (within the meaning of that subsection) relating to liabilities of the *representative member of the group that are referred to in that subsection; and Example: The obligation could be a contractual obligation created by the agreement under which the contribution amount was determined.

(b) the contributing member leaves the group in circumstances in which subsection 444-90(1B) in that Schedule applies to the contributing member. (2) A supply made to a contributing participant (within the meaning of subsection 444-80(1A) in Schedule 1 to the Taxation Administration Act 1953) of a *GST joint venture is not a *taxable supply if: (a) the supply is a release from an obligation relating to a contribution amount (within the meaning of that subsection) relating to liabilities of the *joint venture operator of the joint venture that are referred to in that subsection; and Example: The obligation could be a contractual obligation created by the agreement under which the contribution amount was determined.

(b) the contributing participant leaves the joint venture in circumstances in which subsection 44480(1B) in that Schedule applies to the contributing participant. (3) This section has effect despite section 9-5 (which is about what are taxable supplies). History S 110-65 inserted by No 74 of 2010, s 3 and Sch 1 item 55, applicable to tax periods starting on or after 1 July 2010.

Division 111 — Reimbursement of employees etc. 111-1 What this Division is about

You may be entitled to input tax credits for some reimbursements you make to employees (or associates of employees), agents, officers or partners for expenses they incur. The entitlement extends to charitable bodies and government schools reimbursing their volunteers.

History S 111-1 amended by No 156 of 2000, s 3 and Sch 3 item 17, by substituting ``some reimbursements you make to employees (or associates of employees), agents, officers or partners for expenses they incur'' for ``reimbursing employees, agents, officers or partners for expenses they incur in connection with the carrying on of your enterprise'', applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 111-1 amended by No 92 of 2000, s 3 and Sch 1 item 6, by inserting ``The entitlement extends to charitable bodies and government schools reimbursing their volunteers.'' at the end, effective 1 July 2000.

111-5 Creditable acquisitions relating to reimbursements

(1) If one or more of the following applies: (a) you reimburse an employee or agent for an expense he or she incurs that is related directly to his or her activities as your employee or agent; (ab) you reimburse an employee (whether or not you are the employee's employer) for an expense that the employee or the employee's *associate incurs, and the reimbursement constitutes an *expense payment benefit; (ac) you reimburse an associate of an employee (whether or not you are the employee's employer) for an expense that the associate or employee incurs, and the reimbursement constitutes an expense payment benefit; (b) you are a *company and you reimburse an *officer for an expense he or she incurs that is related directly to his or her activities as your officer; (c) you are a *partnership and you reimburse a partner for an expense he or she incurs that is related directly to his or her activities as a partner in the partnership; the reimbursement is treated as *consideration for an acquisition that you make from the employee, associate, agent, officer or partner. Note: This section also applies if you reimburse the recipient of certain withholding payments: see section 111-20. History S 111-5(1) amended by No 156 of 2000, s 3 and Sch 3 items 18 to 22, by substituting “If one or more of the following applies:” for “If:”, substituting “agent;” for “agent; or” in para (a), inserting paras (ab) and (ac), substituting “officer;” for “officer; or” in para (b) and inserting “associate,” after “employee,” (last occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 111-5(1) amended by No 178 of 1999, s 3 and Sch 1 items 55 to 58, by omitting “, other *PAYE earner” before “or agent” (first occurring) and “, PAYE earner” before “or agent” (second occurring) from para (a), omitting “, PAYE earner” before “, agent” (last occurring) and inserting the Note, effective 22 December 1999.

(2) The fact that the supply to you is not a *taxable supply does not stop the acquisition being a *creditable acquisition. (3) However, the acquisition is not a *creditable acquisition: (a) to the extent (if any) that: (i) the employee, *associate, agent, *officer or partner is entitled to an input tax credit for acquiring the thing acquired in incurring the expense; or (ii) the acquisition would not, because of Division 69, be a creditable acquisition if you made it; or (b) unless the supply of the thing acquired, by the employee, associate, agent, officer or partner in incurring the expense, was a taxable supply; or (c) if you would, because of Division 71, not have been entitled to an input tax credit if you had made the acquisition that the employee, associate, agent, officer or partner made. History S 111-5(3) substituted by No 110 of 2014, s 3 and Sch 5 item 92, applicable in relation to acquisitions made on or after 1 July 2000. S 1115(3) formerly read: (3) However, the acquisition: (a) is not a *creditable acquisition to the extent (if any) that: (i) the employee, *associate, agent, *officer or partner is entitled to an input tax credit for acquiring the thing acquired in incurring the expense; or (ii) the acquisition would not, because of Division 69, be a creditable acquisition if you made it; and (b) is not a creditable acquisition unless the supply of the thing acquired, by the employee, associate, agent, officer or partner in incurring the expense, was a taxable supply; and

(c) is not a creditable acquisition if you would, because of Division 71, not have been entitled to an input tax credit if you had made the acquisition that the employee, associate, agent, officer or partner made. S 111-5(3) amended by No 156 of 2000, s 3 and Sch 3 items 23 and 24, by substituting para (a) and inserting “associate,” after “employee,” in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Para (a) formerly read: (a) is not a *creditable acquisition to the extent (if any) that the employee, agent, *officer or partner is entitled to an input tax credit for acquiring the thing acquired in incurring the expense; and S 111-5(3) amended by No 156 of 2000, s 3 and Sch 3 item 25, by inserting para (c), applicable in relation to net amounts for tax periods ending on or after 12 October 2000. S 111-5(3) amended by No 178 of 1999, s 3 and Sch 1 items 59 and 60, by omitting “, *PAYE earner” before “, agent” from para (a) and “, PAYE earner” before “, agent” from para (b), 22 December 1999.

(3AA) In working out the extent to which a person is entitled to an input tax credit for the purposes of paragraph (3)(a), disregard sections 131-40 and 131-50 (which are about amounts of input tax credits under the annual apportionment rules). History S 111-5(3AA) inserted by No 134 of 2004, s 3 and Sch 2 item 13, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

(3A) If you are a *partnership, this section does not apply to your reimbursement of a partner for an expense he or she incurs if, even without this Division applying, you are entitled to an input tax credit arising from the incurring of the expense. History S 111-5(3A) inserted by No 92 of 2000, s 3 and Sch 11 item 11A, effective 1 July 2000.

(4) This section has effect despite section 11-5 (which is about what is a creditable acquisition).

111-10 Amounts of input tax credits relating to reimbursements (1) The amount of the input tax credit for a *creditable acquisition the *consideration for which is a reimbursement to which section 111-5 applies is an amount equal to 1/11 of the amount of the reimbursement. (2) However, if: (a) the person incurring the expense incurs it in the capacity of an agent, *officer or partner; and (b) the incurring of the expense is only in part related directly to his or her activities as your agent or officer, or as a partner, as the case requires; the amount of the input tax credit under subsection (1) is reduced by an extent equivalent to the extent to which the incurring of the expense is not related directly to those activities. History S 111-10(2) substituted by No 156 of 2000, s 3 and Sch 3 item 26, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 111-10(2) formerly read: (2) However, if: (a) the incurring of the expense by the employee, agent, *officer or partner is only in part related directly to his or her activities as your employee or agent or officer, or as a partner in the *partnership, as the case requires; and (b) the reimbursement does not constitute: (i) a fringe benefit within the meaning of the Fringe Benefits Tax Assessment Act 1986; or (ii) a benefit that, but for paragraph (g) of the definition of fringe benefit in subsection 136(1) of that Act, would be a fringe benefit within the meaning of that Act; the amount of the input tax credit under subsection (1) is reduced by an extent equivalent to the extent to which the incurring of the

expense is not related directly to those activities. S 111-10(2) amended by No 178 of 1999, s 3 and Sch 1 items 61 and 62, by omitting “, *PAYE earner” before “, agent” (first occurring) and “, PAYE earner” before “or agent” from para (a), effective 22 December 1999.

(3) This section has effect despite section 11-25 (which is about the amount of input tax credits for creditable acquisitions).

111-15 Tax invoices relating to reimbursements For the purposes of subsection 29-10(3), you are taken to hold a *tax invoice for a *creditable acquisition the *consideration for which is a reimbursement to which section 111-5 applies if you hold a tax invoice for the *taxable supply referred to in subsection 111-5(3).

111-18 Application of Division to volunteers working for charities etc. (1) If: (a) an *endorsed charity, a *gift-deductible entity or a *government school reimburses an individual for an expense he or she incurs; and (b) the expense is directly related to his or her activities as a volunteer of the endorsed charity, giftdeductible entity or government school; this Division applies to the endorsed charity, gift-deductible entity or government school as if: (c) the individual were an employee of the endorsed charity, gift-deductible entity or government school; and (d) his or her activities in connection with incurring the expense were activities as such an employee. History S 111-18(1) amended by No 169 of 2012, s 3 and Sch 2 items 102 to 105, by substituting “an *endorsed charity” for “a charitable institution, a trustee of a charitable fund” in para (a), “endorsed charity” for “institution, fund” in paras (b) and (c), and “to the endorsed charity” for “to the institution, fund”, effective 3 December 2012.

(2) (Repealed by No 169 of 2012) History S 111-18(2) repealed by No 169 of 2012, s 3 and Sch 2 item 106, effective 3 December 2012. S 111-18(2) formerly read: (2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 111-18(2) inserted by No 95 of 2004, s 3 and Sch 10 item 13, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

(3) Subsection (1) does not apply in relation to a reimbursement by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless: (a) the entity is: (i) an *endorsed charity; or (ii) a *government school; or (iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or

(b) each purpose to which the expense relates is a *gift-deductible purpose of the entity. Note: This subsection excludes from this section reimbursements by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, reimbursements can be covered by this section if they relate to the principal purpose of the fund, authority or institution. History S 111-18(3) amended by No 169 of 2012, s 3 and Sch 2 item 107, by substituting para (a)(i), effective 3 December 2012. Para (a)(i) formerly read: (i) a charitable institution or a trustee of a charitable fund; or S 111-18(3) inserted by No 80 of 2006, s 3 and Sch 12 item 12, applicable in relation to net amounts for tax periods starting on or after 30 June 2006. S 111-18 inserted by No 92 of 2000, s 3 and Sch 1 item 7, effective 1 July 2000.

111-20 Application of Division to recipients of certain withholding payments (1) If you make, or are liable to make, *withholding payments covered by subsection (2), this Division applies to you as if: (a) an individual to whom you make (or are liable to make) such payments were your employee; and (b) his or her activities in connection with earning such payments were activities as your employee. (2) This subsection covers a *withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table. Withholding payments covered Item

Provision

Subject matter

1

Section 12-35

Payment to employee

2

Section 12-40

Payment to company director

3

Section 12-45

Payment to office holder

4

Section 12-55

Voluntary agreement to withhold

5

Section 12-60

Payment under labour hire arrangement, or specified by regulations

History S 111-20 inserted by No 178 of 1999, s 3 and Sch 1 item 63, effective 22 December 1999.

111-25 Employers paying expenses of employees etc. If you make, or are liable to make: (a) a payment on behalf of your employee for an expense that he or she incurs that is related directly to his or her activities as your employee; or (b) a payment: (i) on behalf of an employee (whether or not you are the employee's employer) for an expense that the employee or the employee's *associate incurs; or (ii) on behalf of an associate of an employee (whether or not you are the employee's employer) for an expense that the associate or employee incurs; that constitutes an *expense payment benefit; this Division applies to you as if you reimbursed your employee, or you reimbursed the employee or associate, for the expense.

History S 111-25 substituted by No 156 of 2000, s 3 and Sch 3 item 27, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 111-25 formerly read: 111-25 Employers paying work-related expenses of employees If you make, or are liable to make, a payment on behalf of your employee for an expense that he or she incurs that is related directly to his or her activities as your employee, this Division applies to you as if you reimbursed your employee for the expense. S 111-25 inserted by No 92 of 2000, s 3 and Sch 11 item 11B, effective 1 July 2000.

111-30 Reimbursements etc. of former or future employees etc. This Division applies in relation to: (a) reimbursements, of a kind referred to in paragraph 111-5(1)(ab) or (ac), of former employees and future employees, and of the *associates of former employees and future employees; and (b) payments, of a kind referred to in paragraph 111-25(b), that you make or are liable to make on behalf of former employees and future employees, and of the *associates of former employees and future employees; in the same way that this Division applies to such reimbursements of, and such payments that you make or are liable to make to, employees and their associates. History S 111-30 inserted by No 156 of 2000, s 3 and Sch 3 item 27, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Division 113 — PAYG voluntary agreements History Div 113 inserted by No 178 of 1999, s 3 and Sch 1 item 64, effective 22 December 1999.

113-1 What this Division is about A supply is not a taxable supply if: (a) an amount must be withheld from payment for the supply because of section 12-55 in Schedule 1 to the Taxation Administration Act 1953 (about voluntary agreements to withhold); and (b) the acquisition of the thing supplied would be a creditable acquisition if the supply were a taxable supply.

History S 113-1 inserted by No 178 of 1999, s 3 and Sch 1 item 64, effective 22 December 1999.

113-5 Supply of work or services not a taxable supply (1) A supply that you make is not a *taxable supply to the extent that you make it under an arrangement (within the meaning of the *ITAA 1997) if: (a) the arrangement the performance of which, in whole or in part, involves the performance of work or services (whether or not by you); and (b) an agreement is in force that: (i) complies with section 12-55 in Schedule 1 to the Taxation Administration Act 1953 (about voluntary agreements to withhold); and (ii) states that the section covers payments under the arrangement, or payments under a series of arrangements that includes the arrangement; and

(c) you, and the entity acquiring what you supply under the arrangement, are parties to that agreement; and (d) you have an *ABN that is in force and is quoted in the agreement; and (e) the acquisition, by that entity, of what you supply under the arrangement would be a *creditable acquisition (and not *partly creditable) if the supply were a *taxable supply. History S 113-5(1) amended by No 12 of 2012, s 3 and Sch 6 item 69, by substituting “*ITAA 1997” for “Income Tax Assessment Act 1997”, effective 21 March 2012.

(2) This section has effect despite section 9-5 (about what is a taxable supply.) History S 113-5 inserted by No 178 of 1999, s 3 and Sch 1 item 64, effective 22 December 1999.

Part 4-3 — Special rules mainly about importations Note: The special rules in this Part mainly modify the operation of Part 2-3, but they may affect other Parts of Chapter 2 in minor ways.

Division 114 — Importations without entry for home consumption 114-1 What this Division is about This Division treats as taxable importations several kinds of importations of goods covered by the Customs Act 1901, even though the goods are not entered for home consumption. An entity that enters for home consumption warehoused goods imported by someone else is entitled to any input tax credit for the importation.

History S 114-1 amended by No 92 of 2000, s 3 and Sch 11 item 11C, by inserting ``An entity that enters for home consumption warehoused goods imported by someone else is entitled to any input tax credit for the importation.'' at the end, effective 1 July 2000.

114-5 Importations without entry for home consumption (1) You make a taxable importation if: (a) the circumstances referred to in the third column of the following table occur; and (b) you are referred to in the fourth column of the table as the importer in relation to those circumstances. However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a *non-taxable importation. Importations without entry for home consumption Item

Topic

Circumstance

Importer

 1

Personal or household effects of passengers or crew

Goods of a kind referred to in paragraph 68(1)(d) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.

The person to whom the authorisation was granted.

Goods of a kind referred to in paragraph 68(1)(e) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.

The person to whom the authorisation was granted.

Goods of a kind referred to in paragraph 68(1)(f) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.

The person to whom the authorisation was granted.

Goods of a kind referred to in paragraph 68(1)(i) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.

The person to whom the authorisation was granted.

....................................  2

Low value consignments by post

....................................  3

Other low value consignments

....................................  4

Other goods exempt from entry

....................................  5

Like customable goods

Goods are delivered into home consumption in accordance with a permission granted under section 69 of the Customs Act 1901.

The person to whom the permission was granted.

Goods are delivered into home consumption in accordance with a permission granted under section 70 of the Customs Act 1901.

The person to whom the permission was granted.

....................................  6

Special clearance goods

....................................  7–9

(Repealed by No 176 of 1999)

.................................... 10

Return of seized goods

Goods that have been seized under a warrant issued The person to under section 203 of the Customs Act 1901, or under whom the goods section 203B or 203C of that Act, are delivered to a are delivered. person on the basis that they are not forfeited goods.

.................................... 11–12

(Repealed by No 176 of 1999)

.................................... 13

Inwards duty free shops

Goods that are *airport shop goods purchased from an *inwards duty free shop by a *relevant traveller are removed from a *customs clearance area.

The relevant traveller.

.................................... 14

(Repealed by No 82 of 2002)

.................................... 15

Installations and goods on installations

Goods are deemed by section 49B of the Customs Act 1901 to be imported into the indirect tax zone.

The person who is the owner (within the meaning of the Customs Act 1901) of the goods when they are deemed to be so imported.

.................................... 16

Goods not entered Goods not covered by any other item of this table are The person who for home imported into the indirect tax zone, and: fails to comply with consumption when that requirement. (a) if they are required to be entered under section required 68 of the Customs Act 1901 — they are not entered in accordance with that requirement; or (b) in any other case — a requirement under that Act relating to their importation has not been complied with

History S 114-5(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in table items 15 and 16,

column headed “Circumstance”, applicable to a tax period that commences on or after 1 July 2015. S 114-5(1) amended by No 82 of 2002, s 3 and Sch 3 item 8, by repealing table item 14, effective 19 July 2005. Table item 14 formerly read:

.................................... “14

COMPILE contingency arrangements

Goods are taken into home consumption in accordance with a permission granted under section 77D of the Customs Act 1901.

The person to whom the permission is granted.”

.................................... S 114-5(1) amended by No 176 of 1999, s 3 and Sch 1 items 101 to 105, by substituting: “You make a taxable importation if: (a) the circumstances referred to in the third column of the following table occur; and (b) you are referred to in the fourth column of the table as the importer in relation to those circumstances. However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a *non-taxable importation.” for “The circumstances referred to in the third column of the following table are importations of goods into Australia. You are taken to have imported the goods if you are referred to in the fourth column of the table as the importer in relation to those circumstances. This section has effect despite section 13-5.”, repealing table items 7, 8, 9, 11 and 12, substituting “under a warrant issued under section 203 of the Customs Act 1901, or under section 203B or 203C of that Act,” for “under section 203 of the Customs Act 1901” in table item 10, and inserting table item 16, effective 1 July 2000. Table items 7, 8, 9, 11 and 12 formerly read:

.................................... “7

Sale or disposal of goods by Goods are sold or disposed of Customs under section 72, 87, 96, 206 or 207 of the Customs Act 1901.

The person who was the owner (within the meaning of the Customs Act 1901) of the goods immediately before the sale or disposal.

....................................  8

Goods released on security

Goods are released under The person to whom the goods section 208 of the Customs Act are released. 1901.

....................................  9

Goods delivered under a court order

Goods are delivered to a person under a court order made: (a) in an action    under the    Customs Act   1901 for    condemnation    or recovery    of the goods;    or (b) in an action    for a    declaration    that the    goods are not    forfeited    under the    Customs Act   1901.

The person to whom the goods are delivered.

Delivery of the goods is

The person to whom the goods

.................................... 11

Impounded goods that

cease to be forfeited

authorised under subsection 209(6) of the Customs Act 1901.

are delivered, or are to be delivered.

.................................... 12

Goods for public exhibition, testing etc.

Goods are taken out of a The person to whom the warehouse under a permission permission is granted.” granted under section 97 of the Customs Act 1901.

.................................... (2) This section has effect despite section 13-5. History S 114-5(2) inserted by No 176 of 1999, s 3 and Sch 1 item 106, effective 1 July 2000.

114-10 Goods that have already been entered for home consumption etc. Once goods have been: (a) entered for home consumption within the meaning of the Customs Act 1901; or (b) taken to be imported because of the application of an item in the table in section 114-5; they cannot subsequently be taken to be imported because of the application of an item in the table, unless they have been exported from the indirect tax zone since they were so entered or taken to be imported. History S 114-10 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. S 114-10 inserted by No 176 of 1999, s 3 and Sch 1 item 107, effective 1 July 2000.

114-15 Payments of amounts of assessed GST where security for payment of customs duty is forfeited (1) If: (a) a circumstance relating to goods is an importation of the goods into the indirect tax zone because of an item of the table in section 114-5; and (b) security has been given under the Customs Act 1901 for payment of *customs duty in respect of the goods; and (c) the security is forfeited; any *assessed GST payable on the importation is to be paid when the security is forfeited. History S 114-15(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (a), applicable to a tax period that commences on or after 1 July 2015.

(2) This section has effect despite section 33-15 (which is about payments of amounts of assessed GST on importations). History S 114-15 substituted by No 39 of 2012, s 3 and Sch 1 item 86, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods

or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 114-15 formerly read: 114-15 Payments of amounts of GST where security for payment of customs duty is forfeited (1) If: (a) a circumstance relating to goods is an importation of the goods into Australia because of an item of the table in section 114-5; and (b) security has been given under the Customs Act 1901 for payment of *customs duty in respect of the goods; and (c) the security is forfeited; any GST payable on the importation is to be paid when the security is forfeited. (2) This section has effect despite section 33-15 (which is about payments of amounts of GST on importations). S 114-15 inserted by No 176 of 1999, s 3 and Sch 1 item 107, effective 1 July 2000.

114-20 Payments of amounts of assessed GST where delivery into home consumption is authorised under section 71 of the Customs Act (1) If: (a) the delivery of goods into home consumption in accordance with an authorisation under section 71 of the Customs Act 1901 is an importation into the indirect tax zone because of item 1, 2, 3 or 4 of the table in section 114-5; and (b) information was provided under section 71 of that Act in connection with the granting of the authorisation; any *assessed GST payable on the importation is to be paid when the information was provided/on or before the granting of the authorisation. History S 114-20(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (a), applicable to a tax period that commences on or after 1 July 2015.

(2) This section has effect despite sections 33-15 (which is about payments of amounts of assessed GST on importations) and 114-15. History S 114-20 substituted by No 39 of 2012, s 3 and Sch 1 item 87, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 114-20 formerly read: 114-20 Payments of amounts of GST where delivery into home consumption is authorised under section 71 of the Customs Act (1) If: (a) the delivery of goods into home consumption in accordance with an authorisation under section 71 of the Customs Act 1901 is an importation into Australia because of item 1, 2, 3 or 4 of the table in section 114-5; and (b) information was provided under section 71 of that Act in connection with the granting of the authorisation; any GST payable on the importation is to be paid when the information was provided/on or before the granting of the authorisation. (2) This section has effect despite sections 33-15 (which is about payments of amounts of GST on importations) and 114-15. S 114-20 inserted by No 176 of 1999, s 3 and Sch 1 item 107, effective 1 July 2000.

114-25 Warehoused goods entered for home consumption by an entity other than the importer (1) If you enter for home consumption (within the meaning of the Customs Act 1901) goods that are warehoused goods (within the meaning of that Act) and that were imported by another person: (a) you are treated, for the purposes of Division 15, as having imported the goods; and (b) the extent (if any) to which you entered the goods for home consumption for a *creditable purpose is treated as the extent (if any) to which you imported the goods for a creditable purpose. (2) This section has effect despite Division 15 (which is about creditable importations).

History S 114-25 inserted by No 92 of 2000, s 3 and Sch 11 item 11D, effective 1 July 2000.

Division 117 — Valuation of re-imported goods History Div 117 heading substituted by No 156 of 2000, s 3 and Sch 2 item 6, applicable to importations into Australia on or after 12 October 2000. The heading formerly read: Division 117 — Importations of goods that were exported for repair or renovation

117-1 What this Division is about Taxable importations of goods that were exported, and then re-imported, are in some cases given a lower value than would otherwise apply. The GST then applies only to the lower value, and not to the entire value, of the goods.

History S 117-1 substituted by No 156 of 2000, s 3 and Sch 2 item 7, applicable to importations into Australia on or after 12 October 2000. S 117-1 formerly read: 117-1 What this Division is about Taxable importations of goods that were exported for repair or renovation are given a lower value than would otherwise apply, so that the GST only applies to the value of the repair or renovation, and not to the entire value of the goods.

117-5 Valuation of taxable importations of goods that were exported for repair or renovation (1) The value of a *taxable importation of goods that were exported from the indirect tax zone for repair or renovation, or that are part of a *batch repair process, is the sum of: (a) the cost, as determined by the *Comptroller-General of Customs, of materials, labour and other charges involved in the repair or renovation; and (b) the amount paid or payable: (i) for the *international transport of the goods to their *place of consignment in the indirect tax zone; and (ii) to insure the goods for that transport; to the extent that the amount is not already included under paragraph (a); and (ba) the amount paid or payable for a supply to which item 5A in the table in subsection 38-355(1) applies, to the extent that the amount: (i) is not an amount, the payment of which (or the discharging of a liability to make a payment of which), because of Division 81 or regulations made under that Division, is not the provision of *consideration; and Note: Division 81 excludes certain taxes, fees and charges from the provision of consideration.

(ii) is not already included under paragraph (a) or (b); and (c) any *customs duty payable in respect of the importation of the goods. History S 117-5(1) amended by No 77 of 2017, s 3 and Sch 1 item 43, by substituting “*Comptroller-General of Customs” for “Comptroller-General of Customs (within the meaning of the Customs Act 1901)” in para (a), effective 1 July 2017. For application provisions, see note under Div 146 heading. S 117-5(1) amended by No 41 of 2015, s 3 and Sch 6 item 1, by substituting “Comptroller-General of Customs (within the meaning of the

Customs Act 1901)” for “Chief Executive Officer of Customs” in para (a), effective 1 July 2015. No 41 of 2015, s 3 and Sch 6 item 2 contains the following transitional provision: 2 Transitional provision A determination made by the Chief Executive Officer of Customs, before the commencement of this item, as mentioned in paragraph 117-5(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, has effect on and after that commencement as if it had been made by the Comptroller-General of Customs. S 117-5(1) amended by No 41 of 2011, s 3 and Sch 4 item 4, by substituting para (ba)(i), applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. Para (ba)(i) formerly read: (i) is not a tax, fee or charge to which subsection 81-5(2) applies; and S 117-5(1) amended by No 91 of 2010, s 3 and Sch 1 item 10, by inserting para (ba), effective 29 June 2010. For application provision, see history note under s 13-20(2). S 117-5(1) amended by No 33 of 2009, s 3 and Sch 2 item 3, by substituting “Customs” for “the Australian Customs Service” in para (a), effective 23 May 2009. S 117-5(1) amended by No 177 of 1999, s 3 and Sch 1 item 99, by substituting subpara (b)(i), effective 1 July 2000. Subpara (b)(i) formerly read: (i) to transport the goods to Australia; and S 117-5(1) amended by No 176 of 1999, s 3 and Sch 1 items 108 and 109, by substituting para (a), and omitting “(other than the amount of GST payable on the importation)” from the end of para (c), effective 1 July 2000. Para (a) formerly read: (a) the *value of the repair or renovation; and

(1A) If an amount to be taken into account under paragraph (1)(b) or (ba) is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in the way provided in section 161J of the Customs Act 1901. History S 117-5(1A) amended by No 91 of 2010, s 3 and Sch 1 item 11, by inserting “or (ba)” after “paragraph (1)(b)”, effective 29 June 2010. For application provision, see history note under s 13-20(2). S 117-5(1A) inserted by No 156 of 2000, s 3 and Sch 2 item 8, applicable to importations into Australia on or after 12 October 2000.

(2) Goods are part of a batch repair process if: (a) they are part of a process to replace goods that were exported from the indirect tax zone for repair or renovation; and (b) they are not new or upgraded versions of the exported goods; and (c) they are not replacing goods that have reached the end of their effective operational life. (3) This section has effect despite subsection 13-20(2) (which is about the value of taxable importations). History S 117-5 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

117-10 Valuation of taxable importations of live animals that were exported (1) If there is a *taxable importation of a live animal that was exported, and the difference between: (a) what would have been the value of the importation if this section did not apply; and (b) what would have been the value of a taxable importation of the animal if it had been imported immediately before the time of the exportation; is greater than zero, the value of the *taxable importation is an amount equal to that difference. (2) In any other case, the value of a *taxable importation of a live animal that was exported is nil. (3) However, this section does not apply if the ownership of the animal when it is imported is different from its ownership when it was last exported. (4) This section has effect despite subsection 13-20(2) (which is about the value of taxable importations).

History S 117-10 inserted by No 156 of 2000, s 3 and Sch 2 item 9, applicable to importations into Australia on or after 1 July 2000. S 117-10 repealed by No 176 of 1999, s 3 and Sch 1 item 110, effective 1 July 2000. S 117-10 formerly read: (1) The value of a repair or renovation of goods that have been *imported is the *customs value of the repair or renovation if: (a) *customs duty has or will become payable on the importation; and (b) that duty is calculated solely by reference to the customs value of the repair or renovation. (2) The value of a repair or renovation of goods that have been *imported is as follows if *customs duty has or will become payable on the importation and paragraph (1)(b) does not apply:

Notional  customs    value 

+

*Customs duty × Notional customs value  *Customs value of the goods 

where: [notional customs value ] is the amount that would have been the *customs value of the repair or renovation if paragraph (1)(b) had applied. (3) If *customs duty has not, and will not, become payable on an *importation of goods, the value of a repair or renovation of the goods is the amount that would have been the *customs value of the repair or renovation if: (a) customs duty had or would have become payable on the importation; and (b) that duty were calculated solely by reference to the customs value of the repair or renovation.

117-15 Refunds of assessed GST on certain reimportations of live animals (1) If: (a) you were liable to pay the *assessed GST on a *taxable importation to which section 117-10 applied; and (b) the importation was not a *creditable importation; and (c) the circumstances specified in the regulations occur; the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to the amount of the assessed GST payable on the taxable importation. History S 117-15(1) amended by No 39 of 2012, s 3 and Sch 1 items 89 and 90, by substituting “*assessed GST” for “GST” in para (a) and “assessed GST payable” for “GST payable”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) The amount is payable within the period and in the manner specified in the regulations. History S 117-15 inserted by No 156 of 2000, s 3 and Sch 2 item 9, applicable to importations into Australia on or after 1 July 2000.

Part 4-4 — Special rules mainly about net amounts and adjustments Note: The special rules in this Part mainly modify the operation of Part 2-4, but they may affect other Parts of Chapter 2 in minor ways.

Division 123 — Simplified accounting methods for retailers and small enterprise entities History Div 123 (heading) substituted by No 112 of 2007, s 3 and Sch 1 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The heading formerly read: Division 123 — Simplified accounting methods for retailers Div 123 inserted by No 176 of 1999, s 3 and Sch 1 item 111, effective 1 July 2000.

123-1 What this Division is about The Commissioner can create simplified accounting methods that some retailers and small enterprise entities can choose to apply with a view to reducing their costs of complying with the requirements of the GST.

History S 123-1 amended by No 112 of 2007, s 3 and Sch 1 item 4, by inserting “and small enterprise entities” after “retailers”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 123-1 inserted by No 176 of 1999, s 3 and Sch 1 item 111, effective 1 July 2000.

123-5 Commissioner may determine simplified accounting methods (1) The Commissioner may determine in writing an arrangement (to be known as a simplified accounting method) that: (a) specifies the kinds of *retailers to whom it is available and provides a method for working out *net amounts of retailers to whom the method applies; or (b) specifies the kinds of *small enterprise entities to whom it is available and provides a method for working out *net amounts of small enterprise entities to whom the method applies. History S 123-5(1) amended by No 112 of 2007, s 3 and Sch 1 item 5, by substituting paras (a) and (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Paras (a) and (b) formerly read: (a) specifies the kinds of *retailers to whom it is available; and (b) provides a method for working out *net amounts of retailers to whom the method applies.

(2) The kinds of *retailer specified under paragraph (1)(a) must all be kinds of retailers that: (a) sell *food; or (b) make supplies that are *GST-free under Subdivision 38-G (Non-commercial activities of charities etc.); in the course or furtherance of *carrying on their *enterprise. History S 123-5(2) amended by No 169 of 2012, s 3 and Sch 2 item 108, by substituting “charities” for “charitable institutions” in para (b), effective 3 December 2012.

(3) The kinds of *small enterprise entities specified under paragraph (1)(b) must all be kinds of small enterprise entities that, in the course or furtherance of *carrying on their *enterprises: (a) make both: (i) *taxable supplies; and (ii) supplies that are *GST-free; or (b) make both: (i) *creditable acquisitions; and (ii) acquisitions that are not creditable acquisitions because the supplies, made to the small enterprise entities, to which the acquisitions relate are GST-free. History S 123-5(3) inserted by No 112 of 2007, s 3 and Sch 1 item 6, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 123-5 inserted by No 176 of 1999, s 3 and Sch 1 item 111, effective 1 July 2000.

123-7 Meaning of small enterprise entity (1) An entity is a small enterprise entity at a particular time if: (a) the entity is a *small business entity (other than because of subsection 328-110(4) of the *ITAA 1997) for the *income year in which the time occurs; or (b) at that time, the entity does not carry on a business and its *GST turnover does not exceed the *small enterprise turnover threshold. (2) The small enterprise turnover threshold is $2 million. History S 123-7 inserted by No 112 of 2007, s 3 and Sch 1 item 7, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

123-10 Choosing to apply a simplified accounting method (1) You may, by notifying the Commissioner in the *approved form: (a) choose to apply a *simplified accounting method if you are a *retailer of the kind to whom the method is available; or (aa) choose to apply a *simplified accounting method if you are a *small enterprise entity of the kind to whom the method is available; or (b) revoke your choice under paragraph (a) or (aa). History S 123-10(1) amended by No 112 of 2007, s 3 and Sch 1 items 8 and 9, by inserting para (aa) and substituting “under paragraph (a) or (aa)” for “to apply the method” in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2) However, you: (a) cannot revoke the choice within 12 months after the day on which you made the choice; and (b) cannot make a further choice as a *retailer within 12 months after the day on which you revoked a previous choice as a retailer; and (ba) cannot make a further choice as a *small enterprise entity within 12 months after the day on which you revoked a previous choice as a small enterprise entity; and (c) cannot choose to apply a *simplified accounting method in addition to another simplified

accounting method. History S 123-10(2) amended by No 112 of 2007, s 3 and Sch 1 item 10, by substituting paras (b) and (ba) for para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Para (b) formerly read: (b) cannot make a further choice within 12 months after the day on which you revoked a previous choice; and

(3) Your choice to apply a *simplified accounting method has effect from the start of the tax period specified in your notice. (4) Your choice to apply a *simplified accounting method ceases to have effect: (a) if you made your choice as a *retailer and cease to be a retailer of the kind to whom the method is available — from the start of the tax period occurring after the day on which you cease to be such a retailer; or (aa) if you made your choice as a *small enterprise entity and cease to be a small enterprise entity of the kind to whom the method is available — from the start of the tax period occurring after the day on which you cease to be such a small enterprise entity; or (b) if you revoke your choice to apply the method — from the start of the tax period specified in your notice of revocation. History S 123-10(4) amended by No 112 of 2007, s 3 and Sch 1 items 11 and 12, by substituting “if you made your choice as a *retailer and cease to be a retailer” for “if you cease to be a *retailer” in para (a) and inserting para (aa), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 123-10 inserted by No 176 of 1999, s 3 and Sch 1 item 111, effective 1 July 2000.

123-15 Net amounts (1) If you are a *retailer or a *small enterprise entity who has chosen to apply a *simplified accounting method, the net amount for a tax period during which the choice has effect is worked out using the method provided for by the simplified accounting method. History S 123-15(1) amended by No 39 of 2012, s 3 and Sch 3 items 2 and 3, by substituting “net amount” for “net amount” and “simplified accounting method” for “method” (last occurring), effective 1 July 2012. S 123-15(1) amended by No 112 of 2007, s 3 and Sch 1 item 13, by inserting “or a *small enterprise entity” after “*retailer”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(1A) However, the *net amount worked out under subsection (1) for the tax period: (a) may be increased or decreased under Subdivision 21-A of the *Wine Tax Act; and (b) may be increased or decreased under Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999. Note 1: Under Subdivision 21-A of the Wine Tax Act, amounts of wine tax increase the net amount, and amounts of wine tax credits reduce the net amount. Note 2: Under Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999, amounts of luxury car tax increase the net amount, and luxury car tax adjustments alter the net amount. History S 123-15(1A) inserted by No 39 of 2012, s 3 and Sch 3 item 4, effective 1 July 2012.

(2) This section has effect despite section 17-5 (which is about net amounts).

History S 123-15 inserted by No 176 of 1999, s 3 and Sch 1 item 111, effective 1 July 2000.

Division 126 — Gambling 126-1 What this Division is about

Gambling is dealt with under the GST by using a global accounting system that provides for an alternative way of working out your net amounts by incorporating your net profits from taxable supplies involving gambling.

126-5 Global accounting system for gambling supplies (1) If you are liable for the GST on a *gambling supply, your net amount for the tax period to which the GST on the supply is attributable is as follows: Global GST amount + Other GST − Input tax credits where: global GST amount is your *global GST amount for the tax period. input tax credits is the sum of all of the input tax credits to which you are entitled on the *creditable acquisitions and *creditable importations that are attributable to the tax period. Note: Any supplies under the global accounting system will not have attracted input tax credits.

other GST is the sum of all of the GST for which you are liable on the *taxable supplies that are attributable to the tax period, other than *gambling supplies. For the basic rules on what is attributable to a particular period, see Division 29. (2) However, the *net amount worked out under subsection (1) for the tax period: (a) may be increased or decreased if you have any *adjustments for the tax period; and (b) may be increased or decreased under Subdivision 21-A of the *Wine Tax Act; and (c) may be increased or decreased under Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999. Note 1: See Part 2-4 for the basic rules on adjustments. Note 2: Under Subdivision 21-A of the Wine Tax Act, amounts of wine tax increase the net amount, and amounts of wine tax credits reduce the net amount. Note 3: Under Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999, amounts of luxury car tax increase the net amount, and luxury car tax adjustments alter the net amount. History S 126-5(2) substituted by No 39 of 2012, s 3 and Sch 3 item 5, effective 1 July 2012. S 126-5(2) formerly read: (2) However, the *net amount for the tax period may be increased or decreased if you have any *adjustments for the tax period. For the basic rules on adjustments, see Part 2-4.

(3) This section has effect despite section 17-5 (which is about net amounts). Note: If you are a *GST instalment payer your net amount is reduced by GST instalments you have paid: see section 162-105. History

S 126-5(3) amended by No 73 of 2001, s 3 and Sch 1 item 28, by inserting the Note, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

126-10 Global GST amounts (1) Your global GST amount for a tax period is as follows: where: total amounts wagered is the sum of the *consideration for all of your *gambling supplies that are attributable to that tax period. total monetary prizes is the sum of: (a) the *monetary prizes you are liable to pay, during the tax period, on the outcome of gambling events (whether or not any of those gambling events, or the *gambling supplies to which the monetary prizes relate, take place during the tax period); and (b) any amounts of *money or *digital currency you are liable to pay, during the tax period, under agreements between you and *recipients of your gambling supplies, to repay to them a proportion of their losses relating to those supplies (whether or not the supplies take place during the tax period). For the basic rules on what is attributable to a particular period, see Division 29. History S 126-10(1) amended by No 118 of 2017, s 3 and Sch 1 item 19, by inserting “or *digital currency” in para (b) of the definition of “total monetary prizes”, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1.

(2) However, your global GST amount is zero for any tax period in which total monetary prizes exceeds total amounts wagered. (3) In working out the total monetary prizes for a tax period, disregard any *monetary prizes you are liable to pay, during the tax period, that relate to supplies that are *GST-free. History S 126-10(3) amended by No 20 of 2010, s 3 and Sch 4 item 1, by omitting “under section 38-270” after “that are *GST-free”, effective 24 March 2010. No 20 of 2010, s 3 and Sch 4 item 2 contains the following application provision: Application (1) The amendment applies in relation to monetary prizes that you become liable to pay on or after the first day of the first quarterly tax period that starts on or after 24 March 2010. (2) For the purposes of subitem (1), it does not matter whether quarterly tax periods are the tax periods that apply to you. S 126-10(3) amended by No 58 of 2006, s 3 and Sch 7 item 3, by substituting “section 38-270” for “Subdivision 38-H”, applicable to supplies made on or after 14 December 2004.

(4) Your global GST amount for a tax period may be affected by sections 126-15 and 126-20.

126-15 Losses carried forward If, for any tax period, your total monetary prizes referred to in subsection 126-10(1) exceed your total amounts wagered referred to in that subsection, the amount of that excess is to be added to your total monetary prizes, referred to in that subsection, for the next tax period.

126-20 Bad debts (1) You cannot have an *adjustment under Division 21 in relation to a *gambling supply. (2) If, in a tax period, you write off as bad the whole or part of the *consideration for a *gambling supply that is due as a debt, but has not been received, the amount written off is to be added to your total monetary prizes, referred to in subsection 126-10(1), for that tax period.

(3) However, if, in a tax period, you recover the whole or part of the amount written off, the amount recovered is to be added to your total amounts wagered, referred to in subsection 126-10(1), for that tax period. (4) This section has effect despite sections 21-5 and 21-10 (which are about adjustments for writing off and recovering suppliers' bad debts).

126-25 Application of Subdivision 9-C Subdivision 9-C does not apply to a *gambling supply.

126-27 When gambling supplies are connected with the indirect tax zone (1) A *gambling supply is connected with the indirect tax zone if the *recipient of the supply is an Australian resident (unless he or she is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories). (2) This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone). History S 126-27 inserted by No 52 of 2016, s 3 and Sch 1 item 26, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

126-30 Gambling supplies do not give rise to creditable acquisitions (1) An acquisition of a thing is not a *creditable acquisition if the supply of the thing acquired was a *gambling supply. (2) This section has effect despite section 11-5 (which is about what is a creditable acquisition).

126-32 Repayments of gambling losses are not consideration (1) A payment of *money or *digital currency is not the provision of *consideration to the extent that the payment: (a) is made by a supplier of *gambling supplies to a *recipient of gambling supplies that the supplier makes; and (b) is made, under an agreement between them, to repay to the recipient a proportion of his or her losses relating to those supplies. History S 126-32(1) amended by No 118 of 2017, s 3 and Sch 1 item 20, by substituting “*money or *digital currency” for “money”, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1.

(2) This section has effect despite section 9-15 (which is about what is consideration).

126-33 Tax invoices not required for gambling supplies (1) You are not required to issue a *tax invoice for a *taxable supply that you make that is solely a *gambling supply. (2) This section has effect despite section 29-70 (which is about the requirement to issue tax invoices).

126-35 Meaning of gambling supply and gambling event (1) A gambling supply is a *taxable supply involving:

(a) the supply of a ticket (however described) in a lottery, raffle or similar undertaking; or (b) the acceptance of a bet (however described) relating to the outcome of a *gambling event. (2) A gambling event is: (a) the conducting of a lottery or raffle, or similar undertaking; or (b) a race, game, or sporting event, or any other event, for which there is an outcome.

Division 129 — Changes in the extent of creditable purpose Table of Subdivisions 129-A General 129-B Adjustment periods 129-C When adjustments for acquisitions and importations arise 129-D Amounts of adjustments for acquisitions and importations 129-E Attributing adjustments under this Division

129-1 What this Division is about The extent to which an acquisition or importation is for a creditable purpose affects the amount of the resulting input tax credit. When the extent of creditable purpose is changed by later events, adjustments (for the purpose of working out net amounts under Part 2-4) may need to be made.

Subdivision 129-A — General 129-5 Adjustments arising under this Division (1) An *adjustment can arise under this Division for: (a) an acquisition, even if it is not a *creditable acquisition; or (b) an importation, even if it is not a *creditable importation; in respect of any *adjustment period for the acquisition or importation. (2) However, in determining: (a) whether an adjustment under this Division arises; or (b) the amount of such an *adjustment; disregard any change in the extent to which the thing acquired or imported is *applied in making *financial supplies, unless you *exceed the financial acquisitions threshold. History S 129-5(2) amended by No 92 of 2000, s 3 and Sch 5 item 6, by substituting ``you *exceed the financial acquisitions threshold.'' for ``your *annual turnover of financial supplies exceeds either:'' and paras (c) and (d), effective 1 July 2000. Paras (c) and (d) formerly read: (c) $50,000 or such other amount specified in the regulations; or (d) 5% of your *annual turnover (treating supplies that are input taxed as part of your annual turnover). S 129-5(2) amended by No 176 of 1999, s 3 and Sch 1 item 112, by substituting ``exceeds'' for ``does not exceed'', effective 1 July 2000.

129-10 Adjustments do not arise under this Division for acquisitions and importations below a certain value

(1) Despite section 129-5, an adjustment cannot arise under this Division for an acquisition or importation that *relates to business finance, unless the acquisition or importation had a *GST exclusive value of more than $10,000. (2) Despite section 129-5, an adjustment cannot arise under this Division for an acquisition or importation that does not *relate to business finance, unless the acquisition or importation had a *GST exclusive value of more than $1,000. (3) An acquisition or importation relates to business finance if, at the time of the acquisition or importation, it: (a) related solely or partly to making *financial supplies; and (b) was not solely or partly of a private or domestic nature.

129-15 Adjustments do not arise under this Division where there are adjustments under Division 130 Despite section 129-5, you cannot have an adjustment under this Division for an acquisition if you have already had an *adjustment under Division 130 (goods applied solely to private or domestic use) for the acquisition. History S 129-15 inserted by No 177 of 1999, s 3 and Sch 1 item 100, effective 1 July 2000.

Subdivision 129-B — Adjustment periods 129-20 Adjustment periods (1) An adjustment period for an acquisition or importation is a tax period applying to you that: (a) starts at least 12 months after the end of the tax period to which the acquisition or importation is attributable (or would be attributable if it were a *creditable acquisition or *creditable importation); and (b) ends: (i) on 30 June in any year; or (ii) if none of the tax periods applying to you in a particular year ends on 30 June — closer to 30 June than any of the other tax periods applying to you in that year. In addition, a tax period provided for under section 27-39 or 27-40 or subsection 151-55(1) or 162-85(1) is an adjustment period for the acquisition or importation. Note: Section 27-39 deals with an incapacitated entity’s tax periods. Section 27-40 and subsections 151-55(1) and 162-85(1) deal with an entity’s concluding tax period. History S 129-20(1) amended by No 118 of 2009, s 3 and Sch 1 items 26 and 27, by inserting “27-39 or” after “under section” and inserting “Section 27-39 deals with an incapacitated entity’s tax periods.” before “Section 27-40” in the note, effective 4 December 2009. S 129-20(1) amended by No 134 of 2004, s 3 and Sch 3 items 2 and 3, by inserting “or 162-85(1)” after “subsection 151-55(1)” and substituting “subsections 151-55(1) and 162-85(1)” for “subsection 151-55(1)” in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. S 129-20(1) amended by No 134 of 2004, s 3 and Sch 1 items 8 and 9, by inserting “or subsection 151-55(1)” after “section 27-40” and substituting “and subsection 151-55(1) deal” for “deals” in the note, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 129-20(1) amended by No 177 of 1999, s 3 and Sch 1 item 101, by omitting “ends” before “closer” from subpara (b)(ii), effective 1 July 2000.

(2) Despite subsection (1), for an acquisition or importation that *relates to business finance: (a) if the *GST exclusive value of the acquisition or importation is $50,000 or less — only the first such tax period is an adjustment period; or (b) if the GST exclusive value of the acquisition or importation is more than $50,000 but less than $500,000 — only the first 5 such tax periods are adjustment periods; or (c) if the GST exclusive value of the acquisition or importation is $500,000 or more — only the first 10 such tax periods are adjustment periods. (3) Despite subsection (1), for an acquisition or importation that does not *relate to business finance: (a) if the *GST exclusive value of the acquisition or importation is $5,000 or less — only the first 2 such tax periods are adjustment periods; or (b) if the GST exclusive value of the acquisition or importation is more than $5,000 but less than $500,000 — only the first 5 such tax periods are adjustment periods; or (c) if the GST exclusive value of the acquisition or importation is $500,000 or more — only the first 10 such tax periods are adjustment periods. However, the Commissioner may, having regard to record keeping requirements for the purposes of income tax, determine in writing that a fewer number of tax periods are adjustment periods for a particular class of acquisitions or importations that do not *relate to business finance.

129-25 Effect on adjustment periods of things being disposed of etc. (1) Despite section 129-20, if: (a) you dispose of a thing acquired or imported (other than in circumstances giving rise to a *decreasing adjustment under Division 132); or (b) a thing acquired or imported is lost, stolen or destroyed; or (c) a thing is acquired only for a particular period and that period expires; the next tax period applying to you that ends: (d) on 30 June in any year; or (e) if none of the tax periods applying to you in a particular year ends on 30 June — closer to 30 June than any of the other tax periods applying to you in that year; is the last *adjustment period for the acquisition or importation in question. History S 129-25(1) amended by No 177 of 1999, s 3 and Sch 1 item 102, by substituting the next tax period applying to you that ends: (d) on 30 June in any year; or (e) if none of the tax periods applying to you in a particular year ends on 30 June — closer to 30 June than any of the other tax periods applying to you in that year; is the last *adjustment period for the acquisition or importation in question. for the next *adjustment period to end after the disposal, loss, theft, destruction or expiry is the last adjustment period for the acquisition or importation in question. effective 1 July 2000.

(2) Despite section 129-20, if: (a) you dispose of a thing acquired or imported; and (b) the disposal takes place in circumstances giving rise to a *decreasing adjustment under Division 132;

then: (c) the last *adjustment period to end before the disposal is the last adjustment period for the acquisition or importation in question; and (d) if no such adjustment period ended before the disposal, there is no adjustment period for the acquisition or importation. (3) This section does not apply to a disposal if this Division continues to apply to the acquisition or importation of the thing because of subsection 138-17(2). History S 129-25(3) inserted by No 92 of 2000, s 3 and Sch 11 item 11E, effective 1 July 2000.

Subdivision 129-C — When adjustments for acquisitions and importations arise 129-40 Working out whether you have an adjustment (1) This is how to work out whether you have an *increasing adjustment or a *decreasing adjustment under this Division, for an *adjustment period, for an acquisition or importation:

Method statement Step 1. Work out the extent (if any) to which you have *applied the thing acquired or imported for a *creditable purpose during the period of time: (a) starting when you acquired or imported the thing; and (b) ending at the end of the *adjustment period. This is the actual application of the thing. Step 2. Work out: (a) if you have not previously had an *adjustment under this Division for the acquisition or importation — the extent (if any) to which you acquired or imported the thing for a *creditable purpose: or (b) if you have previously had an *adjustment under this Division for the acquisition or importation — the *actual application of the thing in respect of the last adjustment. This is the intended or former application of the thing. Step 3. If the *actual application of the thing is less than its *intended or former application, you have an increasing adjustment, for the *adjustment period, for the acquisition or importation. Step 4. If the *actual application of the thing is greater than its *intended or former application, you have a decreasing adjustment, for the *adjustment period, for the acquisition or importation. Step 5. If the *actual application of the thing is the same as its *intended or former application, you have neither an increasing adjustment nor a decreasing adjustment, for the *adjustment period, for the acquisition or importation. (2) *Actual applications and *intended or former applications are to be expressed as percentages. (3) If the thing is acquired through a *reduced credit acquisition and, at the time of the acquisition, it was wholly for a *creditable purpose because of Division 70, the extent to which it was acquired for a creditable purpose is the reduced input tax credit percentage prescribed for the purposes of subsection 70-5(2) for an acquisition of that kind.

History S 129-40(3) inserted by No 177 of 1999, s 3 and Sch 1 item 103, effective 1 July 2000.

129-45 Gifts to gift-deductible entities (1) If you are or were entitled to an input tax credit for the *creditable acquisition of a thing, an *adjustment does not arise under this Subdivision merely because you supply the thing as a gift to an *endorsed charity or *gift-deductible entity. History S 129-45(1) amended by No 169 of 2012, s 3 and Sch 2 item 109, by substituting “an *endorsed charity” for “a charitable institution, a trustee of a charitable fund”, effective 3 December 2012.

(2) (Repealed by No 169 of 2012) History S 129-45(2) repealed by No 169 of 2012, s 3 and Sch 2 item 110, effective 3 December 2012. S 129-45(2) formerly read: (2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 129-45(2) inserted by No 95 of 2004, s 3 and Sch 10 item 14, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

(3) Subsection (1) does not apply in relation to a thing that you supply to a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless: (a) the entity is: (i) an *endorsed charity; or (ii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or (b) each purpose to which the supply relates is a *gift-deductible purpose of the entity. Note: This subsection excludes from this section supplies to certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be covered by this section if they relate to the principal purpose of the fund, authority or institution. History S 129-45(3) amended by No 169 of 2012, s 3 and Sch 2 item 111, by substituting para (a)(i), effective 3 December 2012. Para (a)(i) formerly read: (i) a charitable institution or a trustee of a charitable fund; or S 129-45(3) inserted by No 80 of 2006, s 3 and Sch 12 item 13, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

129-50 Creditable purpose (1) You *apply a thing for a creditable purpose to the extent that you apply it in *carrying on your *enterprise. (2) However, you do not *apply a thing for a creditable purpose to the extent that: (a) the application relates to making supplies that are *input taxed; or

(b) the application is of a private or domestic nature. (3) To the extent that an *application relates to making *financial supplies through an *enterprise, or a part of an enterprise, that you *carry on outside the indirect tax zone, the application is not, for the purposes of paragraph (2)(a), treated as one that relates to making supplies that would be *input taxed. History S 129-50(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015.

129-55 Meaning of apply Apply, in relation to a thing acquired or imported, includes: (a) supply the thing; and (b) consume, dispose of or destroy the thing; and (c) allow another entity to consume, dispose of or destroy the thing.

Subdivision 129-D — Amounts of adjustments for acquisitions and importations 129-70 The amount of an increasing adjustment The amount of an *increasing adjustment that you have under Step 3 of the Method statement in section 129-40 for the thing acquired or imported is worked out as follows: where: full input tax credit is the amount of the input tax credit to which you would have been entitled for acquiring or importing the thing for the purpose of your *enterprise if: (a) the acquisition or importation had been solely for a *creditable purpose; and (b) in the case where the supply to you was a *taxable supply because of section 72-5 or 84-5 — the supply had been or is a *taxable supply under section 9-5. History S 129-70 amended by No 77 of 2005, s 3 and Sch 3 items 11 and 12, by omitting “only” after “was a *taxable supply” and inserting “or is” after “had been” in para (b) of the definition of “full input tax credit”, applicable to supplies made on or after 1 October 2005.

129-75 The amount of a decreasing adjustment The amount of a *decreasing adjustment that you have under Step 4 of the Method statement in section 129-40 for the thing acquired or imported is worked out as follows:

where: full input tax credit is the amount of the input tax credit to which you would have been entitled for acquiring or importing the thing for the purpose of your *enterprise if: (a) the acquisition or importation had been solely for a *creditable purpose; and (b) in the case where the supply to you was a *taxable supply because of section 72-5 or 84-5 — the supply had been or is a *taxable supply under section 9-5.

History S 129-75 amended by No 77 of 2005, s 3 and Sch 3 items 13 and 14, by omitting “only” after “was a *taxable supply” and inserting “or is” after “had been” in para (b) of the definition of “full input tax credit”, applicable to supplies made on or after 1 October 2005.

129-80 Effect of adjustment under certain Divisions For the purpose of working out under this Subdivision the amount of an *adjustment for an acquisition, any adjustments under Division 19, 21, 133 or 134 that you have had for the acquisition are to be taken into account in working out the full input tax credit for the purpose of section 129-70 or 129-75. History S 129-80 amended by No 21 of 2010, s 3 and Sch 1 item 11, by substituting “, 133 or 134” for “or 133”, applicable in relation to payments made on or after 1 July 2010. S 129-80 amended by No 20 of 2010, s 3 and Sch 1 item 9, by substituting “Division 19, 21 or 133” for “Division 19 or 21”, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

Subdivision 129-E — Attributing adjustments under this Division 129-90 Attributing your adjustments for changes in extent of creditable purpose (1) An *adjustment that you have arising in respect of an *adjustment period under this Division is attributable to the tax period that is that adjustment period. (2) This section has effect despite section 29-20 (which is about attributing adjustments).

Division 130 — Goods applied solely to private or domestic use History Division 130 inserted by No 177 of 1999, s 3 and Sch 1 item 105, effective 1 July 2000.

130-1 What this Division is about

You may have an increasing adjustment if you apply solely to private or domestic use goods for which you had a full input tax credit.

History S 130-1 inserted by No 177 of 1999, s 3 and Sch 1 item 105, effective 1 July 2000.

130-5 Goods applied solely to private or domestic use (1) You have an increasing adjustment if: (a) you made a *creditable acquisition or *creditable importation of goods; and (b) the acquisition or importation was solely for a *creditable purpose; and (c) you *apply the goods solely to private or domestic use.

(2) The amount of the increasing adjustment is an amount equal to the amount of the input tax credit to which you were entitled for the acquisition or importation, taking account of any *adjustments for the acquisition or importation. (3) However, this section does not apply if you have previously had an adjustment under Division 129 for the acquisition or importation. History S 130-5 inserted by No 177 of 1999, s 3 and Sch 1 item 105, effective 1 July 2000.

Division 131 — Annual apportionment of creditable purpose History Div 131 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

Table of Subdivisions 131-A Electing to have annual apportionment 131-B Consequences of electing to have annual apportionment

131-1 What this Division is about

In some cases, you may be able to claim a full input tax credit for acquisitions that are only partly for a creditable purpose. You will then have an increasing adjustment for a later tax period (that better matches your obligation to lodge an income tax return).

History S 131-1 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

Subdivision 131-A — Electing to have annual apportionment History Subdiv 131-A inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

131-5 Eligibility to make an annual apportionment election (1) You are eligible to make an *annual apportionment election if: (a) either: (i) you are a *small business entity (other than because of subsection 328-110(4) of the *ITAA 1997) for the *income year in which you make your election; or (ii) you do not carry on a *business and your *GST turnover does not exceed the *annual

apportionment turnover threshold; and (b) you have not made any election under section 162-15 to pay GST by instalments (other than such an election that is no longer in effect); and (c) you have not made any *annual tax period election (other than such an election that is no longer in effect). History S 131-5(1) amended by No 80 of 2007, s 3 and Sch 2 item 22, by substituting para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Para (a) formerly read: (a) your *annual turnover does not exceed the *annual apportionment turnover threshold; and

(2) The annual apportionment turnover threshold is: (a) $2 million; or (b) such higher amount as the regulations specify. History S 131-5 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

131-10 Making an annual apportionment election (1) You may make an *annual apportionment election if you are eligible under section 131-5. (2) Your election takes effect from: (a) the start of the earliest tax period for which, on the day on which you make your election, your *GST return is not yet due (taking into account any further period the Commissioner allows under paragraph 31-8(1)(b) or 31-10(1)(b)); or (b) the start of such other tax period as the Commissioner allows, in accordance with a request you make in the *approved form. Note: Refusing a request to allow your election to take effect from the start of another tax period is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

CCH Note Act No 80 of 2007, s 3 and Sch 2 item 69, contained the following provision: 69 Transitional — election to have annual apportionment (1) This item applies to you if: (a) before 1 July 2007, you made an annual apportionment election under subsection 131-10(1) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) your election was in effect immediately before 1 July 2007. (2) If you are carrying on a business on 1 July 2007, your election continues to have effect as if subparagraph 131-5(1)(a)(i) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule, applied. (3) If you are not carrying on a business on 1 July 2007, your election continues to have effect as if subparagraph 131-5(1)(a)(ii) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule, applied. History

S 131-10(2) amended by No 73 of 2006, s 3 and Sch 5 item 123, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 131-10 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

131-15 Annual apportionment elections by representative members of GST groups (1) A *representative member of a *GST group cannot make an *annual apportionment election unless each *member of the GST group is eligible under section 131-5. (2) If the *representative member makes such an election, or revokes such an election, each *member of the *GST group is taken to have made, or revoked, the election. History S 131-15 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

131-20 Duration of an annual apportionment election General rule (1) Your election ceases to have effect if: (a) you revoke it; or (b) the Commissioner disallows it under subsection (3); or (c) in a case to which subparagraph 131-5(1)(a)(i) applied — you are not a *small business entity of the kind referred to in that subparagraph for an *income year; or (d) in a case to which subparagraph 131-5(1)(a)(ii) applied — on 31 July in a *financial year, you do not satisfy the requirements of that subparagraph. History S 131-20(1) amended by No 80 of 2007, s 3 and Sch 2 item 23, by substituting paras (c) and (d) for para (c), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Para (c) formerly read: (c) on 31 July in a *financial year, your *annual turnover exceeds the *annual apportionment turnover threshold.

Revocation (2) A revocation of your election is taken to have had, or has, effect at the start of the earliest tax period for which, on the day of the revocation, your *GST return is not yet due.

Disallowance (3) The Commissioner may disallow your election if, and only if, the Commissioner is satisfied that you have failed to comply with one or more of your obligations under a *taxation law. Note: Disallowing your election is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 131-20(3) amended by No 73 of 2006, s 3 and Sch 5 item 124, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(4) A disallowance of your election is taken to have had effect from the start of the tax period in which the Commissioner notifies you of the disallowance.

Not being a small business entity for an income year (5) If paragraph (1)(c) applies, your election is taken to have ceased to have effect from the start of the tax period in which the first day of the *income year referred to in that paragraph falls. History S 131-20(5) amended by No 80 of 2007, s 3 and Sch 2 items 24 and 25, by substituting “the first day of the *income year” for “31 July in the *financial year”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Failing to satisfy the requirements of subparagraph 131-5(1)(a)(ii) (6) If paragraph (1)(d) applies, your election is taken to have ceased to have effect from the start of the tax period in which 31 July in the *financial year referred to in that paragraph falls. History S 131-20(6) inserted by No 80 of 2007, s 3 and Sch 2 item 26, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 131-20 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

Subdivision 131-B — Consequences of electing to have annual apportionment History Subdiv 131-B inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

131-40 Input tax credits for acquisitions that are partly creditable (1) The amount of the input tax credit on an acquisition that you make that is *partly creditable is an amount equal to the GST payable on the supply of the thing acquired if: (a) an *annual apportionment election that you have made has effect at the end of the tax period to which the input tax credit is attributable; and (b) the acquisition is not an acquisition of a kind specified in the regulations. (2) However, if one or both of the following apply to the acquisition: (a) the acquisition relates to making supplies that would be *input taxed; (b) you provide, or are liable to provide, only part of the *consideration for the acquisition; the amount of the input tax credit on the acquisition is as follows: Full input   tax credit 

×

Extent of   non-input-taxed purpose 

×

Extent of   consideration 

where: extent of consideration is the extent to which you provide, or are liable to provide, the *consideration for

the acquisition, expressed as a percentage of the total consideration for the acquisition. extent of non-input-taxed purpose is the extent to which the acquisition does not relate to making supplies that would be *input taxed, expressed as a percentage of the total purpose of the acquisition. full input tax credit is what would have been the amount of the input tax credit for the acquisition if it had been made solely for a *creditable purpose and you had provided, or had been liable to provide, all of the consideration for the acquisition. (3) In determining for the purposes of subsection (2) whether, or the extent to which, an acquisition relates to making supplies that would be *input taxed, subsections 11-15(3) to (5) apply in the same way that they apply for the purposes of paragraph 11-15(2)(a). (4) Determinations made by the Commissioner under subsection 11-30(5) apply (so far as they are capable of applying) to working out the extent to which a *partly creditable acquisition does not relate to making supplies that would be *input taxed. (5) This section does not apply to an input tax credit on an acquisition if the acquisition is, to any extent, a *reduced credit acquisition. (6) This section has effect despite sections 11-25 and 11-30 (which are about amounts of input tax credits). History S 131-40 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

131-45 Input tax credits for importations that are partly creditable (1) The amount of the input tax credit on an importation that you make that is *partly creditable is an amount equal to the GST payable on the importation if: (a) an *annual apportionment election that you have made has effect at the end of the tax period to which the input tax credit is attributable; and (b) the importation is not an importation of a kind specified in the regulations. (2) However, if the importation relates to making supplies that would be *input taxed, the amount of the input tax credit on the importation is as follows: Full input tax credit

×

Extent of non-input-taxed purpose

where: extent of non-input-taxed purpose is the extent to which the importation does not relate to making supplies that would be *input taxed, expressed as a percentage of the total purpose of the importation. full input tax credit is what would have been the amount of the input tax credit for the importation if it had been made solely for a *creditable purpose. (3) In determining for the purposes of subsection (2) whether, or the extent to which, an importation relates to making supplies that would be *input taxed, subsections 15-10(3) to (5) apply in the same way that they apply for the purposes of paragraph 15-10(2)(a). (4) Determinations made by the Commissioner under subsection 15-25(4) apply (so far as they are capable of applying) to working out the extent to which a *partly creditable importation does not relate to making supplies that would be *input taxed. (5) This section has effect despite sections 15-20 and 15-25 (which are about amounts of input tax credits).

History S 131-45 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

131-50 Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars (1) If: (a) this Division applies to working out the amount of a *creditable acquisition or *creditable importation that you made; and (b) the acquisition or importation is an acquisition or importation of a *car; the amount of the input tax credit on the acquisition or importation under this Division must not exceed the amount (if any) of the input tax credit worked out under section 69-10. (2) However, if subsection 131-40(2) or 131-45(2) applies to the acquisition or importation: (a) take into account the operation of section 69-10 in working out the full input tax credit for the purposes of that subsection; but (b) disregard subsection 69-10(3). History S 131-50 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

131-55 Increasing adjustments relating to annually apportioned acquisitions and importations (1) You have an increasing adjustment if: (a) an acquisition or importation that you made was *partly creditable; and (b) the input tax credit on the acquisition or importation is attributable to a tax period ending in a particular *financial year; and (c) the amount of the input tax credit is an amount worked out under this Division. (2) The amount of the increasing adjustment is an amount equal to the difference between: (a) the amount of the input tax credit worked out under this Division; and (b) what would have been the amount of the input tax credit if this Division did not apply. (3) In working out for the purposes of paragraph (2)(a) the amount of an input tax credit, take into account any change of circumstances that has given rise to: (a) an adjustment for the acquisition under Division 19; or (b) an adjustment for the acquisition under Division 21; or (c) an adjustment for the acquisition under Division 134. Note: Because of subsection 136-10(3), the amount of the Division 21 adjustment will not be reduced under Division 136. History S 131-55(3) amended by No 21 of 2010, s 3 and Sch 1 item 12, by inserting para (c), applicable in relation to payments made on or after 1

July 2010.

(4) In working out for the purposes of paragraph (2)(b) what would have been the amount of an input tax credit, take into account any change of circumstances that has given rise to: (a) an adjustment for the acquisition under Division 19 (worked out as if this Division had not applied to working out the amount of the input tax credit); or (b) an adjustment for the acquisition under Division 21; or (c) an adjustment for the acquisition under Division 134. Note: If this Division did not apply, the amount of the Division 21 adjustment would have been worked out under Division 136.

Example: While an annual apportionment election has effect, you make a partly creditable acquisition for $1,100, for which you have an input tax credit of $100. The extent of your creditable purpose is 10%. During later tax periods, the price increases by $110, for which you have a decreasing adjustment under Division 19 of $10, and the supplier writes off $660 as a bad debt, for which you have an increasing adjustment under Division 21 of $60 (subsection 136-10(3) prevents the amount from being reduced under Division 136). The amount of your increasing adjustment under this section is $45. This is the difference between the amounts under paragraphs (2)(a) and (b). The paragraph (2)(a) amount (which is effectively worked out on a fully creditable basis) is: $100 + $10 − $60 = $50 The paragraph (2)(b) amount (which is based on a 10% creditable purpose) is: $10 + $1 − $6 = $5

History S 131-55(4) amended by No 21 of 2010, s 3 and Sch 1 item 12, by inserting para (c), applicable in relation to payments made on or after 1 July 2010. S 131-55 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

131-60 Attributing adjustments under section 131-55 (1) An *increasing adjustment under section 131-55 is attributable to: (a) the tax period worked out using the method statement; or (b) such earlier tax period as you choose.

Method statement Step 1. Work out the tax period (the ITC tax period) to which the input tax credit for the acquisition or importation to which the adjustment relates is attributable. Step 2. Work out in which year of income that tax period starts. Step 3. If you are required under section 161 of the *ITAA 1936 to lodge a return in relation to that year of income, work out the last day of the period, specified in the notice published in the Gazette under that section, for you to lodge as required under that section. Step 4. The *increasing adjustment is attributable to the tax period in which that last day occurs. Step 5. If step 3 does not apply, the increasing adjustment is attributable to the tax period in which occurs 31 December in the next *financial year to start after the end of the ITC tax period. Note:

Section 388-55 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for giving the GST return.

(2) Despite subsection (1), if, during (but not from the start of) the *financial year in which the ITC tax period ended, your *annual apportionment election ceases to have effect because: (a) you revoke your annual apportionment election, or the Commissioner disallows your election, during that financial year; and (b) the revocation or disallowance takes effect before the end of that financial year; the *increasing adjustment is attributable to the tax period in which the cessation takes effect, or to such earlier tax period as you choose. (3) However, the *increasing adjustment is attributable to a tax period provided under section 27-39 or 2740 if that tax period ends earlier than the end of the tax period to which the increasing adjustment would, but for this subsection, be attributable under subsections (1) and (2). History S 131-60(3) amended by No 118 of 2009, s 3 and Sch 1 item 28, by inserting “27-39 or” after “under section”, effective 4 December 2009.

(4) This section has effect despite section 29-20 (which is about attributing your adjustments). History S 131-60 inserted by No 134 of 2004, s 3 and Sch 2 item 14, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

Division 132 — Supplies of things acquired etc. without full input tax credits History Div 132 heading substituted by No 156 of 2000, s 3 and Sch 4 item 6, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The heading formerly read: ``Division 132 — Supplies of things acquired, imported or applied to make financial supplies''

132-1 What this Division is about

You may have a decreasing adjustment if you make a supply of something that you earlier acquired or imported, or subsequently applied, to make financial supplies or for a private or domestic purpose.

History S 132-1 amended by No 156 of 2000, s 3 and Sch 4 item 7, by inserting ``or for a private or domestic purpose'' at the end, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

132-5 Decreasing adjustments for supplies of things acquired, imported or applied for a purpose that is not fully creditable (1) You have a decreasing adjustment under this Division if: (a) you make a *taxable supply of a thing (or a supply of a thing that would have been a taxable supply had it not been *GST-free under Subdivision 38-J); and (b) the supply is a supply by way of sale; and (c) your acquisition, importation or subsequent *application of the thing, related solely or partly to making *financial supplies, or was solely or partly of a private or domestic nature.

History S 132-5(1) amended by No 41 of 2005, s 3 and Sch 10, item 10, by substituting “decreasing adjustment” for “*decreasing adjustment”, effective 1 April 2005. S 132-5(1) amended by No 156 of 2000, s 3 and Sch 4 item 9, by substituting para (c), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Para (c) formerly read: (c) your acquisition or importation of the thing related solely or partly to making *financial supplies, or you subsequently *applied the thing solely or partly to making financial supplies.

(2) The amount of the *decreasing adjustment is as follows: where: adjusted input tax credit is: (a) the amount of any input tax credit that was attributable to a tax period in respect of the acquisition or importation; minus (b) the sum of: (i) any *increasing adjustments, under Subdivision 19-C or Division 129, that were previously attributable to a tax period in respect of the acquisition or importation; and (ii) any increasing adjustment under Division 131 that has been previously, is or will be attributable to a tax period in respect of the acquisition or importation; plus (c) the sum of any *decreasing adjustments, under Subdivision 19-C or Division 129 or 133, that were previously attributable to a tax period in respect of the acquisition or importation. full input tax credit is the amount of the input tax credit to which you would have been entitled for acquiring or importing the thing for the purpose of your *enterprise if: (a) the acquisition or importation had been solely for a *creditable purpose; and (b) in the case where the supply to you was a *taxable supply because of section 72-5 or 84-5 — the supply had been or is a *taxable supply under section 9-5. price is the *price of the *taxable supply. History S 132-5(2) amended by No 20 of 2010, s 3 and Sch 1 item 10, by substituting “Division 129 or 133” for “Division 129” in para (c) of the definition of “adjusted input tax credit”, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b). S 132-5(2) amended by No 77 of 2005, s 3 and Sch 3 items 15 and 16, by omitting “only” after “was a *taxable supply” and inserting “or is” after “had been” in para (b) of the definition of “full input tax credit”, applicable to supplies made on or after 1 October 2005. S 132-5(2) amended by No 134 of 2004, s 3 and Sch 2 item 15, by substituting para (b) of the definition of “adjusted input tax credit”, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. Para (b) of the definition of “adjusted input tax credit” formerly read: (b) the sum of any *increasing adjustments, under Subdivision 19-C or Division 129, that were previously attributable to a tax period in respect of the acquisition or importation; plus

(3) However, if the amount worked out under subsection (2) is greater than the difference between the full

input tax credit and the adjusted input tax credit, the amount of the *decreasing adjustment is an amount equal to that difference. (4) In working out the adjusted input tax credit, the acquisition, importation or *application in question is treated as having been for a *creditable purpose except to the extent that the acquisition, importation or application: (a) relates to the making of *financial supplies; or (b) is of a private or domestic nature. History S 132-5(4) amended by No 156 of 2000, s 3 and Sch 4 item 10, by substituting “that the acquisition, importation or application: (a) relates to the making of *financial supplies; or (b) is of a private or domestic nature.” for “that the acquisition, importation or application relates to the making of *financial supplies.”, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

132-10 Attribution of adjustments under this Division (1) A *decreasing adjustment under this Division is attributable to: (a) the same tax period as the *taxable supply to which it relates; or (b) if it relates to a supply that is not a taxable supply — the tax period to which the supply would be attributable if it were a taxable supply. (2) This section has effect despite section 29-20 (which is about attributing your adjustments).

Division 133 — Providing additional consideration under gross-up clauses History Div 133 inserted by No 20 of 2010, s 3 and Sch 1 item 11, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

133-1 What this Division is about

You may have a decreasing adjustment for an acquisition that you made if, to take account of a GST liability that the supplier is subsequently found to have, you provide additional consideration at a time when you can no longer claim an input tax credit.

History S 133-1 inserted by No 20 of 2010, s 3 and Sch 1 item 11, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or

(ii) assessments referred to in paragraph (b).

133-5 Decreasing adjustments for additional consideration provided under gross-up clauses (1) You have a decreasing adjustment if: (a) you made an acquisition on the basis that: (i) it was not a *creditable acquisition because the supply to which the acquisition relates was not a *taxable supply; or (ii) it was *partly creditable because the supply to which the acquisition relates was only partly a taxable supply; and (b) you provided *additional consideration for the acquisition in compliance with a contractual obligation that required you, or had the effect of requiring you, to provide additional consideration if: (i) in a case where subparagraph (a)(i) applies — the supply was later found to be a taxable supply, or to be partly a taxable supply; or (ii) in a case where subparagraph (a)(ii) applies — the supply was later found to be a taxable supply to a greater extent; and (c) GST on the supply has not ceased to be payable (other than as a result of its payment); and (d) at the time you provided the additional consideration, you were no longer entitled to an input tax credit for the acquisition. Note: Section 93-5 or 93-15 may provide a time limit on your entitlement to an input tax credit. History S 133-5(1) amended by No 39 of 2012, s 3 and Sch 1 item 91, by inserting “or 93-15” after “Section 93-5” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) The amount of the *decreasing adjustment is the difference between: (a) what would have been the *previously attributed input tax credit amount for the acquisition if: (i) the *additional consideration for the acquisition had been provided as part of the original *consideration for the acquisition; and (ii) in a case where you have not held a *tax invoice for the acquisition — you held such an invoice; and (iii) subsection 29-10(4) did not apply in relation to the acquisition; and (b) the previously attributed input tax credit amount. (3) To avoid doubt, additional consideration for an acquisition includes a part of the *consideration for the acquisition that: (a) relates to the amount of GST payable on the *taxable supply to which the acquisition relates; and (b) at the time of the acquisition, the parties to the transaction under which the acquisition was made assumed was not payable. History S 133-5 inserted by No 20 of 2010, s 3 and Sch 1 item 11, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that

time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

133-10 Availability of adjustments under Division 19 for acquisitions (1) If: (a) you have a *decreasing adjustment under this Division for an acquisition; and (b) the circumstances that gave rise to the adjustment also constitute an *adjustment event; you do not have a decreasing adjustment under section 19-70 for the acquisition in relation to those circumstances. (2) This section has effect despite section 19-70 (which is about adjustments for acquisitions arising because of adjustment events). History S 133-10 inserted by No 20 of 2010, s 3 and Sch 1 item 11, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

Division 134 — Third party payments History Div 134 inserted by No 21 of 2010, s 3 and Sch 1 item 13, applicable in relation to payments made on or after 1 July 2010.

134-1 What this Division is about

You may have a decreasing adjustment if you make a payment to an entity that acquires something that you had supplied to another entity. The entity receiving the payment may have an increasing adjustment.

History S 134-1 inserted by No 21 of 2010, s 3 and Sch 1 item 13, applicable in relation to payments made on or after 1 July 2010.

134-5 Decreasing adjustments for payments made to third parties (1) You have a decreasing adjustment if: (a) you make a payment to an entity (the payee) that acquires a thing that you supplied to another entity (whether or not that other entity supplies the thing to the payee); and (b) your supply of the thing to the other entity: (i) was a *taxable supply; or (ii) would have been a taxable supply but for a reason to which subsection (3) applies; and

(c) the payment is in one or more of the following forms: (i) a payment of *money or *digital currency; (ii) an offset of an amount of money or digital currency that the payee owes to you; (iii) a crediting of an amount of money or digital currency to an account that the payee holds; and (d) the payment is made in connection with, in response to or for the inducement of the payee’s acquisition of the thing; and (e) the payment is not *consideration for a supply to you. History S 134-5(1) amended by No 118 of 2017, s 3 and Sch 1 items 21 and 22, by substituting “*money or *digital currency” for “money” in para (c) (i) and inserting “or digital currency” in para (c)(ii) and (iii), effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 134-5(1) amended by No 91 of 2010, s 3 and Sch 3 item 1, by substituting para (b), applicable in relation to payments made on or after 1 July 2010. Para (b) formerly read: (b) your supply of the thing to the other entity was a *taxable supply; and

(1A) However, subsection (1) does not apply if: (a) the supply of the thing to the payee is a *GST-free supply, or is not *connected with the indirect tax zone; or (b) the Commissioner is required to make a payment to the payee, under Division 168 (about the tourist refund scheme), related to the payee’s acquisition of the thing; and you know, or have reasonable grounds to suspect, that the supply of the thing to the payee is a GSTfree supply or is not connected with the indirect tax zone, or that the Commissioner is so required. History S 134-5(1A) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 134-5(1A) inserted by No 136 of 2010, s 3 and Sch 1 item 1, applicable, and taken to have applied, in relation to payments made on or after 1 July 2010.

(2) The amount of the *decreasing adjustment is an amount equal to the difference between: (a) either: (i) if your supply to the other entity was a *taxable supply — the amount of GST payable on the supply; or (ii) if your supply to the other entity would have been a taxable supply but for a reason to which subsection (3) applies — the amount of GST that would have been payable on the supply had it been a taxable supply; taking into account any other *adjustments that arose, or would have arisen, relating to the supply; and (b) the amount of GST that would have been payable, or would (but for a reason to which subsection (3) applies) have been payable, for that supply: (i) if the *consideration for the supply had been reduced by the amount of your payment to the payee; and (ii) taking into account any other adjustments that arose, or would have arisen, relating to the supply, as they would have been affected (if applicable) by such a reduction in the consideration. History S 134-5(2) amended by No 91 of 2010, s 3 and Sch 3 items 2 to 4, by substituting para (a), inserting “, or would (but for a reason to which subsection (3) applies) have been payable,” after “payable” in para (b), and inserting “that arose, or would have arisen,” after “adjustments” in para (b)(ii), applicable in relation to payments made on or after 1 July 2010. Para (a) formerly read:

(a) the amount of GST payable on your supply to the other entity, taking into account any other *adjustments relating to the supply; and

(3) This subsection applies to the following reasons why your supply of the thing to the other entity was not a *taxable supply: (a) you and the other entity are *members of the same *GST group; (b) you and the other entity are members of the same *GST religious group; (c) you are the *joint venture operator for a *GST joint venture, and the other entity is a *participant in the GST joint venture. History S 134-5(3) inserted by No 91 of 2010, s 3 and Sch 3 item 5, applicable in relation to payments made on or after 1 July 2010.

(4) However: (a) paragraph (3)(a) does not apply if you and the payee are *members of the same *GST group when the payment referred to in paragraph (1)(a) is made; and (b) paragraph (3)(b) does not apply if you and the payee are members of the same *GST religious group when that payment is made. History S 134-5(4) inserted by No 91 of 2010, s 3 and Sch 3 item 5, applicable in relation to payments made on or after 1 July 2010. S 134-5 inserted by No 21 of 2010, s 3 and Sch 1 item 13, applicable in relation to payments made on or after 1 July 2010.

134-10 Increasing adjustments for payments received by third parties (1) You have an increasing adjustment if: (a) you receive a payment from an entity (the payer) that supplied a thing that you acquire from another entity (whether or not that other entity acquired the thing from the payer); and (b) your acquisition of the thing from the other entity: (i) was a *creditable acquisition; or (ii) would have been a creditable acquisition but for a reason to which subsection (3) applies; and (c) the payment is in one or more of the following forms: (i) a payment of *money or *digital currency; (ii) an offset of an amount of money or digital currency that you owe to the payer; (iii) a crediting of an amount of money or digital currency to an account that you hold; and (d) the payment is made in connection with, in response to or for the inducement of your acquisition of the thing; and (e) the payment is not *consideration for a supply you make. History S 134-10(1) amended by No 118 of 2017, s 3 and Sch 1 items 23 and 24, by substituting “*money or *digital currency” for “money” in para (c) (i) and inserting “or digital currency” in para (c)(ii) and (iii), effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 134-10(1) amended by No 70 of 2015, s 3 and Sch 6 item 2, by substituting “you make” to “from you” in para (e), effective 25 June 2015. S 134-10(1) amended by No 91 of 2010, s 3 and Sch 3 item 6, by substituting para (b), applicable in relation to payments made on or after 1 July 2010. Para (b) formerly read: (b) your acquisition of the thing from the other entity was a *creditable acquisition; and

(1A) However, subsection (1) does not apply unless the supply of the thing by the payer: (a) was a *taxable supply; or (b) would have been a taxable supply but for any of the following: (i) the payer and the entity that acquired the thing from the payer being *members of the same *GST group; (ii) the payer and the entity that acquired the thing from the payer being members of the same *GST religious group; (iii) the payer being the *joint venture operator for a *GST joint venture, and the entity that acquired the thing from the payer being a *participant in the GST joint venture. History S 134-10(1A) inserted by No 136 of 2010, s 3 and Sch 1 item 2, applicable, and taken to have applied, in relation to payments made on or after 1 July 2010.

(2) The amount of the *increasing adjustment is an amount equal to the difference between: (a) either: (i) if your acquisition from the other entity was a *creditable acquisition — the amount of the input tax credit entitlement for the acquisition; or (ii) if your acquisition from the other entity would have been a creditable acquisition but for a reason to which subsection (3) applies — the amount that would have been the amount of the input tax credit entitlement for the acquisition had it been a creditable acquisition; taking into account any other *adjustments that arose, or would have arisen, relating to the acquisition; and (b) the amount of the input tax credit to which you would have been entitled, or would (but for a reason to which subsection (3) applies) have been entitled, for that acquisition: (i) if the *consideration for the acquisition had been reduced by the amount of the payer’s payment to you; and (ii) taking into account any other adjustments that arose, or would have arisen, relating to the acquisition, as they would have been affected (if applicable) by such a reduction in the consideration. History S 134-10(2) amended by No 91 of 2010, s 3 and Sch 3 items 7 to 9, by substituting para (a), inserting “, or would (but for a reason to which subsection (3) applies) have been entitled,” after “entitled” in para (b), and inserting “that arose, or would have arisen,” after “adjustments” in para (b)(ii), applicable in relation to payments made on or after 1 July 2010. Para (a) formerly read: (a) the amount of the input tax credit to which you are entitled for your acquisition from the other entity, taking into account any other *adjustments relating to the acquisition; and

(3) This subsection applies to the following reasons why your acquisition of the thing from the other entity was not a *creditable acquisition: (a) you and the other entity are *members of the same *GST group; (b) you and the other entity are members of the same *GST religious group; (c) you are the *joint venture operator for a *GST joint venture, and the other entity is a *participant in the GST joint venture. History S 134-10(3) inserted by No 91 of 2010, s 3 and Sch 3 item 10, applicable in relation to payments made on or after 1 July 2010.

(4) However:

(a) paragraph (3)(a) does not apply if you and the payer are *members of the same *GST group when the payment referred to in paragraph (1)(a) is made; and (b) paragraph (3)(b) does not apply if you and the payer are members of the same *GST religious group when that payment is made. History S 134-10(4) inserted by No 91 of 2010, s 3 and Sch 3 item 10, applicable in relation to payments made on or after 1 July 2010. S 134-10 inserted by No 21 of 2010, s 3 and Sch 1 item 13, applicable in relation to payments made on or after 1 July 2010.

134-15 Attribution of decreasing adjustments (1) If: (a) you have a *decreasing adjustment under section 134-5; and (b) you do not hold a *third party adjustment note for the adjustment when you give to the Commissioner a *GST return for the tax period to which the adjustment (or any part of the adjustment) would otherwise be attributable; then: (c) the adjustment (including any part of the adjustment) is not attributable to that tax period; and (d) the adjustment (or part) is attributable to the first tax period for which you give to the Commissioner a GST return at a time when you hold that third party adjustment note. However, this subsection does not apply in circumstances of a kind determined by the Commissioner, by legislative instrument, to be circumstances in which the requirement for an adjustment note does not apply. Note: For the giving of GST returns to the Commissioner, see Division 31.

(2) This section does not apply to a *decreasing adjustment of an amount that does not exceed the amount provided for under subsection 29-80(2). (3) This section has effect despite section 29-20 (which is about attributing adjustments). History S 134-15 inserted by No 21 of 2010, s 3 and Sch 1 item 13, applicable in relation to payments made on or after 1 July 2010.

134-20 Third party adjustment notes (1) A third party adjustment note for a *decreasing adjustment that you have under section 134-5 is a document: (a) that is created by you; and (b) a copy of which is given, in the circumstances set out in subsection (2), to the entity that received the payment that gave rise to the adjustment; and (c) that sets out your *ABN; and (d) that contains such other information as the Commissioner determines in writing; and (e) that is in the *approved form. However, the Commissioner may treat as a third party adjustment note a particular document that is not a third party adjustment note. (2) You must give the copy of the document to the entity that received the payment: (a) within 28 days after the entity requests you to give the copy; or (b) if you become aware of the *adjustment before the copy is requested — within 28 days, or such

other number of days as the Commissioner determines under subsection (4) or (6), after becoming aware of the adjustment. (3) Subsection (2) does not apply to an *adjustment of an amount that does not exceed the amount provided for under subsection 29-80(2). (4) The Commissioner may determine in writing that paragraph (2)(b) has effect, in relation to a particular document, as if the number of days referred to in that paragraph is the number of days specified in the determination. (5) A determination made under subsection (4) is not a legislative instrument. (6) The Commissioner may determine, by legislative instrument, circumstances in which paragraph (2)(b) has effect, in relation to those circumstances, as if the number of days referred to in that paragraph is the number of days specified in the determination. (7) A determination made under subsection (4) has effect despite any determination made under subsection (6). History S 134-20 inserted by No 21 of 2010, s 3 and Sch 1 item 13, applicable in relation to payments made on or after 1 July 2010.

134-25 Adjustment events do not arise To avoid doubt, a payment that gives rise to an *adjustment under this Division cannot give rise to an *adjustment event. History S 134-25 inserted by No 21 of 2010, s 3 and Sch 1 item 13, applicable in relation to payments made on or after 1 July 2010.

134-30 Application of sections 48-55 and 49-50 (1) For the purposes of working out whether you have an adjustment under this Division, disregard sections 48-55 and 49-50. (2) However, this section does not affect the application of sections 48-55 and 49-50 for the purposes of working out the amount of an adjustment under this Division. Note: Sections 48-55 and 49-50 require GST groups and GST religious groups to be treated as single entities for the purposes of adjustments. History S 134-30 inserted by No 91 of 2010, s 3 and Sch 3 item 11, applicable in relation to payments made on or after 1 July 2010.

Division 135 — Supplies of going concerns 135-1 What this Division is about The recipient of a supply of a going concern has an increasing adjustment to take into account the proportion (if any) of supplies that will be made in running the concern and that will not be taxable supplies or GST-free supplies. Later adjustments are needed if this proportion changes over time.

History S 135-1 amended by No 176 of 1999, s 3 and Sch 1 item 113, by substituting ``(if any) of supplies that will be made in running the concern and that will not be taxable supplies or GST-free supplies'' for ``of input taxed supplies (if any) that will be made in running the concern'', effective 1 July 2000.

135-5 Initial adjustments for supplies of going concerns (1) You have an increasing adjustment if: (a) you are the *recipient of a *supply of a going concern, or a supply that is *GST-free under section 38-480; and (b) you intend that some or all of the supplies made through the *enterprise to which the supply relates will be supplies that are neither *taxable supplies nor *GST-free supplies. History S 135-5(1) amended by No 156 of 2000, s 3 and Sch 4 item 11, by substituting ``some or all'' for ``some, but not all,'' in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 135-5(1) amended by No 176 of 1999, s 3 and Sch 1 item 114, by substituting ``neither *taxable supplies nor *GST-free supplies'' for ``*input taxed'' in para (b), effective 1 July 2000.

(2) The amount of the increasing adjustment is as follows:  1  × Supply price  10 

× Proportion of non-creditable use

where: proportion of non-creditable use is the proportion of all the supplies made through the *enterprise that you intend will be supplies that are neither *taxable supplies nor *GST-free supplies, expressed as a percentage worked out on the basis of the *prices of those supplies. supply price means the *price of the supply in relation to which the increasing adjustment arises. History S 135-5(2) substituted by No 176 of 1999, s 3 and Sch 1 item 115, effective 1 July 2000. S 135-5(2) formerly read: (2) The amount of the increasing adjustment is as follows:

*Price of the  1  ×  *supply of the   ×  11   going concern 

Proportion of  input taxed    supplies 

where: [proportion of input taxed supplies ] is the proportion of all the supplies made through the *enterprise that you intend will be supplies that are *input taxed, expressed as a percentage worked out on the basis of the *prices of those supplies.

135-10 Later adjustments for supplies of going concerns (1) If you are the *recipient of a *supply of a going concern, or a supply that is *GST-free under section 38-480, Division 129 (which is about changes in the extent of creditable purpose) applies to that acquisition, in relation to: (a) the proportion of all the supplies made through the *enterprise that you intend will be supplies that are neither *taxable supplies nor *GST-free supplies; and (b) the proportion of all the supplies made through the *enterprise that are supplies that are neither taxable supplies nor GST-free supplies; in the same way as that Division applies: (c) in relation to the extent to which you made an acquisition for a *creditable purpose; and (d) in relation to the extent to which a thing acquired is *applied for a creditable purpose. History S 135-10(1) amended by No 176 of 1999, s 3 and Sch 1 items 116 and 117, by substituting ``neither *taxable supplies nor *GST-free

supplies'' for ``*input taxed'' in para (a) and substituting ``neither taxable supplies nor GST-free supplies'' for ``*input taxed'' in para (b), effective 1 July 2000.

(2) For the purpose of applying Division 129, the proportions referred to in paragraphs (1)(a) and (b) are to be expressed as percentages worked out on the basis of the *prices of the supplies in question. (3) This section applies in relation to any *supply of a going concern, or a supply that is *GST-free under section 38-480, whether or not it is a supply in respect of which you have had an *increasing adjustment under section 135-5.

Division 136 — Bad debts relating to transactions that are not taxable or creditable to the fullest extent History Div 136 heading substituted by No 156 of 2000, s 3 and Sch 4 item 12, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The heading formerly read: Division 136 — Bad debts relating to partly taxable or creditable transactions Div 136 inserted by No 177 of 1999, s 3 and Sch 1 item 106, effective 1 July 2000.

Table of Subdivisions 136-A

Bad debts relating to partly taxable or creditable transactions

136-B

Bad debts relating to transactions that are taxable or creditable at less than 1/11 of the price

136-1 What this Division is about The amount of an adjustment that you have under Division 21 for a bad debt is reduced under this Division if the transaction to which the adjustment relates: • was a supply that was partly taxable or an acquisition that was partly creditable; or • was fully taxable or creditable, but not to the extent of 1/11 of the price or consideration for the transaction.

History S 136-1 substituted by No 156 of 2000, s 3 and Sch 4 item 13, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 136-1 formerly read: 136-1 What this Division is about If you have an adjustment under Division 21 for a bad debt relating to a supply that was partly taxable or an acquisition that was partly creditable, the amount of that adjustment is reduced under this Division. S 136-1 inserted by No 177 of 1999, s 3 and Sch 1 item 106, effective 1 July 2000.

Subdivision 136-A — Bad debts relating to partly taxable or creditable transactions History Subdiv 136-A heading inserted by No 156 of 2000, s 3 and Sch 4 item 13, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

136-5 Adjustments relating to partly taxable supplies If you have an *adjustment under section 21-5, 21-10, 136-30 or 136-35 in relation to a supply that was partly a *taxable supply, the amount of that adjustment is reduced to the following amount:

Full adjustment × Taxable proportion where: full adjustment is what would be the amount of the adjustment worked out under section 21-5, 21-10, 136-30 or 136-35 if this section did not apply. taxable proportion is the proportion of the *value of the supply (worked out as if it were solely a taxable supply) that the taxable supply represents. Example: If the amount of an adjustment under section 21-5 would be $100 but the supply was only 80% taxable, the amount of the adjustment is $80.

History S 136-5 amended by No 156 of 2000, s 3 and Sch 4 item 14, by substituting “section 21-5, 21-10, 136-30 or 136-35” for “section 21-5 or 2110” (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 136-5 inserted by No 177 of 1999, s 3 and Sch 1 item 106, effective 1 July 2000.

136-10 Adjustments in relation to partly creditable acquisitions (1) If you have an *adjustment under section 21-15, 21-20, 136-40 or 136-45 in relation to a *creditable acquisition that was *partly creditable, the amount of that adjustment is reduced to the following amount: Full  adjustment 

×

Extent of creditable  purpose

×

Extent of  consideration 

where: extent of consideration is the extent to which you provide, or are liable to provide, the *consideration for the acquisition, expressed as a percentage of the total consideration for the acquisition. extent of creditable purpose is the extent of *creditable purpose last used to work out: (a) the amount of the input tax credit for the acquisition; or (b) the amount of any *adjustment under Division 129 in relation to the acquisition; expressed as a percentage of the total purpose of the acquisition. full adjustment is what would be the amount of the adjustment worked out under section 21-15, 21-20, 136-40 or 136-45 if this section did not apply. History S 136-10(1) amended by No 156 of 2000, s 3 and Sch 4 item 15, by substituting “section 21-15, 21-20, 136-40 or 136-45” for “section 21-15 or 21-20” (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(2) If you have an *adjustment under section 21-15, 21-20, 136-40 or 136-45 in relation to a *creditable acquisition that was a *reduced credit acquisition and that was not *partly creditable (that is, it is wholly for a *creditable purpose because of Division 70), the amount of that adjustment is reduced to the following amount: Full  adjustment 

×

  Percentage credit reduction

×

Extent of  consideration 

where: extent of consideration is the extent to which you provide, or are liable to provide, the *consideration for the acquisition, expressed as a percentage of the total consideration for the acquisition. percentage credit reduction is the reduced input tax credit percentage prescribed for the purposes of

subsection 70-5(2) for an acquisition of that kind. full adjustment is what would be the amount of the adjustment worked out under section 21-15, 21-20, 136-40 or 136-45 if this section did not apply. History S 136-10(2) amended by No 156 of 2000, s 3 and Sch 4 item 15, by substituting “section 21-15, 21-20, 136-40 or 136-45” for “section 21-15 or 21-20” (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(3) However, this section does not apply to an *adjustment that you have in relation to a *creditable acquisition if: (a) the amount of the input tax credit for the acquisition is worked out under Division 131; and (b) the adjustment is attributable to a tax period that is not later than the tax period to which an adjustment under section 131-55 relating to the acquisition is attributable. History S 136-10(3) inserted by No 134 of 2004, s 3 and Sch 2 item 16, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 136-10 inserted by No 177 of 1999, s 3 and Sch 1 item 106, effective 1 July 2000.

Subdivision 136-B — Bad debts relating to transactions that are taxable or creditable at less than 1/11 of the price History Subdiv 136-B inserted by No 156 of 2000, s 3 and Sch 4 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

136-30 Writing off bad debts (taxable supplies) (1) The amount of a *decreasing adjustment that you have under section 21-5, relating to a *taxable supply that is *taxable at less than 1/11 of the price, is worked out under this section and not under section 21-5. (2) This is how to work out the amount:

Method statement Step 1. Work out the amount of GST (if any) that was payable on the supply, taking into account any previous *adjustments for the supply. This amount is the previous GST amount. Step 2. Add together: (a) the amount or amounts written off as bad from the debt to which the decreasing adjustment relates; and (b) the amount of the debt that has been *overdue for 12 months or more (other than amounts already written off). Step 3. Subtract the step 2 amount from the *price of the supply. Step 4. Work out the amount of GST (if any), taking into account any previous *adjustments for the supply (but not adjustments relating to bad debts or debts overdue), that would be payable on the supply if the *price of the supply were the step 3 amount. This amount of GST is the adjusted GST

amount. Step 5. Subtract the adjusted GST amount from the previous GST amount. History S 136-30 inserted by No 156 of 2000, s 3 and Sch 4 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

136-35 Recovering amounts previously written off (taxable supplies) (1) The amount of an *increasing adjustment that you have under section 21-10, relating to a *taxable supply that is *taxable at less than 1/11 of the price, is worked out under this section and not under section 21-10. (2) This is how to work out the amount:

Method statement Step 1. Work out the amount of GST (if any) that was payable on the supply, taking into account any previous *adjustments for the supply. This amount is the previous GST amount. Step 2. Add together: (a) the amount or amounts previously written off as bad from the debt to which the increasing adjustment relates; and (b) the amount of the debt that has been *overdue for 12 months or more (other than amounts already written off). Step 3. Subtract the step 2 amount from the *price of the supply. Step 4. Add to the step 3 amount an amount equal to the amount or amounts, written off or overdue for 12 months or more, that have been recovered. Step 5. Work out the amount of GST (if any), taking into account any previous *adjustments for the supply (but not adjustments relating to bad debts or debts overdue), that would be payable on the supply if the *price of the supply were the step 4 amount. This amount of GST is the adjusted GST amount. Step 6. Subtract the previous GST amount from the adjusted GST amount. History S 136-35 inserted by No 156 of 2000, s 3 and Sch 4 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

136-40 Bad debts written off (creditable acquisitions) (1) The amount of an *increasing adjustment that you have under section 21-15, relating to a *creditable acquisition that is *creditable at less than 1/11 of the consideration, is worked out under this section and not under section 21-15. (2) This is how to work out the amount:

Method statement Step 1. Work out the amount of the input tax credit (if any) to which you were entitled for the acquisition, taking into account any previous *adjustments for the acquisition. This amount is the previous credit amount. Step 2. Add together:

(a) the amount or amounts previously written off as bad from the debt to which the increasing adjustment relates; and (b) the amount of the debt that has been *overdue for 12 months or more (other than amounts already written off). Step 3. Subtract the step 2 amount from the total amount of the *consideration that you have either provided, or are liable to provide, for the acquisition. Step 4. Work out the amount of the input tax credit (if any), taking into account any previous *adjustments for the acquisition (but not adjustments relating to bad debts or debts overdue), to which you would be entitled for the acquisition if the *consideration for the acquisition were the step 3 amount. This amount of GST is the adjusted credit amount. Step 5. Subtract the adjusted credit amount from the previous credit amount. History S 136-40 inserted by No 156 of 2000, s 3 and Sch 4 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

136-45 Recovering amounts previously written off (creditable acquisitions) (1) The amount of a *decreasing adjustment that you have under section 21-20, relating to a *creditable acquisition that is *creditable at less than 1/11 of the consideration, is worked out under this section and not under section 21-20. (2) This is how to work out the amount:

Method statement Step 1. Work out the amount of the input tax credit (if any) to which you were entitled for the acquisition, taking into account any previous *adjustments for the acquisition. This amount is the previous credit amount. Step 2. Add together: (a) the amount or amounts previously written off as bad from the debt to which the decreasing adjustment relates; and (b) the amount of the debt that has been *overdue for 12 months or more (other than amounts already written off). Step 3. Subtract the step 2 amount from the total amount of the *consideration that you have either provided, or are liable to provide, for the acquisition. Step 4. Add to the step 3 amount an amount equal to the amount or amounts, written off or overdue for 12 months or more, that you have paid. Step 5. Work out the amount of the input tax credit (if any), taking into account any previous *adjustments for the acquisition (but not adjustments relating to bad debts or debts overdue), to which you would be entitled for the acquisition if the *consideration for the acquisition were the step 4 amount. This amount of GST is the adjusted credit amount. Step 6. Subtract the previous credit amount from the adjusted credit amount. History S 136-45 inserted by No 156 of 2000, s 3 and Sch 4 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

136-50 Meanings of taxable at less than 1/11 of the price and creditable at less than

1/11 of the consideration (1) A *taxable supply is taxable at less than 1/11 of the price if the amount of GST payable on the supply is an amount that is less than 1/11 of the *price of the supply. (2) A *creditable acquisition is creditable at less than 1/11 of the consideration if the *taxable supply to which it relates is *taxable at less than 1/11 of the price. History S 136-50 inserted by No 156 of 2000, s 3 and Sch 4 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Division 137 — Stock on hand on becoming registered etc. History Division 137 inserted by No 177 of 1999, s 3 and Sch 1 item 107, effective 1 July 2000.

137-1 What this Division is about If you become registered or required to be registered, you may have a decreasing adjustment for stock you have already acquired.

History S 137-1 inserted by No 177 of 1999, s 3 and Sch 1 item 107, effective 1 July 2000.

137-5 Adjustments for stock on hand on becoming registered etc. (1) You have a decreasing adjustment if: (a) you become *registered or *required to be registered; and (b) at that time, you hold stock for the purpose of sale or exchange, or for use as raw materials, in *carrying on your *enterprise; and (c) you had acquired the stock solely or partly for a *creditable purpose. (2) However, this section does not apply if: (a) you were entitled to an input tax credit for the acquisition; and (b) you have not had a *increasing adjustment under Division 138 (cessation of registration) relating solely or partly to the stock. (3) The amount of the decreasing adjustment is an amount equal to what would have been the *previously attributed input tax credit amount for the acquisition if you had been *registered at the time of the acquisition. History S 137-5 inserted by No 177 of 1999, s 3 and Sch 1 item 107, effective 1 July 2000.

Division 138 — Cessation of registration 138-1 What this Division is about An entity whose registration has been cancelled may still have acquisitions and importations for which entitlements to input tax credits have arisen. This Division provides for an increasing adjustment to cancel those input tax credits.

138-5 Adjustments for cessation of registration (1) You have an increasing adjustment if: (a) your *registration is cancelled; and (b) immediately before the cancellation takes effect, your assets include anything in respect of which you were, or are, entitled to an input tax credit. Note: Increasing adjustments increase your net amounts.

(2) The amount of the adjustment, for each thing referred to in paragraph (1)(b), is as follows:  1  × *Actual application of the thing  11 

× Applicable value

where: applicable value is: (a) the *GST inclusive market value of the thing immediately before the cancellation takes effect; or (b) if you were, or are, entitled to an input tax credit for acquiring the thing — the amount of the *consideration that you provided, or were liable to provide, for your acquisition of the thing, but only if the amount is less than that value; or (c) if you were, or are, entitled to an input tax credit for importing the thing — the cost to you of acquiring or producing the thing (plus the *assessed GST paid on its importation), but only if the amount is less than that value. History Definition of “applicable value” amended by No 39 of 2012, s 3 and Sch 1 item 92, by substituting “*assessed GST” for “GST” in para (c), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(3) However, an *adjustment does not arise under this section in respect of an asset if: (a) there were one or more *adjustment periods for your acquisition or importation of the asset; and (b) the last of those adjustment periods has ended before the cancellation of your *registration takes effect.

138-10 Attributing adjustments for cessation of registration (1) An *adjustment that you have under this Division is attributable to: (aa) if you are an *incapacitated entity — your tax period under section 27-39; or (a) your concluding tax period under section 27-40; or (b) if, because of subsection 151-55(1) or 162-85(1), you do not have a concluding tax period under section 27-40 — the tax period to which that subsection applies. History S 138-10(1) amended by No 118 of 2009, s 3 and Sch 1 item 29, by inserting para (aa), effective 4 December 2009. S 138-10(1) amended by No 134 of 2004, s 3 and Sch 3 item 4, by inserting “or 162-85(1)” after “subsection 151-55(1)” in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2005. S 138-10(1) amended by No 134 of 2004, s 3 and Sch 1 item 10, by substituting “attributable to: (a) your concluding tax period under section 27-40; or (b) if, because of subsection 151-55(1), you do not have a concluding tax period under section 27-40 –- the tax period to which that subsection applies.” for “attributable to your concluding tax period under section 27-40.”, applicable in relation to net amounts for tax periods starting, or that started, on or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

(2) This section has effect despite section 29-20 (which is about attributing your adjustments).

138-15 Ceasing to be registered — amounts not previously attributed (1) The GST payable by you on a *taxable supply, the input tax credit to which you are entitled for a *creditable acquisition, or an *adjustment that you have, is attributable to a particular tax period, and no other, if: (a) during the tax period, your *registration is cancelled; and (b) immediately before the cancellation, you were *accounting on a cash basis; and (c) the GST on the supply, the input tax credit on the acquisition, or the adjustment, was not attributable, to any extent, to a previous tax period during which you accounted on a cash basis; and (d) it would have been attributable to that previous tax period had you not accounted on a cash basis during that period. For accounting on a cash basis, see Subdivision 29-B. (2) This section has effect despite sections 29-5, 29-10 and 29-20 (which are about attributing GST on supplies, input tax credits on acquisitions, and adjustments) and any other provisions of this Chapter.

138-17 Situations to which this Division does not apply (1) This Division does not apply to anything included in the assets of an entity whose *registration is cancelled, to the extent that the thing relates to an *enterprise that the entity *carried on before the cancellation, if: (a) the cancellation arises as a result of the death of the entity, and the executor or trustee of the deceased estate: (i) is registered or is *required to be registered; and (ii) continues, immediately after the cancellation, to carry on that enterprise; or (b) the cancellation arises as a result of the executor or trustee of a deceased estate ceasing to carry on any enterprise, and one or more beneficiaries of the deceased estate: (i) are registered or is *required to be registered; and (ii) continue, immediately after the cancellation, to carry on the enterprise that the deceased had carried on. (2) Division 129 (which is about changes in the extent of creditable purpose) continues to apply to the acquisition or importation of the thing immediately after the cancellation if: (a) Subdivision 129-A does not prevent an adjustment arising under that Division for the acquisition or importation; and (b) the cancellation occurs during an *adjustment period for the acquisition or importation. (3) For the purposes of applying Division 129 to the acquisition or importation after the cancellation: (a) the entity *carrying on the *enterprise in question immediately after the cancellation is taken to have made the acquisition or importation at the time it was originally made; and (b) the extent (if any) to which the thing was originally acquired or imported for a *creditable purpose is taken to be the extent (if any) to which the entity acquired or imported the thing for a creditable purpose; and (c) any *application of the thing since the original acquisition or importation is taken to be an application of the thing by the entity.

History S 138-17 inserted by No 92 of 2000, s 3 and Sch 11 item 11F, effective 1 July 2000.

138-20 Application of Division 129 This Division (except subsections 138-17(2) and (3)) does not affect the operation of Division 129 (which is about changes in the extent of creditable purpose). History S 138-20 amended by No 92 of 2000, s 3 and Sch 11 item 11G, by inserting ``(except subsections 138-17(2) and (3))'' after ``This Division'', effective 1 July 2000.

Division 139 — Distributions from deceased estates History Div 139 inserted by No 92 of 2000, s 3 and Sch 11 item 11H, effective 1 July 2000.

139-1 What this Division is about

Distributions from deceased estates, for private consumption, that are not taxable supplies may involve disposing of assets that were acquired or imported in circumstances giving rise to entitlements to input tax credits. This Division provides for an increasing adjustment to cancel those input tax credits.

History S 139-1 inserted by No 92 of 2000, s 3 and Sch 11 item 11H, effective 1 July 2000.

139-5 Adjustments for distributions from deceased estates (1) You have an increasing adjustment if: (a) you are the executor or trustee of a deceased estate; and (b) you are *registered or *required to be registered; and (c) you supply an asset of the deceased estate to a beneficiary of the deceased estate; and (d) the supply is not a *taxable supply and is not a supply that is *GST-free or *input taxed; and (e) you were, or are, or the deceased person was, entitled to an input tax credit for the deceased person’s acquisition or importation of the asset. Note: Increasing adjustments increase your net amounts.

(2) The amount of the adjustment, for the asset, is as follows:  1  × *Actual application of the thing  11 

× Applicable value

where: applicable value is: (a) the *GST inclusive market value of the asset immediately before it is supplied; or (b) if you were, or are, or the deceased person was, entitled to an input tax credit for the deceased person acquiring the thing — the amount of the *consideration that you or the deceased person provided, or was liable to provide, for the acquisition of the thing, but only if the amount is less than that value; or

(c) if you were, or are, or the deceased person was, entitled to an input tax credit for the deceased person importing the thing — the cost to you or the deceased person of acquiring or producing the thing (plus the *assessed GST paid on its importation), but only if the amount is less than that value. History Definition of “applicable value” amended by No 39 of 2012, s 3 and Sch 1 item 93, by substituting “*assessed GST” for “GST” in para (c), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(3) However, an *adjustment does not arise under this section in respect of the asset if: (a) the asset related to an *enterprise that the deceased person *carried on, and the beneficiary intends to continue to carry on that enterprise; or (b) there were one or more *adjustment periods for the deceased person’s acquisition or importation of the asset, and the last of those adjustment periods has ended before the cancellation of your *registration takes effect. History S 139-5 inserted by No 92 of 2000, s 3 and Sch 11 item 11H, effective 1 July 2000.

139-10 Attributing adjustments for distributions from deceased estates (1) An *adjustment that you have under this Division is attributable to the tax period in which it arises. (2) This section has effect despite section 29-20 (which is about attributing your adjustments). History S 139-10 inserted by No 92 of 2000, s 3 and Sch 11 item 11H, effective 1 July 2000.

139-15 Application of Division 129 This Division does not affect the operation of Division 129 (which is about changes in the extent of creditable purpose). History S 139-15 inserted by No 92 of 2000, s 3 and Sch 11 item 11H, effective 1 July 2000.

Division 141 — Tradex scheme goods History Div 141 inserted by No 176 of 1999, s 3 and Sch 7 item 13, effective 1 July 2000.

141-1 What this Division is about The holder of a tradex order has an increasing adjustment if goods relating to that order are dealt with contrary to the Tradex Scheme.

Note: GST would not have been payable on importation of the goods under the Tradex Scheme: see section 42-5. History S 141-1 inserted by No 176 of 1999, s 3 and Sch 7 item 13, effective 1 July 2000.

141-5 Adjustments for applying goods contrary to the Tradex Scheme (1) You have an increasing adjustment if: (a) you import *tradex scheme goods; and (b) you are the holder (within the meaning of the Tradex Scheme Act 1999) of the *tradex order relating to the goods; and (c) the importation would have been a *taxable importation if the goods had not been covered by item 21A of Schedule 4 to the Customs Tariff Act 1995 at the time of their entry for home consumption under the Customs Act 1901; and (d) any of the circumstances referred to in subsection 21(1) of that Act occur in respect of any of the goods. However, the increasing adjustment only arises in relation to the first occurrence of such a circumstance following an importation of the goods. (2) The amount of the *increasing adjustment is the difference between: (a) the amount of GST that would have been payable on the importation if the importation had been a *taxable importation; and (b) the amount (if any) of the input tax credit to which you would have been entitled for the importation if the importation had been a taxable importation. History S 141-5 inserted by No 176 of 1999, s 3 and Sch 7 item 13, effective 1 July 2000.

141-10 Meaning of tradex scheme goods etc. (1) Tradex scheme goods are imported goods that: (a) are nominated goods (within the meaning of the Tradex Scheme Act 1999) in relation to a *tradex order; and (b) were covered by item 21A in Schedule 4 to the Customs Tariff Act 1995 at the time of their entry for home consumption under the Customs Act 1901. (2) Tradex order has the meaning given by section 4 of the Tradex Scheme Act 1999. History S 141-10 inserted by No 176 of 1999, s 3 and Sch 7 item 13, effective 1 July 2000.

141-15 Attribution of adjustments under this Division (1) An adjustment under this Division is attributable to the tax period in which the adjustment arises. (2) This section has effect despite section 29-20 (which is about attributing your adjustments). History S 141-15 inserted by No 176 of 1999, s 3 and Sch 7 item 13, effective 1 July 2000.

141-20 Application of Division 129 This Division does not affect the operation of Division 129 (which is about changes in the extent of creditable purpose). History S 141-20 inserted by No 176 of 1999, s 3 and Sch 7 item 13, effective 1 July 2000.

Division 142 — Excess GST History Div 142 inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

Table of Subdivisions 142-A Excess GST unrelated to adjustments 142-B GST related to cancelled supplies 142-C Passed-on GST

142-1 What this Division is about

Excess GST is not to be refunded if this would give an entity a windfall gain.

Note: Refunding excess GST to a supplier will give it a windfall gain if it has already passed on the excess GST in the price of the supply (and not reimbursed the recipient). History S 142-1 inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

Subdivision 142-A — Excess GST unrelated to adjustments History Subdiv 142-A inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

142-5 When this Subdivision applies (1) This Subdivision applies if, after disregarding any amounts covered by subsection (2), your *assessed net amount for a tax period takes into account an amount of GST exceeding that which is payable. Note: This Subdivision applies whether or not you have paid, or been refunded, the assessed net amount.

Example: Sunny Co mistakenly reports a negative net amount of $4,000 made up of GST of $10,000 less input tax credits of $14,000. In fact, Sunny Co’s GST should have been $8,000 making its negative net amount $6,000. Sunny Co has excess GST of $2,000.

(2) Disregard the following amounts: (a) an amount of GST that was correctly payable and attributable to the tax period, but which later becomes the subject of a *decreasing adjustment; (b) an amount of GST that is payable, but is correctly attributable to a different tax period; (c) an amount of GST to which section 142-16 (about low value goods) applies. History

S 142-5(2) amended by No 77 of 2017, s 3 and Sch 1 item 44, by inserting para (c), effective 1 July 2017. For application provisions, see note under Div 146 heading. History S 142-5 inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

142-10 Refunding the excess GST For the purposes of each *taxation law, so much of the excess from subsection 142-5(1) (the excess GST) as you have *passed on to another entity is taken to have always been: (a) payable; and (b) on a *taxable supply; until you reimburse the other entity for the passed-on GST. Note 1: If you reimburse the passed-on GST so that this section ceases to apply there will be an adjustment event under paragraph 19-10(1)(b) or (c). You will have a decreasing adjustment (see section 19-55) and the other entity may have an increasing adjustment (see section 19-80). Note 2: Any excess GST you have not passed on will be refunded as described in section 155-75 in Schedule 1 to the Taxation Administration Act 1953. Note 3: While this section applies, paragraph 11-5(b) (about taxable supplies) is satisfied for the corresponding acquisition by the other entity. History S 142-10 inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

142-15 When section 142-10 does not apply Commissioner satisfied it is inappropriate for that section to apply (1) Treat section 142-10 as never having applied to the extent that the Commissioner is satisfied that: (a) applying that section would be inconsistent with the principle that excess GST is not to be refunded if this would give an entity a windfall gain; and (b) you have requested a decision under this subsection in the *approved form. Note: Refusing to make the requested decision is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

(2) The Commissioner must notify you in writing of any decision relating to you made under subsection (1).

If there never was a supply (3) Treat section 142-10 as never having applied to the extent that: (a) you treated the excess GST as payable on a supply, but in fact there never was a supply; and (b) you reimburse the other entity for the *passed-on GST. Note: If you reimburse the passed-on GST, you will be refunded an equivalent amount as described in section 155-75 in Schedule 1 to the Taxation Administration Act 1953.

So far as it relates to your creditable acquisitions

(4) Section 142-10 does not apply for the purposes of applying subsection 11-15(2) (about creditable purpose) to you.

If the recipient knows you have not paid the excess GST (5) Section 142-10 does not apply for the purposes of applying a *taxation law to the other entity if, and while, that other entity knows, or could reasonably be expected to have known, that you have not paid the excess GST to the Commissioner. Note: Section 142-10 still applies for the purposes of applying taxation laws to you. History S 142-15 inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

142-16 No refund of excess GST relating to supplies treated as non-taxable importations (1) This section applies to an amount of GST on a supply (the low value goods GST) that is taken into account in your *assessed net amount for a tax period if: (a) you incorrectly treated the low value goods GST as payable on a supply of goods; and (b) an importation of the goods was a *taxable importation, but was incorrectly treated as being a *non-taxable importation under section 42-15; and (c) the *recipient of the supply is a *consumer of the supply. (2) For the purposes of each *taxation law, the low value goods GST is taken to have always been payable on a *taxable supply until: (a) to the extent (if any) that you have *passed on the GST to another entity — you reimburse the other entity for the passed on GST; and (b) an entity provides to you a declaration or information that indicates that GST has been paid on the *taxable importation. History S 142-16 inserted by No 77 of 2017, s 3 and Sch 1 item 45, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Subdivision 142-B — GST related to cancelled supplies History Subdiv 142-B inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

142-20 Refunding GST relating to cancelled supplies (1) This section applies if: (a) your *assessed net amount for a tax period takes into account an amount of GST on a supply; and (b) you have a *decreasing adjustment attributable to a later tax period as a result of the cancellation of the supply. (2) Reduce: (a) your *decreasing adjustment; and

(b) if the *recipient of the supply has a corresponding *increasing adjustment — the recipient’s increasing adjustment; to the extent that you have *passed on that GST to the recipient, but not reimbursed the recipient for the passed-on GST. (3) This section has effect despite sections 19-55 (about decreasing adjustments for supplies) and 19-80 (about increasing adjustments for acquisitions). History S 142-20 inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

Subdivision 142-C — Passed-on GST History Subdiv 142-C inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

142-25 Working out if GST has been passed on (1) Some or all of an amount of GST may have been passed on to another entity even if: (a) a *tax invoice is not issued to or by that other entity; or (b) a tax invoice issued to or by that other entity relates to that GST, but does not contain enough information to enable that GST to be clearly ascertained. (2) If: (a) you issue a *tax invoice or a notice under section 84-89 to another entity, or another entity issues a *recipient created tax invoice to you; and (b) the invoice or notice contains enough information to enable some or all of an amount of GST to be clearly ascertained; and (c) in a case where you must pay the *assessed net amount for a tax period to which the invoice or notice relates — you have paid that assessed net amount to the Commissioner; the invoice or notice is prima facie evidence of that part of that GST having *passed on to that other entity. History S 142-25(2) amended by No 77 of 2017, s 3 and Sch 1 items 46–48, by inserting “or a notice under section 84-89” in para (a), “or notice” in para (b) and (c), and substituting “the invoice or notice is” for “the invoice is”, effective 1 July 2017. For application provisions, see note under Div 146 heading. History S 142-25 inserted by No 34 of 2014, s 3 and Sch 2 item 10, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

Part 4-5 — Special rules mainly about registration Note: The special rules in this Part mainly modify the operation of Part 2-5, but they may affect other Parts of Chapter 2 in minor ways.

Division 144 — Taxis 144-1 What this Division is about Taxi operators are required to be registered, regardless of turnover.

144-5 Requirement to register (1) You are required to be registered if, in *carrying on your enterprise, you supply *taxi travel. (2) It does not matter whether: (a) your *GST turnover meets the *registration turnover threshold; or (b) in *carrying on your enterprise, you make other supplies besides supplies of *taxi travel. History S 144-5(2) amended by No 80 of 2007, s 3 and Sch 2 item 27, by substituting “*GST turnover” for “*annual turnover” in para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(3) This section has effect despite section 23-5 (which is about who is required to be registered).

Division 146 — Limited registration entities History Div 146 inserted by No 77 of 2017, s 3 and Sch 1 item 49, effective 1 July 2017. No 77 of 2017, s 3 and Sch 1 items 65 and 66 contain the following application provisions: 65 Application (1) The amendments made to the A New Tax System (Goods and Services Tax) Act 1999, so far as they relate to working out net amounts for a tax period: (a) apply to tax periods starting on or after 1 July 2018; and (b) do not apply to a tax period starting before 1 July 2018. (2) Subject to subitem (1), the amendments made to the A New Tax System (Goods and Services Tax) Act 1999, so far as they relate to importations, apply to importations made on or after 1 July 2018. 66 Limited registration entities 66 An election under subsection 84-140(2) of the A New Tax System (Goods and Services Tax) Act 1999 that was in effect immediately before the commencement of this item continues after that commencement as if it was an election under subsection 146-5(2) of that Act as amended by this Schedule.

146-1 What this Division is about

Non-residents may elect to be limited registration entities. Limited registration entities are not entitled to input tax credits for acquisitions and importations, and must have quarterly tax periods.

Note: The Commissioner may approve simpler approved forms for limited registration entities: see subsection 388-50(3) in Schedule 1 to the

Taxation Administration Act 1953. History S 146-1 inserted by No 77 of 2017, s 3 and Sch 1 item 49, effective 1 July 2017. For application provisions, see note under Div 146 heading.

146-5 Limited registration entities (1) You are a limited registration entity for a tax period applying to you if an election under subsection (2) is in effect for you during the period.

Electing to be a limited registration entity (2) You may, by notifying the Commissioner in the *approved form, make an election under this subsection if you are a *non-resident who: (a) makes, or intends to make, one or more supplies that are: (i) *inbound intangible consumer supplies; or (ii) *offshore supplies of low value goods that were, or would be, *connected with the indirect tax zone, solely because of Subdivision 84-C; or (b) is, or intends to become, a *redeliverer of *offshore supplies of low value goods.

When an election is in effect (3) The election: (a) takes effect from the start of the tax period you nominate in the election; and (b) if your *registration is cancelled and the date of effect of the cancellation occurs after the start of that tax period — ceases to have effect on the date of effect of the cancellation; and (c) if paragraph (b) does not apply and, under subsection (5), you revoke the election — ceases to have effect at the start of your first tax period to start after the revocation. (4) However, the election never takes effect if your *registration is cancelled and the date of effect of the cancellation occurs on or before the start of the tax period you nominate in the election.

Revoking an election (5) You may, by notifying the Commissioner in the *approved form, revoke an election under subsection (2). (6) However, subsection (5) does not apply if you have been notified that the Commissioner has decided to cancel your *registration (whether or not the cancellation has already taken effect). History S 146-5 inserted by No 77 of 2017, s 3 and Sch 1 item 49, effective 1 July 2017. For application provisions, see note under Div 146 heading.

146-10 Limited registration entities cannot make creditable acquisitions (1) An acquisition made by a *limited registration entity is not a *creditable acquisition if an election under subsection 146-5(2) is in effect for the entity when the acquisition is made. (2) However, subsection (1) does not apply, and is taken never to have applied, to the acquisition if you revoke the election under subsection 146-5(5) during: (a) the *financial year in which the acquisition is made; or (b) the next financial year.

(3) This section has effect despite section 11-5 (which is about what is a creditable acquisition). History S 146-10 inserted by No 77 of 2017, s 3 and Sch 1 item 49, effective 1 July 2017. For application provisions, see note under Div 146 heading.

146-15 Limited registration entities cannot make creditable importations (1) An importation made by a *limited registration entity is not a *creditable importation if an election under subsection 146-5(2) is in effect for the entity when the importation is made. (2) However, subsection (1) does not apply, and is taken never to have applied, to the importation if you revoke the election under subsection 146-5(5) during: (a) the *financial year in which the importation is made; or (b) the next financial year. (3) This section has effect despite section 15-5 (which is about what is a creditable importation). History S 146-15 inserted by No 77 of 2017, s 3 and Sch 1 item 49, effective 1 July 2017. For application provisions, see note under Div 146 heading.

146-20 Entries in the Australian Business Register (1) Subsection 25-10(2) does not apply if: (a) you become *registered; and (b) on the date your registration takes or took effect, you are a *limited registration entity. Note: Under subsection 25-10(2), the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.

(2) However, if: (a) you cease to be a *limited registration entity at a time when you are *registered; and (b) because of subsection (1) of this section, subsection 25-10(2) did not apply to your registration; subsection 25-10(2) is taken to apply from the time you cease to be a limited registration entity. (3) Subsection 25-60(2) does not apply if: (a) your *registration is cancelled; and (b) because of subsection (1) of this section, the date on which your registration took effect was not entered in the *Australian Business Register; and (c) immediately before the cancellation took effect, you were a *limited registration entity. Note: Under subsection 25-60(2), the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register. History S 146-20 inserted by No 77 of 2017, s 3 and Sch 1 item 49, effective 1 July 2017. For application provisions, see note under Div 146 heading.

146-25 Limited registration entities have only quarterly tax periods (1) If you are a *limited registration entity, you cannot make an election under section 27-10, and the Commissioner cannot determine your tax periods under section 27-15 or 27-37.

Note: Sections 27-10 and 27-15 provide for each individual month to be a tax period. Section 27-37 provides for 12 complete tax periods in each year.

(2) An election by you under section 27-10 or a determination under section 27-15 or 27-37 in relation to you is taken not to be in force at any time during which you are a *limited registration entity. (3) This section has effect despite sections 27-10, 27-15 and 27-37 (which are about one month tax periods). History S 146-25 inserted by No 77 of 2017, s 3 and Sch 1 item 49, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Division 147 — Representatives of incapacitated entities History Div 147 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009.

147-1 What this Division is about (Repealed by No 118 of 2009) History S 147-1 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009. S 147-1 formerly read: 147-1 What this Division is about

Representatives of incapacitated entities may be required to register for GST purposes.

147-5 Representatives are required to be registered (Repealed by No 118 of 2009) History S 147-5 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009. S 147-5 formerly read: 147-5 Representatives are required to be registered (1) A *representative of an *incapacitated entity is required to be registered in that capacity if the incapacitated entity is *registered or *required to be registered. (2) This section has effect despite section 23-5 (which is about who is required to be registered).

147-10 Cancellation of registration of a representative (Repealed by No 118 of 2009) History S 147-10 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009. For transitional provisions see note under Div 58 heading. S 147-10 formerly read: 147-10 Cancellation of registration of a representative (1) The Commissioner must cancel the *registration of a *representative of an *incapacitated entity if the Commissioner is satisfied that the representative is not *required to be registered in that capacity. Note: Cancelling the registration of a representative under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). S 147-10(1) amended by No 73 of 2006, s 3 and Sch 5 item 125, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The Commissioner must notify the *representative of the cancellation. (3) Sections 25-50 and 25-55 do not apply to the cancellation of the *registration of a *representative of an *incapacitated entity.

147-15 Notice of cessation of representation (Repealed by No 118 of 2009) History S 147-15 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009. For transitional provisions see note under Div 58 heading. S 147-15 formerly read: 147-15 Notice of cessation of representation A *representative who ceases to be a representative of an *incapacitated entity must notify the Commissioner of that cessation, in the *approved form, within 21 days after so ceasing.

147-20 Effect of representative failing to notify the Commissioner of certain adjustments (Repealed by No 118 of 2009) History S 147-20 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009. S 147-20 formerly read: 147-20 Effect of representative failing to notify the Commissioner of certain adjustments (1) If: (a) an *increasing adjustment relates to a supply, acquisition or importation that an *incapacitated entity made before a *representative of the incapacitated entity was appointed; and (b) the adjustment arises after that appointment; and (c) the representative fails to give the Commissioner written notice that: (i) states that the adjustment has arisen in these circumstances; and (ii) specifies the amount of the adjustment; the adjustment is to be treated as if: (d) the representative had the adjustment; and (e) the incapacitated entity did not have the adjustment. S 147-20(1) substituted by No 118 of 2009, s 3 and Sch 1 item 10, effective 1 July 2000. S 147-20(1) formerly read: (1) If: (a) an *adjustment relates to a supply, acquisition or importation that an *incapacitated entity made before a *representative of the incapacitated entity was appointed; and (b) the adjustment arises after that appointment; and (c) in the case of an *increasing adjustment — the representative gives the Commissioner written notice that: (i) states that the adjustment has arisen in these circumstances; and (ii) specifies the amount of the adjustment; the adjustment is to be treated as if: (d) the representative did not have the adjustment; and (e) the incapacitated entity had the adjustment. S 147-20(1) substituted by No 156 of 2000, s 3 and Sch 4 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 147-20(1) formerly read: (1) Any *adjustment relating to a supply, acquisition or importation that: (a) an *incapacitated entity had before a *representative of an *incapacitated entity was appointed; and (b) was not attributable to a tax period applying to the incapacitated entity that ended before that appointment; is to be treated as if: (c) the incapacitated entity did not have the adjustment; and (d) the representative had the adjustment.

(2) This section has effect despite section 17-10 (which is about the effect of adjustments on net amounts).

147-25 Tax periods of representatives (Repealed by No 118 of 2009)

History S 147-25 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009. S 147-25 formerly read: 147-25 Tax periods of representatives (1) If a *representative of an *incapacitated entity is required to be registered in that capacity, the tax periods applying to the representative in that capacity are the same tax periods that apply to the incapacitated entity. (2) This section has effect despite Division 27 (which is about how to work out the tax periods that apply). S 147-25 inserted by No 176 of 1999, s 3 and Sch 1 item 118, effective 1 July 2000.

Division 149 — Government entities History Div 149 inserted by No 177 of 1999, s 3 and Sch 1 item 108, effective 1 July 2000.

149-1 What this Division is about

Parts of the Commonwealth, a State or a Territory may register even if they are not separate legal entities. Once registered, they may become liable for GST and entitled to input tax credits. Government entities may also form GST groups.

History S 149-1 inserted by No 177 of 1999, s 3 and Sch 1 item 108, effective 1 July 2000.

149-5 Government entities may register (1) A *government entity may apply to be *registered under section 23-10 even if: (a) it is not an entity; and (b) it is not *carrying on an *enterprise or is not intending to carry on an enterprise. (2) For the purposes of subsections 25-5(1) and (3), the Commissioner is to treat the government entity as an entity. (3) The Commissioner must *register the government entity whether or not the Commissioner is satisfied that it is *carrying on an *enterprise or intending to carry on an enterprise. (4) This section has effect despite section 23-10 (which is about who may be registered) and modifies the effect of section 25-5 (which is about when the Commissioner must register an entity). History S 149-5 inserted by No 177 of 1999, s 3 and Sch 1 item 108, effective 1 July 2000.

149-10 Government entities are not required to be registered (1) A *government entity is not *required to be registered even if: (a) it is *carrying on an *enterprise; and (b) its *GST turnover meets the *registration turnover threshold. History S 149-10(1) amended by No 80 of 2007, s 3 and Sch 2 item 28, by substituting “*GST turnover” for “*annual turnover” in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2) This subsection has effect despite section 23-5. History

S 149-10 inserted by No 177 of 1999, s 3 and Sch 1 item 108, effective 1 July 2000.

149-15 GST law applies to registered government entities For the purposes of the *GST law, a *government entity that is *registered is treated, while its registration has effect, as if it were an entity carrying on an *enterprise. History S 149-15 amended by No 39 of 2012, s 3 and Sch 4 item 5, by substituting “the *GST law” for “this Act”, effective 15 April 2012. S 149-15 inserted by No 177 of 1999, s 3 and Sch 1 item 108, effective 1 July 2000.

149-20 Government entities not required to cancel their registration 149-20 Section 25-50 and subsection 25-55(2) (which are about cancelling registration) do not apply to *government entities. History S 149-20 inserted by No 177 of 1999, s 3 and Sch 1 item 108, effective 1 July 2000.

149-25 Membership requirements of a government GST group 149-25 A *government related entity satisfies the membership requirements for a *GST group, or a proposed GST group, of government related entities if: (a) it is *registered; and (b) it is not a *member of any other GST group; and (c) it has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and (d) it accounts on the same basis as all those other members; and (e) all those other members are government related entities. Note: Some government related entities can still use section 48-10 to satisfy the membership requirements of GST groups. History S 149-25 inserted by No 177 of 1999, s 3 and Sch 1 item 108, effective 1 July 2000.

Part 4-6 — Special rules mainly about tax periods Note: The special rules in this Part mainly modify the operation of Part 2-6, but they may affect other Parts of Chapter 2 in minor ways.

Division 151 — Annual tax periods History Div 151 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

Table of Subdivisions 151-A Electing to have annual tax periods 151-B Consequences of electing to have annual tax periods

151-1 What this Division is about In some cases, you may elect to have annual tax periods. You will then lodge GST returns, and pay amounts of GST or receive refunds of GST, on an annual basis (which better matches your obligation to lodge an income tax return).

History S 151-1 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

Subdivision 151-A — Electing to have annual tax periods History Subdiv 151-A inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-5 Eligibility to make an annual tax period election (1) You are eligible to make an *annual tax period election if: (a) you are not *required to be registered; and (b) you have not made any election under section 162-15 to pay GST by instalments (other than such an election that is no longer in effect). (2) However, you are not eligible to make an *annual tax period election if the only reason you are not *required to be registered is because you disregarded supplies under paragraph 188-15(3)(b) or (c) or 188-20(3)(b) or (c) (which are about supplies of rights or options offshore). History

S 151-5 amended by No 77 of 2005, s 3 and Sch 3 items 16A and 16B, by inserting s 151-5(2), applicable to supplies made on or after 1 October 2005. S 151-5 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-10 Making an annual tax period election (1) You may, by notifying the Commissioner in the *approved form, make an *annual tax period election if you are eligible under section 151-5. (2) Your election takes effect from: (a) the start of the earliest tax period for which, on the day on which you make your election, your *GST return is not yet due (taking into account any further period the Commissioner allows under paragraph 31-8(1)(b) or 31-10(1)(b)); or (b) the start of such other tax period as the Commissioner allows, in accordance with a request you make in the *approved form. Note: Refusing a request to allow your election to take effect from the start of another tax period is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 151-10(2) amended by No 73 of 2006, s 3 and Sch 5 item 126, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 151-10 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-15 Annual tax period elections by representative members of GST groups (1) A *representative member of a *GST group cannot make an *annual tax period election unless each *member of the GST group is eligible under section 151-5. (2) If the *representative member makes such an election, the *annual tax period applying to the representative member also applies to each member. History S 151-15 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-20 When you must make your annual tax period election (1) You must make your *annual tax period election: (a) if the tax periods applying to you are *quarterly tax periods — on or before 28 October in the *financial year to which it relates; or (b) in any other case — on or before 21 August in that financial year. (2) However: (a) if: (i) during the *financial year but after 28 October in that financial year, you became eligible under

section 151-5 to make an *annual tax period election; and (ii) this subsection had not applied to you before; and (iii) your *current GST lodgment record is not more than 6 months; or (b) if the financial year started on 1 July 2004 and the Commissioner determines in writing that this paragraph applies; you must make your election on or before the first day, after becoming eligible under section 151-5 or after the Commissioner’s determination, on which you would, but for this Division, be required to give a *GST return to the Commissioner. (3) The Commissioner may, in accordance with a request you make in the *approved form, allow you to make your election on a specified day occurring after the day provided for under subsection (1) or (2). Note: Refusing a request to be allowed to make an election on a specified day under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 151-20(3) amended by No 73 of 2006, s 3 and Sch 5 item 127, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 151-20 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-25 Duration of an annual tax period election General rule (1) Your election ceases to have effect if: (a) you revoke it by notifying the Commissioner in the *approved form; or (b) the Commissioner disallows it under subsection (3); or (c) on 31 July in a *financial year, you are *required to be registered. (d) (Repealed by No 74 of 2010) Your election also ceases to have effect at the end of your tax period under subsection 27-39(1), at the end of your concluding tax period under section 27-40, or at the end of a tax period applying to you to which subsection 151-55(1) applies. History S 151-25(1) amended by No 74 of 2010, s 3 and Sch 1 items 33 and 34, by substituting “registered.” for “registered; or” in para (c) and repealing para (d), applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. Para (d) formerly read: (d) in a case where you are the *representative member of a *GST group — the membership of the GST group changes. S 151-25(1) amended by No 118 of 2009, s 3 and Sch 1 item 31, by inserting “tax period under subsection 27-39(1), at the end of your” after “at the end of your”, effective 4 December 2009.

Revocation (2) A revocation of your election is taken to have had, or has, effect: (a) if you notify the Commissioner on or before 28 October in a financial year — from the start of that *financial year; or (b) if you notify the Commissioner after 28 October in a financial year — from the start of the next financial year.

Disallowance (3) The Commissioner may disallow your election if, and only if, the Commissioner is satisfied that you have failed to comply with one or more of your obligations under a *taxation law. Note: Disallowing your election is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 151-25(3) amended by No 73 of 2006, s 3 and Sch 5 item 128, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(4) A disallowance of your election is taken to have had effect: (a) if the Commissioner notifies you of the disallowance during the *financial year in which your election first took effect — from the start of the tax period in which it first took effect; or (b) if the Commissioner notifies you of the disallowance on or before 28 October during a later financial year — from the start of that later financial year; or (c) if the Commissioner notifies you of the disallowance after 28 October during a later financial year — from the start of the financial year immediately following that later financial year.

Becoming subject to a requirement to register (5) If paragraph (1)(c) applies, your election is taken to have ceased to have effect from the start of the *financial year referred to in that paragraph. History S 151-25 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

Subdivision 151-B — Consequences of electing to have annual tax periods History Subdiv 151-B inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-40 Annual tax periods (1) While an *annual tax period election that you have made has effect, each *financial year is a tax period that applies to you. (2) However, if your *annual tax period election takes effect on a day that is not the start of a *financial year, the period from when your annual tax period election takes effect until the end of the financial year in which it takes effect is a tax period that applies to you. (3) A tax period under this section is an annual tax period. (4) This section has effect despite sections 27-5, 27-10 and 27-30 (which are about tax periods). History

S 151-40 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-45 When GST returns for annual tax periods must be given (1) You must give your *GST return for an *annual tax period to the Commissioner: (a) if you are required under section 161 of the *ITAA 1936 to lodge a return in relation to a year of income corresponding to, or ending during, an annual tax period applying to you — within: (i) the period, specified in the notice published in the Gazette under that section, for you to lodge as required under that section; or (ii) such further time as the Commissioner has permitted for you to lodge as required under that section; or (b) if paragraph (a) does not apply — on or before the 28 February following the end of the annual tax period. Note: Section 388-55 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for giving the GST return.

(2) This section has effect despite sections 31-8 and 31-10 (which are about when GST returns must be given). History S 151-45 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-50 When payments of assessed net amounts for annual tax periods must be made (1) If the *assessed net amount for an *annual tax period applying to you is greater than zero, you must pay the assessed net amount to the Commissioner on or before the day on which, under section 151-45, you are required to give to the Commissioner your *GST return for the annual tax period. History S 151-50(1) amended by No 39 of 2012, s 3 and Sch 1 items 95 and 96, by substituting “*assessed net amount for” for “*net amount for” and “assessed net amount to” for “net amount to”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) This section has effect despite section 33-5 (which is about when payments of assessed net amounts must be made). History S 151-50(2) amended by No 39 of 2012, s 3 and Sch 1 item 97, by substituting “assessed net amounts” for “net amounts”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 151-50 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-55 An entity’s concluding annual tax period (1) If any of the following occurs: (a) an entity who is an individual dies; (b) an entity ceases to *carry on any *enterprise; (c) an entity’s *registration is cancelled; during an *annual tax period applying to the entity, the annual tax period is not affected by the death, cessation or cancellation. (2) This section has effect despite section 27-40 (which is about an entity’s concluding tax period). (3) However, this section does not affect the application of: (a) section 27-39; or (b) if an entity for any reason ceases to exist — section 27-40. History S 151-55(3) substituted by No 118 of 2009, s 3 and Sch 1 item 32, effective 4 December 2009. S 151-55(3) formerly read: (3) However, this section does not affect the application of section 27-40 if: (a) an entity who is an individual becomes bankrupt; or (b) an entity that is not an individual goes into liquidation or receivership or for any reason ceases to exist. S 151-55 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-60 The effect of incapacitation or cessation (1) If an entity becomes an *incapacitated entity, or the entity for any reason ceases to exist, the entity must give the *GST return, for the *annual tax period that ends as a result, to the Commissioner: (a) on or before the 21st day of the month following the end of the annual tax period; or (b) within such further period as the Commissioner allows. History S 151-60(1) substituted by No 118 of 2009, s 3 and Sch 1 item 34, effective 4 December 2009. S 151-60(1) formerly read: (1) If: (a) an entity who is an individual becomes bankrupt; or (b) an entity that is not an individual goes into liquidation or receivership or for any reason ceases to exist; the entity must give the *GST return, for the *annual tax period that ends because of the bankruptcy, liquidation, receivership or cessation, to the Commissioner: (c) on or before the 21st day of the month following the end of the annual tax period; or (d) within such further period as the Commissioner allows.

(2) If the *assessed net amount for the *annual tax period is greater than zero, the entity must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of the annual tax period. History S 151-60(2) amended by No 39 of 2012, s 3 and Sch 1 items 98 and 99, by substituting “*assessed net amount for” for “*net amount for” and “assessed net amount to” for “net amount to”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(3) This section has effect despite sections 151-45 (which is about when GST returns for annual tax periods must be given) and 151-50 (which is about when payments of assessed net amounts for annual tax periods must be made). History S 151-60(3) amended by No 39 of 2012, s 3 and Sch 1 item 100, by substituting “assessed net amounts” for “net amounts”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 151-60 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-65 The effect of changing the membership of GST groups — end of the annual tax period (Repealed by No 74 of 2010) History S 151-65 repealed by No 74 of 2010, s 3 and Sch 1 item 35, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 151-65 formerly read: 151-65 The effect of changing the membership of GST groups — end of the annual tax period (1) If you are a *member of a *GST group whose membership changes during an *annual tax period applying to you, the annual tax period ends when the membership of the GST group changes. (2) The *representative member of the *GST group must give the *GST return for the *annual tax period to the Commissioner: (a) on or before the 21st day of the month following the end of the annual tax period; or (b) within such further period as the Commissioner allows. (3) If the *net amount for the *annual tax period is greater than zero, the *representative member of the *GST group must pay the net amount to the Commissioner on or before the 21st day of the month following the end of the annual tax period. (4) This section has effect despite sections 151-40 (which is about annual tax periods), 151-45 (which is about when GST returns for annual tax periods must be given) and 151-50 (which is about when payments of net amounts for annual tax periods must be made). S 151-65 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

151-70 The effect of changing the membership of GST groups — tax periods for the remainder of a financial year (Repealed by No 74 of 2010) History S 151-70 repealed by No 74 of 2010, s 3 and Sch 1 item 35, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. S 151-70 formerly read: 151-70 The effect of changing the membership of GST groups — tax periods for the remainder of a financial year (1) If an *annual tax period applying to you ends under section 151-65 other than at the end of a *financial year, the remainder of that financial year constitutes one or more tax periods applying to you. (2) Those one or more tax periods are the tax periods that would have applied to you, in respect of the remainder of the *financial year, if this Division had never applied. (3) However, if the *annual tax period ends other than immediately before the start of a tax period referred to in subsection (2), that tax period so referred to is taken to start immediately after the end of the annual tax period. (4) Subsection (3) has effect despite sections 27-5, 27-10 and 27-15 (which are about tax periods). S 151-70 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or

(b) for other entities — 1 November 2004.

Division 153 — Agents etc. and insurance brokers History Div 153 heading substituted by No 20 of 2010, s 3 and Sch 3 item 1, applicable in relation to supplies and acquisitions made on or after 1 July 2010. The heading formerly read: Division 153 — Agents and insurance brokers Div 153 heading substituted by No 177 of 1999, s 3 and Sch 1 item 109, effective 1 July 2000. The heading formerly read: Division 153 — Agents

Table of Subdivisions 153-A General 153-B Principals and intermediaries as separate suppliers or acquirers

153-1 What this Division is about This Division sets out the rules for holding and issuing tax invoices and adjustment notes when your supplies or acquisitions are made through an agent, or when insurance is supplied through an insurance broker. It also allows in some cases a supply or acquisition made through, or facilitated by, an entity on your behalf to be treated as 2 separate supplies or acquisitions.

History S 153-1 amended by No 20 of 2010, s 3 and Sch 3 item 2, by substituting “acquisition made through, or facilitated by, an entity on your behalf” for “acquisition made through an agent”, applicable in relation to supplies and acquisitions made on or after 1 July 2010. S 153-1 amended by No 92 of 2000, s 3 and Sch 4 item 4, by inserting “It also allows in some cases a supply or acquisition made through an agent to be treated as 2 separate supplies or acquisitions.” at the end, effective 1 July 2000. S 153-1 amended by No 177 of 1999, s 3 and Sch 1 item 110, by inserting “, or when insurance is supplied through an insurance broker”, effective 1 July 2000.

Subdivision 153-A — General History Subdiv 153-A heading inserted by No 92 of 2000, s 3 and Sch 4 item 5, effective 1 July 2000.

153-5 Attributing the input tax credits for your creditable acquisitions (1) If: (a) you are entitled to the input tax credit for a *creditable acquisition made through an agent; and (b) neither you nor your agent holds a *tax invoice for the acquisition when you give to the Commissioner a *GST return for the tax period to which the input tax credit on the acquisition would otherwise be attributable; then: (c) the input tax credit (including any part of the input tax credit) is not attributable to that tax period; and (d) the input tax credit (or the part of the input tax credit) is attributable to the first tax period for which you give to the Commissioner a GST return at a time when you or your agent holds that tax invoice. (2) This section has effect despite subsection 29-10(3) (which is about the requirement to hold a tax invoice).

153-10 Attributing your adjustments (1) If: (a) you have a *decreasing adjustment relating to a supply made by you through an agent or made to you through an agent; and (b) neither you nor your agent holds an *adjustment note or *third party adjustment note for the adjustment when you give to the Commissioner a *GST return for the tax period to which the adjustment would otherwise be attributable; then: (c) the adjustment (including any part of the adjustment) is not attributable to that tax period; and (d) the adjustment (or the part of the adjustment) is attributable to the first tax period for which you give to the Commissioner a GST return at a time when you or your agent holds that adjustment note or third party adjustment note. History S 153-10(1) amended by No 21 of 2010, s 3 and Sch 1 items 14 and 15, by inserting “or *third party adjustment note” after “*adjustment note” in para (b) and inserting “or third party adjustment note” at the end of para (d), applicable in relation to payments made on or after 1 July 2010.

(2) This section has effect despite subsections 29-20(3) (which is about the requirement to hold an adjustment note) and 134-15(1) (which is about the requirement to hold a third party adjustment note). History S 153-10(2) substituted by No 21 of 2010, s 3 and Sch 1 item 16, applicable in relation to payments made on or after 1 July 2010. S 15310(2) formerly read: (2) This section has effect despite subsection 29-20(3) (which is about the requirement to hold an adjustment note).

153-15 Tax invoices (1) If you make a *taxable supply through an agent, an obligation to issue a *tax invoice relating to the supply: (a) arises whether the *recipient makes a request for a tax invoice to you or the agent; and (b) is complied with if either you or the agent gives the recipient a tax invoice within 28 days after the request. (2) However, you and the agent must not both issue separate *tax invoices relating to the supply. Note: If Subdivision 153-B is to apply to the supply, there will be an arrangement under which only your agent can issue the tax invoice: see paragraph 153-50(1)(d). History S 153-15(2) amended by No 20 of 2010, s 3 and Sch 3 item 3, by substituting the note, applicable in relation to supplies and acquisitions made on or after 1 July 2010. The note formerly read: Note: If Subdivision 153-B is to apply to the supply, only your agent can issue the tax invoice: see subsection 153-55(3).

S 153-15(2) amended by No 92 of 2000, s 3 and Sch 4 item 6, by inserting the Note at the end, effective 1 July 2000.

(3) This section has effect despite section 29-70 (which is about tax invoices).

153-20 Adjustment notes (1) If you have a *decreasing adjustment relating to a supply made by you through an agent or made to you through an agent, an obligation under subsection 29-75(2) to issue an *adjustment note for the

adjustment, or an obligation under subsection 134-20(2) to issue a *third party adjustment note for the adjustment: (a) arises whether the *recipient makes a request for an adjustment note or a third party adjustment note to you or the agent; and (b) is complied with if either you or your agent gives the recipient an adjustment note or a third party adjustment note within 28 days after the request. History S 153-20(1) amended by No 21 of 2010, s 3 and Sch 1 items 17 and 18, by inserting “, or an obligation under subsection 134-20(2) to issue a *third party adjustment note for the adjustment” after “for the adjustment” and inserting “or a third party adjustment note” after “an adjustment note” in paras (a) and (b), applicable in relation to payments made on or after 1 July 2010.

(2) However, you and the agent must not both issue separate *adjustment notes or *third party adjustment notes for the adjustment. History S 153-20(2) amended by No 21 of 2010, s 3 and Sch 1 item 19, by inserting “or *third party adjustment notes” after “*adjustment notes”, applicable in relation to payments made on or after 1 July 2010.

(3) This section has effect despite sections 29-75 (which is about adjustment notes) and 134-20 (which is about third party adjustment notes). History S 153-20(3) substituted by No 21 of 2010, s 3 and Sch 1 item 20, applicable in relation to payments made on or after 1 July 2010. S 15320(3) formerly read: (3) This section has effect despite section 29-75 (which is about adjustment notes).

153-25 Insurance supplied through insurance brokers (1) If an insurer supplies an *insurance policy through an *insurance broker acting on behalf of the *recipient of the supply, this Subdivision has effect as if the supply were made through the insurance broker as an agent of the insurer. History S 153-25(1) amended by No 92 of 2000, s 3 and Sch 4 item 7, by substituting ``this Subdivision'' for ``this Division'', effective 1 July 2000.

(2) This section does not affect the application of this Subdivision in relation to the acquisition of the *insurance policy through the insurance broker as an agent of the *recipient. History S 153-25(2) amended by No 92 of 2000, s 3 and Sch 4 item 7, by substituting ``this Subdivision'' for ``this Division'', effective 1 July 2000. S 153-25 inserted by No 177 of 1999, s 3 and Sch 1 item 111, effective 1 July 2000.

Subdivision 153-B — Principals and intermediaries as separate suppliers or acquirers History Subdiv 153-B heading substituted by No 20 of 2010, s 3 and Sch 3 item 4, applicable in relation to supplies and acquisitions made on or after 1 July 2010. The heading formerly read: Subdivision 153-B — Principals and agents as separate suppliers or acquirers

CCH Note

Act No 32 of 2006, s 3 and Sch 4 item 21 contained the following transitional provision, effective 6 April 2006. Transitional provision (1) This item applies if: (a) a supplier of telecommunications supplies entered into an arrangement under section 153-50 of the A New Tax System (Goods and Services Tax) Act 1999 before 6 April 2006; and (b) the arrangement applies wholly or partly to prepaid phone cards or facilities; and (c) to the extent that the arrangement applies to those cards or facilities, section 153-55 of that Act did not apply to the supply of those cards or facilities merely because: (i) the supply was not a taxable supply; or (ii) the supply was not a taxable supply and another party to the arrangement was not an agent of the supplier of telecommunications supplies. (2) To the extent that the arrangement applies to supplies of prepaid phone cards or facilities made on or after 6 April 2006, the arrangement is taken to have effect under Subdivision 153-B of the A New Tax System (Goods and Services Tax) Act 1999 as if: (a) those supplies were taxable supplies; and (b) if subparagraph (1)(c)(ii) applies — that other party supplies those cards or facilities as the agent of the supplier of telecommunications supplies. History Subdiv 153-B inserted by No 92 of 2000, s 3 and Sch 4 item 8, effective 1 July 2000.

153-50 Arrangements under which intermediaries are treated as suppliers or acquirers (1) An entity (the principal) may, in writing, enter into an arrangement with another entity (the intermediary) under which: (a) the intermediary will, on the principal’s behalf, do any or all of the following: (i) make supplies to third parties; (ii) facilitate supplies to third parties (including by issuing *invoices relating to, or receiving *consideration for, such supplies); (iii) make acquisitions from third parties; (iv) facilitate acquisitions from third parties (including by providing consideration for such acquisitions); and (b) the kinds of supplies or acquisitions, or the kinds of supplies and acquisitions, to which the arrangement applies are specified; and (c) for the purposes of the GST law: (i) the intermediary will be treated as making the supplies to the third parties, or acquisitions from the third parties, or both; and (ii) the principal will be treated as making corresponding supplies to the intermediary, or corresponding acquisitions from the intermediary, or both; and (d) in the case of supplies to third parties: (i) the intermediary will issue to the third parties, in the intermediary’s own name, all the *tax invoices and *adjustment notes relating to those supplies; and (ii) the principal will not issue to the third parties any tax invoices and adjustment notes relating to those supplies; and

(e) the arrangement ceases to have effect if the principal or the intermediary, or both of them, cease to be *registered. History S 153-50(1) amended by No 41 of 2011, s 3 and Sch 5 item 1, by substituting “intermediary’s” for “agent’s” in para (d)(i), effective 27 June 2011. S 153-50(1) amended by No 20 of 2010, s 3 and Sch 3 items 6 to 9, by inserting “(1)” before “An”, substituting “(the intermediary)” for “(the agent)”, substituting para (a) and substituting “intermediary” for “agent” (wherever occurring) in paras (c), (d) and (e), applicable in relation to supplies and acquisitions made on or after 1 July 2010. Para (a) formerly read: (a) the agent will, on the principal’s behalf: (i) make supplies to third parties; or (ii) make acquisitions from third parties; or (iii) make both supplies to third parties and acquisitions from third parties; and

(2) For the purposes of subsection (1), an entity can be an intermediary whether or not the entity is the agent of the principal. History S 153-50(2) inserted by No 20 of 2010, s 3 and Sch 3 item 10, applicable in relation to supplies and acquisitions made on or after 1 July 2010. S 153-50 inserted by No 92 of 2000, s 3 and Sch 4 item 8, effective 1 July 2000.

153-55 The effect of these arrangements on supplies (1) A *taxable supply that the principal makes to a third party through the intermediary is taken to be a supply that is a taxable supply made by the intermediary to the third party, and not by the principal, if: (a) the supply is of a kind to which the arrangement applies; and (b) the supply is made in accordance with the arrangement; and (c) both the principal and the intermediary are *registered. History S 153-55(1) amended by No 20 of 2010, s 3 and Sch 3 item 11, by substituting “intermediary” for “agent” (wherever occurring), applicable in relation to supplies and acquisitions made on or after 1 July 2010.

(2) In addition, the principal is taken to make a supply that is a *taxable supply to the intermediary. This supply is taken: (a) to be a supply of the same thing as is supplied in the taxable supply (the intermediary’s supply) that the intermediary is taken to make; and (b) to have a *value equal to 10/11 of the amount that is payable to the principal by the intermediary in respect of the intermediary’s supply. The intermediary is taken to make a corresponding *creditable acquisition from the principal. History S 153-55(2) amended by No 20 of 2010, s 3 and Sch 3 items 12 to 15, by substituting “to the intermediary” for “to the agent”, substituting “intermediary’s supply) that the intermediary” for “agent’s supply) that the agent” in para (a), substituting “intermediary in respect of the intermediary’s” for “agent in respect of the agent’s” in para (b), and substituting “The intermediary” for “The agent”, applicable in relation to supplies and acquisitions made on or after 1 July 2010.

(3) If the principal pays, or is liable to pay, an amount, as a commission or similar payment, to the intermediary for the intermediary’s supply to the third party: (a) for the purpose of paragraph (2)(b), the amount payable by the intermediary to the principal is taken to be reduced by the amount the principal pays, or is liable to pay, to the intermediary; and

(b) the supply by the intermediary to the principal, to which the principal’s payment or liability relates, is not a *taxable supply. History S 153-55(3) amended by No 20 of 2010, s 3 and Sch 3 items 16 and 17, by substituting “intermediary for the intermediary’s” for “agent for the agent’s” and substituting “intermediary” for “agent” (wherever occurring) in paras (a) and (b), applicable in relation to supplies and acquisitions made on or after 1 July 2010.

(4) However, this section no longer applies, and is taken never to have applied, if the principal issues to the third party, in the principal’s own name, any *tax invoice or *adjustment note relating to the supply. (4A) Without limiting subsection (4), this section does not apply in relation to a supply to which section 8455 or section 84-81 applies. Note: These sections treat an operator of an electronic distribution platform, or a goods redeliverer, as having made the supply. History S 153-55(4A) amended by No 77 of 2017, s 3 and Sch 1 items 50 and 51, by inserting “or section 84-81” and substituting the note, effective 1 July 2017. For application provisions, see note under Div 146 heading. The note formerly read: Note: Under section 84-55, an inbound intangible consumer supply made through an electronic distribution platform (or a supply that is taken to be such a supply because of section 84-60) is treated as having been made by the operator of the platform.

S 153-55(4A) inserted by No 52 of 2016, s 3 and Sch 1 item 27, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

(5) This section has effect despite section 9-5 (which is about what are taxable supplies), section 9-75 (which is about the value of taxable supplies) and section 11-5 (which is about what are creditable acquisitions). History S 153-55 inserted by No 92 of 2000, s 3 and Sch 4 item 8, effective 1 July 2000.

153-60 The effect of these arrangements on acquisitions (1) An acquisition that the principal makes from a third party through the intermediary is taken to be a *creditable acquisition made by the intermediary from the third party, and not by the principal, if: (a) the acquisition is of a kind to which the arrangement applies; and (b) the acquisition is made in accordance with the arrangement; and (c) both the principal and the intermediary are *registered. History S 153-60(1) amended by No 20 of 2010, s 3 and Sch 3 item 18, by substituting “intermediary” for “agent” (wherever occurring), applicable in relation to supplies and acquisitions made on or after 1 July 2010.

(2) In addition, the intermediary is taken to make a supply that is a *taxable supply to the principal. This supply is taken: (a) to be a supply of the same thing as is acquired in the *creditable acquisition (the intermediary’s acquisition) that the intermediary is taken to make; and (b) to have a *value equal to 10/11 of the amount that is payable to the intermediary by the principal in respect of the intermediary’s acquisition. The principal is taken to make a corresponding acquisition from the intermediary, and the acquisition is taken to be a creditable acquisition if, apart from this section, the principal’s acquisition from the third party would have been a creditable acquisition.

History S 153-60(2) amended by No 20 of 2010, s 3 and Sch 3 items 19 to 22, by substituting “, the intermediary” for “, the agent”, substituting “intermediary’s acquisition) that the intermediary” for “agent’s acquisition) that the agent” in para (a), substituting “intermediary by the principal in respect of the intermediary’s” for “agent by the principal in respect of the agent’s” in para (b), and substituting “from the intermediary” for “from the agent”, applicable in relation to supplies and acquisitions made on or after 1 July 2010.

(3) If the principal pays, or is liable to pay, an amount, as a commission or similar payment, to the intermediary for the intermediary’s acquisition from the third party: (a) for the purpose of paragraph (2)(b), the amount payable by the principal to the intermediary is taken to be increased by the amount the principal pays, or is liable to pay, to the intermediary; and (b) the supply by the intermediary to the principal, to which the principal’s payment or liability relates, is not a *taxable supply. History S 153-60(3) amended by No 20 of 2010, s 3 and Sch 3 items 23 and 24, by substituting “intermediary for the intermediary’s” for “agent for the agent’s” and substituting “intermediary” for “agent” (wherever occurring) in paras (a) and (b), applicable in relation to supplies and acquisitions made on or after 1 July 2010.

(3A) This section does not apply in relation to an acquisition if section 84-55 applies to the supply to which the acquisition relates. Note: Under section 84-55, an inbound intangible consumer supply, or an offshore supply of low value goods, made through an electronic distribution platform (or a supply that is taken to be such a supply because of section 84-60) is treated as having been made by the operator of the platform. History S 153-60(3A) amended by No 77 of 2017, s 3 and Sch 1 item 52, by inserting “, or an offshore supply of low value goods,” in note, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 153-60(3A) inserted by No 52 of 2016, s 3 and Sch 1 item 28, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

(4) This section has effect despite section 11-5 (which is about what are creditable acquisitions), section 11-10 (which is about what are acquisitions), section 9-5 (which is about what are taxable supplies) and section 9-75 (which is about the value of taxable supplies). History S 153-60 inserted by No 92 of 2000, s 3 and Sch 4 item 8, effective 1 July 2000.

153-65 Determinations that supplies or acquisitions are taken to be under these arrangements (1) The Commissioner may determine in writing that: (a) supplies of a specified kind to third parties that any entity (the intermediary) makes or facilitates (including by issuing *invoices relating to, or receiving *consideration for, such supplies) on behalf of any other entity (the principal); or (b) acquisitions of a specified kind from third parties that any entity (the intermediary) makes or facilitates (including by providing consideration for such acquisitions) on behalf of any other entity (the principal); are taken to be supplies or acquisitions that are of a kind to which an arrangement of a kind referred to in section 153-50 applies, and that are made in accordance with that arrangement. History S 153-65(1) substituted by No 20 of 2010, s 3 and Sch 3 item 25, applicable in relation to supplies and acquisitions made on or after 1 July 2010. S 153-65(1) formerly read:

(1) The Commissioner may determine in writing that supplies or acquisitions of a specified kind that any entity (the agent) makes on behalf of any other entity (the principal) to or from third parties are taken to be supplies or acquisitions: (a) that are of a kind to which an arrangement of a kind referred to in section 153-50 applies; and (b) that are made in accordance with that arrangement.

(2) The determination has effect accordingly, unless either the intermediary or the principal notifies the other in writing, or both notify each other in writing, that: (a) any supplies to third parties that the intermediary makes or facilitates (including by issuing *invoices relating to, or receiving *consideration for, such supplies) on the principal’s behalf are not supplies to which such an arrangement applies; and (b) any acquisitions from third parties that the intermediary makes or facilitates (including by providing consideration for such acquisitions) on the principal’s behalf are not acquisitions to which such an arrangement applies. History S 153-65(2) amended by No 20 of 2010, s 3 and Sch 3 items 26 to 28, by substituting “either the intermediary” for “either the agent”, substituting “to third parties that the intermediary makes or facilitates (including by issuing *invoices relating to, or receiving *consideration for, such supplies)” for “that the agent makes to third parties” in para (a), and substituting “from third parties that the intermediary makes or facilitates (including by providing consideration for such acquisitions)” for “that the agent makes from third parties” in para (b), applicable in relation to supplies and acquisitions made on or after 1 July 2010. S 153-65 inserted by No 92 of 2000, s 3 and Sch 4 item 8, effective 1 July 2000.

Division 156 — Supplies and acquisitions made on a progressive or periodic basis 156-1 What this Division is about Supplies and acquisitions made for a period or on a progressive basis are treated as separate supplies or acquisitions for some purposes, in particular the attribution rules.

156-5 Attributing the GST on progressive or periodic supplies (1) The GST payable by you on a *taxable supply that is made: (a) for a period or on a progressive basis; and (b) for *consideration that is to be provided on a progressive or periodic basis; is attributable, in accordance with section 29-5, as if each progressive or periodic component of the supply were a separate supply. History S 156-5(1) amended by No 177 of 1999, s 3 and Sch 1 item 112, by substituting ``, in accordance with section 29-5,'' for ``to one or more tax periods'', effective 1 July 2000.

(2) If the progressive or periodic components of such a supply are not readily identifiable, the components correspond to the proportion of the total *consideration for the supply that the separate amounts of consideration represent. History S 156-5(2) substituted by No 177 of 1999, s 3 and Sch 1 item 113, effective 1 July 2000. S 156-5(2) formerly read: (2) This section has effect despite section 29-5 (which is about attributing GST on taxable supplies).

156-10 Attributing the input tax credits on progressive or periodic acquisitions (1) The input tax credit to which you are entitled for a *creditable acquisition that is made: (a) for a period or on a progressive basis; and (b) for *consideration that is to be provided on a progressive or periodic basis; is attributable, in accordance with section 29-10, as if each progressive or periodic component of the acquisition were a separate acquisition. History S 156-10(1) amended by No 177 of 1999, s 3 and Sch 1 item 114, by substituting ``, in accordance with section 29-10,'' for ``to one or more tax periods'', effective 1 July 2000.

(2) If the progressive or periodic components of such an acquisition are not readily identifiable, the components correspond to the proportion of the total *consideration for the acquisition that the separate amounts of consideration represent. History S 156-10(2) substituted by No 177 of 1999, s 3 and Sch 1 item 115, effective 1 July 2000. S 156-10(2) formerly read: (2) This section has effect despite section 29-10 (which is about attributing input tax credits on creditable acquisitions).

156-15 Progressive or periodic supplies partly connected with the indirect tax zone (1) If: (a) a *taxable supply is made for a period or on a progressive basis; and (b) the supply is made for *consideration that is to be provided on a progressive or periodic basis; and (c) the whole of a progressive or periodic component of the supply would not be *connected with the indirect tax zone if it were a separate supply; that component is treated as if it were a separate supply that is not connected with the indirect tax zone. History S 156-15(1) substituted by No 176 of 1999, s 3 and Sch 1 item 119, effective 1 July 2000. S 156-15(1) formerly read: (1) If the whole of a progressive or periodic component of a *taxable supply referred to in section 156-5 would not be *connected with Australia if it were a separate supply, that component is treated as if it were a separate supply that is not connected with Australia.

(2) This section has effect despite section 9-25 (which is about when supplies are connected with the indirect tax zone) and Division 96. History S 156-15 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

156-17 Application of Division 58 to progressive or periodic supplies and acquisitions (1) A supply that is made: (a) for a period or on a progressive basis; and (b) for *consideration that is to be provided on a progressive or periodic basis; is treated, for the purposes of Division 58 (which is about representatives of incapacitated entities), as if each progressive or periodic component of the supply were a separate supply.

(2) An acquisition that is made: (a) for a period or on a progressive basis; and (b) for *consideration that is to be provided on a progressive or periodic basis; is treated, for the purposes of Division 58 (which is about representatives of incapacitated entities), as if each progressive or periodic component of the acquisition were a separate acquisition. History S 156-17 inserted by No 118 of 2009, s 3 and Sch 1 item 35, effective 4 December 2009.

156-20 Application of Division 129 to progressive or periodic acquisitions An acquisition that is made: (a) for a period or on a progressive basis; and (b) for *consideration that is to be provided on a progressive or periodic basis; is treated, for the purposes of Division 129 (which is about changes in the extent of creditable purpose), as if each progressive or periodic component of the acquisition were a separate acquisition.

156-22 Leases etc. treated as being on a progressive or periodic basis For the purposes of this Division, a supply or acquisition by way of lease, hire or similar arrangement is to be treated as a supply or acquisition that is made on a progressive or periodic basis, for the period of the lease, hire or arrangement. History S 156-22 inserted by No 176 of 1999, s 3 and Sch 1 item 120, effective 1 July 2000.

156-23 Certain supplies or acquisitions under hire purchase agreements treated as not on progressive or periodic basis For the purposes of this Division, a supply or acquisition of goods or credit under a *hire purchase agreement is treated as not being a supply or acquisition made on a progressive or periodic basis. History S 156-23 inserted by No 12 of 2012, s 3 and Sch 3 item 9, applicable in relation to hire purchase agreements entered into on or after 1 July 2012.

156-25 Accounting on a cash basis This Division (other than sections 156-15 and 156-17) does not apply if you *account on a cash basis. History S 156-25 amended by No 118 of 2009, s 3 and Sch 1 item 36, by substituting “sections 156-15 and 156-17” for “section 156-15”, effective 4 December 2009. S 156-25 amended by No 176 of 1999, s 3 and Sch 1 item 121, by inserting “(other than section 156-15)”, effective 1 July 2000.

Division 157 — Accounting basis of charities etc. History Div 157 (heading) substituted by No 169 of 2012, s 3 and Sch 2 item 112, effective 3 December 2012. The heading formerly read: Division 157 — Accounting basis of charitable institutions etc. Div 157 inserted by No 80 of 2006, s 3 and Sch 12 item 14, applicable in relation to net amounts for tax periods starting on or after 30 June

2006.

157-1 What this Division is about 157-1

The choice available to an endorsed charity, gift-deductible entity or government school to account on a cash basis is not restricted as it is for other entities, but other restrictions may apply.

History S 157-1 amended by No 169 of 2012, s 3 and Sch 2 item 113, by substituting “an endorsed charity” for “a charitable institution, trustee of a charitable fund”, effective 3 December 2012. S 157-1 inserted by No 80 of 2006, s 3 and Sch 12 item 14, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

157-5 Charities etc. choosing to account on a cash basis (1) An *endorsed charity, a *gift-deductible entity or a *government school may choose to *account on a cash basis, with effect from the first day of the tax period that the endorsed charity or entity chooses. History S 157-5(1) amended by No 169 of 2012, s 3 and Sch 2 items 115 and 116, by substituting “An *endorsed charity” for “A charitable institution, a trustee of a charitable fund” and “endorsed charity” for “institution, trustee”, effective 3 December 2012.

(2) (Repealed by No 169 of 2012) History S 157-5(2) repealed by No 169 of 2012, s 3 and Sch 2 item 117, effective 3 December 2012. S 157-5(2) formerly read: (2) This section does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: This section does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

(3) This section does not apply in relation to a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless the entity is: (a) an *endorsed charity; or (b) a *government school; or (c) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997. Note: This subsection excludes from this section certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. History S 157-5(3) amended by No 169 of 2012, s 3 and Sch 2 item 118, by substituting para (a), effective 3 December 2012. Para (a) formerly read: (a) a charitable institution or a trustee of a charitable fund; or

(4) This section has effect despite section 29-40 (which is about choosing to account on a cash basis).

History S 157-5 inserted by No 80 of 2006, s 3 and Sch 12 item 14, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

157-10 Charities etc. ceasing to account on a cash basis (1) Paragraphs 29-50(1)(a) and (ab) and subsection 29-50(3) do not apply in relation to any *endorsed charity, any *gift-deductible entity or any *government school. History S 157-10(1) amended by No 169 of 2012, s 3 and Sch 2 item 120, by substituting “*endorsed charity” for “charitable institution, any trustee of a charitable fund”, effective 3 December 2012. S 157-10(1) amended by No 80 of 2007, s 3 and Sch 2 item 29, by substituting “Paragraphs 29-50(1)(a) and (ab)” for “Paragraph 29-50(1) (a)”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2) (Repealed by No 169 of 2012) History S 157-10(2) repealed by No 169 of 2012, s 3 and Sch 2 item 121, effective 3 December 2012. S 157-10(2) formerly read: (2) This section does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund. Example: This section does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

(3) This section does not apply in relation to a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless the entity is: (a) an *endorsed charity; or (b) a *government school; or (c) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997. Note: This subsection excludes from this section certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. History S 157-10(3) amended by No 169 of 2012, s 3 and Sch 2 item 122, by substituting para (a), effective 3 December 2012. Para (a) formerly read: (a) a charitable institution or a trustee of a charitable fund; or S 157-10 inserted by No 80 of 2006, s 3 and Sch 12 item 14, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

Division 158 — Hire purchase agreements History Div 158 inserted by No 12 of 2012, s 3 and Sch 3 item 10, applicable in relation to hire purchase agreements entered into on or after 1 July 2012.

158-1 What this Division is about If you account on a cash basis, you are treated as if you do not account on a cash basis for any acquisition made under a hire purchase

agreement.

History S 158-1 inserted by No 12 of 2012, s 3 and Sch 3 item 10, applicable in relation to hire purchase agreements entered into on or after 1 July 2012.

158-5 Treat as not accounting on a cash basis (1) This section applies if you *account on a cash basis. (2) This Act and the regulations apply in relation to: (a) an acquisition you make under a *hire purchase agreement; or (b) an input tax credit to which you are entitled, or an *adjustment you have, under subsection 5810(1) for an acquisition made under a hire purchase agreement; as if you do not *account on a cash basis. History S 158-5 inserted by No 12 of 2012, s 3 and Sch 3 item 10, applicable in relation to hire purchase agreements entered into on or after 1 July 2012.

Division 159 — Changing your accounting basis 159-1 What this Division is about This Division tells you to which tax periods to attribute any supplies and acquisitions that are affected by a change in your accounting basis, and how to treat bad debts if your accounting basis changes.

159-5 Ceasing to account on a cash basis — amounts not previously attributed (1) The GST payable by you on a *taxable supply, the input tax credit to which you are entitled for a *creditable acquisition, or an *adjustment that you have, is attributable to a particular tax period (the transition tax period), and not to any other tax period, if: (a) at the start of the transition tax period, you cease to *account on a cash basis; and

(b) the GST on the supply, the input tax credit on the acquisition, or the adjustment, was not attributable, to any extent, to a previous tax period during which you accounted on a cash basis; and (c) it would have been attributable to that previous tax period had you not accounted on a cash basis during that period. For accounting on a cash basis, see Subdivision 29-B. Example: In tax period A in the following diagram, you issue an invoice for a supply that you made, but you receive no payment for the supply until tax period D. However, you cease to account on a cash basis at the start of tax period C (which is therefore the transition tax

period). Under section 29-5, the supply was not attributable to tax period A (because at the time you were accounting on a cash basis), but it would have been attributable to that period if you had not been accounting on a cash basis (because you issued the invoice in that period). Therefore the supply is attributable to tax period C (the transition tax period).

(2) This section has effect despite sections 29-5, 29-10 and 29-20 (which are about attributing GST on supplies, input tax credits on acquisitions, and adjustments) and any other provisions of this Chapter.

159-10 Ceasing to account on a cash basis — amounts partly attributed (1) The GST payable by you on a *taxable supply, the input tax credit to which you are entitled for a *creditable acquisition, or an *adjustment that you have, is attributable to a particular tax period (the transition tax period), and not to any other tax period, if: (a) at the start of the transition tax period, you cease to *account on a cash basis; and (b) the GST on the supply, the input tax credit on the acquisition, or the adjustment, was only to some extent attributable to a previous tax period during which you accounted on a cash basis; and (c) it would have been attributable solely to that previous tax period had you not accounted on a cash basis during that period. (2) However, the GST on the supply, the input tax credit on the acquisition, or the adjustment, is attributable to the transition tax period only to the extent that it has not been previously attributed to one or more of those previous tax periods. For accounting on a cash basis, see Subdivision 29-B. Example: Take the example in section 159-5 as changed in the following diagram so that you receive part of the payment for the supply in tax period A. The transition tax period is still tax period C.

Under section 29-5, the supply was to some extent attributable to tax period A, but it would have been attributable only to that tax period if you had not been accounting on a cash basis. Therefore the supply is attributable to tax period C (the transition tax period), but only to the extent that it is not attributable to tax period A.

(3) This section has effect despite sections 29-5, 29-10 and 29-20 (which are about attributing GST on

supplies, input tax credits on acquisitions, and adjustments) and any other provisions of this Chapter.

159-15 Ceasing to account on a cash basis — bad debts (1) If: (a) the GST payable by you on a *taxable supply or the input tax credit to which you are entitled for a *creditable acquisition is attributable to a particular tax period (the transition tax period) under section 159-5 or 159-10; and (b) before the start of the transition tax period, the whole or part of a debt relating to the *consideration for the supply or acquisition is written off as bad; then: (c) the amount written off, and any part of that amount recovered before the start of the transition tax period, is to be treated, for the purposes of Division 21, as if at all relevant times you were not *accounting on a cash basis; and (d) any adjustment arising under Division 21 as a result is attributable to the transition tax period. (2) This section has effect despite subsections 21-5(2) and 21-15(2) (which preclude adjustments for bad debts when accounting on a cash basis) and section 29-20 (which is about attributing adjustments).

159-20 Starting to account on a cash basis (1) If, at the start of a tax period, you start to *account on a cash basis, then: (a) the GST payable by you on a *taxable supply that you made; or (b) the input tax credit to which you are entitled for a *creditable acquisition; or (c) an *adjustment that you have; that was attributable to one or more previous tax periods remains attributable to those periods, and not to any other tax period. (2) This section has effect despite sections 29-5, 29-10 and 29-20 (which are about attributing GST on supplies, input tax credits on acquisitions, and adjustments) and any other provisions of this Chapter.

159-25 Starting to account on a cash basis — bad debts (1) If: (a) the GST payable by you on a *taxable supply, or the input tax credit to which you are entitled for a *creditable acquisition, was attributable to a tax period during which you were not *accounting on a cash basis; and (b) at a time when you are accounting on a cash basis, the whole or part of a debt relating to the *consideration for the supply or acquisition is written off as bad; the amount written off, and any part of that amount that is recovered, is to be treated, for the purposes of Division 21, as if at all relevant times you were not accounting on a cash basis. (2) This section has effect despite subsections 21-5(2) and 21-15(2) (which preclude adjustments for bad debts when accounting on a cash basis).

159-30 Entities ceasing to exist or coming into existence This Division does not apply in relation to an entity ceasing to *account on a cash basis as it ceases to exist, or in relation to an entity starting to account on a cash basis as it comes into existence.

Part 4-7 — Special rules mainly about returns, payments and refunds Note: The special rules in this Part mainly modify the operation of Part 2-7, but they may affect other Parts of Chapter 2 in minor ways.

Division 162 — Payment of GST by instalments Table of Subdivisions 162-A

Electing to pay GST by instalments

162-B

Consequences of electing to pay GST by instalments

162-C

GST instalments

162-D

Penalty payable in certain cases if varied instalment amounts are too low

162-1 What this Division is about

You may be able to elect to pay GST by instalments. If you do, GST returns are given to the Commissioner annually, and quarterly instalments of GST are paid on the basis of the Commissioner's or your estimates of what your annual GST liability will be (followed by a reconciliation based on the annual GST return). If you can average your income for income tax purposes, you only pay the last 2 quarterly instalments.

Note: In some cases, you will only pay the last 2 quarterly instalments: see section 162-105. History S 162-1 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Subdivision 162-A — Electing to pay GST by instalments 162-5 Eligibility to elect to pay GST by instalments (1) You are eligible to elect to pay GST by instalments if: (a) either: (i) you are a *small business entity (other than because of subsection 328-110(4) of the *ITAA 1997) for the *income year in which you make your election; or (ii) you do not carry on a *business and your *GST turnover does not exceed the *instalment turnover threshold; and (b) the current tax period applying to you is not affected by: (i) an election under section 27-10 (election of one month tax periods); or (ii) a determination under section 27-15 (determination of one month tax periods); or (iii) a determination under section 27-37 (special determination of tax periods on request); and (c) your *current GST lodgment record is at least 4 months; and (d) you have complied with all your obligations to give *GST returns to the Commissioner; and

(e) you are not in a *net refund position; and (f) you are not a *limited registration entity. History S 162-5(1) amended by No 52 of 2016, s 3 and Sch 1 items 29 and 30, by substituting “position; and” for “position.” in para (e) and inserting para (f), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 162-5(1) amended by No 80 of 2007, s 3 and Sch 2 item 30, by substituting para (a), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Para (a) formerly read: (a) you do not exceed the *instalment turnover threshold; and

(2) The instalment turnover threshold is: (a) $2 million; or (b) such higher amount as the regulations specify. (3) You are in a net refund position if the sum of all your *assessed net amounts is less than zero, for the tax periods for which *GST returns fell due during the period referred to in the relevant item in the third column of this table. When you are in a net refund position Item

If your *current GST lodgment record is … Take into account this period to work out whether you are in a net refund position:

1

at least 13 months

the 12 months preceding the current tax period applying to you

.................................... 2

at least 10 months, but less than 13 months

the 9 months preceding that current tax period

.................................... 3

at least 7 months, but less than 10 months

the 6 months preceding that current tax period

.................................... 4

less than 7 months

the 3 months preceding that current tax period

History S 162-5(3) amended by No 39 of 2012, s 3 and Sch 1 item 101, by substituting “*assessed net amounts” for “*net amounts”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(4) (Repealed by No 39 of 2012) History S 162-5(4) repealed by No 39 of 2012, s 3 and Sch 4 item 6, effective 15 April 2012. S 162-5(4) formerly read: (4) In working out *net amounts for the purposes of subsection (3), disregard any entitlements you had to special credits, under section 16 of the A New Tax System (Goods and Services Tax Transition) Act 1999, that were attributable to any of the tax periods referred to in that subsection. S 162-5 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-10 Your current GST lodgment record

(1) If you are not a *member of a *GST group, your current GST lodgment record is the period, immediately preceding the current tax period applying to you, that is covered by tax periods applying to you for which you have given *GST returns to the Commissioner. (2) If you are a *member of a *GST group, your current GST lodgment record is the period, immediately preceding the current tax period applying to you, that is covered by tax periods applying to you: (a) for which you have given *GST returns to the Commissioner; and (b) during which the membership of the GST group has not changed. (3) However, if you have been (but are not currently) the *representative member of a *GST group, any tax periods applying to you during which you were such a representative member are not to be counted towards your current GST lodgment record. History S 162-10 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-15 Electing to pay GST by instalments (1) You may, by notifying the Commissioner in the *approved form, elect to pay GST by instalments if you are eligible under section 162-5. (2) Your election takes effect from: (a) the start of the earliest tax period for which, on the day on which you make your election, your *GST return is not yet due; or (b) the start of such other tax period as the Commissioner allows, in accordance with a request you make in the *approved form. Note: Refusing a request to allow your election to take effect from the start of another tax period is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 162-15(2) amended by No 73 of 2006, s 3 and Sch 5 item 129, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 162-15(2) substituted for subsec (2), (3) and (4) by No 134 of 2004, s 3 and Sch 3 item 5, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. S 162-15(2) formerly read: (2) However, the Commissioner may disallow your election, even though you are eligible under section 162-5, if the Commissioner is satisfied that you have a history of failing to comply with your obligations under a *taxation law. Note: Disallowing your election is a reviewable GST decision (see Division 7 of Part VI of the Taxation Administration Act 1953).

(3) (Repealed by No 134 of 2004) History S 162-15(2) substituted for subsec (2), (3) and (4) by No 134 of 2004, s 3 and Sch 3 item 5, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. S 162-15(3) formerly read: (3) If your election is disallowed, it is taken never to have had effect.

(4) (Repealed by No 134 of 2004) History S 162-15(2) substituted for subsec (2), (3) and (4) by No 134 of 2004, s 3 and Sch 3 item 5, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. S 162-15(4) formerly read: (4) Your election cannot relate to more than one *financial year. S 162-15 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

CCH Note Act No 80 of 2007, s 3 and Sch 2 item 70, contained the following transitional provision: 70 Transitional — election to pay GST by instalments (1) This item applies to you if: (a) before 1 July 2007, you made an election to pay GST by instalments under subsection 16215(1) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) your election was in effect immediately before 1 July 2007. (2) If you are carrying on a business on 1 July 2007, your election continues to have effect as if subparagraph 162-5(1)(a)(i) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule, applied. (3) If you are not carrying on a business on 1 July 2007, your election continues to have effect as if subparagraph 162-5(1)(a)(ii) of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by Part 1 of this Schedule, applied.

162-20 Elections by representative members of GST groups (1) A *representative member of a *GST group cannot elect to pay GST by instalments unless each *member of the GST group is eligible under section 162-5. (2) If the *representative member makes such an election, the *instalment tax period applying to the representative member also applies to each member. However, the members other than the representative member are not *GST instalment payers. History S 162-20 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-25 When you must make your election (1) You must make your election on or before 28 October in the *financial year to which it relates. (2) However, if: (a) during the *financial year but after 28 October in that financial year, you became eligible under section 162-5 to elect to pay GST by instalments; and (b) this subsection had not applied to you before; and (c) your *current GST lodgment record is not more than 6 months; you must make your election on or before the first day, after becoming eligible under section 162-5, on which you would, but for this Division, be required under section 31-8 to give a *GST return to the Commissioner. (3) The Commissioner may, in accordance with a request you make in the *approved form, allow you to make your election on a specified day occurring after the day provided for under subsection (1) or (2). Note: Refusing a request to be allowed to make an election on a specified day under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 162-25(3) amended by No 73 of 2006, s 3 and Sch 5 item 130, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006. S 162-25 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-30 Duration of your election General rule (1) Your election ceases to have effect if: (a) you revoke it, by notifying the Commissioner in the *approved form; or (b) the Commissioner disallows it under subsection (3); or (c) in a case to which subparagraph 162-5(1)(a)(i) applied — you are not a *small business entity of the kind referred to in that subparagraph for an *income year; or (ca) in a case to which subparagraph 162-5(1)(a)(ii) applied — on 31 July in a *financial year, you do not satisfy the requirements of that subparagraph; or (d) during a financial year, you become a *limited registration entity; or (e) in a case where you are the *representative member of a *GST group — the membership of the GST group changes. Your election also ceases to have effect at the end of your tax period under subsection 27-39(1), at the end of your concluding tax period under section 27-40, or at the end of a tax period applying to you to which subsection 162-85(1) applies. History S 162-30(1) amended by No 52 of 2016, s 3 and Sch 1 item 31, by inserting para (d), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. S 162-30(1) amended by No 85 of 2013, s 3 and Sch 3 item 1, by repealing para (d), applicable in relation to GST instalment quarters starting on or after 1 July 2013. Para (d) formerly read: (d) during the first tax period applying to you in a financial year, you are in a *net refund position; or S 162-30(1) amended by No 118 of 2009, s 3 and Sch 1 item 37, by inserting “tax period under subsection 27-39(1), at the end of your” after “at the end of your”, effective 4 December 2009. S 162-30(1) amended by No 80 of 2007, s 3 and Sch 2 item 31, by substituting paras (c) and (ca) for para (c), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Para (c) formerly read: (c) on 31 July in a *financial year, your *annual turnover exceeds the *instalment turnover threshold; or

Revocation (2) A revocation of your election is taken to have had, or has, effect: (a) if you notify the Commissioner on or before 28 October in a *financial year — from the start of that financial year; or (b) if you notify the Commissioner after 28 October in a financial year — from the start of the next financial year.

Disallowance (3) The Commissioner may disallow your election if, and only if, the Commissioner is satisfied that you have failed to comply with one or more of your obligations under a *taxation law. Note: Disallowing your election is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 162-30(3) amended by No 73 of 2006, s 3 and Sch 5 item 131, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(4) A disallowance of your election is taken to have had effect: (a) if the Commissioner notifies you of the disallowance during the *financial year in which your

election first took effect — from the start of the tax period in which it first took effect; or (b) if the Commissioner notifies you of the disallowance on or before 28 October during a later financial year — from the start of that later financial year; or (c) if the Commissioner notifies you of the disallowance after 28 October during a later financial year — from the start of the financial year immediately following that later financial year.

Not being a small business entity for an income year (5) If paragraph (1)(c) applies, your election is taken to have ceased to have effect from 1 July in the *income year referred to in that paragraph. History S 162-30(5) amended by No 80 of 2007, s 3 and Sch 2 items 32 and 33, by substituting “1 July in the *income year” for “the start of the *financial year”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Failing to satisfy the requirements of subparagraph 162-5(1)(a)(ii) (5A) If paragraph (1)(ca) applies, your election is taken to have ceased to have effect from the start of the *financial year referred to in that paragraph. History S 162-30(5A) inserted by No 80 of 2007, s 3 and Sch 2 item 34, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Becoming a limited registration entity (6) If paragraph (1)(d) applies, your election is taken to have ceased to have effect from the start of the *financial year referred to in that paragraph. History S 162-30(6) inserted by No 52 of 2016, s 3 and Sch 1 item 32, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. Former s 162-30(6) repealed by No 85 of 2013, s 3 and Sch 3 item 2, applicable in relation to GST instalment quarters starting on or after 1 July 2013. S 162-30(6) formerly read: Being in a net refund position (6) If paragraph (1)(d) applies, your election is taken to have ceased to have effect from the start of the *financial year referred to in that paragraph. History S 162-30 substituted by No 134 of 2004, s 3 and Sch 3 item 6, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. S 162-30 formerly read: Duration of your election (1) Your election has effect, and is taken to have had effect, for the whole of the *financial year in question. (2) However, if: (a) you make your election after 28 October in that *financial year; and (b) part of that financial year is already covered by one or more tax periods for which you have given the Commissioner a *GST return; your election has effect, and is taken to have had effect, only for the part of that financial year that is not covered by those tax periods. (3) Your election does not cease to have effect because, after making the election, you exceed the *instalment turnover threshold at any time. S 162-30 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Subdivision 162-B — Consequences of electing to pay GST by

instalments 162-50 GST instalment payers (1) You are a GST instalment payer while an election that you have made under section 162-15 has effect. (2) You are a GST instalment payer for any *financial year for which your election has effect. History S 162-50(2) amended by No 134 of 2004, s 3 and Sch 3 item 7, by substituting “any” for “the”, applicable in relation to net amounts for tax periods starting on or after 1 July 2005.

(3) However, if your election has effect only for part of a *financial year, you are a GST instalment payer only for that part of that financial year. History S 162-50 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-55 Tax periods for GST instalment payers (1) The tax period that applies to you, if you are a *GST instalment payer for a *financial year, is that financial year. (2) The tax period that applies to you, if you are a *GST instalment payer only for part of a *financial year, is that part of that financial year. (3) A tax period under this section is an instalment tax period. (4) This section has effect despite sections 27-5, 27-10, 27-15 and 27-30 (which are about tax periods). History S 162-55 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-60 When GST returns for GST instalment payers must be given (1) You must give your *GST return for the *instalment tax period to the Commissioner: (a) if you are required under section 161 of the *ITAA 1936 to lodge a return in relation to a year of income corresponding to, or ending during, an instalment tax period applying to you — within the period, specified in the notice published in the Gazette under that section, for you to lodge as required under that section; or (b) if paragraph (a) does not apply — on or before the 28 February following the end of the instalment tax period. Note: Section 388-55 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for giving the GST return.

(2) However, in relation to an *instalment tax period that: (a) ends on 30 June 2001; or (b) would have ended on 30 June 2001 but for the application of section 27-35; the period referred to in paragraph (1)(a) that would otherwise end after 28 February 2002 is taken to end on that day. Note:

Under section 27-35, the start or finish of a 3 month tax period could vary by up to 7 days from the start or finish of a normal quarter.

(3) This section has effect despite sections 31-8 and 31-10 (which are about when GST returns must be given). History S 162-60 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-65 The form and contents of GST returns for GST instalment payers (1) If you are a *GST instalment payer only for part of a *financial year, the *approved form for your *GST return for the *instalment tax period consisting of that part of the financial year may require that the return relate to: (a) the instalment tax period; and (b) the one or more preceding tax periods applying to you that fall within the financial year; as if they are a single tax period consisting of the whole of the financial year. (2) This section has effect in addition to, and does not limit the scope of, section 31-15 (which is about the form and contents of GST returns). History S 162-65 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-70 Payment of GST instalments (1) If you are a *GST instalment payer, you must, for each *instalment tax period applying to you, pay to the Commissioner an amount (your GST instalment) for each *GST instalment quarter of the instalment tax period. Note 1: GST instalments are worked out under Subdivision 162-C. Note 2: Entities covered by section 162-80 only pay GST instalments on the last 2 GST instalment quarters.

(2) These are the GST instalment quarters for an *instalment tax period: (a) the 3 months ending on 30 September during the period; (b) the 3 months ending on 31 December during the period; (c) the 3 months ending on 31 March during the period; (d) the 3 months ending on 30 June during the period. (3) However, if the *instalment tax period is only part of a *financial year, any 3 month periods referred to in subsection (2) that do not form part of the instalment tax period are not GST instalment quarters of the instalment tax period. (4) You must pay your *GST instalment to the Commissioner as follows: When GST instalments must be paid Item

If the GST instalment quarter ends on this day …

Pay the GST instalment to the Commissioner on or before this day:

1

30 September

the following 28 October

.................................... 2

31 December

the following 28 February

.................................... 3

31 March

the following 28 April

.................................... 4

30 June

the following 28 July

Note: Section 255-10 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for payment of the GST instalment.

(5) You may pay by *electronic payment any *GST instalments payable by you. Any amounts of a GST instalment that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner. History S 162-70 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-75 Giving notices relating to GST instalments If: (a) you are required to pay a *GST instalment; and (b) the Commissioner requires you to give a notice relating to the GST instalment; you must give the notice to the Commissioner, in the *approved form, on or before the day on which you are required to pay the GST instalment. History S 162-75 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-80 Certain entities pay only 2 GST instalments for each year (1) If: (a) you are a *GST instalment payer for an *instalment tax period; and (b) subsection (2) applies to you; section 162-70 has effect as if you are only required to pay *GST instalments for the last 2 *GST instalment quarters for the instalment tax period. (2) This subsection applies to you if: (a) both of the following conditions are satisfied: (i) you are carrying on a *primary production business in an *income year corresponding to, or ending during, the *instalment tax period; (ii) the *assessable income that was *derived from, or resulted from, a primary production business that you carried on in the *base year exceeded the amount of so much of your deductions in that year that are reasonably related to that income; or (b) both of the following conditions are satisfied: (i) you are a *special professional in an income year corresponding to, or ending during, the instalment tax period; (ii) your *assessable professional income in the base year exceeded the amount of so much of your deductions in that year that are reasonably related to that income.

History S 162-80 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-85 A GST instalment payer’s concluding tax period (1) If any of the following occurs: (a) a *GST instalment payer who is an individual dies; (b) a GST instalment payer ceases to *carry on any *enterprise; (c) a GST instalment payer’s *registration is cancelled; during an *instalment tax period applying to the GST instalment payer, the instalment tax period is not affected by the death, cessation or cancellation. (2) However, any requirement to pay *GST instalments for a *GST instalment quarter of the *instalment tax period does not apply if the GST instalment quarter commences after: (a) the death or cessation occurred; or (b) the cancellation took effect. (3) This section has effect despite sections 27-40 (which is about an entity’s concluding tax period) and 162-70. (4) However, this section does not affect the application of: (a) section 27-39; or (b) if a *GST instalment payer for any reason ceases to exist — section 27-40. History S 162-85(4) substituted by No 118 of 2009, s 3 and Sch 1 item 38, effective 4 December 2009. S 162-85(4) formerly read: (4) However, this section does not affect the application of those sections if: (a) a *GST instalment payer who is an individual becomes bankrupt; or (b) a GST instalment payer that is not an individual goes into liquidation or receivership or for any reason ceases to exist. S 162-85 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-90 The effect of incapacitation or cessation (1) If a *GST instalment payer becomes an *incapacitated entity, or for any reason ceases to exist, the GST instalment payer must give the *GST return, for the *instalment tax period that ends as a result, to the Commissioner: (a) on or before the 21st day of the month following the end of the instalment tax period; or (b) within such further period as the Commissioner allows. History S 162-90(1) substituted by No 118 of 2009, s 3 and Sch 1 item 40, effective 4 December 2009. S 162-90(1) formerly read: (1) If: (a) a *GST instalment payer who is an individual becomes bankrupt; or (b) a GST instalment payer that is not an individual goes into liquidation or receivership or for any reason ceases to exist; the GST instalment payer must give the *GST return, for the *instalment tax period that ends because of the bankruptcy, liquidation, receivership or cessation, to the Commissioner: (c) on or before the 21st day of the month following the end of the instalment tax period; or (d) within such further period as the Commissioner allows.

(2) If the *assessed net amount for the *instalment tax period is greater than zero, the *GST instalment

payer must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of the instalment tax period. History S 162-90(2) amended by No 39 of 2012, s 3 and Sch 1 items 102 and 103, by substituting “*assessed net amount for” for “*net amount for” and “assessed net amount to” for “net amount to”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(3) This section has effect despite sections 162-60 (which is about when GST instalment payers must give GST returns) and 162-110 (which is about when GST instalment payers must pay assessed net amounts). History S 162-90(3) amended by No 39 of 2012, s 3 and Sch 1 item 104, by substituting “assessed net amounts” for “net amounts”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 162-90 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-95 The effect of changing the membership of GST groups (1) If you are: (a) a *GST instalment payer; and (b) a *member of a *GST group whose membership changes during an *instalment tax period applying to you; the instalment tax period ends when the membership of the GST group changes. (2) The *representative member of the *GST group must give the *GST return for the *instalment tax period to the Commissioner: (a) on or before the 21st day of the month following the end of the instalment tax period; or (b) within such further period as the Commissioner allows. (3) If the *assessed net amount for the *instalment tax period is greater than zero, the *representative member of the *GST group must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of the instalment tax period. History S 162-95(3) amended by No 39 of 2012, s 3 and Sch 1 items 105 and 106, by substituting “*assessed net amount for” for “*net amount for” and “assessed net amount to” for “net amount to”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(4) This section has effect despite sections 162-55 (which is about tax periods for GST instalment payers), 162-60 (which is about when GST instalment payers must give GST returns) and 162-110 (which is about when GST instalment payers must pay assessed net amounts). History S 162-95(4) amended by No 39 of 2012, s 3 and Sch 1 item 107, by substituting “assessed net amounts” for “net amounts”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 162-95 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-100 General interest charge on late payment If you fail to pay some or all of a *GST instalment by the time by which the GST instalment is due to be paid, you are liable to pay the *general interest charge on the unpaid amount for each day in the period that: (a) started at the beginning of the day by which the GST instalment was due to be paid; and (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid: (i) the GST instalment; (ii) general interest charge on any of the instalment. History S 162-100 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-105 Net amounts for GST instalment payers If you are a *GST instalment payer, your *net amount for an *instalment tax period is the difference between: (a) the amount that, but for this section, would be your *net amount under section 17-5, 123-15 or 126-5 for the instalment tax period; and (b) the sum of all of the *GST instalments payable by you for the *GST instalment quarters of the instalment tax period. History S 162-105 amended by No 39 of 2012, s 3 and Sch 3 item 6, by inserting “, 123-15” after “17-5” in para (a), effective 1 July 2012. S 162-105 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-110 When payments of assessed net amounts must be made — GST instalment payers (1) If: (a) you are a *GST instalment payer; and (b) the *assessed net amount for an *instalment tax period applying to you is greater than zero; you must pay the assessed net amount to the Commissioner on or before the day on which, under section 162-60, you are required to give to the Commissioner your *GST return for the instalment tax period. History S 162-110(1) amended by No 39 of 2012, s 3 and Sch 1 items 109 and 110, by substituting “*assessed net amount” for “*net amount” in para (b) and “assessed net amount to” for “net amount to”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) This section has effect despite sections 33-3 and 33-5 (which are about when payments of assessed net amounts are made). History S 162-110(2) amended by No 39 of 2012, s 3 and Sch 1 item 111, by substituting “assessed net amounts” for “net amounts”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose

on or after 1 July 2012. S 162-110 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Subdivision 162-C — GST instalments 162-130 What are your GST instalments (1) If you are a *GST instalment payer, your *GST instalments for the *GST instalment quarters of an *instalment tax period applying to you are worked out under subsections (2) and (3). (2) Your *GST instalment for the first *GST instalment quarter is whichever of the following you choose: (a) your *notified instalment amount for the GST instalment quarter; or (b) your *varied instalment amount for the GST instalment quarter. (3) Your *GST instalment for any other *GST instalment quarter is: (a) if you have a *notified instalment amount for the GST instalment quarter — whichever of the following you choose: (i) your notified instalment amount for the GST instalment quarter; or (ii) your *varied instalment amount for the GST instalment quarter; or (b) if you do not have a notified instalment amount for the GST instalment quarter — whichever of the following you choose: (i) 25% of your *estimated annual GST amount relating to the preceding GST instalment quarter; or (ii) your varied instalment amount for the GST instalment quarter. Note: Subsection 162-135(2) sets out when you will not have a notified instalment amount for a GST instalment quarter. History S 162-130 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-135 Notified instalment amounts (1) Your notified instalment amount for a *GST instalment quarter is the amount that is: (a) worked out by the Commissioner; and (b) notified by the Commissioner to you before the day on which the *GST instalment is due. The amount must not be less than zero. History S 162-135(1) amended by No 85 of 2013, s 3 and Sch 3 item 3, by inserting “The amount must not be less than zero.” at the end, applicable in relation to GST instalment quarters starting on or after 1 July 2013.

(2) However, the Commissioner is not to work out or notify a *notified instalment amount for a *GST instalment quarter if you had a *varied instalment amount for an earlier GST instalment quarter of the same *instalment tax period. History S 162-135 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-140 Varied instalment amounts (1) You may, by notifying the Commissioner in the *approved form, substitute another amount for: (a) your *notified instalment amount for a *GST instalment quarter; or (b) if paragraph 162-130(3)(b) applies to a GST instalment quarter — your *GST instalment for the preceding GST instalment quarter. The amount substituted is your varied instalment amount for the GST instalment quarter. (2) The amount substituted must not be less than zero. (3) You must give the notice to the Commissioner on or before the day on which the *GST instalment for the *GST instalment quarter is due. (4) You must include in the notice an estimate of your *annual GST liability relating to the *instalment tax period in question. This estimate is your estimated annual GST amount relating to the *GST instalment quarter. Note 1: You may be liable to penalty under Subdivision 162-D if your variation of the notified instalment amount is too much of an underestimate of your total GST liability. Note 2: Your estimated annual GST amount is taken to be zero if it would otherwise be less than zero (see subsection (6)). History S 162-140(4) amended by No 85 of 2013, s 3 and Sch 3 items 4 and 5, by substituting “Note 1” for “Note” and inserting Note 2, applicable in relation to GST instalment quarters starting on or after 1 July 2013.

(5) However, if paragraph 162-130(3)(b) applies to a *GST instalment quarter but you do not, under subsection (1) of this section, substitute another amount by notifying the Commissioner in the *approved form: (a) your varied instalment amount for the GST instalment quarter is 25% of your *estimated annual GST amount relating to the preceding GST instalment quarter; and (b) your estimated annual GST amount relating to the GST instalment quarter is your *estimated annual GST amount relating to the preceding GST instalment quarter. (6) Your estimated annual GST amount relating to the *GST instalment quarter is zero if, apart from this subsection, this estimate would be less than zero. History S 162-140(6) inserted by No 85 of 2013, s 3 and Sch 3 item 6, applicable in relation to GST instalment quarters starting on or after 1 July 2013. S 162-140 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-145 Your annual GST liability (1) Your annual GST liability, for an *instalment tax period that is a *financial year, is the amount that would be your *net amount for the period if it were not reduced under section 162-105. (2) Your annual GST liability, for an *instalment tax period that is only part of a *financial year, is the sum of: (a) the amount that would be your *net amount for the period if it were not reduced under section 162-105; and (b) your *early net amounts for the financial year (subtracting any of those amounts that are less than zero). (3) Your early net amounts for the *financial year are your *assessed net amounts for any tax periods

that: (a) started, or would but for section 27-35 have started, at the start of or during that financial year; and (b) ended before the start of the *instalment tax period applying to you that forms part of that financial year. Note: Under section 27-35, the start or finish of a 3 month tax period could vary by up to 7 days from the start or finish of a normal quarter. History S 162-145(3) amended by No 39 of 2012, s 3 and Sch 1 item 112, by substituting “your *assessed net amounts” for “your *net amounts”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 162-145 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Subdivision 162-D — Penalty payable in certain cases if varied instalment amounts are too low 162-170 What this Subdivision is about

There are 3 circumstances where a penalty can arise if a varied instalment amount is too low: (a) your payments are too low a proportion of your annual GST liability (see section 162-175); (b) your estimated annual GST amount is too low a proportion of your annual GST liability (see section 162-180); (c) the varied instalment amount is too low a proportion of your estimated annual GST amount (see section 162-185). The penalty is based on the general interest charge rate, and the machinery provisions of Division 298 in Schedule 1 to the Taxation Administration Act 1953 apply.

Note: This section is an explanatory section. History S 162-170 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-175 GST payments are less than 85% of annual GST liability (1) You are liable to pay a penalty, for a *GST instalment quarter of an *instalment tax period applying to you, if you have a *varied instalment amount for the GST instalment quarter, and: (a) if the instalment tax period is a *financial year — the sum of your *GST instalments for all the GST instalment quarters of the instalment tax period is less than 85% of your *annual GST liability for the instalment tax period; or (b) if the instalment tax period is only part of a financial year — the sum of: (i) your *GST instalments for all the GST instalment quarters of the instalment tax period; and (ii) your *early net amounts for the financial year (subtracting any of those amounts that are less than zero); is less than 85% of your annual GST liability for the instalment tax period. (2) The amount of the penalty, for a particular day, is worked out by applying the *general interest charge:

(a) for each day in the period in section 162-190; and (b) in the way set out in subsection 8AAC(4) of the Taxation Administration Act 1953; to your *GST instalment shortfall, under this section, for the *GST instalment quarter. (3) Your GST instalment shortfall, under this section, for the *GST instalment quarter is the amount worked out as follows: where: GST already payable is the sum of: (a) the *varied instalment amount; and (b) all your other *GST instalments (if any) for earlier *GST instalment quarters of the *instalment tax period in question; and (c) if the instalment tax period is only part of a *financial year — your *early net amounts for the financial year (subtracting any of those amounts that are less than zero). (4) However, if: (a) the *GST instalment quarter is not the first GST instalment quarter of the *instalment tax period in question; and (b) you are liable for one or more penalties under this section in relation to any of the earlier GST instalment quarters of the instalment tax period; then: (c) your GST instalment shortfall, under this section, for the *GST instalment quarter is the difference between: (i) the amount worked out using the formula in subsection (3); and (ii) the sum of all your GST instalment shortfalls for those earlier GST instalment quarters; and (d) if that sum is greater than the amount worked out using the formula in subsection (3) — you are not liable to pay a penalty under this section in relation to the GST instalment quarter. (5) The appropriate percentage for a *GST instalment quarter is: (a) if the GST instalment quarter ends on 30 September — 25%; or (b) if the GST instalment quarter ends on 31 December — 50%; or (c) if the GST instalment quarter ends on 31 March — 75%; or (d) if the GST instalment quarter ends on 30 June — 100%. History S 162-175 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-180 Estimated annual GST amount is less than 85% of annual GST liability (1) You are liable to pay a penalty, for a *GST instalment quarter of an *instalment tax period applying to you, if: (a) you have a *varied instalment amount for the GST instalment quarter; and (b) you are not liable to pay a penalty, for the GST instalment quarter, under section 162-175; and (c) your *estimated annual GST amount relating to the GST instalment quarter is less than: (i) 85% of your *annual GST liability for the instalment tax period; or (ii) if the GST instalment quarter ends on 30 September 2001 — 75% of your *annual GST

liability for the instalment tax period; and (d) the varied instalment amount is less than or equal to 25% of your annual GST liability for the instalment tax period. (2) The amount of the penalty, for a particular day, is worked out by applying the *general interest charge: (a) for each day in the period in section 162-190; and (b) in the way set out in subsection 8AAC(4) of the Taxation Administration Act 1953; to your *GST instalment shortfall, under this section, for the *GST instalment quarter. (3) Your GST instalment shortfall, under this section, for the *GST instalment quarter is the amount worked out as follows: (4) However, if: (a) the *GST instalment quarter is not the first GST instalment quarter of the *instalment tax period in question; and (b) you are liable for one or more penalties under this section in relation to any of the earlier GST instalment quarters of the instalment tax period; then: (c) your GST instalment shortfall, under this section, for the *GST instalment quarter is the difference between: (i) the amount worked out using the formula in subsection (3); and (ii) the sum of all your GST instalment shortfalls for those earlier GST instalment quarters; and (d) if that sum is greater than the amount worked out using the formula in subsection (3) — you are not liable to pay a penalty under this section in relation to the GST instalment quarter. (5) For the purpose of working out your *GST instalment shortfall under this section, your *estimated annual GST amount relating to the *GST instalment quarter is taken to be the amount worked out as follows, if the amount is less than that estimated annual GST amount:      GST already payable       The * appropriate percentage for the *GST instalment quarter where: GST already payable is the sum of: (a) the *varied instalment amount in question; and (b) all your other *GST instalments (if any) for earlier *GST instalment quarters of the *instalment tax period in question; and (c) if the instalment tax period is only part of a *financial year — your *early net amounts for the financial year (subtracting any of those amounts that are less than zero). History S 162-180 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-185 Shortfall in GST instalments worked out on the basis of estimated annual GST amount (1) You are liable to pay a penalty, for a *GST instalment quarter of an *instalment tax period applying to you, if: (a) you have a *varied instalment amount for the GST instalment quarter; and

(b) you are not liable to pay a penalty, for the GST instalment quarter, under section 162-175 or 162180; and (c) the amount worked out by multiplying your *estimated annual GST amount relating to the GST instalment quarter by the *appropriate percentage for the GST instalment quarter exceeds the sum of: (i) the varied instalment amount; and (ii) all your other *GST instalments (if any) for earlier GST instalment quarters of the *instalment tax period in question; and (iii) if the instalment tax period is only part of a *financial year — your *early net amounts for the financial year (subtracting any of those amounts that are less than zero). (2) The amount of the penalty, for a particular day, is worked out by applying the *general interest charge: (a) for each day in the period in section 162-190; and (b) in the way set out in subsection 8AAC(4) of the Taxation Administration Act 1953; to your *GST instalment shortfall, under this section, for the *GST instalment quarter. (3) Your GST instalment shortfall, under this section, for the *GST instalment quarter is the amount of the excess referred to in paragraph (1)(c). History S 162-185 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-190 Periods for which penalty is payable You are liable to pay the penalty under this Subdivision for each day in the period that: (a) started at the beginning of the day by which the *GST instalment, for the *GST instalment quarter to which the charge relates, was due to be paid; and (b) finishes at the end of the day before which you must, under section 162-110, pay to the Commissioner your *assessed net amount for the *instalment tax period that includes that GST instalment quarter. History S 162-190 amended by No 39 of 2012, s 3 and Sch 1 item 113, by substituting “*assessed net amount” for “*net amount” in para (b), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 162-190 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-195 Reduction in penalties if notified instalment amount is less than 25% of annual GST liability (1) This section reduces your *GST instalment shortfall, for a *GST instalment quarter of an *instalment tax period applying to you, if: (a) you are liable to pay a penalty under section 162-175 or 162-180 for a *GST instalment quarter of an *instalment tax period applying to you; and (b) for that or any other GST instalment quarter of an *instalment tax period: (i) you have a *notified instalment amount that is less than 25% of your *annual GST liability for the instalment tax period; or (ii) you do not have a notified instalment amount, but the Commissioner is satisfied that, if you

had such a notified instalment amount, it would be less than 25% of your annual GST liability for the instalment tax period. (2) The *GST instalment shortfall is reduced by the amount worked out as follows:

where: notified and other amounts is the sum of: (a) the *notified instalment amount, or, if you do not have a notified instalment amount for the *GST instalment quarter, the amount that the Commissioner is satisfied would have otherwise been that notified instalment amount; and (b) for each of the earlier GST instalment quarters (if any) of the *instalment tax period in question: (i) the notified instalment amount; or (ii) if you do not have a notified instalment amount for the *GST instalment quarter — the amount that the Commissioner is satisfied would have otherwise been that notified instalment amount; and (c) if the instalment tax period is only part of a *financial year — your *early net amounts for the financial year (subtracting any of those amounts that are less than zero). (3) If, because of the reduction, your *GST instalment shortfall for the *GST instalment quarter is zero or less than zero, you are not liable to pay a penalty under section 162-175 or 162-180 (as the case requires) in relation to the GST instalment quarter. (4) If both this section and section 162-200 apply to a particular *GST instalment shortfall, apply this section to the shortfall before applying section 162-200. History S 162-195 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-200 Reduction in penalties if GST instalment shortfall is made up in a later instalment (1) This section reduces your *GST instalment shortfall, for a *GST instalment quarter of an *instalment tax period applying to you, if: (a) you pay to the Commissioner a *GST instalment for a later GST instalment quarter of the instalment tax period; and (b) that GST instalment exceeds 25% of your *annual GST liability for the instalment tax period. The amount of that excess is called the top up. (2) The *GST instalment shortfall is reduced by applying so much of the top up as does not exceed the GST instalment shortfall. (3) However, if some of the top up has already been applied (under any other application or applications of this section) to reduce a *GST instalment shortfall for a different *GST instalment quarter of the *instalment tax period, the GST instalment shortfall is reduced by applying so much of the top up as has not already been applied, and does not exceed the GST instalment shortfall. (4) The reduction under subsection (2) has effect for each day in the period that: (a) started at the beginning of the day on which you paid the *GST instalment for the later *GST instalment quarter; and (b) finishes at the end of the day before which you must, under section 162-110, pay to the Commissioner your *assessed net amount for the *instalment tax period.

History S 162-200(4) amended by No 39 of 2012, s 3 and Sch 1 item 114, by substituting “*assessed net amount” for “*net amount” in para (b), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 162-200 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

162-205 This Subdivision does not create a liability for general interest charge For the avoidance of doubt, this Subdivision does not have the effect of making you liable to pay the *general interest charge. History S 162-205 inserted by No 73 of 2001, s 3 and Sch 1 item 29, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Division 165 — Anti-avoidance Table of Subdivisions 165-A Application of this Division 165-B Commissioner may negate effects of schemes for GST benefits 165-C (Heading repealed by No 58 of 2006)

165-1 What this Division is about

The object of this Division is to deter schemes to give entities benefits by reducing GST, increasing refunds or altering the timing of payment of GST or refunds. If the dominant purpose or principal effect of a scheme is to give an entity such a benefit, the Commissioner may negate the benefit an entity gets from the scheme by declaring how much GST or refund would have been payable, and when it would have been payable, apart from the scheme. This Division is aimed at artificial or contrived schemes. It is not, for example, intended to apply to: • an exporter electing to have monthly tax periods in order to bring forward the entitlement to input tax credits; or • a supplier of child care applying to be approved under the A New Tax System (Family Assistance) (Administration) Act 1999 (this would make the supplies of child care GST-free); or • a supplier choosing under section 9-25 of the Wine Tax Act to use the average wholesale price method for working out the taxable value of retail sales of grape wine; or • a bank having its car fleet serviced earlier than usual, and before 1 July 2000, so that the servicing does not, at least initially, bear the GST.

History S 165-1 amended by No 39 of 2012, s 3 and Sch 4 item 7, by substituting “Wine Tax Act” for “A New Tax System (Wine Equalisation Tax) Act 1999”, effective 15 April 2012. S 165-1 amended by No 156 of 2000, s 3 and Sch 1 item 13, by substituting “to be approved under the A New Tax System (Family Assistance) (Administration) Act 1999 (this” for “to register under the Childcare Rebate Act 1993 (registration”, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Subdivision 165-A — Application of this Division 165-5 When does this Division operate?

General rule (1) This Division operates if: (a) an entity (the avoider) gets or got a *GST benefit from a *scheme; and (b) the GST benefit is not attributable to the making, by any entity, of a choice, election, application or agreement that is expressly provided for by the *GST law, the *wine tax law or the *luxury car tax law; and (c) taking account of the matters described in section 165-15, it is reasonable to conclude that either: (i) an entity that (whether alone or with others) entered into or carried out the scheme, or part of the scheme, did so with the sole or dominant purpose of that entity or another entity getting a *GST benefit from the scheme; or (ii) the principal effect of the scheme, or of part of the scheme, is that the avoider gets the GST benefit from the scheme directly or indirectly; and (d) the scheme: (i) is a scheme that has been or is entered into on or after 2 December 1998; or (ii) is a scheme that has been or is carried out or commenced on or after that day (other than a scheme that was entered into before that day).

Territorial application (2) It does not matter whether the *scheme, or any part of the scheme, was entered into or carried out inside or outside Australia.

Creating circumstances or states of affairs (3) A *GST benefit that the avoider gets or got from a *scheme is not taken, for the purposes of paragraph (1)(b), to be attributable to a choice, election, application or agreement of a kind referred to in that paragraph if: (a) the scheme, or part of the scheme, was entered into or carried out for the sole or dominant purpose of creating a circumstance or state of affairs; and (b) the existence of the circumstance or state of affairs is necessary to enable the choice, election, application or agreement to be made. History S 165-5(3) inserted by No 145 of 2008, s 3 and Sch 1 item 11, applicable in relation to choices, elections, applications and agreements made on or after 9 December 2008.

165-10 When does an entity get a GST benefit from a scheme? (1) An entity gets a GST benefit from a *scheme if: (a) an amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, smaller than it would be apart from the scheme or a part of the scheme; or (b) an amount that is payable to the entity under this Act apart from this Division is, or could reasonably be expected to be, larger than it would be apart from the scheme or a part of the scheme; or (c) all or part of an amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, payable later than it would have been apart from the scheme or a part of the scheme; or

(d) all or part of an amount that is payable to the entity under this Act apart from this Division is, or could reasonably be expected to be, payable earlier than it would have been apart from the scheme or a part of the scheme; or (e) each of the following applies: (i) the entity is the *recipient of a *supply that is not *connected with the indirect tax zone; (ii) apart from the scheme or a part of the scheme, the supply would be, or could reasonably be expected to be, connected with the indirect tax zone solely because of Subdivision 84-C; (iii) an amount that is payable, in relation to the supply, by another entity under this Act apart from this Division is, or could reasonably be expected to be, smaller than it would be apart from the scheme or a part of the scheme; (iv) the amount by which that amount is smaller is not, or could not reasonably be expected to be, equal to the amount of any decrease in the amount of any input tax credit to which the recipient is entitled in relation to the acquisition of the thing supplied. History S 165-10(1) amended by No 77 of 2017, s 3 and Sch 1 item 53, by inserting para (e), effective 1 July 2017. For application provisions, see note under Div 146 heading.

What is a scheme? (2) A scheme is: (a) any arrangement, agreement, understanding, promise or undertaking: (i) whether it is express or implied; and (ii) whether or not it is, or is intended to be, enforceable by legal proceedings; or (b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.

GST benefit can arise even if no economic alternative (3) An entity can get a *GST benefit from a *scheme even if the entity or entities that entered into or carried out the scheme, or a part of the scheme, could not have engaged economically in any activities: (a) of the kind to which this Act applies; and (b) that would produce an effect equivalent (except in terms of this Act) to the effect of the scheme or part of the scheme; other than the activities involved in entering into or carrying out the scheme or part of the scheme.

165-15 Matters to be considered in determining purpose or effect (1) The following matters are to be taken into account under section 165-5 in considering an entity's purpose in entering into or carrying out the *scheme from which the avoider got a *GST benefit, and the effect of the scheme: (a) the manner in which the scheme was entered into or carried out; (b) the form and substance of the scheme, including: (i) the legal rights and obligations involved in the scheme; and (ii) the economic and commercial substance of the scheme; (c) the purpose or object of this Act, the Customs Act 1901 (so far as it is relevant to this Act) and any relevant provision of this Act or that Act (whether the purpose or object is stated expressly or not);

(d) the timing of the scheme; (e) the period over which the scheme was entered into and carried out; (f) the effect that this Act would have in relation to the scheme apart from this Division; (g) any change in the avoider's financial position that has resulted, or may reasonably be expected to result, from the scheme; (h) any change that has resulted, or may reasonably be expected to result, from the scheme in the financial position of an entity (a connected entity) that has or had a connection or dealing with the avoider, whether the connection or dealing is or was of a family, business or other nature; (i) any other consequence for the avoider or a connected entity of the scheme having been entered into or carried out; (j) the nature of the connection between the avoider and a connected entity, including the question whether the dealing is or was at arm's length; (k) the circumstances surrounding the scheme; (l) any other relevant circumstances. (2) Subsection (1) applies in relation to consideration of an entity's purpose in entering into or carrying out a part of a *scheme from which the avoider gets or got a *GST benefit, and the effect of part of the scheme, as if the part were itself the *scheme from which the avoider gets or got the GST benefit.

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 (1) For the purpose of negating a *GST benefit the avoider mentioned in section 165-5 gets or got from the *scheme, the Commissioner may make a declaration stating either or both of the following: (a) the amount that is (and has been at all times) the avoider’s *net amount for a specified tax period that has ended; (b) the amount that is (and has been at all times) the amount of GST on a specified *taxable importation that was made (or is stated in the declaration to have been made) by the avoider. History S 165-40(1) amended by No 39 of 2012, s 3 and Sch 1 items 116 and 117, by renumbering from s 165-40 and repealing the note, effective 1 July 2012. No 39 of 2012, s 3 and Sch 1 items 239 and 240 contain the following application provisions: 239 Application of amendments (1) The amendments made apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012. (2) The amendments made also apply in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. 240 Application of amendments — declarations Despite item 239, item 2 of the table in subsection 350-10(1) in Schedule 1 to the Taxation Administration Act 1953 applies, in relation to declarations under the A New Tax System (Goods and Services Tax) Act 1999 or the Fuel Tax Act 2006, as mentioned in subsection 350-10(2) in that Schedule. The note formerly read: Note: A declaration of the Commissioner under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

S 165-40 amended by No 73 of 2006, s 3 and Sch 5 item 132, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The Commissioner must take such action as he or she considers necessary to give effect to a declaration made under this section. History S 165-40(2) inserted by No 39 of 2012, s 3 and Sch 1 item 118, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

165-45 Commissioner may reduce an entity’s net amount or GST to compensate (1) This section operates if: (a) the Commissioner has made a declaration under subsection 165-40(1) to negate the *GST benefit an entity gets or got from a *scheme; and (b) the Commissioner considers that another entity (the loser) gets or got a *GST disadvantage from the scheme; and (c) the Commissioner considers that it is fair and reasonable that the loser’s GST disadvantage be negated or reduced. History S 165-45(1) amended by No 39 of 2012, s 3 and Sch 1 item 119, by substituting “subsection 165-40(1)” for “section 165-40” in para (a), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) An entity gets a GST disadvantage from a *scheme if: (a) an amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, larger than it would have been apart from the scheme or a part of the scheme; or (b) an amount that is payable to the entity under this Act apart from this Division is, or could reasonably be expected to be, smaller than it would have been apart from the scheme or a part of the scheme; or (c) all or part of an amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, payable earlier than it would have been apart from the scheme or a part of the scheme; or (d) all or part of an amount that is payable to the entity under this Act apart from this Division is, or could reasonably expected to be, payable later than it would have been apart from the scheme or a part of the scheme. (3) For the purposes of negating or reducing the loser’s *GST disadvantage from the *scheme, the Commissioner may make a declaration (under this section) stating either or both of the following: (a) the amount that is (and has been at all times) the loser’s *net amount for a specified tax period that has ended; (b) the amount that is (and has been at all times) the amount of GST on a specified *taxable importation that was made (or is stated in the declaration to have been made) by the loser. History S 165-45(3) amended by No 39 of 2012, s 3 and Sch 1 item 120, by repealing the note, effective 1 July 2012. No 39 of 2012, s 3 and Sch 1 items 239 and 240 contain the following application provisions: 239 Application of amendments (1) The amendments made apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012. (2) The amendments made also apply in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and

(b) relate to liabilities or entitlements that arose on or after 1 July 2012. 240 Application of amendments — declarations Despite item 239, item 2 of the table in subsection 350-10(1) in Schedule 1 to the Taxation Administration Act 1953 applies, in relation to declarations under the A New Tax System (Goods and Services Tax) Act 1999 or the Fuel Tax Act 2006, as mentioned in subsection 350-10(2) in that Schedule. The note formerly read: Note: A declaration of the Commissioner under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

S 165-45(3) amended by No 73 of 2006, s 3 and Sch 5 item 133, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(4) An amount stated in a declaration as the loser’s *net amount or the amount of GST on a *taxable importation must not be less than the net amount or amount of GST (as appropriate) would have been apart from the *scheme, or part of the scheme, and the declaration. (5) An entity may give the Commissioner a written request to make a declaration under this section relating to the entity. The Commissioner must decide whether or not to grant the request, and give the entity notice of the Commissioner’s decision. History S 165-45(5) amended by No 39 of 2012, s 3 and Sch 1 item 121, by repealing the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. The note formerly read: Note: A decision of the Commissioner under subsection (5) is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

S 165-45(5) amended by No 73 of 2006, s 3 and Sch 5 item 134, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

165-50 Declaration has effect according to its terms For the purpose of making an *assessment, a statement in a declaration under this Subdivision has effect according to its terms, despite the provisions of this Act outside of this Division. History S 165-50 substituted by No 39 of 2012, s 3 and Sch 1 item 122, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 165-50 formerly read: 165-50 GST or refund payable in accordance with declaration A statement in a declaration under this Subdivision has effect according to its terms, for the purposes of Division 33 (about payments of GST) and Division 35 (about refunds), despite the provisions of this Act outside those Divisions and this Division.

165-55 Commissioner may disregard scheme in making declarations For the purposes of making a declaration under this Subdivision, the Commissioner may: (a) treat a particular event that actually happened as not having happened; and (b) treat a particular event that did not actually happen as having happened and, if appropriate, treat the event as: (i) having happened at a particular time; and (ii) having involved particular action by a particular entity; and (c) treat a particular event that actually happened as: (i) having happened at a time different from the time it actually happened; or (ii) having involved particular action by a particular entity (whether or not the event actually involved any action by that entity).

165-60 One declaration may cover several tax periods and importations To avoid doubt, statements relating to different tax periods and different *taxable importations may be included in a single declaration under this Subdivision.

165-65 Commissioner must give copy of declaration to entity affected (1) The Commissioner must give a copy of a declaration under this Subdivision to the entity whose *net amount or GST liability is stated in the declaration. (2) A failure to comply with subsection (1) does not affect the validity of the declaration.

(Subdivision 165-C heading repealed) History Subdiv 165-C (heading) repealed by No 58 of 2006, s 3 and Sch 7 item 5, effective 22 June 2006. The heading formerly read: Subdivision 165-C — Penalties for getting GST benefits from schemes

165-80 Penalty (Repealed by No 92 of 2000) History S 165-80 repealed by No 92 of 2000, s 3 and Sch 9 item 8, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. S 165-80 formerly read: 165-80 Penalty (1) The avoider mentioned in section 165-5 must pay the Commonwealth a penalty. (2) The amount of the penalty is worked out as follows: Method statement Step 1. For each tax period for which a declaration under section 165-40 states as the avoider's *net amount, an amount exceeding the amount that would be the avoider's *net amount apart from the statement, work out the excess. Step 2. For each *taxable importation (or event stated by the declaration to be a *taxable importation) for which the declaration states as the amount of GST, an amount exceeding the amount that would be the amount of GST apart from the statement, work out the excess. Step 3. Total all the excesses worked out under Steps 1 and 2. Step 4. Double the total from Step 3. (3) The penalty is in addition to any payment the avoider must make apart from this section. (4) Part VI of the Taxation Administration Act 1953 applies to the penalty in the same way as it applies to penalty an entity is liable to pay under that Part. Note: That Part deals with remission, notice, payment and recovery of penalty (among other things).

Division 168 — Tourist refund scheme 168-1 What this Division is about

If you take goods overseas as accompanied baggage, or you are a resident of an external Territory and send goods home, you may be entitled to a refund of the GST that was payable on the supply of the goods to you.

History S 168-1 amended by No 20 of 2010, s 3 and Sch 2 item 5, by inserting “or you are a resident of an external Territory and send goods home,” after “baggage,”, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010.

168-5 Tourist refund scheme Exporting goods as accompanied baggage (1) If: (a) you make an acquisition of goods the supply of which to you is a *taxable supply; and (b) the acquisition is of a kind specified in the regulations; and (c) you leave the indirect tax zone, and export the goods from the indirect tax zone as accompanied baggage, in the circumstances specified in the regulations; the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to: (d) the amount of the GST payable on the taxable supply; or (e) such proportion of that amount of GST as is specified in the regulations.

Resident of external Territory sending goods home (1A) If: (a) you make an acquisition of goods the supply of which to you is a *taxable supply; and (b) the acquisition is of a kind specified in the regulations; and (c) at the time of the acquisition, you are an individual to whom one of the following subparagraphs applies: (i) you reside in an external Territory; (ii) your domicile is in an external Territory; (iii) you have actually been in an external Territory, continuously or intermittently, during more than half of the last 12 months; and (d) at the time of the acquisition, you are not *registered or *required to be registered; and (e) you leave the indirect tax zone, and export the goods to the external Territory: (i) in circumstances not covered by paragraph (1)(c); and (ii) in circumstances specified in the regulations; the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to: (f) the amount of the GST payable on the taxable supply; or (g) such proportion of that amount of GST as is specified in the regulations. History S 168-5(1A) inserted by No 20 of 2010, s 3 and Sch 2 item 7, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010.

Paying the refund (2) An amount payable under this section is payable within the period and in the manner specified in the regulations. History S 168-5(2) amended by No 20 of 2010, s 3 and Sch 2 item 9, by substituting “An amount payable under this section” for “The amount”, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010.

You may be found not to be a resident of an external Territory

(3) Subparagraph (1A)(c)(ii) does not apply to you if the Commissioner is satisfied that your permanent place of abode is outside that external Territory. History S 168-5(3) inserted by No 20 of 2010, s 3 and Sch 2 item 10, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010.

(4) Subparagraph (1A)(c)(iii) does not apply to you if the Commissioner is satisfied: (a) that your usual place of abode is outside that external Territory; and (b) that you do not intend to take up residence in that Territory. History S 168-5(4) inserted by No 20 of 2010, s 3 and Sch 2 item 10, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010. History S 168-5 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

168-10 Supplies later found to be GST-free supplies (1) If: (a) you are paid an amount under subsection 168-5(1A) for a supply; and (b) the supply is or becomes a *GST-free supply; you become liable to repay the amount (the recoverable amount) to the Commonwealth on the later of the following days (the due day): (c) the day you were paid the recoverable amount; (d) the day the supply becomes a GST-free supply. (2) You are liable to pay general interest charge on the whole, or any part, of the recoverable amount that remains unpaid after the due day for each day in the period that: (a) starts on the due day; and (b) finishes at the end of the last day at the end of which any of the following remains unpaid: (i) the recoverable amount; (ii) general interest charge on any of the recoverable amount. History S 168-10 inserted by No 20 of 2010, s 3 and Sch 2 item 11, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010.

Division 171 — Customs security etc. given on taxable importations 171-1 What this Division is about

Security or undertakings can be required under the Customs Act 1901 before a temporary import is permitted. In these cases, this Division delays the requirement to pay assessed GST on the importation.

History S 171-1 amended by No 39 of 2012, s 3 and Sch 1 item 123, by substituting “assessed GST” for “GST”, applicable in relation to payments

and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

171-5 Security or undertaking given under section 162 or 162A of the Customs Act (1) An amount of *assessed GST on a *taxable importation of goods is not payable if: (a) a security or undertaking described in section 162 of the Customs Act 1901 has been given; and (b) the provisions of the regulations mentioned in paragraph 162(3)(a) of that Act are complied with; and (c) either: (i) the goods are exported within the relevant period mentioned in paragraph 162(3)(b) of that Act; or (ii) one or more of the circumstances or conditions specified in the regulations mentioned in paragraph 162(3)(b) of that Act apply in relation to the goods. Note: Section 162 of the Customs Act 1901 allows delivery of imported goods if the importer gives a security or undertaking to pay any customs duty, assessed GST and assessed luxury car tax relating to the importation. History S 171-5(1) amended by No 39 of 2012, s 3 and Sch 1 items 124 and 125, by substituting “*assessed GST” for “GST” and “assessed GST and assessed luxury car tax” for “GST and luxury car tax” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 171-5(1) amended by No 156 of 2000, s 3 and Sch 2 item 10, by substituting para (c), applicable to importations into Australia on or after 1 July 2000. Para (c) formerly read: (c) the goods are exported within the relevant period mentioned in paragraph 162(3)(b) of that Act. S 171-5(1) substituted by No 176 of 1999, s 3 and Sch 1 item 122, effective 1 July 2000. S 171-5(1) formerly read: (1) If: (a) you make a *taxable importation of goods; and (b) a security or undertaking has been given under section 162 or 162A of the Customs Act 1901 for the payment of *customs duty on the goods; any amount of GST on the importation is not payable while, under subsection 162(3) or 162A(5) of that Act (as the case requires), customs duty is not payable on the goods.

(1A) An amount of *assessed GST on a *taxable importation of goods is not payable if: (a) a security or undertaking described in section 162A of the Customs Act 1901 has been given; and (b) the goods are not dealt with in contravention of regulations made for the purposes of that section; and (c) one or more of the following applies: (i) the goods are exported within the relevant period mentioned in paragraph 162A(5)(b) of that Act; (ii) if the goods are described in subsection 162A(5A) of that Act — the goods are exported before the end of the relevant day mentioned in paragraph 162A(5A)(b) of that Act; (iii) one or more of the circumstances or conditions specified in the regulations mentioned in paragraph 162A(5)(b) of that Act apply in relation to the goods. Note: Section 162A of the Customs Act 1901 allows delivery of imported goods if the importer gives a security or undertaking to pay any customs duty, assessed GST and assessed luxury car tax relating to the importation. History S 171-5(1A) amended by No 39 of 2012, s 3 and Sch 1 items 126 and 127, by substituting “*assessed GST” for “GST” and “assessed GST

and assessed luxury car tax” for “GST and luxury car tax” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 171-5(1A) amended by No 156 of 2000, s 3 and Sch 2 item 11, by substituting para (c), applicable to importations into Australia on or after 1 July 2000. Para (c) formerly read: (c) either: (i) the goods are exported within the relevant period mentioned in paragraph 162A(5)(b) of that Act; or (ii) if the goods are described in subsection 162A(5A) — the goods are exported before the end of the relevant day mentioned in paragraph 162A(5A)(b). S 171-5(1A) inserted by No 176 of 1999, s 3 and Sch 1 item 122, effective 1 July 2000.

(2) This section has effect despite section 33-15 (which is about payments of amounts of assessed GST on importations). History S 171-5(2) amended by No 39 of 2012, s 3 and Sch 1 item 128, by substituting “assessed GST” for “GST”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Chapter 5 — Miscellaneous

Part 5-1 — Miscellaneous Division 176 — Endorsement of charities etc. History Div 176 substituted by No 169 of 2012, s 3 and Sch 2 item 123, effective 3 December 2012. No 169 of 2012, s 3 and Sch 2 items 124 and 125 contained the following transitional provisions: 124 Transitional provision — endorsements as charities An entity that, just before 3 December 2012, was endorsed: (a) as a charitable institution under subsection 176-1(1) of the A New Tax System (Goods and Services Tax) Act 1999; or (b) as a trustee of a charitable fund under subsection 176-5(1) of that Act; is taken, from 3 December 2012, to have been endorsed as a charity under subsection 176-1(1) of that Act, as amended. 125 Transitional provision — applications for endorsement An application for endorsement: (a) made under paragraph 176-1(1)(b) or 176-5(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 before 3 December 2012; and (b) not withdrawn or finally dealt with before 3 December 2012; is taken, from 3 December 2012, to have been made under paragraph 176-1(1)(b) of that Act as amended. Div 176 formerly read: Division 176 — Endorsement of charitable institutions etc. 176-1 Endorsement by Commissioner as charitable institution (1) The Commissioner must endorse an entity as a charitable institution if: (a) the entity is entitled to be endorsed as a charitable institution (see subsection (2)); and (b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953. (2) An entity is entitled to be endorsed as a charitable institution if the entity: (a) is a charitable institution; and (b) has an *ABN. S 176-1 inserted by No 95 of 2004, s 3 and Sch 10 item 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of sec 176-5.

176-5 Endorsement by Commissioner as trustee of a charitable fund (1) The Commissioner must endorse an entity as a trustee of a charitable fund if: (a) the entity is entitled to be endorsed as a trustee of a charitable fund (see subsection (2)); and (b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953. (2) An entity is entitled to be endorsed as a trustee of a charitable fund if the entity: (a) is a trustee of a charitable fund; and (b) has an *ABN. S 176-5 inserted by No 95 of 2004, s 3 and Sch 10 item 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. Act No 95 of 2004, s 3 and Sch 10 item 44, contained the following transitional provision: Transitional — GST and FBT endorsements (1) This item applies in relation to an entity if: (a) immediately before 1 July 2005, the entity was endorsed under section 30-120 or section 50-105 of the Income Tax Assessment Act 1997; and (b) the entity failed to notify the Commissioner in writing before 1 July 2005 that it chose not to have this item apply to it. (2) The entity is taken to have made an application to the Commissioner under section 426-15 in Schedule 1 to the Taxation Administration Act 1953 for whichever of these kinds of endorsement is most appropriate for the entity: (a) endorsement as a charitable institution under subsection 176-1(1) of the A New Tax System (Goods and Services Tax) Act 1999; (b) endorsement as a trustee of a charitable fund under subsection 176-5(1) of the A New Tax System (Goods and Services Tax) Act 1999. (3) The entity is taken to have made an application to the Commissioner under section 426-15 in Schedule 1 to the Taxation Administration Act 1953 for whichever of these kinds of endorsement is most appropriate for the entity: (a) endorsement as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986; (b) endorsement for the operation of a public benevolent institution under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986; (c) endorsement as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986; (d) endorsement under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 as a charitable institution covered by paragraph 65J(1)(baa) of that Act.

176-1 Endorsement by Commissioner as charity (1) The Commissioner must endorse an entity as a charity if: (a) the entity is entitled to be endorsed as a charity (see subsection (2)); and (b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953. (2) An entity is entitled to be endorsed as a charity if the entity: (a) is an *ACNC-registered charity; and (b) has an *ABN. History S 176-1 substituted by No 169 of 2012, s 3 and Sch 2 item 123, effective 3 December 2012. For transitional provisions and former wording, see history note under Div 176 heading.

Division 177 — Miscellaneous 177-1 Commonwealth etc. not liable to pay GST (1) The Commonwealth and *untaxable Commonwealth entities are not liable to pay GST payable under this Act. However, it is the Parliament’s intention that the Commonwealth and untaxable Commonwealth entities should: (a) be notionally liable to pay GST payable under this Act; and (b) be notionally entitled to input tax credits arising under this Act; and (c) notionally have *adjustments arising under this Act. History S 177-1(1) amended by No 58 of 2006, s 3 and Sch 7 items 6 and 7, by substituting “*untaxable Commonwealth entities” for “*Commonwealth entities” and substituting “untaxable Commonwealth entities should” for “Commonwealth entities should”, effective 22 June 2006.

(2) The *Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or an *untaxable Commonwealth entity. History S 177-1(2) amended by No 58 of 2006, s 3 and Sch 7 item 8, by substituting “an *untaxable Commonwealth entity” for “a *Commonwealth entity”, effective 22 June 2006.

(2A) The directions given under subsection (2) may also take account of the provisions of the A New Tax System (Goods and Services Tax Transition) Act 1999. History S 177-1(2A) inserted by No 176 of 1999, s 3 and Sch 1 item 123, effective 1 July 2000.

(3) Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law. (4) If the Commonwealth or an *untaxable Commonwealth entity is notionally liable to pay GST for a supply made to another entity (other than the Commonwealth or an untaxable Commonwealth entity), the *GST law applies in relation to the other entity as if:

(a) the supply were a *taxable supply to that entity; and (b) the amount of GST for which the Commonwealth or an untaxable Commonwealth entity is notionally liable for the supply is treated as the amount of GST payable for the supply. History S 177-1(4) amended by No 58 of 2006, s 3 and Sch 7 items 9 and 10, by substituting “an *untaxable Commonwealth entity” for “a *Commonwealth entity” (first occurring) and substituting “an untaxable Commonwealth entity” for “a *Commonwealth entity” (second and third occurring), effective 22 June 2006.

(5) Untaxable Commonwealth entity means a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013) that cannot be made liable to taxation by a law of the Commonwealth. History S 177-1(5) substituted by No 36 of 2015, s 3 and Sch 5 item 2, effective 14 April 2015. No 36 of 2015, s 3 and Sch 5 items 74–77, contain the following transitional and application provisions: Part 2 — Transitional and application provisions 74 Corporate and strategic plans An amendment made by an item of this Schedule that relates to a corporate plan or a strategic plan (however described) applies in relation to reporting periods that commence on or after 1 July 2015. 75 Annual reports An amendment made by an item of the Schedule that relates to an annual report applies in relation to reporting periods that commence on or after 1 July 2014. 76 Disclosing interests (1) This item applies if: (a) before this item commences, a person discloses an interest in accordance with a provision in an Act; and (b) the provision is: (i) amended; or (ii) repealed; or (iii) repealed and substituted; by an item of this Schedule. (2) The person is taken to have disclosed the interest in accordance with section 29 of the Public Governance, Performance and Accountability Act 2013 and rules made for the purposes of that section. 77 Saving instruments in force at commencement (1) This item applies if: (a) a provision of an Act provides that an instrument (whether or not a legislative instrument) may be made under, or for the purposes of, the provision; and (b) an instrument made under, or for the purposes of, the provision is in force immediately before the commencement of this Schedule; and (c) the provision is: (i) amended; or (ii) repealed and substituted; by an item of this Schedule; and (d) after the provision has been amended or repealed and substituted, the provision still provides in the same or similar terms that an instrument may be made under, or for the purposes of, the provision. (2) If the provision is amended, the amendment referred to in subparagraph (1)(c)(i) does not affect the continuity of the instrument. (3) If the provision is repealed and substituted, the instrument is taken, after the commencement of this Schedule, to have been made under, or for the purposes of, the provision as substituted. S 177-1(5) formerly read: (5) Untaxable Commonwealth entity means: (a) an Agency (within the meaning of the Financial Management and Accountability Act 1997); or (b) a Commonwealth authority (within the meaning of the Commonwealth Authorities and Companies Act 1997); that cannot be made liable to taxation by a Commonwealth law. S 177-1(5) substituted by No 58 of 2006, s 3 and Sch 7 item 11, effective 22 June 2006. S 177-1(5) formerly read: (5) Commonwealth entity means:

(a) an Agency (within the meaning of the Financial Management and Accountability Act 1997); or (b) a Commonwealth authority (within the meaning of the Commonwealth Authorities and Companies Act 1997); that cannot be made liable to taxation by a Commonwealth law.

177-3 Acquisitions from State or Territory bodies where GST liability is notional If: (a) an *Australian government agency, other than the Commonwealth or an *untaxable Commonwealth entity, makes a supply to another entity; and (b) the agency is not liable for GST on the supply, but an amount relating to the agency's notional liability for GST on the supply is included in the *consideration for the supply; the *GST law applies in relation to the other entity as if: (c) the supply were a *taxable supply to that entity; and (d) the amount of GST for which the agency is notionally liable on the supply is the amount of GST payable on the supply. History S 177-3 amended by No 58 of 2006, s 3 and Sch 7 item 12, by substituting “an *untaxable Commonwealth entity” for “a *Commonwealth entity” in para (a), effective 22 June 2006.

177-5 Cancellation of exemptions from GST (1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay GST payable under this Act. (2) The cancellation does not apply if the provision of the other Act: (a) commences after this section commences; and (b) refers specifically to GST payable under this Act.

177-10 Ministerial determinations (1) The *Aged Care Minister may, by legislative instrument, make a determination for the purposes of: (a) (Repealed by No 176 of 1999) (b) paragraph 38-25(2)(b); or (c) paragraph 38-25(3)(b); or (ca) paragraph 38-25(3B)(a); or (d) paragraph 38-30(4)(b). History S 177-10(1) amended by No 58 of 2006, s 3 and Sch 7 item 222, by inserting “, by legislative instrument,” after “Minister may”, effective 22 June 2006. S 177-10(1) amended by No 143 of 2004, s 3 and Sch 1 item 7, by inserting para (ca), effective 14 December 2004. For application provisions, see note under s 38-25(3). S 177-10(1) amended by No 176 of 1999, s 3 and Sch 1 item 124, by repealing para (a), effective 1 July 2000. Para (a) formerly read: (a) paragraph 38-15(c); or

(2) The *Child Care Minister may, by legislative instrument, make a determination for the purposes of section 38-150. History

S 177-10(2) amended by No 22 of 2017, s 3 and Sch 3 item 8, by substituting “section 38-150” for “paragraph 38-150(e)”, effective 5 April 2017. S 177-10(2) amended by No 58 of 2006, s 3 and Sch 7 item 223, by inserting “, by legislative instrument,” after “Minister may”, effective 22 June 2006.

(3) The *Student Assistance Minister may, by legislative instrument, make a determination under: (a) paragraphs (a) and (b) of the definition of adult and community education course in the Dictionary; or (b) paragraph (b) of the definition of primary course in the Dictionary; or (c) paragraph (b) of the definition of secondary course in the Dictionary; or (d) paragraph (b) of the definition of tertiary course in the Dictionary. History S 177-10(3) amended by No 15 of 2017, s 3 and Sch 4 item 9, by substituting “*Student Assistance Minister” for “*Education Minister”, effective 1 April 2017. S 177-10(3) amended by No 58 of 2006, s 3 and Sch 7 item 224, by inserting “, by legislative instrument,” after “Minister may”, effective 22 June 2006.

(4) The *Health Minister may, by legislative instrument, make a determination for the purposes of: (a) paragraph 38-15(c); or (b) subsection 38-47(1); or (c) paragraph 38-50(5)(b). History S 177-10(4) amended by No 58 of 2006, s 3 and Sch 7 item 225, by inserting “, by legislative instrument,” after “Minister may”, effective 22 June 2006.

(5) The *Disability Services Minister may, by legislative instrument, make a determination for the purposes of paragraph 38-38(d). History S 177-10(5) inserted by No 124 of 2013, s 3 and Sch 9 item 2, applicable in relation to supplies made on or after the commencement of section 37 of the National Disability Insurance Scheme Act 2013 [1 July 2013]. Former s 177-10(5) repealed by No 58 of 2006, s 3 and Sch 7 item 226, effective 22 June 2006. S 177-10(5) formerly read: (5) A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

(6) Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to determinations made under subsection (5) of this section. History S 177-10(6) substituted by No 126 of 2015, s 3 and Sch 1 item 22, effective 5 March 2016. S 177-10(6) formerly read: (6) Despite subsection 12(2) of the Legislative Instruments Act 2003, determinations made under subsection (5) of this section may be expressed to take effect from a date before the determinations are registered under that Act. S 177-10(6) inserted by No 124 of 2013, s 3 and Sch 9 item 2, applicable in relation to supplies made on or after the commencement of section 37 of the National Disability Insurance Scheme Act 2013 [1 July 2013].

177-11 Delegation by Aged Care Secretary 177-11 The *Aged Care Secretary may, in writing, delegate his or her powers under paragraph 38-25(3B) (b) to: (a) a person in relation to whom there is in force a delegation by the Aged Care Secretary of functions under subsection 96-2(5) of the Aged Care Act 1997; or

(b) a person: (i) who is a person of a kind specified in a determination that is in force and that is made by the *Aged Care Minister for the purposes of paragraph 38-25(3B)(a); and (ii) whom the Aged Care Secretary is satisfied is qualified and experienced to make assessments of the kind referred to in paragraph 38-25(3B)(b). History S 177-11 inserted by No 143 of 2004, s 3 and Sch 1 item 8, effective 14 December 2004. For application provisions, see note under s 3825(3).

177-12 GST implications of references to price, value etc. in other Acts (1) In any Act, unless the contrary intention appears, a reference to a *price relating to a supply, or proposed supply, is taken to include the *net GST (if any) that is, or would be, payable by an entity making the supply. (2) Subsection (1) applies in relation to: (a) any fee or charge made, or required to be made; or (b) any *consideration provided, or required to be provided; for or in connection with the supply in the same way that it applies to a *price relating to a supply. (3) In any Act, unless the contrary intention appears, a reference to the value relating to a thing is taken not to include the GST (if any) that would be payable if an entity were to make a supply of the thing. (4) This section does not apply to: (a) this Act; or (b) the *ITAA 1997; or (c) the *Wine Tax Act; or (d) the A New Tax System (Luxury Car Tax) Act 1999; or (e) Schedule 1 to the Taxation Administration Act 1953; or (f) the Income Tax Assessment Act 1936; or (g) the Fringe Benefits Tax Assessment Act 1986; or (h) the Petroleum Resource Rent Tax Assessment Act 1987. (i) (Repealed by No 96 of 2014) History S 177-12(4) amended by No 96 of 2014, s 3 and Sch 1 items 7 and 8, by substituting “1987.” for “1987; or” in para (h) and repealing para (i), effective 30 September 2014. No 96 of 2014, s 3 and Sch 1 items 122–124 contain the following transitional provisions: Part 3 — Transitional provisions 122 Objects 122 The objects of this Part are: (a) to provide for the winding-up of the minerals resource rent tax; and (b) to ensure the administration, collection and recovery of the minerals resource rent tax for the MRRT years ending on or before the day this Schedule commences; and (c) to continue taxpayers’ rights and obligations relating to MRRT years ending before that commencement. 123 Effect of repeals and amendments on preceding MRRT years 123(1) Despite the repeals and amendments made by this Schedule, the Acts amended or repealed continue to apply, after the commencement of this Schedule, in relation to any MRRT year ending on or before the day this Schedule commences as if those repeals and amendments had not happened. 123(2) For the purposes of that continued application, any MRRT year that: (a) started before the commencement of this Schedule; and

(b) would, apart from this subitem, end on or after that commencement; is taken to end on the day this Schedule commences. 123(3) To avoid doubt, for the purposes of that continued application, section 190-20 of the Minerals Resource Rent Tax Act 2012 applies in relation to an MRRT year referred to in subitem (2) whether or not the MRRT year is an accounting period referred to in section 190-10 of that Act. Note 1: Section 190-20 of the Minerals Resource Rent Tax Act 2012 (to the extent that it continues to apply because of this item) will adjust threshold amounts under that Act in relation to the final MRRT year. Note 2: Subsection 115-110(2) in Schedule 1 to the Taxation Administration Act 1953 (to the extent that it continues to apply because of this item) will adjust instalment quarters under that Act in relation to the final MRRT year.

124 Continuation of Commissioner’s power to make certain legislative instruments 124(1) Despite the repeal by this Act of section 117-5 in Schedule 1 to the Taxation Administration Act 1953, the Commissioner’s power under subsection 117-5(5) in that Schedule to make legislative instruments continues after that repeal. 124(2) This item does not affect any other powers of the Commissioner under Schedule 1 to the Taxation Administration Act 1953, as it continues to apply because of item 123 of this Schedule. Para (i) formerly read: (i) the Minerals Resource Rent Tax Act 2012. S 177-12(4) amended by No 14 of 2012, s 3 and Sch 3 item 2, by inserting para (i), effective 1 July 2012. S 177-12(4) amended by No 39 of 2012, s 3 and Sch 4 item 8, by substituting “*Wine Tax Act” for “A New Tax System (Wine Equalisation Tax) Act 1999” in para (c), effective 15 April 2012. S 177-12(4) amended by No 12 of 2012, s 3 and Sch 6 item 70, by substituting “*ITAA 1997” for “Income Tax Assessment Act 1997” in para (b), effective 21 March 2012. S 177-12 inserted by No 177 of 1999, s 3 and Sch 1 item 116, effective 1 July 2000.

177-15 Regulations The Governor-General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

177-20 Review of provisions relating to offshore supplies of low value goods (1) By the day after this section commences, the Productivity Minister must, under Part 3 of the Productivity Commission Act 1998, refer to the Productivity Commission for inquiry the matter of the amendments to this Act made by the amending Act, including: (a) the effectiveness of the amendments; and (b) whether models for collecting goods and services tax in relation to *offshore supplies of low value goods other than the amendments might be suitable (including evaluation of the effects of the models on Australian small businesses and *consumers); and (c) any other aspect the Productivity Commission considers relevant to the implementation of the amendments. (2) In referring the matter to the Productivity Commission for inquiry, the Productivity Minister must: (a) under paragraph 11(1)(a) of the Productivity Commission Act 1998, require the Productivity Commission to hold hearings for the purposes of the inquiry; and (b) under paragraph 11(1)(b) of that Act, specify the period ending on 31 October 2017 as the period within which the Productivity Commission must submit its report on the inquiry; and (c) under paragraph 11(1)(d) of that Act, require the Productivity Commission to make recommendations in relation to the matter referred to in subsection (1). Note: Under section 12 of the Productivity Commission Act 1998, the Productivity Minister must cause a copy of the Productivity Commission’s report to be tabled in each House of the Parliament.

(3) The Productivity Minister must not withdraw the reference before the Productivity Minister has

received the report. (4) For the purposes of paragraph 6(1)(a) of the Productivity Commission Act 1998, the matter mentioned in subsection (1) is taken to be a matter relating to industry, industry development and productivity. (5) In this section: amending Act means the Treasury Laws Amendment (GST Low Value Goods) Act 2017. Productivity Minister means the Minister administering the Productivity Commission Act 1998. History S 177-20 inserted by No 77 of 2017, s 3 and Sch 1 item 53A, effective 1 July 2017. For application provisions, see note under Div 146 heading.

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 (1) These all form part of this Act: • the headings to the Chapters, Parts, Divisions and Subdivisions of this Act; • *explanatory sections; • the headings to the sections and subsections of this Act; • the headings for groups of sections of this Act (group headings); • the notes and examples (however described) that follow provisions of this Act. (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.

182-5 What does not form part of this Act These do not form part of this Act: • footnotes and endnotes; • Tables of Subdivisions.

182-10 Explanatory sections, and their role in interpreting this Act (1) An explanatory section is: (a) any section that is the first section in a Division and that has as its heading ``What this Division is about''; or (b) any section in Chapter 1 (other than sections 1-1 and 1-2); or (c) any section in Division 5 or 37; or (d) any section that is the last section in a Division or Subdivision of Chapter 2 and that has a checklist of special rules in Chapter 4; or (e) any section that a note states to be an explanatory section. (2) Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section may only be considered: (a) in determining the purpose or object underlying the provision; or (b) to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or (c) in determining the provision's meaning if the provision is ambiguous or obscure; or (d) in determining the provision's meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.

182-15 Schedules 1, 2 and 3

The second columns of the tables in Schedules 1, 2 and 3 are not operative. In interpreting an item in those tables, or any other operative provision, those columns may only be considered for a purpose for which an *explanatory section may be considered under subsection 182-10(2). History S 182-15 amended by No 176 of 1999, s 3 and Sch 1 item 126, by substituting ``Schedules 1, 2 and 3'' for ``Schedules 1 and 2'', effective 1 July 2000.

Part 6-2 — Meaning of some important concepts Division 184 — Meaning of entity 184-1 Entities (1) Entity means any of the following: (a) an individual; (b) a body corporate; (c) a corporation sole; (d) a body politic; (e) a *partnership; (f) any other unincorporated association or body of persons; (g) a trust; (h) a *superannuation fund. Note: The term “entity” is used in a number of different but related senses. It covers all kinds of legal persons. It also covers groups of legal persons, and other things, that in practice are treated as having a separate identity in the same way as a legal person does. History S 184-1(1) amended by No 4 of 2007, s 3 and Sch 2 item 25, by substituting “individual” for “*individual” in para (a), effective 19 February 2007.

(1A) Paragraph (1)(f) does not include a *non-entity joint venture. History S 184-1(1A) inserted by No 92 of 2000, s 3 and Sch 7 item 20, effective 1 July 2000.

(2) The trustee of a trust or of a *superannuation fund is taken to be an entity consisting of the person who is the trustee, or the persons who are the trustees, at any given time. Note 1: This is because a right or obligation cannot be conferred or imposed on an entity that is not a legal person. Note 2: The entity that is the trustee of a trust or fund does not change merely because of a change in the person who is the trustee of the trust or fund, or persons who are the trustees of the trust or fund. History S 184-1(2) amended by No 19 of 2010, s 3 and Sch 1 items 14 and 15, by substituting “Note 1” for “Note” in the note and inserting Note 2, effective 24 March 2010.

(3) A legal person can have a number of different capacities in which the person does things. In each of those capacities, the person is taken to be a different entity. Example: In addition to his or her personal capacity, an individual may be: • sole trustee of one or more trusts; and • one of a number of trustees of a further trust. In his or her personal capacity, he or she is one entity. As trustee of each trust, he or she is a different entity. The trustees of the

further trust are a different entity again, of which the individual is a member.

(4) If a provision refers to an entity of a particular kind, it refers to the entity in its capacity as that kind of entity, not to that entity in any other capacity. Example: A provision that refers to a company does not cover a company in a capacity as trustee, unless it also refers to a trustee.

Note: For GST purposes, non-profit sub-entities are treated as entities (see Division 63), and government entities can be treated as entities (see Division 149). History S 184-1 amended by No 177 of 1999, s 3 and Sch 1 item 117, by inserting the Note, effective 1 July 2000.

184-5 Supplies etc. by partnerships and other unincorporated bodies (1) For the avoidance of doubt, a supply, acquisition or importation made by or on behalf of a partner of a *partnership in his or her capacity as a partner: (a) is taken to be a supply, acquisition or importation made by the partnership; and (b) is not taken to be a supply, acquisition or importation made by that partner or any other partner of the partnership. Note: Section 444-30 in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of partners for the obligations imposed on a partnership under the GST law. History S 184-5(1) amended by No 73 of 2006, s 3 and Sch 5 item 135, by substituting “Section 444-30 in Schedule 1 to” for “Section 50 of” in the note, effective 1 July 2006.

(2) For the avoidance of doubt, a supply, acquisition or importation made by or on behalf of one or more members of the committee of management of an unincorporated association or body of persons (other than a *partnership), in their capacity as members of that committee: (a) is taken to be a supply, acquisition or importation made by the body; and (b) is not taken to be a supply, acquisition or importation made by any members of the association or body. Note: Section 444-5 in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of members of committees of management for the obligations imposed on an unincorporated association or body of persons under the GST law. History S 184-5(2) amended by No 73 of 2006, s 3 and Sch 5 item 136, by substituting “Section 444-5 in Schedule 1 to” for “Section 52 of” in the note, effective 1 July 2006. S 184-5 inserted by No 177 of 1999, s 3 and Sch 1 item 118, effective 1 July 2000.

Former Division 186 — Meaning of approved form History Div 186 repealed by No 176 of 1999, s 3 and Sch 1 item 127, effective 1 July 2000.

186-1 Approved forms 186 (Repealed by No 176 of 1999) History S 186-1 repealed by No 176 of 1999, s 3 and Sch 1 item 127, effective 1 July 2000. S 186-1 formerly read:

186-1 Approved forms (1) A notice, application or other document is in the approved form if: (a) it is in the form approved in writing by the Commissioner in relation to that kind of notice, application or other document; and (b) it contains the information that the form requires, and such further information as the Commissioner requires; and (c) it is lodged at the place and in the manner that the Commissioner requires. (2) The Commissioner may combine in the same approved form more than one notice, application or other document.

Division 188 — Meaning of GST turnover History Div 188 (heading) substituted by No 80 of 2007, s 3 and Sch 2 item 35, applicable to net amount for tax periods starting on or after 1 July 2007. The heading formerly read: Division 188 — Meaning of annual turnover

188-1 What this Division is about In some important respects, the way that this Act applies to you depends on your GST turnover. There are several turnover thresholds, and whether your GST turnover meets a particular turnover threshold, or whether it does not exceed a particular turnover threshold, can determine how this Act applies to you.

History S 188-1 amended by No 80 of 2007, s 3 and Sch 2 item 36, by substituting “GST turnover” for “annual turnover” (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

188-5 Explanation of the turnover thresholds This table specifies the turnover thresholds and indicates how they affect the operation of this Act. Turnover thresholds Item

This turnover threshold …

Is relevant to working out:

1

Registration turnover threshold whether you are required to be registered (see section 235).

.................................... 2

Tax period turnover threshold

whether tax periods must be monthly (see section 27-15).

.................................... 3

Cash accounting turnover threshold

whether you can elect to account on a cash basis (see section 29-40)

.................................... 4

Electronic lodgment turnover threshold

whether you must lodge GST returns electronically (see section 31-25); whether you must pay amounts of GST electronically (see section 33-10).

.................................... 4AA

Small enterprise turnover threshold

whether you can choose to apply a simplified accounting method as a small enterprise entity (see section 123-7)

.................................... 4A

Annual apportionment turnover whether you can make an annual apportionment election threshold (see subsection 131-5(2))

.................................... 5

Instalment turnover threshold

whether you can elect to pay GST by instalments (see subsection 162-5(2))

Note 1: The provisions referred to in the table indicate if the issue in relation to the turnover threshold in question is whether the threshold is met, or whether the threshold is not exceeded. Note 2: Items 3, 4A and 5 of the table apply to you only if you do not carry on a business. Note 3: This section is an explanatory section. History S 188-5 amended by No 112 of 2007, s 3 and Sch 1 item 14, by inserting table item 4AA, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 188-5 amended by No 80 of 2007, s 3 and Sch 2 item 37, by substituting notes 2 and 3 for note 2, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. Note 2 formerly read: Note 2: This section is an explanatory section.

S 188-5 amended by No 134 of 2004, s 3 and Sch 2 item 17, by inserting table item 4A, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 188-5 amended by No 73 of 2001, s 3 and Sch 1 item 30, by inserting table item 5, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

188-10 Whether your GST turnover meets, or does not exceed, a turnover threshold (1) You have a GST turnover that meets a particular *turnover threshold if: (a) your *current GST turnover is at or above the turnover threshold, and the Commissioner is not satisfied that your *projected GST turnover is below the turnover threshold; or (b) your projected GST turnover is at or above the turnover threshold. History S 188-10(1) amended by No 80 of 2007, s 3 and Sch 2 items 39 and 40, by substituting “a GST turnover” for “an annual turnover” and substituting “GST turnover” for “annual turnover” (wherever occurring) in paras (a) and (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2) You have a GST turnover that does not exceed a particular *turnover threshold if: (a) your *current GST turnover is at or below the turnover threshold, and the Commissioner is not satisfied that your *projected GST turnover is above the turnover threshold; or (b) your projected GST turnover is at or below the turnover threshold. History S 188-10(2) amended by No 80 of 2007, s 3 and Sch 2 items 41 and 42, by substituting “a GST turnover” for “an annual turnover” and substituting “GST turnover” for “annual turnover” (wherever occurring) in paras (a) and (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(3) Each of these is a turnover threshold:

(aaa) the *annual apportionment turnover threshold; (aa) the *cash accounting turnover threshold; (a) the *electronic lodgment turnover threshold; (ab) the *instalment turnover threshold; (b) the *registration turnover threshold; (ba) the *small enterprise turnover threshold; (c) the *tax period turnover threshold. History S 188-10(3) amended by No 112 of 2007, s 3 and Sch 1 item 15, by inserting para (ba), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 188-10(3) amended by No 134 of 2004, s 3 and Sch 2 item 18, by inserting para (aaa), applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. S 188-10(3) amended by No 73 of 2001, s 3 and Sch 1 items 31 and 32, by relettering para (a) (first occurring) as para (aa), and inserting para (ab) before para (b), applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

188-15 Current GST turnover General (1) Your current GST turnover at a time during a particular month is the sum of the *values of all the supplies that you have made, or are likely to make, during the 12 months ending at the end of that month, other than: (a) supplies that are *input taxed; or (b) supplies that are not for *consideration (and are not *taxable supplies under section 72-5); or (c) supplies that are not made in connection with an *enterprise that you *carry on. History S 188-15(1) amended by No 80 of 2007, s 3 and Sch 2 item 44, by substituting “current GST turnover” for “current annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Members of GST groups (2) If you are a *member of a *GST group, your current GST turnover at a time during a particular month is the sum of the *values of all the supplies that you or any other member of the group have made, or are likely to make, during the 12 months, other than: (a) supplies made from one member of the group to another member of the group; or (b) supplies that are *input taxed; or (c) supplies that are not for *consideration (and are not *taxable supplies under section 72-5); or (d) supplies that are not made in connection with an *enterprise that you *carry on. History S 188-15(2) amended by No 80 of 2007, s 3 and Sch 2 item 44, by substituting “current GST turnover” for “current annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Supplies that are disregarded

(3) In working out your current GST turnover, disregard: (a) any supply that is not *connected with the indirect tax zone; and (b) any supply that is connected with the indirect tax zone because of paragraph 9-25(5)(c), unless: (i) the supply is made to an *Australian consumer; and (ii) the supply is not *GST-free; and (iii) the thing to be acquired under the right or option referred to in that paragraph is not goods or *real property; and (c) any supply (other than a supply covered by paragraph (a) or (b)): (i) of a right or option to use *commercial accommodation in the indirect tax zone; and (ii) that is not made in the indirect tax zone; and (iii) that is made through an *enterprise that the supplier does not *carry on in the indirect tax zone; and (d) any *GST-free supply made by a *non-resident that does not make the supply through an *enterprise that the non-resident *carries on in the indirect tax zone. History S 188-15(3) amended by No 52 of 2016, s 3 and Sch 1 item 7, by substituting para (b), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. Para (b) formerly read: (b) any supply that is connected with the indirect tax zone because of paragraph 9-25(5)(c); and S 188-15(3) amended by No 52 of 2016, s 3 and Sch 2 item 21, by inserting para (d), applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. S 188-15(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 188-15(3) amended by No 80 of 2007, s 3 and Sch 2 item 44, by substituting “current GST turnover” for “current annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 188-15(3) substituted by No 77 of 2005, s 3 and Sch 3 item 16C, applicable to supplies made on or after 1 October 2005. No 77 of 2005, s 3 and Sch 3 item 18 contains the following transitional provision: 18 Transitional provision For the purposes of sections 188-15 and 188-20 of the A New Tax System (Goods and Services Tax) Act 1999, in working out an enterprise's current annual turnover, or projected annual turnover, at a time during July, August or September 2005, disregard a supply if: (a) the enterprise through which the supply is made is not carried on in Australia; and (b) the supply: (i) is a supply of a right or option to use commercial accommodation in Australia; and (ii) is not made in Australia. S 188-15(3) formerly read: Supplies must be connected with Australia (3) In working out your current annual turnover, disregard any supplies that are not *connected with Australia. S 188-15(3) inserted by No 176 of 1999, s 3 and Sch 1 item 128, effective 1 July 2000.

188-20 Projected GST turnover General (1) Your projected GST turnover at a time during a particular month is the sum of the *values of all the supplies that you have made, or are likely to make, during that month and the next 11 months, other than: (a) supplies that are *input taxed; or (b) supplies that are not for *consideration (and are not *taxable supplies under section 72-5); or (c) supplies that are not made in connection with an *enterprise that you *carry on.

History S 188-20(1) amended by No 80 of 2007, s 3 and Sch 2 item 46, by substituting “projected GST turnover” for “projected annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Members of GST groups (2) If you are a *member of a *GST group, your projected GST turnover at a time during a particular month is the sum of the *values of all the supplies that you or any other member of the group have made, or are likely to make, during that month and the next 11 months other than: (a) supplies made from one member of the group to another member of the group; or (b) supplies that are *input taxed; or (c) supplies that are not for *consideration (and are not *taxable supplies under section 72-5); or (d) supplies that are not made in connection with an *enterprise that you *carry on. History S 188-20(2) amended by No 80 of 2007, s 3 and Sch 2 item 46, by substituting “projected GST turnover” for “projected annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

Supplies that are disregarded (3) In working out your projected GST turnover, disregard: (a) any supply that is not *connected with the indirect tax zone; and (b) any supply that is connected with the indirect tax zone because of paragraph 9-25(5)(c), unless: (i) the supply is made to an *Australian consumer; and (ii) the supply is not *GST-free; and (iii) the thing to be acquired under the right or option referred to in that paragraph is not goods or *real property; and (c) any supply (other than a supply covered by paragraph (a) or (b)): (i) of a right or option to use *commercial accommodation in the indirect tax zone; and (ii) that is not made in the indirect tax zone; and (iii) that is made through an *enterprise that the supplier does not *carry on in the indirect tax zone; and (d) any *GST-free supply made by a *non-resident that does not make the supply through an *enterprise that the non-resident *carries on in the indirect tax zone. History S 188-20(3) amended by No 52 of 2016, s 3 and Sch 1 item 8, by substituting para (b), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. Para (b) formerly read: (b) any supply that is connected with the indirect tax zone because of paragraph 9-25(5)(c); and S 188-20(3) amended by No 52 of 2016, s 3 and Sch 2 item 21, by inserting para (d), applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. S 188-20(3) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 188-20(3) amended by No 80 of 2007, s 3 and Sch 2 item 46, by substituting “projected GST turnover” for “projected annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 188-20(3) substituted by No 77 of 2005, s 3 and Sch 3 item 16D, applicable to supplies made on or after 1 October 2005. No 77 of 2005, s 3 and Sch 3 item 18 contains the following transitional provision: 18 Transitional provision For the purposes of sections 188-15 and 188-20 of the A New Tax System (Goods and Services Tax) Act 1999, in working out an enterprise’s current annual turnover, or projected annual turnover, at a time during July, August or September 2005, disregard a supply if:

(a) the enterprise through which the supply is made is not carried on in Australia; and (b) the supply: (i) is a supply of a right or option to use commercial accommodation in Australia; and (ii) is not made in Australia. S 188-20(3) formerly read: Supplies must be connected with Australia (3) In working out your projected annual turnover, disregard any supplies that are not *connected with Australia. S 188-20(3) inserted by No 176 of 1999, s 3 and Sch 1 item 129, effective 1 July 2000.

188-22 Settlements of insurance claims to be disregarded In working out your *current GST turnover or your *projected GST turnover, disregard any supply that you have made to the extent that the *consideration for the supply: (a) is a payment of *money or *digital currency, or a supply, by an insurer in settlement of a claim under an *insurance policy; or (aa) is a *CTP dual premium or election payment or supply, a *CTP hybrid payment or supply or a *CTP compensation or ancillary payment or supply; or (b) is a payment of money, or a supply, by an *HIH rescue entity in the circumstances referred to in subsection 78-120(1). Note: Under Subdivision 78-B, your settlements of insurance claims can be treated as constituting supplies by insured entities. History S 188-22 amended by No 118 of 2017, s 3 and Sch 1 item 25, by inserting “or *digital currency” in para (a), effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 188-22 amended by No 80 of 2007, s 3 and Sch 2 item 47, by substituting “GST turnover” for “annual turnover” (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 188-22 amended by No 67 of 2003, s 3 and Sch 11 item 19, by inserting para (aa), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 188-22 amended by No 169 of 2001, s 3 and Sch 5 item 11 (as amended by No 57 of 2002, s 3 and Sch 12 item 57), by substituting the words after “*consideration” for “for the supply is a payment of *money, or a supply, by an insurer in settlement of a claim under an *insurance policy.” applicable: (a) in relation to net amounts for tax periods starting, or that started, on or after 15 March 2001; and (b) in relation to payments and supplies, of a kind referred to in section 78-120 of the A New Tax System (Goods and Services Tax) Act 1999, that are, or have been, made on or after 15 March 2001 to an entity that is neither registered nor required to be registered. S 188-22 inserted by No 176 of 1999, s 3 and Sch 1 item 130, effective 1 July 2000.

188-23 Supplies “reverse charged” under Division 83 or 86 not to be included in a recipient’s GST turnover To avoid doubt, if the GST on a *taxable supply is, under Division 83 or 86, payable by the *recipient of the supply, that supply is disregarded in working out the *current GST turnover or the *projected GST turnover of the recipient. History S 188-23 amended by No 76 of 2017, s 3 and Sch 1 item 8, by inserting “or 86”, effective 27 June 2017. S 188-23 amended by No 80 of 2007, s 3 and Sch 2 items 48 and 49, by substituting the heading with “Supplies “reverse charged” under Division 83 not to be included in a recipient's GST turnover” and substituting “GST turnover” for “annual turnover” (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 188-23 inserted by No 92 of 2000, s 3 and Sch 3 item 13, effective 1 July 2000.

188-24 Supplies to which Subdivision 153-B applies

(1) In working out your *current GST turnover or your *projected GST turnover, you may choose to treat the *value of any *taxable supply that, under subsection 153-55(1), you are taken to make as an intermediary as being an amount equal to the difference between: (a) what is, apart from this section, the value of the supply; and (b) the value of the taxable supply that, under subsection 153-55(2), is taken to be made to you in relation to the taxable supply that you are taken to make. History S 188-24(1) amended by No 20 of 2010, s 3 and Sch 3 item 29, by substituting “intermediary” for “agent”, applicable in relation to supplies and acquisitions made on or after 1 July 2010. S 188-24(1) amended by No 80 of 2007, s 3 and Sch 2 item 50, by substituting “GST turnover” for “annual turnover” (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2) In working out your *current GST turnover or your *projected GST turnover, you may choose to treat the *value of any *taxable supply that, under subsection 153-60(2), you are taken to make as an intermediary as being an amount equal to the difference between: (a) what is, apart from this section, the value of the supply; and (b) 10/11 of the *consideration you provided or are liable to provide for the *creditable acquisition that, under subsection 153-60(1), you are taken to make and that relates to that supply. History S 188-24(2) amended by No 20 of 2010, s 3 and Sch 3 item 29, by substituting “intermediary” for “agent”, applicable in relation to supplies and acquisitions made on or after 1 July 2010. S 188-24(2) amended by No 80 of 2007, s 3 and Sch 2 item 50, by substituting “GST turnover” for “annual turnover” (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2007. S 188-24 inserted by No 92 of 2000, s 3 and Sch 4 item 9, effective 1 July 2000.

188-25 Transfer of capital assets, and termination etc. of enterprise, to be disregarded In working out your *projected GST turnover, disregard: (a) any supply made, or likely to be made, by you by way of transfer of ownership of a capital asset of yours; and (b) any supply made, or likely to be made, by you solely as a consequence of: (i) ceasing to carry on an *enterprise; or (ii) substantially and permanently reducing the size or scale of an enterprise. History S 188-25 amended by No 80 of 2007, s 3 and Sch 2 item 51, by substituting “GST turnover” for “annual turnover”, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

188-30 The value of non-taxable supplies For the purposes only of this Division, the value of a supply that is not a *taxable supply is taken to be 11/10 of what would be the *value of the supply if it were a taxable supply. For the basic rules on the value of taxable supplies, see Subdivision 9-C. History S 188-30 substituted by No 176 of 1999, s 3 and Sch 1 item 131, effective 1 July 2000. S 188-30 formerly read: 188-30 The value of non-taxable supplies For the purposes only of this Division, work out the value of a supply that is not a *taxable supply in the same way that you would work

out the *value of the supply if it were a taxable supply, but without any discount for the amount of GST (if any) payable on the supply. For the basic rules on the value of taxable supplies, see Subdivision 9-C.

188-32 The value of gambling supplies For the purposes only of this Division, the value of all the *gambling supplies that an entity makes during a particular period is taken to be an amount equal to 11 times: (a) the entity's *global GST amount for that period; or (b) if that period is not a tax period — what would have been the entity's global GST amount for the period if that period had been a tax period. History S 188-32 inserted by No 92 of 2000, s 3 and Sch 11 item 12, effective 1 July 2000.

188-35 The value of loans To the extent that a supply is constituted by a loan of *money or *digital currency, any repayment of the principal, and any obligation to repay the principal, is to be disregarded in working out the value of the supply. History S 188-35 amended by No 118 of 2017, s 3 and Sch 1 item 26, by inserting “or *digital currency”, effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. S 188-35 inserted by No 176 of 1999, s 3 and Sch 1 item 132, effective 1 July 2000.

188-40 Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold (1) In working out a *non-resident's *current GST turnover or *projected GST turnover in order to determine whether it meets the *registration turnover threshold, if: (a) the non-resident makes a supply of the services of an employee of the non-resident; and (b) the *recipient of the supply is the non-resident's *100% subsidiary; and (c) the services that the employee performs for the recipient are performed in the indirect tax zone; disregard the supply to the extent that the payments that the non-resident makes to the employee for performing those services would, if they were made by the recipient, be *withholding payments. History S 188-40(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” in para (c), applicable to a tax period that commences on or after 1 July 2015. S 188-40(1) amended by No 80 of 2007, s 3 and Sch 2 item 52, by substituting “GST turnover” for “annual turnover” (wherever occurring), applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

(2) This section does not affect how to work out any *turnover threshold other than the *registration turnover threshold. History S 188-40 inserted by No 156 of 2000, s 3 and Sch 6 item 32, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Division 189 — Exceeding the financial acquisitions threshold

History Div 189 inserted by No 92 of 2000, s 3 and Sch 5 item 7, effective 1 July 2000.

189-1 What this Division is about You can be entitled to input tax credits for your acquisitions relating to financial supplies (even though financial supplies are input taxed) if you do not exceed the financial acquisitions threshold.

History S 189-1 inserted by No 92 of 2000, s 3 and Sch 5 item 7, effective 1 July 2000.

189-5 Exceeding the financial acquisitions threshold — current acquisitions General (1) You exceed the financial acquisitions threshold at a time during a particular month if, assuming that all the *financial acquisitions you have made, or are likely to make, during the 12 months ending at the end of that month were made solely for a *creditable purpose, either or both of the following would apply: (a) the amount of all the input tax credits to which you would be entitled for those acquisitions would exceed $150,000 or such other amount specified in the regulations; (b) the amount of the input tax credits referred to in paragraph (a) would be more than 10% of the total amount of the input tax credits to which you would be entitled for all your acquisitions and importations during that 12 months (including the financial acquisitions). History S 189-5(1) amended by No 12 of 2012, s 3 and Sch 3 item 1, by substituting “$150,000” for “$50,000” in para (a), applicable for working out whether you exceed the financial acquisitions threshold at a time during July 2012 or a later month.

Members of GST groups (2) If you are a *member of a *GST group, you exceed the financial acquisitions threshold at a time during a particular month if, assuming that all the *financial acquisitions you or any other member of the group have made, or are likely to make, during the 12 months ending at the end of that month were made solely for a *creditable purpose, either or both of the following would apply: (a) the amount of all the input tax credits to which you or any other member of the group would be entitled for those acquisitions would exceed $150,000 or such other amount specified in the regulations; (b) the amount of the input tax credits referred to in paragraph (a) would be more than 10% of the total amount of the input tax credits to which you or any other member of the group would be entitled for all acquisitions and importations of any member of the group during that 12 months (including the financial acquisitions). History S 189-5(2) amended by No 12 of 2012, s 3 and Sch 3 item 1, by substituting “$150,000” for “$50,000” in para (a), applicable for working out whether you exceed the financial acquisitions threshold at a time during July 2012 or a later month. S 189-5 inserted by No 92 of 2000, s 3 and Sch 5 item 7, effective 1 July 2000.

189-10 Exceeding the financial acquisitions threshold — future acquisitions

General (1) You exceed the financial acquisitions threshold at a time during a particular month if, assuming that all the *financial acquisitions you have made, or are likely to make, during that month and the next 11 months were made solely for a *creditable purpose, either or both of the following would apply: (a) the amount of all the input tax credits to which you would be entitled for those acquisitions would exceed $150,000 or such other amount specified in the regulations; (b) the amount of the input tax credits referred to in paragraph (a) would be more than 10% of the total amount of the input tax credits to which you would be entitled for all your acquisitions and importations during those months (including the financial acquisitions). History S 189-10(1) amended by No 12 of 2012, s 3 and Sch 3 item 2, by substituting “$150,000” for “$50,000” in para (a), applicable for working out whether you exceed the financial acquisitions threshold at a time during July 2012 or a later month.

Members of GST groups (2) If you are a *member of a *GST group, you exceed the financial acquisitions threshold at a time during a particular month if, assuming that all the *financial acquisitions you or any other member of the group have made, or are likely to make, during that month and the next 11 months were made solely for a *creditable purpose, either or both of the following would apply: (a) the amount of all the input tax credits to which you or any other member of the group would be entitled for those acquisitions would exceed $150,000 or such other amount specified in the regulations; (b) the amount of the input tax credits referred to in paragraph (a) would be more than 10% of the total amount of the input tax credits to which you or any other member of the group would be entitled for all acquisitions and importations of any member of the group during those months (including the financial acquisitions). History S 189-10(2) amended by No 12 of 2012, s 3 and Sch 3 item 2, by substituting “$150,000” for “$50,000” in para (a), applicable for working out whether you exceed the financial acquisitions threshold at a time during July 2012 or a later month. S 189-10 inserted by No 92 of 2000, s 3 and Sch 5 item 7, effective 1 July 2000.

189-15 Meaning of financial acquisition A financial acquisition is an acquisition that relates to the making of a *financial supply (other than a financial supply consisting of a borrowing). History S 189-15 inserted by No 92 of 2000, s 3 and Sch 5 item 7, effective 1 July 2000.

Division 190 — 90% owned groups of companies 190-1 90% owned groups Two companies are members of the same 90% owned group if: (a) one of the companies has *at least a 90% stake in the other company; or (b) a third company has *at least a 90% stake in each of the two companies.

190-5 When a company has at least a 90% stake in another company

A *company (the holding company) has at least a 90% stake in another company (the subsidiary company) if the holding company: (a) controls, or is able to control, at least 90% of the voting power in the subsidiary company (whether directly, or indirectly through one or more interposed companies); and (b) has the right to receive (whether directly, or indirectly through one or more interposed companies) at least 90% of any *dividends that the subsidiary company may pay; and (c) has the right to receive (whether directly, or indirectly through one or more interposed companies) at least 90% of any distribution of capital of the subsidiary company.

Part 6-3 — Dictionary Division 195 — Dictionary 195-1 Dictionary In this Act, except so far as the contrary intention appears: 90% owned group has the meaning given by section 190-1. 100% subsidiary has the meaning given by section 975-505 of the *ITAA 1997. History Definition of “100% subsidiary” inserted by No 156 of 2000, s 3 and Sch 6 item 33, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999. account on a cash basis : you account on a cash basis while a choice you make under section 29-40, or a permission of the Commissioner under section 29-45 in relation to you, has effect. account on the same basis : 2 or more *companies account on the same basis if: (a) each company *accounts on a cash basis; or (b) none of the companies account on a cash basis. ACNC-registered charity means an entity that is registered under the Australian Charities and Not-forprofits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act. History Definition of “ACNC-registered charity” inserted by No 169 of 2012, s 3 and Sch 2 item 126, effective 3 December 2012.

ACNC-registered religious institution means an institution that is: (a) an *ACNC-registered charity; and (b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25-5(5) of that Act. History Definition of “ACNC-registered religious institution” amended by No 96 of 2013, s 3 and Sch 1 item 5, by substituting “item 4” for “item 3” in para (b), effective 1 January 2014. Definition of “ACNC-registered religious institution” inserted by No 169 of 2012, s 3 and Sch 2 item 127, effective 3 December 2012.

acquisition has the meaning given by section 11-10. actual application of a thing has the meaning given by section 129-40. additional consideration includes the meaning given by subsection 133-5(3). History Definition of “additional consideration” inserted by No 20 of 2010, s 3 and Sch 1 item 12, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that

time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

adjustment means an *increasing adjustment or a *decreasing adjustment. adjustment event has the meaning given by sections 19-10 and 69-50. History Definition of “adjustment event” amended by No 156 of 2000, s 3 and Sch 3 item 28, by substituting “sections 19-10 and 69-50” for “section 19-10”, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

adjustment note means a document that complies with the requirements of subsection 29-75(1) and (if applicable) section 54-50. adjustment period has the meaning given by Subdivision 129-B. adult and community education course means a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and: (a) is of a kind determined by the *Student Assistance Minister to be an adult and community education course and is provided by, or on behalf of, a body: (i) that is a *higher education institution; or (ii) that is recognised, by a State or Territory authority, as a provider of courses of a kind described in the determination; or (iii) that is funded by a State or Territory on the basis that it is a provider of courses of a kind described in the determination; or (b) is determined by the Student Assistance Minister to be an adult and community education course. History Definition of “adult and community education course” amended by No 15 of 2017, s 3 and Sch 4 items 10 and 11, by substituting “*Student Assistance Minister” for “*Education Minister” in para (a) and “Student Assistance Minister” for “*Education Minister” in para (b), effective 1 April 2017.

Aged Care Minister means the Minister administering the Aged Care Act 1997. Aged Care Secretary means the Secretary of the Department that administers the Aged Care Act 1997. History Definition of “Aged Care Secretary” inserted by No 143 of 2004, s 3 and Sch 1 item 9, effective 14 December 2004. For application provisions, see note under s 38-25(3).

aircraft’s stores has the meaning given by section 130C of the Customs Act 1901. airport shop goods has the same meaning as in the Customs Act 1901. amalgamated company , in relation to an *amalgamation, means the single *company that is, or will be, the result of the amalgamation, and that continues, or will continue, after the amalgamation. It may be one of the *amalgamating companies or a new company. amalgamating company , in relation to an *amalgamation, means any *company that amalgamates with one or more other companies under the amalgamation. amalgamation means any procedure, under an *Australian law or a *foreign law, by which 2 or more *companies amalgamate and continue as one company. amount includes a nil amount.

annual apportionment election means an election made under section 131-10. History Definition of “annual apportionment election” inserted by No 134 of 2004, s 3 and Sch 2 item 19, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

annual apportionment turnover threshold has the meaning given by subsection 131-5(2). History Definition of “annual apportionment turnover threshold” inserted by No 134 of 2004, s 3 and Sch 2 item 20, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

annual GST liability , for an *instalment tax period, has the meaning given by section 162-145. History Definition of “annual GST liability” inserted by No 73 of 2001, s 3 and Sch 1 item 33, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

annual tax period has the meaning given by section 151-40. History Definition of “annual tax period” inserted by No 134 of 2004, s 3 and Sch 1 item 12, applicable in relation to net amounts for tax periods starting, or that started on, or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

annual tax period election means an election made under section 151-10. History Definition of “annual tax period election” inserted by No 134 of 2004, s 3 and Sch 1 item 13, applicable in relation to net amounts for tax periods starting, or that started on, or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004.

[annual turnover ] (Repealed by No 80 of 2007) History Definition of “annual turnover” repealed by No 80 of 2007, s 3 and Sch 2 item 53, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read: [annual turnover ] means: (a) in relation to meeting a *turnover threshold — has the meaning given by subsection 188-10(1); and (b) in relation to not exceeding a *turnover threshold — has the meaning given by subsection 188-10(2).

[annual turnover of financial supplies ] (Repealed by No 92 of 2000) History Definition of “annual turnover of financial supplies” repealed by No 92 of 2000, s 3 and Sch 5 item 8, effective 1 July 2000. The definition formerly read: [annual turnover of financial supplies ] means the amount that would be your *current annual turnover, or your *projected annual

turnover (if that would be greater), if: (a) the *financial supplies that you made, or would be likely to make, during the 12 month period in question were *taxable supplies; and (b) those supplies were the only supplies that you made, or would be likely to make, during that period.

apply , in relation to a thing acquired or imported, has the meaning given by section 129-55. appropriate percentage , for a *GST instalment quarter, has the meaning given by subsection 162175(5). History Definition of “appropriate percentage” inserted by No 73 of 2001, s 3 and Sch 1 item 35, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

approved form has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953. History Definition of “approved form” substituted by No 92 of 2000, s 3 and Sch 9 item 9, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. The definition formerly read: [approved form ] has the meaning given by section 995-1 of the *ITAA 1997. Definition of “approved form” substituted by No 176 of 1999, s 3 and Sch 1 item 133, effective 1 July 2000. The definition formerly read: [approved form ] has the meaning given by section 186-1.

approved pathology practitioner means a person who is an approved pathology practitioner for the purposes of the Health Insurance Act 1973. approved valuation has the meaning given by subsection 75-35(2). History Definition of “approved valuation” inserted by No 78 of 2005, s 3 and Sch 6 item 22, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

assessable income has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “assessable income” inserted by No 73 of 2001, s 3 and Sch 1 item 36, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

assessable professional income has the meaning given by subsection 405-20(1) of the *ITAA 1997. History Definition of “assessable professional income” inserted by No 73 of 2001, s 3 and Sch 1 item 37, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

assessed GST , on: (a) a *taxable supply under section 78-50 (settlements of insurance claim) or 105-5 (supplies by creditors in satisfaction of debts); or (b) a *taxable importation; means the GST *assessed on the taxable supply or taxable importation. History Definition of “assessed GST” inserted by No 39 of 2012, s 3 and Sch 1 item 3, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to

any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

assessed net amount , for a *tax period, means the *net amount *assessed for the tax period. History Definition of “assessed net amount” inserted by No 39 of 2012, s 3 and Sch 1 item 4, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

assessment has the meaning given by the *ITAA 1997. History Definition of “assessment” inserted by No 39 of 2012, s 3 and Sch 1 item 5, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

associate has the meaning given by section 318 of the *ITAA 1936. at least a 90% stake in a *company has the meaning given by section 190-5. [Australia ] (Repealed by No 2 of 2015) History Definition of “Australia” repealed by No 2 of 2015, s 3 and Sch 4 item 25, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [Australia ] does not include any external Territory. However, it includes an installation (within the meaning of the Customs Act 1901) that is deemed by section 5C of the Customs Act 1901 to be part of Australia.

Australian-based business recipient has the meaning given by subsection 9-26(2). History Definition of “Australian-based business recipient” inserted by No 52 of 2016, s 3 and Sch 2 item 14, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

Australian Business Register means the register established under section 24 of the A New Tax System (Australian Business Number) Act 1999. History Definition of “Australian Business Register” inserted by No 176 of 1999, s 3 and Sch 1 item 134, effective 1 July 2000.

Australian Business Registrar means the Registrar of the *Australian Business Register. History Definition of “Australian Business Registrar” inserted by No 176 of 1999, s 3 and Sch 1 item 135, effective 1 July 2000.

Australian consumer has the meaning given by subsection 9-25(7) and affected by section 84-100. History Definition of “Australian consumer” inserted by No 52 of 2016, s 3 and Sch 1 item 33, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

Australian fee or charge means a fee or charge (however described), other than an *Australian tax, imposed under an *Australian law and payable to an *Australian government agency. History Definition of “Australian fee or charge” inserted by No 41 of 2011, s 3 and Sch 4 item 5, applicable in relation to the payment, or the

discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading.

Australian government agency has the meaning given by section 995-1 of the *ITAA 1997. Australian law has the meaning given by section 995-1 of the *ITAA 1997. Australian resident means a person who is a resident of Australia for the purposes of the *ITAA 1936. Australian tax means a tax (however described) imposed under an *Australian law. History Definition of “Australian tax” inserted by No 41 of 2011, s 3 and Sch 4 item 6, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. Former definition of “Australian tax” repealed by No 176 of 1999, s 3 and Sch 1 item 136, effective 1 July 2000. The definition formerly read: [Australian tax ] means a tax (however described) imposed under an *Australian law.

[Australian tax, fee or charge ] (Repealed by No 41 of 2011) History Definition of “Australian tax, fee or charge” repealed by No 41 of 2011, s 3 and Sch 4 item 7, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. The definition formerly read: [Australian tax, fee or charge ] means: (a) a tax (however described) imposed under an *Australian law; or (b) a fee or charge (however described) imposed under an Australian law and payable to an *Australian government agency. Definition of “Australian tax, fee or charge” inserted by No 176 of 1999, s 3 and Sch 1 item 137, effective 1 July 2000.

average income has the meaning given by subsection 392-45(1) of the *ITAA 1997. History Definition of “average income” inserted by No 73 of 2001, s 3 and Sch 1 item 34, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

average input tax credit fraction has the meaning given by section 79-100. History Definition of “average input tax credit fraction” inserted by No 67 of 2003, s 3 and Sch 11 item 20, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

base year has the meaning given by sections 45-320 and 45-470 in Schedule 1 to the Taxation Administration Act 1953. History Definition of “base year” inserted by No 73 of 2001, s 3 and Sch 1 item 38, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

batch repair process has the meaning given by section 117-5. beverage has the meaning given by subsection 38-4(2). borrowing has the meaning given by section 995-1 of the *ITAA 1997. business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee. business day has the meaning given by subsection 995-1(1) of the *ITAA 1997.

History Definition of “business day” inserted by No 77 of 2017, s 3 and Sch 1 item 54, effective 1 July 2017. For application provisions, see note under Div 146 heading.

car has the meaning given by section 995-1 of the *ITAA 1997. [car depreciation limit ] (Repealed by No 77 of 2001) History Definition of “car depreciation limit” repealed by No 77 of 2001, s 3 and Sch 2 item 13, applicable to: (a) depreciating assets: (i) you start to hold under a contract entered into after 30 June 2001; or (ii) you constructed where the construction started after that day; or (iii) you start to hold in some other way after that day; and (b) expenditure that does not form part of the cost of a depreciating asset incurred after that day. Definition of “car depreciation limit” formerly read: [car depreciation limit ] has the meaning given by section 42-80 of the *ITAA 1997.

car limit has the meaning given by section 40-230 of the *ITAA 1997.

CCH Note The car limit for the 2018/19 financial year is $57,581 (Taxation Determination TD 2018/6), which is the same as for the 2016/17 and 2017/18 financial years. The car limit for the 2010/11 to 2015/16 financial years (inclusive) was $57,466. History Definition of “car limit” inserted by No 77 of 2001, s 3 and Sch 2 item 13, applicable to: (a) depreciating assets: (i) you start to hold under a contract entered into after 30 June 2001; or (ii) you constructed where the construction started after that day; or (iii) you start to hold in some other way after that day; and (b) expenditure that does not form part of the cost of a depreciating asset incurred after that day.

car parts , in relation to *cars, includes: (a) bodies for those cars (including insulated bodies, tank-bodies, and other bodies designed for the transport or delivery of goods or other property of particular kinds); and (b) underbody hoists, and other equipment or apparatus of a kind ordinarily fitted to cars for use in connection with the transport or delivery of goods or other property by those road vehicles. [carried on in Australia ] (Repealed by No 2 of 2015) History Definition of “carried on in Australia” repealed by No 2 of 2015, s 3 and Sch 4 item 26, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [carried on in Australia ] , in relation to an *enterprise, has the meaning given by subsection 9-25(6).

carried on in the indirect tax zone , in relation to an *enterprise, has the meaning given by section 9-27. History Definition of “carried on in the indirect tax zone” amended by No 52 of 2016, s 3 and Sch 2 item 15, by substituting “section 9-27” for “subsection 9-25(6)”, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. Definition of “carried on in the indirect tax zone” inserted by No 2 of 2015, s 3 and Sch 4 item 27, applicable to a tax period that commences

on or after 1 July 2015.

carrying on an *enterprise includes doing anything in the course of the commencement or termination of the enterprise. cash accounting turnover threshold has the meaning given by subsection 29-40(3). History Definition of “cash accounting turnover threshold” amended by No 176 of 1999, s 3 and Sch 1 item 138, by substituting “subsection 29-40(3)” for “subsection 29-40(2)”, effective 1 July 2000.

[cease to be a member of a GST group ] (Repealed by No 12 of 2012) History Definition of “cease to be a member of a GST group” repealed by No 12 of 2012, s 3 and Sch 6 item 103, applicable to tax periods starting on or after 22 March 2012. The definition formerly read: [cease to be a member of a GST group ] means: (a) your approval as a *member of a *GST group is revoked; or (b) the approval of a GST group of which you are a member is revoked. Definition of “cease to be a member of a GST group” inserted by No 177 of 1999, s 3 and Sch 1 item 119, effective 1 July 2000.

[cease to be a participant of a GST joint venture ] (Repealed by No 12 of 2012) History Definition of “cease to be a participant of a GST joint venture” repealed by No 12 of 2012, s 3 and Sch 6 item 104, applicable to tax periods starting on or after 22 March 2012. The definition formerly read: [cease to be a participant of a GST joint venture ] means: (a) your approval as a *participant of a *GST joint venture is revoked; or (b) the approval of a GST joint venture of which you are a participant is revoked. Definition of “cease to be a participant of a GST joint venture” inserted by No 177 of 1999, s 3 and Sch 1 item 120, effective 1 July 2000.

Child Care Minister means the Minister administering the Child Care Act 1972 and the family assistance law (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999. History Definition of “Child Care Minister” amended by No 156 of 2000, s 3 and Sch 1 item 14, by inserting “and the family assistance law (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999” after “1972”, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

commercial accommodation has the meaning given by section 87-15. commercial residential premises means: (a) a hotel, motel, inn, hostel or boarding house; or (b) premises used to provide accommodation in connection with a *school; or (c) a *ship that is mainly let out on hire in the ordinary course of a *business of letting ships out on hire; or (d) a ship that is mainly used for *entertainment or transport in the ordinary course of a *business of providing ships for entertainment or transport; or (da) a marina at which one or more of the berths are occupied, or are to be occupied, by *ships used as residences; or (e) a caravan park or a camping ground; or (f) anything similar to *residential premises described in paragraphs (a) to (e).

However, it does not include premises to the extent that they are used to provide accommodation to students in connection with an *education institution that is not a *school. History Definition of “commercial residential premises” amended by No 156 of 2000, s 3 and Sch 6 item 34, by inserting para (da), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Commissioner means the Commissioner of Taxation. [Commonwealth entity ] (Repealed by No 58 of 2006) History Definition of “Commonwealth entity” repealed by No 58 of 2006, s 3 and Sch 7 item 13, effective 22 June 2006. The definition formerly read: [Commonwealth entity ] has the meaning given by section 177-1.

[community care ] (Repealed by No 76 of 2013) History Definition of “community care” repealed by No 76 of 2013, s 3 and Sch 4 item 4, effective 1 August 2013. The definition formerly read: [community care ] has the meaning given by section 45-3 of the Aged Care Act 1997. Note: Community care can include respite care.

company means: (a) a body corporate; or (b) any other unincorporated association or body of persons; but does not include a *partnership or a *non-entity joint venture. History Definition of “company” amended by No 92 of 2000, s 3 and Sch 7 item 21, by inserting “or a *non-entity joint venture” at the end, effective 1 July 2000.

complying superannuation fund has the meaning given by section 995-1 of the *ITAA 1997. History Definition of “complying superannuation fund” inserted by No 92 of 2000, s 3 and Sch 11 item 12A, effective 1 July 2000.

Comptroller-General of Customs has the same meaning as in the Customs Act 1901. History Definition of “Comptroller-General of Customs” inserted by No 77 of 2017, s 3 and Sch 1 item 54, effective 1 July 2017. For application provisions, see note under Div 146 heading.

compulsory third party scheme is a scheme or arrangement: (a) that is established by an *Australian law; and (b) that is specified in the regulations, or that is of a kind specified in the regulations, made for the purposes of this definition. History Definition of “compulsory third party scheme” inserted by No 67 of 2003, s 3 and Sch 11 item 21, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

[connected with Australia ] (Repealed by No 2 of 2015)

History Definition of “connected with Australia” repealed by No 2 of 2015, s 3 and Sch 4 item 28, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [connected with Australia ] , in relation to a supply, has the meaning given by sections 9-25 and 85-5. Note: This meaning is also affected by section 96-5.

Definition of “connected with Australia” amended by No 41 of 2011, s 3 and Sch 4 item 8, by substituting “section 96-5” for “sections 81-10 and 96-5” in the note at the end, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. Definition of “connected with Australia” amended by No 177 of 1999, s 3 and Sch 1 item 121, by substituting “sections 9-25 and 85-5” for “section 9-25”, effective 1 July 2000.

connected with the indirect tax zone , in relation to a supply, has the meaning given by sections 9-25, 84-75, 85-5 and 126-27. Note: This meaning is also affected by sections 9-26, 84-83 and 96-5. History Definition of “connected with the indirect tax zone” amended by No 77 of 2017, s 3 and Sch 1 items 55 and 56, by inserting “, 84-75” and substituting the note, effective 1 July 2017. For application provisions, see note under Div 146 heading. The note formerly read: Note: This meaning is also affected by sections 9-26 and 96-5.

Definition of “connected with the indirect tax zone” amended by No 52 of 2016, s 3 and Sch 1 item 34, by substituting “sections 9-25, 85-5 and 126-27” for “sections 9-25 and 85-5”, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. Definition of “connected with the indirect tax zone” amended by No 52 of 2016, s 3 and Sch 2 item 16, by substituting the note, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26. The note formerly read: Note: This meaning is also affected by section 96-5.

Definition of “connected with the indirect tax zone” inserted by No 2 of 2015, s 3 and Sch 4 item 29, applicable to a tax period that commences on or after 1 July 2015.

consideration , for a supply or acquisition, means any consideration, within the meaning given by sections 9-15 and 9-17, in connection with the supply or acquisition. Note: This meaning is affected by sections 75-12, 75-13, 75-14, 78-20, 78-35, 78-45, 78-50, 78-65, 78-70, 79-60, 79-65, 79-80, 80-15, 80-55, 81-5, 81-10, 81-15, 82-5, 82-10, 99-5, 100-5, 100-12 and 102-5. History Definition of “consideration” amended by No 75 of 2012, s 3 and Sch 2 item 13, by substituting “sections 9-15 and 9-17” for “section 9-15”, applicable, and taken to have applied, from 1 July 2012. Definition of “consideration” amended by No 41 of 2011, s 3 and Sch 4 item 9, by inserting “81-10, 81-15,” in the note at the end, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. Definition of “consideration” amended by No 32 of 2006, s 3 and Sch 4 item 15, by inserting “, 100-12” after “100-5”, applicable in relation to supplies made on or after 11 May 2005. Definition of “consideration” amended by No 78 of 2005, s 3 and Sch 6 item 23, by inserting “75-12, 75-13, 75-14,” after “sections” in the note, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005. Definition of “consideration” amended by No 67 of 2003, s 3 and Sch 11 item 22, by inserting “79-60, 79-65, 79-80, 80-15, 80-55,” in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Definition of “consideration” amended by No 97 of 2002, s 3 and Sch 1 item 5, by inserting “82-5, 82-10”, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Definition of “consideration” amended by No 177 of 1999, s 3 and Sch 1 items 122 and 123, by substituting “78-20, 78-35, 78-45, 78-50” for “78-30, 78-35” and inserting “, 100-5” in the Note, effective 1 July 2000.

consolidated group has the meaning given by section 703-5 of the *ITAA 1997. History Definition of “consolidated group” inserted by No 101 of 2004, s 3 and Sch 6 item 2, applicable in relation to net amounts for tax periods

starting, or that started, on or after 1 July 2002.

consumer has the meaning given by section 84-75. History Definition of “consumer” inserted by No 77 of 2017, s 3 and Sch 1 item 57, effective 1 July 2017. For application provisions, see note under Div 146 heading.

contributing operator has the meaning given by subparagraph 80-5(1)(c)(ii), 80-40(1)(c)(ii) or 80-80(1) (c)(ii). History Definition of “contributing operator” inserted by No 67 of 2003, s 3 and Sch 11 item 23, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

contributing operator’s payment has the meaning given by subsection 80-5(3), 80-40(3) or 80-80(3). History Definition of “contributing operator’s payment” inserted by No 67 of 2003, s 3 and Sch 11 item 24, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

contribution amount has the meaning given by paragraph 721-25(1)(b) of the *ITAA 1997. History Definition of “contribution amount” inserted by No 101 of 2004, s 3 and Sch 6 item 3, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

corrected GST amount has the meaning given by paragraph 19-40(c). corrected input tax credit amount has the meaning given by paragraph 19-70(c). course materials , in relation to an *education course, means materials provided by the entity supplying the course that are necessarily consumed or transformed by the students undertaking the course for the purposes of the course. creditable acquisition has the meaning given by section 11-5. Note: This meaning is affected by sections 49-35, 60-10, 69-5, 72-40, 75-20, 78-30, 84-145, 90-15, 93-5, 93-15 and 111-5. History Definition of “creditable acquisition” amended by No 52 of 2016, s 3 and Sch 1 item 35, by inserting “, 84-145” in the note, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. Definition of “creditable acquisition” amended by No 39 of 2012, s 3 and Sch 1 item 129, by inserting “, 93-15” after “93-5” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Definition of “creditable acquisition” amended by No 92 of 2000, s 3 and Sch 1 item 7A, by inserting “49-35,” after “sections” in the Note, effective 1 July 2000. Definition of “creditable acquisition” amended by No 177 of 1999, s 3 and Sch 1 items 124 and 125, by omitting “and subsection 78-5(2)” from the end of the definition and substituting “78-30” for “78-15” in the Note, effective 1 July 2000.

creditable at less than 1/11 of the consideration has the meaning given by subsection 136-50(2). History Definition of “creditable at less than 1/11 of the consideration” inserted by No 156 of 2000, s 3 and Sch 4 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

creditable importation has the meaning given by section 15-5.

Note: This meaning is affected by sections 60-10 and 69-5.

creditable purpose : (a) in relation to the acquisition of a thing — has the meaning given by sections 11-15 and 60-20; and (b) in relation to the importation of a thing — has the meaning given by sections 15-10 and 60-20; and (c) in relation to the *application of a thing acquired or imported — has the meaning given by section 129-50. Note: This meaning is affected by section 70-10.

CTP ancillary payment or supply has the meaning given by subsection 79-35(3). Note: Section 79-90 also treats certain payments or supplies as CTP ancillary payments or supplies. History Definition of “CTP ancillary payment or supply” inserted by No 67 of 2003, s 3 and Sch 11 item 25, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

CTP compensation or ancillary payment or supply has the meaning given by subsection 79-35(1). History Definition of “CTP compensation or ancillary payment or supply” inserted by No 67 of 2003, s 3 and Sch 11 item 26, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

CTP compensation payment or supply has the meaning given by subsection 79-35(2). Note: Section 79-90 also treats certain payments or supplies as CTP compensation payments or supplies. History Definition of “CTP compensation payment or supply” inserted by No 67 of 2003, s 3 and Sch 11 item 27, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

CTP dual premium or election payment or supply means a payment or supply to which section 79-5 or 79-15 applies. History Definition of “CTP dual premium or election payment or supply” inserted by No 67 of 2003, s 3 and Sch 11 item 28, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

CTP hybrid payment or supply has the meaning given by section 79-25. History Definition of “CTP hybrid payment or supply” inserted by No 67 of 2003, s 3 and Sch 11 item 29, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

CTP premium , in relation to a *compulsory third party scheme, means: (a) a payment of a premium, contribution or similar payment under the scheme; or (b) a payment of levy in connection with the scheme. History Definition of “CTP premium” inserted by No 67 of 2003, s 3 and Sch 11 item 30, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

[current annual turnover ] (Repealed by No 80 of 2007) History Definition of “current annual turnover” repealed by No 80 of 2007, s 3 and Sch 2 item 54, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read: [current annual turnover ] has the meaning given by section 188-15. Note: This meaning is affected by section 188-22.

Definition of “current annual turnover” amended by No 176 of 1999, s 3 and Sch 1 item 139, by inserting the Note, effective 1 July 2000.

current GST lodgment record has the meaning given by section 162-10. History Definition of “current GST lodgment record” inserted by No 73 of 2001, s 3 and Sch 1 item 39, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

current GST turnover has the meaning given by section 188-15. Note: This meaning is affected by section 188-22. History Definition of “current GST turnover” inserted by No 80 of 2007, s 3 and Sch 2 item 55, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

customs clearance area means a place identified under section 234AA of the Customs Act 1901. customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than: (a) the A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999; or (aa) the A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005; or (b) the A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999; or (c) the A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999. History Definition of “customs duty” amended by No 10 of 2005, s 3 and Sch 1 item 4, by inserting para (aa), effective 1 July 2005. Definition of “customs duty” substituted by No 176 of 1999, s 3 and Sch 1 item 140, effective 1 July 2000. The definition formerly read: [customs duty ] means any duty of customs imposed by that name under a law of the Commonwealth, (other than A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999).

customs value , in relation to goods, means the customs value of the goods for the purposes of Division 2 of Part VIII of the Customs Act 1901. dealer in precious metal means an entity that satisfies the Commissioner that a principal part of *carrying on its *enterprise is the regular supply and acquisition of *precious metal. History Definition of “dealer in precious metal” amended by No 177 of 1999, s 3 and Sch 1 item 126, by omitting “for investment purposes” from the end of the definition, effective 1 July 2000.

decreasing adjustment means an amount arising under one of the following provisions: Decreasing adjustments Item

Provision

Subject matter

1

Section 19-55

Adjustment events (supplies)

.................................... 2

Section 19-85

Adjustment events (acquisitions)

.................................... 3

Section 21-5

Writing off bad debts (taxable supplies)

.................................... 4

Section 21-20

Recovering amounts previously written off (creditable acquisitions)

.................................... 4AA

Section 75-27

Payments of further consideration for supplies relating to supplies of *real property under the *margin scheme

.................................... 4A

Section 78-10 (including Payments or supplies in settlement of insurance claims or as it applies in under *compulsory third party schemes accordance with Subdivision 79-A or 79-B or Division 80)

.................................... 4B

Subsection 79-10(1) (including as it applies in accordance with Division 80)

*Decreasing adjustments under *compulsory third party schemes

.................................... 4C

Section 79-50 (including as it applies in accordance with Division 80)

*Decreasing adjustments under *compulsory third party schemes

.................................... 5

Section 129-40

Changes in the extent of creditable purpose

.................................... 6

Section 132-5

Supplies of things acquired or imported to make supplies

.................................... 6A

Section 133-5

*Decreasing adjustments for *additional consideration provided under gross-up clauses

.................................... 6B

Section 134-5

Third party payments

.................................... 7

Section 137-5

Note: Decreasing adjustments decrease your net amounts. History

Stock on hand on becoming registered etc.

Definition of “decreasing adjustment” amended by No 21 of 2010, s 3 and Sch 1 item 21, by inserting table item 6B, applicable in relation to payments made on or after 1 July 2010. Definition of “decreasing adjustment” amended by No 20 of 2010, s 3 and Sch 1 item 13, by inserting table item 6A, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b). Definition of “decreasing adjustment” amended by No 78 of 2005, s 3 and Sch 6 item 24, by inserting table item 4AA, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005. Definition of “decreasing adjustment” amended by No 41 of 2005, s 3 and Sch 10, item 11, by substituting “Section 132-5” for “Section 13215” in table item 6, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. Definition of “decreasing adjustment” amended by No 67 of 2003, s 3 and Sch 11 item 32, by substituting table item 4A and inserting table items 4B and 4C, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Table item 4A formerly read: “4A Section 78-10 Payments or supplies made in settlement of insurance claims”. Definition of “decreasing adjustment” amended by No 177 of 1999, s 3 and Sch 1 items 127 and 128, by inserting table items 4A and 7, effective 1 July 2000.

dental practitioner has the meaning given by subsection 3(1) of the Health Insurance Act 1973. deposit account : an account is a deposit account if: (a) the account is made available by an Australian ADI (within the meaning of the Corporations Act 2001) in the course of carrying on a banking business (within the meaning of the Banking Act 1959); and (b) amounts credited to the account represent money taken by the ADI on deposit (other than as part-payment for identified goods or services); and (c) amounts credited to the account do not relate to a debenture (as defined in section 9 of the Corporations Act 2001) of the ADI. History Definition of “deposit account” inserted by No 12 of 2012, s 3 and Sch 3 item 5, applicable in relation to acquisitions made on or after 1 July 2012.

derived has a meaning affected by subsection 6-5(4) of the *ITAA 1997. History Definition of “derived” inserted by No 73 of 2001, s 3 and Sch 1 item 40, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

digital currency means digital units of value that: (a) are designed to be fungible; and (b) can be provided as *consideration for a supply; and (c) are generally available to members of the public without any substantial restrictions on their use as consideration; and (d) are not denominated in any country’s currency; and (e) do not have a value that depends on, or is derived from, the value of anything else; and (f) do not give an entitlement to receive, or to direct the supply of, a particular thing or things, unless the entitlement is incidental to: (i) holding the digital units of value; or

(ii) using the digital units of value as consideration; but does not include: (g) *money; or (h) a thing that, if supplied, would be a *financial supply for a reason other than being a supply of one or more digital units of value to which paragraphs (a) to (f) apply. History Definition of “digital currency” inserted by No 118 of 2017, s 3 and Sch 1 item 27, effective 1 July 2017. No 118 of 2017, s 3 and Sch 1 item 30 contains the following application provision: 30 Application of amendments etc. (1) The amendments made apply in relation to supplies or payments made on or after 1 July 2017. (2) Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to regulations made for the purposes of subsection 40-5(2) or 70-5(1) of the A New Tax System (Goods and Services Tax) Act 1999, if the regulations: (a) relate to digital currency; and (b) are made within 6 months after the day this Act receives the Royal Assent.

Disability Services Minister means the Minister administering the National Disability Insurance Scheme Act 2013. History Definition of “Disability Services Minister” inserted by No 124 of 2013, s 3 and Sch 9 item 3, applicable in relation to supplies made on or after the commencement of section 37 of the National Disability Insurance Scheme Act 2013 [1 July 2013].

dividend has the meaning given by subsections 6(1), (4) and (5) of the *ITAA 1936. early net amount has the meaning given by subsection 162-145(3). History Definition of “early net amount” inserted by No 73 of 2001, s 3 and Sch 1 item 41, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

education course means: (a) a *pre-school course; or (b) a *primary course; or (c) a *secondary course; or (d) a *tertiary course; or (e) (Repealed by No 143 of 2007) (f) a *special education course; or (g) an *adult and community education course; or (h) an *English language course for overseas students; or (i) a *first aid or life saving course; or (j) a *professional or trade course; or (k) a *tertiary residential college course. History Definition of “education course” amended by No 143 of 2007, s 3 and Sch 7 item 3, by repealing para (e), effective 1 July 2006. Para (e) formerly read: (e) a *Masters or Doctoral course; or

education institution has the meaning given by subsection 3(1) of the Student Assistance Act 1973. [Education Minister ] (Repealed by No 15 of 2017) History Definition of “Education Minister” repealed by No 15 of 2017, s 3 and Sch 4 item 12, effective 1 April 2017. The definition formerly read: [Education Minister ] means the Minister administering the Student Assistance Act 1973.

electronic communication has the same meaning as in the Electronic Transactions Act 1999. History Definition of “electronic communication” inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

electronic distribution platform has the meaning given by section 84-70. History Definition of “electronic distribution platform” inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

electronic lodgment turnover threshold has the meaning given by subsection 31-25(4). electronic payment means a payment by way of electronic transmission, in an electronic format approved by the Commissioner. [electronic signature ] (Repealed by No 12 of 2012) History Definition of “electronic signature” repealed by No 12 of 2012, s 3 and Sch 6 item 184, effective 21 March 2012. The definition formerly read: [electronic signature ] has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997. Definition of “electronic signature” substituted by No 92 of 2000, s 3 and Sch 9 item 10, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. The definition formerly read: [electronic signature ] , in relation to a person, means a unique identification in an electronic form that is approved by the Commissioner for the purposes of the *ITAA 1936.

eligible Australian carbon credit unit means: (a) a Kyoto Australian carbon credit unit (within the meaning of the Carbon Credits (Carbon Farming Initiative) Act 2011); or (b) a non-Kyoto Australian carbon credit unit (within the meaning of that Act) issued in relation to an eligible offsets project (within the meaning of that Act) for a reporting period (within the meaning of that Act), where: (i) if it were assumed that the reporting period had ended before the Kyoto abatement deadline (within the meaning of that Act), a Kyoto Australian carbon credit unit would have been issued in relation to the project for the reporting period instead of the non-Kyoto Australian carbon credit unit; and (ii) the non-Kyoto Australian carbon credit unit is not of a kind specified in the regulations; or (c) an Australian carbon credit unit (within the meaning of that Act) of a kind specified in the regulations. Subparagraph (b)(ii) and paragraph (c) do not, by implication, limit the application of subsection 13(3) of the Legislation Act 2003 to other instruments under this Act. History Definition of “eligible Australian carbon credit unit” amended by No 126 of 2015, s 3 and Sch 1 item 23, by substituting “Legislation Act 2003”

for “Legislative Instruments Act 2003”, effective 5 March 2016. Definition of “eligible Australian carbon credit unit” inserted by No 83 of 2014, s 3 and Sch 1 item 7, effective 1 July 2014. No 83 of 2014, s 3 and Sch 1 item 330, contains the following transitional provision: 330 Transitional — A New Tax System (Goods and Services Tax) Act 1999 Despite the amendments of the A New Tax System (Goods and Services Tax) Act 1999 made by this Schedule, that Act continues to apply, in relation to carbon units issued before the designated carbon unit day, as if those amendments had not been made.

eligible emissions unit means: (a) an *eligible international emissions unit; or (b) an *eligible Australian carbon credit unit. History Definition of “eligible emissions unit” substituted by No 83 of 2014, s 3 and Sch 1 item 8, effective 1 July 2014. For transitional provision see note under definition of “eligible Australian carbon credit unit”. The definition formerly read: [eligible emissions unit ] has the same meaning as in the Clean Energy Act 2011. Definition of “eligible emissions unit” inserted by No 132 of 2011, s 3 and Sch 2 item 2, effective 10 May 2012.

eligible international emissions unit has the same meaning as in the Australian National Registry of Emissions Units Act 2011. History Definition of “eligible international emissions unit” inserted by No 83 of 2014, s 3 and Sch 1 item 9, effective 1 July 2014. For transitional provision see note under definition of “eligible Australian carbon credit unit”.

employee share scheme has the meaning given by the *ITAA 1997. History Definition of “employee share scheme” amended by No 133 of 2009, s 3 and Sch 1 item 7, by substituting “the *ITAA 1997” for “section 139C (including as affected by Subdivision DB of Division 13A of Part III) of the *ITAA 1936”, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997. Definition of “employee share scheme” amended by No 56 of 2007, s 3 and Sch 3 item 10, by inserting “(including as affected by Subdivision DB of Division 13A of Part III)” after “section 139C”, effective 12 April 2007. No 56 of 2007, s 3 and Sch 3 item 39 contains the following application provision: (1) The amendments made by this Schedule apply to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006. (2) In this item: acquisition has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936. Definition of “employee share scheme” inserted by No 156 of 2000, s 3 and Sch 6 item 35, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

[endorsed charitable institution ] (Repealed by No 169 of 2012) History Definition of “endorsed charitable institution” repealed by No 169 of 2012, s 3 and Sch 2 item 128, effective 3 December 2012. The definition formerly read: [endorsed charitable institution ] means a charitable institution that is endorsed under subsection 176-1(1). Definition of “endorsed charitable institution” inserted by No 95 of 2004, s 3 and Sch 10 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

endorsed charity means an entity that is endorsed as a charity under subsection 176-1(1). History Definition of “endorsed charity” inserted by No 169 of 2012, s 3 and Sch 2 item 129, effective 3 December 2012.

[endorsed trustee of a charitable fund ] (Repealed by No 169 of 2012)

History Definition of “endorsed trustee of a charitable fund” repealed by No 169 of 2012, s 3 and Sch 2 item 130, effective 3 December 2012. The definition formerly read: [endorsed trustee of a charitable fund ] means a trustee of a charitable fund who is endorsed under subsection 176-5(1). Definition of “endorsed trustee of a charitable fund” inserted by No 95 of 2004, s 3 and Sch 10 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5.

English language course for overseas students means a course of study or education supplied to overseas students that: (a) includes study or education in the English language; and (b) is supplied by an entity that is accredited to provide such courses by a State or Territory authority responsible for their accreditation. enterprise has the meaning given by section 9-20. entertainment has the meaning given by section 32-10 of the *ITAA 1997. entity has the meaning given by section 184-1. essential prerequisite : a qualification is an essential prerequisite in relation to the entry to, or the commencement of the practice of, a particular profession or trade if the qualification is imposed: (a) by or under an *industrial instrument; or (b) if there is no industrial instrument for that profession or trade but there is a professional or trade association that has uniform national requirements relating to the entry to, or the commencement of the practice of, the profession or trade concerned — by that association; or (c) if neither paragraph (a) nor (b) applies but there is a professional or trade association in a State or Territory that has requirements relating to the entry to, or the commencement of the practice of, the profession or trade concerned — by that association. History Definition of “essential prerequisite” amended by No 176 of 1999, s 3 and Sch 1 item 141, by inserting “, or the commencement of the practice of,” after “the entry to” in paras (b) and (c), effective 1 July 2000.

estimated annual GST amount has the meaning given by section 162-140. History Definition of “estimated annual GST amount” amended by No 85 of 2013, s 3 and Sch 3 item 7, by substituting “section 162-140” for “subsection 162-140(4) and paragraph 162-140(5)(b)”, applicable in relation to GST instalment quarters starting on or after 1 July 2013. Definition of “estimated annual GST amount” inserted by No 73 of 2001, s 3 and Sch 1 item 42, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

exceed the financial acquisitions threshold has the meaning given by Division 189. History Definition of “exceed the financial acquisitions threshold” inserted by No 92 of 2000, s 3 and Sch 5 item 9, effective 1 July 2000.

excisable goods has the meaning given by subsection 4(1) of the Excise Act 1901. History Definition of “excisable goods” amended by No 176 of 1999, s 3 and Sch 1 item 142, by substituting “subsection 4(1)” for “section 4”, effective 1 July 2000.

excise duty means any duty of excise imposed by that name under a law of the Commonwealth. exempt entity has the meaning given by section 995-1 of the *ITAA 1997. expense payment benefit means a *fringe benefit that is a benefit of a kind referred to in section 20 of

the Fringe Benefits Tax Assessment Act 1986. History Definition of “expense payment benefit” inserted by No 156 of 2000, s 3 and Sch 3 item 29, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

explanatory section has the meaning given by section 182-10. [family ] (Repealed by No 156 of 2000) History Definition of “family” repealed by No 156 of 2000, s 3 and Sch 1 item 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The definition formerly read: [family ] has the meaning given by section 5 of the Childcare Rebate Act 1993.

family member has the meaning given by subsection 48-15(2). History Definition of “family member” inserted by No 156 of 2000, s 3 and Sch 6 item 36, effective 21 December 2000.

farming business has the meaning given by subsection 38-475(2). FBT year means a year beginning on 1 April. History Definition of “FBT year” inserted by No 156 of 2000, s 3 and Sch 3 item 30, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013. History Definition of “Finance Minister” amended by No 36 of 2015, s 3 and Sch 5 item 3, by substituting “Public Governance, Performance and Accountability Act 2013” for “Financial Management and Accountability Act 1997”, effective 14 April 2015. For transitional and application provisions, see note under s 177-1(5).

financial acquisition has the meaning given by section 189-15. History Definition of “financial acquisition” inserted by No 92 of 2000, s 3 and Sch 5 item 10, effective 1 July 2000.

[financial institution account ] (Repealed by No 179 of 1999) History Definition of “financial institution account” repealed by No 179 of 1999, s 3 and Sch 15 item 6, effective 1 July 2000. The definition formerly read: [financial institution account ] means an account maintained by an entity: (a) with an authorised deposit taking institution within the meaning of the Banking Act 1959; or (b) with an organisation registered as a permanent building society, or as a credit union, under a *State law or *Territory law; into which money received on deposit from the entity is paid.

financial supply has the meaning given by the regulations made for the purposes of subsection 40-5(2). History Definition of “financial supply” amended by No 177 of 1999, s 3 and Sch 1 item 129, by substituting “the regulations made for the purposes of

subsection 40-5(2)” for “section 40-5”, effective 1 July 2000.

financial year means a period of 12 months beginning on 1 July. first aid or life saving course means a course of study or instruction that: (a) principally involves training individuals in one or more of the following: (i) first aid, resuscitation or other similar life saving skills including personal aquatic survival skills but not including swimming lessons; (ii) surf life saving; (iii) aero-medical rescue; and (b) is provided by an entity: (i) that is registered (or otherwise approved) by a State or Territory authority that has responsibility for registering (or otherwise approving) entities that provide such courses; or (ii) that is approved to provide such courses by a State or Territory body that has responsibility for approving the provision of such courses; or (iii) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Austswim Limited (ACN 097 784 122); or (iv) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Surf Life Saving Australia Limited (ACN 003 147 180); or (v) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by The Royal Life Saving Society — Australia (ACN 008 594 616); or (vi) that uses, as the instructor for the course, a person who holds a training qualification for that course that is a qualification (in life saving) specified in, or of a kind specified in, the regulations. History Definition of “first aid or life saving course” amended by No 20 of 2004, s 3 and Sch 1 items 1-5, by: (a) substituting “an entity” for “a body that is” in para (b); (b) inserting “that is” and substituting “entities” for “bodies” in para (b)(i); (c) inserting “that is” in para (b)(ii); and (d) inserting para (b)(iii) to (vi); applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Definition of “first aid or life saving course” amended by No 156 of 2000, s 3 and Sch 1 item 15A, by inserting “including personal aquatic survival skills but not including swimming lessons” at the end of para (a)(i), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Definition of “first aid or life saving course” amended by No 176 of 1999, s 3 and Sch 1 items 143 and 144, by substituting para (a) and omitting “non-profit” before “body” (first occurring) from para (b), effective 1 July 2000. Para (a) formerly read: (a) principally involves training individuals in first aid, resuscitation or other similar life saving skills; and

floating home means a structure that is composed of a floating platform and a building designed to be occupied (regardless of the term of occupation) as a residence that is permanently affixed to the platform, but does not include any structure that has means of, or is capable of being readily adapted for, selfpropulsion. History Definition of “floating home” amended by No 80 of 2006, s 3 and Sch 15 item 8, by inserting “(regardless of the term of occupation)” after “occupied”, applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

food has the meaning given by section 38-4. foreign law has the meaning given by section 995-1 of the *ITAA 1997.

Foreign Minister means the Minister administering the Diplomatic Privileges and Immunities Act 1967. History Definition of “Foreign Minister” inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

formation , in relation to a *GST joint venture, means 2 or more entities becoming *participants in the joint venture as mentioned in subsection 51-7(1). History Definition of “formation” inserted by No 74 of 2010, s 3 and Sch 1 item 36, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading.

freight container means a container within the meaning of the Customs Convention on Containers, 1972, signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force. History Definition of “freight container” inserted by No 176 of 1999, s 3 and Sch 1 item 145, effective 1 July 2000.

fringe benefit has the meaning given by section 995-1 of the *ITAA 1997 but includes a benefit within the meaning of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 that is an exempt benefit for the purposes of that Act. History Definition of “fringe benefit” inserted by No 52 of 2000, s 3 and Sch 2 item 2, effective 30 May 2000.

fringe benefits tax means tax imposed by the Fringe Benefits Tax Act 1986. History Definition of “fringe benefits tax” inserted by No 92 of 2000, s 3 and Sch 5 item 10A, effective 1 July 2000.

fund-raising event has the meaning given by section 40-165. History Definition of “fund-raising event” inserted by No 92 of 2000, s 3 and Sch 1 item 8, effective 1 July 2000.

futures exchange means: (a) a body corporate in relation to which an approval under section 1126 of the Corporations Act 2001 is in force, or is taken to be in force because of subsection 1126(3) of that Act; or (b) a body corporate that is recognised as a futures exchange in a foreign country and operates as a futures exchange under the laws of that country. History Definition of “futures exchange” amended by No 55 of 2001, s 3 and Sch 3 item 31 and 32, by substituting “Corporations Act 2001” for “Corporations Law”, and by substituting “that Act” for “that Law”, effective 15 July 2001.

gambling event has the meaning given by subsection 126-35(2). gambling supply has the meaning given by subsection 126-35(1). general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.

History Definition of “general interest charge” amended by No 101 of 2006, s 3 and Sch 2 item 1019, by omitting “Division 1 of” before “Part IIA”, effective 14 September 2006. Definition of “general interest charge” inserted by No 73 of 2001, s 3 and Sch 1 item 43, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

gift-deductible entity : an entity is a gift-deductible entity if gifts or contributions made to it can be deductible under Division 30 of the *ITAA 1997. gift-deductible purpose , of an entity, means a purpose that is the principal purpose of: (a) if the entity legally owns a fund for the operation of which the entity is entitled, under subsection 30-125(2) of the *ITAA 1997, to be so endorsed — that fund; or (b) if the entity includes an authority or institution for the operation of which the entity is entitled, under subsection 30-125(2) of the ITAA 1997, to be so endorsed — that authority or institution. History Definition of “gift-deductible purpose” inserted by No 80 of 2006, s 3 and Sch 12 item 15, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.

global GST amount has the meaning given by sections 126-10, 126-15 and 126-20. goods means any form of tangible personal property. government entity has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999. History Definition of “government entity” inserted by No 177 of 1999, s 3 and Sch 1 item 130, effective 1 July 2000.

government related entity is: (a) a *government entity; or (b) an entity that would be a government entity but for subparagraph (e)(i) of the definition of government entity in the A New Tax System (Australian Business Number) Act 1999; or (c) a local governing body established by or under a *State law or *Territory law. History Definition of “government related entity” inserted by No 177 of 1999, s 3 and Sch 1 item 131, effective 1 July 2000.

government school means a *school that: (a) supplies any of these kinds of *education courses: (i) *pre-school courses; (ii) full-time *primary courses; (iii) full-time *secondary courses; (whether or not the school supplies any other education courses); and (b) is conducted by or on behalf of an *Australian government agency; and includes a proposed school that will meet the requirements of paragraphs (a) and (b) once it starts operation. History Definition of “government school” inserted by No 92 of 2000, s 3 and Sch 1 item 8A, effective 1 July 2000.

group liability of a *head company of a *consolidated group or a *MEC group has the meaning given by paragraph 721-10(1)(a) of the *ITAA 1997. History Definition of “group liability” inserted by No 101 of 2004, s 3 and Sch 6 item 4, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

GST means tax that is payable under the *GST law and imposed as goods and services tax by any of these: (a) the A New Tax System (Goods and Services Tax Imposition — General) Act 1999; or (b) the A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999; or (c) the A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999; or (d) the A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005; or (e) the A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005; or (f) the A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005. History Definition of “GST” amended by No 10 of 2005, s 3 and Sch 1 item 5, by inserting paras (d), (e) and (f) at the end, effective 1 July 2005.

GST benefit has the meaning given by subsection 165-10(1). GST branch has the meaning given by section 54-5. GST branch registration number , of a branch, means the branch’s GST branch registration number notified under section 54-15. [GST-creditable benefit ] (Repealed by No 156 of 2000) History Definition of “GST-creditable benefit” repealed by No 156 of 2000, s 3 and Sch 3 item 31, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. The definition formerly read: [GST-creditable benefit ] has the meaning given by section 149A of the Fringe Benefits Tax Assessment Act 1986. Definition of “GST-creditable benefit” inserted by No 92 of 2000, s 3 and Sch 5 item 10B, effective 1 July 2000.

GST disadvantage has the meaning given by subsection 165-45(2). GST exclusive market value , in relation to a supply or acquisition: (a) other than of a *luxury car — is 10/11 of the *GST inclusive market value of the supply or acquisition; or (b) of a *luxury car — is 10/11 of the *GST inclusive market value of the luxury car (excluding any *luxury car tax that is, or would be, payable on the supply of that car). History Definition of “GST exclusive market value” substituted by No 177 of 1999, s 3 and Sch 1 item 132, effective 1 July 2000. The definition formerly read: [GST exclusive market value ] , in relation to a supply or acquisition, is 10/11 of the *GST inclusive market value of the supply or acquisition.

GST exclusive value : (a) in relation to an acquisition: (i) other than of a *luxury car — means 10/11 of the *price of the supply of the thing being acquired; or

(ii) of a *luxury car — means 10/11 of the *price of the supply of the luxury car (excluding any *luxury car tax payable on the supply); and (b) in relation to an importation that is a *taxable importation, means the *value of the importation; and (c) in relation to an importation that is not a taxable importation, means the amount that would be the value of the importation if it were a taxable importation. History Definition of “GST exclusive value” amended by No 177 of 1999, s 3 and Sch 1 item 133, by substituting para (a), effective 1 July 2000. Para (a) formerly read: (a) in relation to an acquisition, means 10/11 of the *price of the supply of the thing being acquired; and

GST-free has the meaning given by subsection 9-30(1) and Division 38. GST group has the meaning given by section 48-5. GST inclusive market value of: (a) *consideration in connection with a supply; or (b) a thing, or a supply or acquisition of a thing; means the market value of the consideration or thing, without any discount for any amount of GST or *luxury car tax payable on the supply. History Definition of “GST inclusive market value” amended by No 177 of 1999, s 3 and Sch 1 item 134, by substituting “any amount of GST or *luxury car tax” for “the amount of GST (if any)”, effective 1 July 2000.

GST instalment has the meaning given by subsection 162-70(1). History Definition of “GST instalment” inserted by No 73 of 2001, s 3 and Sch 1 item 44, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

GST instalment payer has the meaning given by section 162-50. History Definition of “GST instalment payer” inserted by No 73 of 2001, s 3 and Sch 1 item 45, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

GST instalment quarter has the meaning given by subsections 162-70(2) and (3). History Definition of “GST instalment quarter” inserted by No 73 of 2001, s 3 and Sch 1 item 46, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

GST instalment shortfall , for a *GST instalment quarter in relation to which you are liable to pay a penalty under Subdivision 162-D, means: (a) if the penalty is payable under section 162-175 — the amount worked out under subsection 162175(3) or paragraph 162-175(4)(c) (whichever is applicable); or (b) if the penalty is payable under section 162-180 — the amount worked out under subsection 162180(3) or paragraph 162-180(4)(c) (whichever is applicable); or (c) if the penalty is payable under section 162-185 — the amount worked out under subsection 162185(3). Note:

The amount of a GST instalment shortfall can be reduced under section 162-195 or 162-200 (or both). History Definition of “GST instalment shortfall” inserted by No 73 of 2001, s 3 and Sch 1 item 47, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

GST joint venture has the meaning given by section 51-5. GST law means: (a) this Act; and (b) any Act that imposes GST; and (c) the A New Tax System (Goods and Services Tax Transition) Act 1999; and (d) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) to (c); and (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and (f) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered). GST religious group has the meaning given by section 49-5. History Definition of “GST religious group” inserted by No 92 of 2000, s 3 and Sch 1 item 8B, effective 1 July 2000.

GST return means a return of the kind referred to in Division 31, that complies with all the requirements of sections 31-15 and 31-25 of this Act and section 388-75 in Schedule 1 to the Taxation Administration Act 1953, and includes a return given in accordance with section 58-50 of this Act. History Definition of “GST return” amended by No 118 of 2009, s 3 and Sch 1 item 41, by inserting “, and includes a return given in accordance with section 58-50 of this Act” at the end, effective 4 December 2009. Definition of “GST return” amended by No 92 of 2000, s 3 and Sch 9 item 11, by substituting “and 31-25 of this Act and section 388-75 in Schedule 1 to the Taxation Administration Act 1953” for “, 31-25 and 31-30”, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year.

GST turnover : (a) in relation to meeting a *turnover threshold — has the meaning given by subsection 188-10(1); and (b) in relation to not exceeding a *turnover threshold — has the meaning given by subsection 18810(2). History Definition of “GST turnover” inserted by No 80 of 2007, s 3 and Sch 2 item 56, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

head company of a *consolidated group or a *MEC group has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “head company” inserted by No 101 of 2004, s 3 and Sch 6 item 5, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Health Minister means the Minister administering the National Health Act 1953. higher education institution means an entity that is a higher education provider as defined in section 16-1 of the Higher Education Support Act 2003. History Definition of “higher education institution” substituted by No 56 of 2010, s 3 and Sch 6 item 15, effective 3 June 2010. The definition formerly read: [higher education institution ] means an institution specified in section 4, or paragraph 34(4)(b), (f) or (h), of the Higher Education Funding Act 1988.

HIH company has the meaning given by section 322-5 of the *ITAA 1997. History Definition of “HIH company” inserted by No 169 of 2001, s 3 and Sch 5 item 12, applicable: (a) in relation to net amounts for tax periods starting, or that started, on or after 15 March 2001; and (b) in relation to payments and supplies, of a kind referred to in section 78-120 of the A New Tax System (Goods and Services Tax) Act 1999, that are, or have been, made on or after 15 March 2001 to an entity that is neither registered nor required to be registered.

HIH rescue entity means: (a) the HIH Claims Support Trust (established on 6 July 2001); or (b) the Commonwealth; or (c) an entity prescribed for the purposes of subsection 322-5(1) of the *ITAA 1997. History Definition of “HIH rescue entity” inserted by No 169 of 2001, s 3 and Sch 5 item 13, applicable: (a) in relation to net amounts for tax periods starting, or that started, on or after 15 March 2001; and (b) in relation to payments and supplies, of a kind referred to in section 78-120 of the A New Tax System (Goods and Services Tax) Act 1999, that are, or have been, made on or after 15 March 2001 to an entity that is neither registered nor required to be registered.

hire purchase agreement has the meaning given by section 995-1 of the *ITAA 1997. home care has the meaning given by section 45-3 of the Aged Care Act 1997. History Definition of “home care” inserted by No 76 of 2013, s 3 and Sch 4 item 5, effective 1 August 2013.

hospital treatment has the same meaning as in the Private Health Insurance Act 2007. History Definition of “hospital treatment” substituted by No 14 of 2009, s 3 and Sch 4 item 1, effective 26 March 2009. The definition formerly read: [hospital treatment ] has the meaning given by subsection 67(4) of the National Health Act 1953 (as in force immediately before the commencement of the Private Health Insurance Act 2007). Definition of “hospital treatment” amended by No 32 of 2007, s 3 and Sch 2 item 2A, by inserting “(as in force immediately before the commencement of the Private Health Insurance Act 2007)” at the end, effective 30 March 2007.

hybrid settlement sharing arrangement has the meaning given by subsection 80-80(1). History Definition of “hybrid settlement sharing arrangement” inserted by No 67 of 2003, s 3 and Sch 11 item 31, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

import means import goods into the indirect tax zone.

History Definition of “import” amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia”, applicable to a tax period that commences on or after 1 July 2015. Definition of “import” amended by No 176 of 1999, s 3 and Sch 1 item 146, by substituting “import” for “*import”, effective 1 July 2000.

[importation of goods into Australia ] (Repealed by No 176 of 1999) History Definition of “importation of goods into Australia” repealed by No 176 of 1999, s 3 and Sch 1 item 147, effective 1 July 2000. The definition formerly read: [importation of goods into Australia ] has the meaning given by subsection 13-5(2) and section 114-5.

inbound intangible consumer supply has the meaning given by section 84-65. History Definition of “inbound intangible consumer supply” inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

incapacitated entity means: (a) an individual who is a bankrupt; or (b) an entity that is in liquidation or receivership; or (c) an entity that has a *representative. History Definition of “incapacitated entity” amended by No 156 of 2000, s 3 and Sch 6 item 37, by inserting para (c), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

incidental valuable metal goods means goods: (a) acquired for the purposes of sale or exchange (but not for manufacture) in the ordinary course of *business; and (b) that consist wholly or partly of *valuable metal; and (c) in relation to which any of the following applies: (i) the goods are collectables or antiques, and the goods are not *precious metals; (ii) at the time of the acquisition, the market value of the goods exceeds the *valuable metal threshold; (iii) the goods are in a class determined by the Minister, by legislative instrument, for the purposes of this subparagraph. History Definition of “incidental valuable metal goods” inserted by No 76 of 2017, s 3 and Sch 1 item 9, effective 27 June 2017.

income year has the meaning given by section 995-1 of the *ITAA 1997. increasing adjustment means an amount arising under one of the following provisions: Increasing adjustments Item

Provision

Subject matter

1

Section 19-50

Adjustment events (supplies)

.................................... 2

Section 19-80

Adjustment events (acquisitions)

.................................... 3

Section 21-10

Recovering amounts previously written off (taxable supplies)

.................................... 4

Section 21-15

Bad debts written off (creditable acquisitions)

.................................... 4AAA

Section 75-22

Input tax credit entitlements for acquisitions relating to supplies of *real property under the *margin scheme

.................................... 4AA

Section 78-18 (including as it applies in accordance with Subdivision 79-B or Division 80)

Payments of excess etc. under insurance policies or *compulsory third party schemes

.................................... 4AB

Subsection 79-10(2) (including as it applies in accordance with Division 80)

*Increasing adjustments under *compulsory third party schemes

.................................... 4AC

Section 79-55 (including as it applies in accordance with Division 80)

*Increasing adjustments under *compulsory third party schemes

.................................... 4AD

Section 80-30

*Increasing adjustments under *insurance policy settlement sharing arrangements

.................................... 4AE

Section 80-70

*Increasing adjustments under *nominal defendant settlement sharing arrangements

.................................... 4A

Section 100-15

Unredeemed vouchers

.................................... 5

Section 129-40

Changes in the extent of creditable purpose

.................................... 5A

Section 130-5

Goods applied solely to private or domestic use

.................................... 5B

Section 131-55

Annually apportioned acquisitions and importations

.................................... 6

Section 134-10

Third party payments

.................................... 7

Section 135-5

Supplies of going concerns

.................................... 8

Section 138-5

Cessation of registration

.................................... 8A

Section 139-5

Distributions from deceased estates

.................................... 9

Section 141-50

Tradex scheme goods

Note: Increasing adjustments increase your net amounts. History Definition of “increasing adjustment” amended by No 21 of 2010, s 3 and Sch 1 item 22, by inserting table item 6, applicable in relation to payments made on or after 1 July 2010. Definition of “increasing adjustment” amended by No 78 of 2005, s 3 and Sch 6 item 25, by inserting table item 4AAA, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005. Definition of “increasing adjustment” amended by No 41 of 2005, s 3 and Sch 10, item 13, by omitting table item 6, effective 1 April 2005. Table item 6 formerly read: “6 Section 132-10 Supplies of things acquired or imported to make supplies”. Definition of “increasing adjustment” amended by No 134 of 2004, s 3 and Sch 2 item 21, by inserting table item 5B, applicable in relation to net amounts for tax periods starting, or that started, on or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. Definition of “increasing adjustment” amended by No 67 of 2003, s 3 and Sch 11 item 33, by substituting table item 4AA and inserting table items 4AB, 4AC, 4AD and 4AE, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Table item 4AA formerly read: “4AA Section 78-18 Payments of excess under insurance policies”. Definition of “increasing adjustment” amended by No 156 of 2000, s 3 and Sch 6 item 38, by inserting table item 4AA, applicable in relation to net amounts for tax periods starting on or after 17 August 2000. Definition of “increasing adjustment” amended by No 92 of 2000, s 3 and Sch 11 item 12B, by inserting table item 8A, effective 1 July 2000. Definition of “increasing adjustment” amended by No 177 of 1999, s 3 and Sch 7 items 135 and 136, by inserting table items 4A and 5A, effective 1 July 2000. Definition of “increasing adjustment” amended by No 176 of 1999, s 3 and Sch 7 item 14, by inserting table item 9, effective 1 July 2000.

indirect tax zone means Australia (within the meaning of the *ITAA 1997), but does not include any of the following: (a) the external Territories; (b) an offshore area for the purpose of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; (c) the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003); other than an installation (within the meaning of the Customs Act 1901) that is deemed by section 5C of the Customs Act 1901 to be part of Australia and that is located in an offshore area or the Joint Petroleum Development Area. History Definition of “indirect tax zone” inserted by No 2 of 2015, s 3 and Sch 4 item 30, applicable to a tax period that commences on or after 1 July 2015.

individual means a natural person. industrial instrument has the meaning given by section 995-1 of the *ITAA 1997. ineligible for the margin scheme has the meaning given by subsections 75-5(3) and (4). History

Definition of “ineligible for the margin scheme” inserted by No 78 of 2005, s 3 and Sch 6 item 26, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

[in existence ] (Repealed by No 41 of 2005) History Definition of “in existence” repealed by No 41 of 2005, s 3 and Sch 10, item 14, effective 1 April 2005. The definition formerly read: [in existence ] has the meaning given by section 995-1 of the *ITAA 1997. Definition of “in existence” amended by Act No 101 of 2003, s 3 and Sch 6 item 2, by substituting “995-1” for “995-100”, with effect from 1 July 2000.

inherit : you inherit a freehold interest in land, a stratum unit or a long-term lease if you become an owner of the interest, unit or lease: (a) under the will of a deceased person, or that will as varied by a court order; or (b) by operation of an intestacy law, or such a law as varied by a court order; or (c) because it is appropriated to you by the legal personal representative of a deceased person in satisfaction of a pecuniary legacy or some other interest or share in the deceased person’s estate; or (d) under a deed of arrangement if: (i) you entered into the deed to settle a claim to participate in the distribution of the deceased person’s estate; and (ii) any *consideration given by you for the interest, unit or lease consisted only of the variation or waiver of a claim to one or more other assets that formed part of the estate. History Definition of “inherit” inserted by No 78 of 2005, s 3 and Sch 6 item 26A, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

input tax credit means an entitlement arising under section 11-20 or 15-15. input taxed has the meaning given by subsection 9-30(2) and Division 40. instalment tax period has the meaning given by subsection 162-55(3). History Definition of “instalment tax period” inserted by No 73 of 2001, s 3 and Sch 1 item 48, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

instalment turnover threshold has the meaning given by subsection 162-5(2). History Definition of “instalment turnover threshold” inserted by No 73 of 2001, s 3 and Sch 1 item 49, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

insurance broker has the meaning given by section 11 of the Insurance Contracts Act 1984. History Definition of “insurance broker” inserted by No 177 of 1999, s 3 and Sch 1 item 138, effective 1 July 2000.

insurance policy means a policy of insurance (or of reinsurance) against loss, damage, injury or risk of any kind, whether under a contract or a law. However, it does not include such a policy to the extent that it does not relate to insurance (or reinsurance) against loss, damage, injury or risk of any kind. History

Definition of “insurance policy” substituted by No 177 of 1999, s 3 and Sch 1 item 137, effective 1 July 2000. The definition formerly read: [insurance policy ] has the meaning given by subsection 78-5(4).

insurance policy settlement sharing arrangement has the meaning given by subsection 80-5(1). History Definition of “insurance policy settlement sharing arrangement” inserted by No 67 of 2003, s 3 and Sch 11 item 34, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

intended or former application of a thing has the meaning given by section 129-40. international transport means: (a) in relation to the export of goods — the transport of the goods from their *place of export in the indirect tax zone to a destination outside the indirect tax zone; or (b) in relation to the import of goods — the transport of the goods from a place outside the indirect tax zone to their *place of consignment in the indirect tax zone. History Definition of “international transport” amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. Definition of “international transport” substituted by No 91 of 2010, s 3 and Sch 1 item 12, effective 29 June 2010. For application provision, see history note under s 13-20(2). The definition formerly read: [international transport ] means: (a) in relation to the export of goods — the transport of the goods from their *place of export in Australia to a destination outside Australia (including loading and handling within Australia that is part of that transport); or (b) in relation to the import of goods — the transport of the goods from a place outside Australia to their *place of consignment in Australia (excluding loading and handling within Australia). Definition of “international transport” inserted by No 176 of 1999, s 3 and Sch 1 item 148, effective 1 July 2000.

invoice means a document notifying an obligation to make a payment. inwards duty free shop has the same meaning as in section 96B of the Customs Act 1901. ITAA 1936 means the Income Tax Assessment Act 1936. ITAA 1997 means the Income Tax Assessment Act 1997. joint venture operator , of a *GST joint venture, is the entity last nominated in relation to the joint venture as mentioned in paragraph

51-5(1)(ea) or 51-70(1)(c), but does not include an entity that does not satisfy the requirements of paragraphs 51-10(c) and (f). History Definition of “joint venture operator” substituted by No 74 of 2010, s 3 and Sch 1 item 37, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. The definition formerly read: [joint venture operator ] , for a *GST joint venture, is the entity nominated to be the joint venture operator under paragraph 51-5(e), or approved as a replacement joint venture operator for the joint venture under paragraph 51-70(1)(c). Definition of “joint venture operator” amended by No 92 of 2000, s 3 and Sch 7 item 22, by substituting “entity” for “*company”, effective 1 July 2000. Definition of “joint venture operator” amended by No 177 of 1999, s 3 and Sch 1 item 139, by substituting “*company nominated to be the joint venture operator under paragraph 51-5(e)” for “*participant of the joint venture nominated as mentioned in paragraph 51-5(e)”, effective 1 July 2000.

legal practitioner means a person who is enrolled as a barrister, a solicitor or a barrister and solicitor of: (a) a federal court; or (b) a court of a State or Territory. life insurance policy means a policy of insurance on the life of an individual. limited registration entity has the meaning given by section 146-5. History Definition of “limited registration entity” amended by No 77 of 2017, s 3 and Sch 1 item 58, by substituting “section 146-5” for “section 84140”, effective 1 July 2017. For application provisions, see note under Div 146 heading. Definition of “limited registration entity” inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

liquidator has the meaning given by subsection 6(1) of the *ITAA 1936. [live stock ] (Repealed by No 177 of 1999) History Definition of “live stock” repealed by No 177 of 1999, s 3 and Sch 1 item 140, effective 1 July 2000. The definition formerly read: [live stock ] has the meaning given by section 995-1 of the *ITAA 1997.

local entry has the meaning given by section 5-30 of the *Wine Tax Act. History Definition of “local entry” amended by No 39 of 2012, s 3 and Sch 4 item 9, by substituting “*Wine Tax Act” for “A New Tax System (Wine Equalisation Tax) Act 1999”, effective 15 April 2012. Definition of “local entry” inserted by No 176 of 1999, s 3 and Sch 1 item 149, effective 1 July 2000.

lodged electronically has the meaning given by subsection 31-25(3). long-term accommodation has the meaning given by subsection 87-20(1). long-term lease means a supply by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) for at least 50 years if: (a) at the time of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, it was reasonable to expect that it would continue for at least 50 years; and (b) unless the supplier is an *Australian government agency — the terms of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, as they apply to the *recipient are substantially the same as those under which the supplier held the premises. luxury car has the same meaning as in section 25-1 of the A New Tax System (Luxury Car Tax) Act 1999.

History Definition of “luxury car” inserted by No 56 of 2010, s 3 and Sch 6 item 117, effective 3 June 2010.

luxury car tax has the meaning given by section 27-1 of the A New Tax System (Luxury Car Tax) Act 1999. History Definition of “luxury car tax” inserted by No 176 of 1999, s 3 and Sch 1 item 150, effective 1 July 2000.

luxury car tax law has the meaning given in section 27-1 of the A New Tax System (Luxury Car Tax) Act 1999. managing operator has the meaning given by subparagraph 80-5(1)(c)(i), 80-40(1)(c)(i) or 80-80(1)(c)(i). History Definition of “managing operator” inserted by No 67 of 2003, s 3 and Sch 11 item 35, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

managing operator’s payment or supply has the meaning given by subsection 80-5(2), 80-40(2) or 8080(2). History Definition of “managing operator’s payment or supply” inserted by No 67 of 2003, s 3 and Sch 11 item 36, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

margin , in relation to a *taxable supply of *real property, has the meaning given by sections 75-10, 75-11 and 75-16. Note: This meaning is affected by sections 75-12 to 75-15. History Definition of “margin” amended by No 84 of 2013, s 3 and Sch 8 item 18, by inserting the note at the end, applicable in relation to taxable supplies made on or after the start of the first quarterly tax period starting on or after 28 June 2013. For this purpose, it does not matter whether quarterly tax periods are the tax periods that apply to you. Definition of “margin” amended by No 145 of 2008, s 3 and Sch 1 item 12, by substituting “, 75-11 and 75-16” for “and 75-11”, effective 9 December 2008. For application provision, see history note under s 75-5(1B). Definition of “margin” amended by No 78 of 2005, s 3 and Sch 6 item 27, by substituting “sections 75-10 and 75-11” for “subsection 7510(2)”, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

margin scheme : a *taxable supply of *real property is under the margin scheme if subsection 75-5(1) applies. History Definition of “margin scheme” amended by No 78 of 2005, s 3 and Sch 6 item 27A, by substituting “subsection 75-5(1) applies” for “you choose, under section 75-5, to use the margin scheme in working out the amount of GST on the supply”, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

[Masters or Doctoral course ] (Repealed by No 143 of 2007) History Definition of “Masters or Doctoral course” repealed by No 143 of 2007, s 3 and Sch 7 item 4, effective 1 July 2006. The definition formerly read: [Masters or Doctoral course ] means a course of study or instruction, accredited at Masters or Doctoral level and supplied by a *higher education institution or a *non-government higher education institution.

MEC group has the meaning given by section 719-5 of the *ITAA 1997.

History Definition of “MEC group” inserted by No 101 of 2004, s 3 and Sch 6 item 6, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

medical practitioner means a person who is a medical practitioner for the purposes of the Health Insurance Act 1973. medical service means: (a) a service for which medicare benefit is payable under Part II of the Health Insurance Act 1973; or (b) any other service supplied by or on behalf of a *medical practitioner or *approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the *recipient of the supply. History Definition of “medical service” substituted by No 92 of 2000, s 3 and Sch 2 item 7, effective 1 July 2000. The definition formerly read: [medical service ] means a service supplied by or on behalf of a *medical practitioner or *approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the *recipient of the supply.

member: (a) in relation to a *GST group — has the meaning given by section 48-7; or (b) in relation to a *GST religious group — means an entity currently approved as one of the members of the group under section 49-5 or paragraph 49-70(1)(a); or (c) in relation to a *consolidated group — has the meaning given by section 703-15 of the *ITAA 1997. History Definition of “member” amended by No 41 of 2011, s 3 and Sch 5 items 2 and 3, by omitting “means” after “member:” and inserting “means” in para (b), effective 27 June 2011. Definition of “member” amended by No 74 of 2010, s 3 and Sch 1 item 38, by substituting para (a), applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. Para (a) formerly read: (a) in relation to a *GST group — an entity, a *non-profit sub-entity or a *government related entity currently approved as one of the members of the group under section 48-5 or paragraph 48-70(1)(a); or Definition of “member” amended by No 101 of 2004, s 3 and Sch 6 item 7, by inserting paragraph (c), applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002. Definition of “member” substituted by No 92 of 2000, s 3 and Sch 1 item 8C, effective 1 July 2000. The definition formerly read: [member ] , in relation to a *GST group, means an entity or a *government related entity currently approved as one of the members of the group under section 48-5 or paragraph 48-70(1)(a). Definition of “member” substituted by No 177 of 1999, s 3 and Sch 1 item 141, effective 1 July 2000. The definition formerly read: [member ] , in relation to a *GST group, means a *company currently approved as one of the companies of the group under section 48-5 or paragraph 48-70(1)(a).

mineral deposit means a deposit of *minerals, and includes a deposit of sand or gravel. minerals has the meaning given by section 40-730 of the *ITAA 1997. History Definition of “minerals” amended by No 77 of 2001, s 3 and Sch 2 item 14, by substituting “section 40-730” for “section 330-25”, effective applicable to: (a) depreciating assets: (i) you start to hold under a contract entered into after 30 June 2001; or (ii) you constructed where the construction started after that day; or (iii) you start to hold in some other way after that day; and (b) expenditure that does not form part of the cost of a depreciating asset incurred after that day. Definition of “minerals” inserted by No 92 of 2000, s 3 and Sch 7 item 24, effective 1 July 2000.

monetary prize means: (a) any prize, or part of a prize, in the form of *money or *digital currency; or (b) if the prize is given at a casino — any prize, or part of a prize, in the form of: (i) money or digital currency; or (ii) gambling chips that may be redeemed for money or digital currency. History Definition of “monetary prize” amended by No 118 of 2017, s 3 and Sch 1 items 28 and 29, by inserting “or *digital currency” in para (a) and substituting para (b), effective 1 July 2017. For application provision, see note under the definition of “digital currency” in s 195-1. Para (b) formerly read: (b) if the prize is given at a casino — any prize, or part of a prize, in the form of *money or in the form of gambling chips that may be redeemed for money.

money includes: (a) currency (whether of Australia or of any other country); and (b) promissory notes and bills of exchange; and (c) any negotiable instrument used or circulated, or intended for use or circulation, as currency (whether of Australia or of any other country); and (d) postal notes and money orders; and (e) whatever is supplied as payment by way of: (i) credit card or debit card; or (ii) crediting or debiting an account; or (iii) creation or transfer of a debt. However, it does not include: (f) a collector’s piece; or (g) an investment article; or (h) an item of numismatic interest; or (i) currency the market value of which exceeds its stated value as legal tender in the country of issue. net amount , for a tax period, has the meaning given by section 17-5. However: (a) it has the meaning given by section 162-105 if the tax period is an *instalment tax period; or (b) it has the meaning given by section 123-15 if a choice under Division 123 to apply a *simplified accounting method has effect during the tax period, and paragraph (a) does not apply; or (c) it has the meaning given by section 126-5 if you are liable for GST on a *gambling supply that is attributable to the tax period, and paragraphs (a) and (b) do not apply. Note: Subdivision 21-A of the Wine Tax Act and Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999 can affect the net amount. History Definition of “net amount” substituted by No 39 of 2012, s 3 and Sch 3 item 7, effective 1 July 2012. The definition formerly read: [net amount ] has the meaning given by sections 17-5, 126-5 and 162-105. Definition of “net amount” amended by No 73 of 2001, s 3 and Sch 1 item 50, by substituting “sections 17-5, 126-5 and 162-105” for “section 17-5 and 126-5”, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

net capital loss has the meaning given by subsection 995-1(1) of the *ITAA 1997. History

Definition of “net capital loss” inserted by No 97 of 2002, s 3 and Sch 1 item 14, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

net GST: the net GST that is or would be payable by an entity for a supply is: (a) the GST that is or would be payable by the entity on the supply; plus (b) the sum of any *increasing adjustments that the entity has or would have relating to the supply; minus (c) the sum of any *decreasing adjustments that the entity has or would have relating to the supply. History Definition of “net GST” inserted by No 177 of 1999, s 3 and Sch 1 item 142, effective 1 July 2000.

net refund position has the meaning given by subsection 162-5(3). History Definition of “net refund position” inserted by No 73 of 2001, s 3 and Sch 1 item 51, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

new recreational boat has the meaning given by subsection 38-185(5). History Definition of “new recreational boat” inserted by No 51 of 2011, s 3 and Sch 1 item 3, applicable to supplies that: (a) are made under contracts entered into on or after 1 July 2011; and (b) are not made pursuant to rights or options granted before 1 July 2011.

new residential premises has the meaning given by section 40-75. History Definition of “new residential premises” substituted by No 156 of 2000, s 3 and Sch 1 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The definition formerly read: [new residential premises ] means *residential premises that: (a) have not previously been sold as residential premises and have not previously been the subject of a *long-term lease; or (b) have been created through *substantial renovations of a building; or (c) have been built, or contain a building that has been built, to replace demolished premises on the same land. To avoid doubt, if the residential premises are *new residential premises because of paragraph (b) or (c) of this definition, the new residential premises include land of which the new residential premises are a part. Definition of “new residential premises” substituted by No 176 of 1999, s 3 and Sch 1 item 151, effective 1 July 2000. The definition formerly read: [new residential premises ] means *residential premises that have not previously been sold as residential premises and have not previously been the subject of a *long-term lease.

nominal defendant settlement sharing arrangement has the meaning given by subsection 80-40(1). History Definition of “nominal defendant settlement sharing arrangement” inserted by No 67 of 2003, s 3 and Sch 11 item 37, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

non-cash benefit has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “non-cash benefit” amended by No 12 of 2012, s 3 and Sch 6 item 71, by substituting “*ITAA 1997” for “Income Tax Assessment Act 1997”, effective 21 March 2012. Definition of “non-cash benefit” inserted by No 178 of 1999, s 3 and Sch 1 item 65, effective 22 December 1999.

non-creditable insurance event has the meaning given by subsection 78-10(3). non-deductible expense has the meaning given by subsections 69-5(3) and (3A). History Definition of “non-deductible expense” amended by No 156 of 2000, s 3 and Sch 3 item 32, by substituting “subsections 69-5(3) and (3A)” for “subsection 69-5(3)”, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

non-entity joint venture has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “non-entity joint venture” inserted by No 92 of 2000, s 3 and Sch 7 item 25, effective 1 July 2000.

non-government higher education institution means an institution that is not a *higher education institution and that: (a) is established as a non-government higher education institution under the law of a State or Territory; or (b) is registered by a State or Territory higher education recognition authority. non-profit association means an entity all the members of which are non-profit bodies. Non-profit sub-entity has the meaning given by subsection 63-15(3). History Definition of “non-profit sub-entity” inserted by No 177 of 1999, s 3 and Sch 1 item 144, effective 1 July 2000.

non-resident means an entity that is not an *Australian resident. non-taxable importation has the meaning given by section 13-10 and Division 42. notified instalment amount has the meaning given by subsection 162-135(1). History Definition of “notified instalment amount” inserted by No 73 of 2001, s 3 and Sch 1 item 52, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

officer , except in section 38-510, has the meaning given by the Corporations Act 2001. History Definition of “officer” amended by No 55 of 2001, s 3 and Sch 3 item 33, by substituting “Corporations Act 2001” for “Corporations Law”, effective 15 July 2001.

offshore supply of low value goods has the meaning given by section 84-77. History Definition of “offshore supply of low value goods” inserted by No 77 of 2017, s 3 and Sch 1 item 59, effective 1 July 2017. For application provisions, see note under Div 146 heading.

[operations cease ] (Repealed by No 156 of 2000) History Definition of “operations cease” repealed by No 156 of 2000, s 3 and Sch 7 item 5, effective 1 July 2000. The definition formerly read: [operations cease ] , in relation to the recovery of a mineral, has the meaning given by subsection 123-55(4).

operator of a *compulsory third party scheme means an entity that is required to make payments or supplies in settlement of claims under the scheme.

History Definition of “operator” inserted by No 67 of 2003, s 3 and Sch 11 item 38, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

outwards duty free shop has the same meaning as in section 96A of the Customs Act 1901. overdue : a debt is overdue if there has been a failure to discharge the debt, and that failure is a breach of the debtor’s obligations in relation to the debt. History Definition of “overdue” inserted by No 177 of 1999, s 3 and Sch 1 item 143, effective 1 July 2000.

participant , in relation to a *GST joint venture, has the meaning given by section 51-7. History Definition of “participant” substituted by No 74 of 2010, s 3 and Sch 1 item 39, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 51 heading. The definition formerly read: [participant ] , in relation to a *GST joint venture, means an entity currently approved as one of the participants of the joint venture under section 51-5 or paragraph 51-70(1)(a). Definition of “participant” amended by No 92 of 2000, s 3 and Sch 7 item 23, by substituting “an entity” for “a *company”, effective 1 July 2000.

partly creditable : (a) in relation to an acquisition, has the meaning given by sections 11-30 and 70-20; or (b) in relation to an importation, has the meaning given by section 15-25. [partly creditable land transport ] (Repealed by No 176 of 1999) History Definition of “partly creditable land transport” repealed by No 176 of 1999, s 3 and Sch 1 item 152, effective 1 July 2000. The definition formerly read: [partly creditable land transport ] has the meaning given by subsection 123-55(1).

partnership has the meaning given by section 995-1 of the *ITAA 1997. passed on has a meaning affected by section 142-25. History Definition of “passed on” inserted by No 34 of 2014, s 3 and Sch 2 item 11, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

[PAYE earner ] (Repealed by No 178 of 1999) History Definition of “PAYE earner” repealed by No 178 of 1999, s 3 and Sch 1 item 66, effective 22 December 1999. The definition formerly read: [PAYE earner ] means an employee as defined by section 221A of the *ITAA 1936.

period of review , for an *assessment, has the meaning given by section 155-35 in Schedule 1 to the Taxation Administration Act 1953. History Definition of “period of review” inserted by No 39 of 2012, s 3 and Sch 2 item 2, effective 1 July 2012.

person includes a *company. place of consignment of goods means:

(a) if the goods are posted to a place in the indirect tax zone — the place in the indirect tax zone to which the goods are addressed; or (aa) if the supplier of the goods is to deliver the goods to a place in the indirect tax zone — the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the goods; or (ab) if: (i) neither paragraph (a) nor (aa) applies; and (ii) the goods are to be transported into the indirect tax zone by an entity supplying a transport service to an entity that is to import the goods into the indirect tax zone; the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the transport service; or (b) in any other case — the port or airport of final destination as indicated on the *transportation document. History Definition of “place of consignment” amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “a place in the indirect tax zone” for “Australia” (first occurring) and “the indirect tax zone” for “Australia” (second occurring) in para (a), “to a place in the indirect tax zone” for “in Australia” (first occurring) and “in the indirect tax zone” for “in Australia” (second occurring) in para (aa), and “the indirect tax zone” for “Australia” (wherever occurring) in para (ab), applicable to a tax period that commences on or after 1 July 2015. Definition of “place of consignment” amended by No 91 of 2010, s 3 and Sch 1 item 13, by inserting paras (aa) and (ab), effective 29 June 2010. For application provision, see history note under s 13-20(2). Definition of “place of consignment” inserted by No 176 of 1999, s 3 and Sch 1 item 153, effective 1 July 2000.

place of export of goods means: (a) if the goods were posted from a place in the indirect tax zone — the place from which they were posted; or (b) if paragraph (a) does not apply and the goods were packed in a *freight container: (i) the last place from which they were collected, or to which they were delivered, prior to being so packed; or (ii) if subparagraph (i) does not apply — the place where they were so packed; or (c) if the goods are self transported goods — the place, or last place, from which the goods departed the indirect tax zone; or (d) if paragraphs (a), (b) and (c) do not apply — the place, or first place, where the goods were placed on board a ship or aircraft for export from the indirect tax zone. History Definition of “place of export” amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting “a place in the indirect tax zone” for “Australia” (first occurring) and “the indirect tax zone” for “Australia” (second and third occurring), applicable to a tax period that commences on or after 1 July 2015. Definition of “place of export” amended by No 91 of 2010, s 3 and Sch 1 item 14, by substituting para (b), effective 29 June 2010. For application provision, see history note under s 13-20(2). Para (b) formerly read: (b) if paragraph (a) does not apply and the goods were packed in a *freight container — the place where they were so packed; or Definition of “place of export” inserted by No 176 of 1999, s 3 and Sch 1 item 154, effective 1 July 2000.

potential residential land means land that it is permissible to use for residential purposes, but that does not contain any buildings that are *residential premises. History Definition of “potential residential land” amended by No 176 of 1999, s 3 and Sch 1 item 155, by inserting “buildings that are” after “contain any”, effective 1 July 2000.

precious metal means: (a) gold (in an investment form) of at least 99.5% fineness; or (b) silver (in an investment form) of at least 99.9% fineness; or (c) platinum (in an investment form) of at least 99% fineness; or (d) any other substance (in an investment form) specified in the regulations of a particular fineness specified in the regulations. History Definition of “precious metal” amended by No 177 of 1999, s 3 and Sch 1 items 145 and 146, by substituting “in an investment form” for “in any form” (wherever occurring) and inserting “(in an investment form)” after “substance” in para (d), effective 1 July 2000.

predominantly for long-term accommodation has the meaning given by subsection 87-20(3). pre-establishment acquisition has the meaning given by section 60-15. pre-establishment importation has the meaning given by section 60-15. premises , in relation to a supply of *food, has the meaning given by section 38-5. premium selection test is satisfied has the meaning given by subsection 79-5(2). History Definition of “premium selection test is satisfied” inserted by No 67 of 2003, s 3 and Sch 11 item 39, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

prepaid phone card or facility has the meaning given by subsection 100-25(2). History Definition of “prepaid phone card or facility” inserted by No 32 of 2006, s 3 and Sch 4 item 16, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

pre-school course means a course that is delivered: (a) in accordance with a pre-school curriculum recognised by: (i) the education authority of the State or Territory in which the course is delivered; or (ii) a State or Territory body that has the responsibility for recognising pre-school curricula for courses delivered in that State or Territory; and (b) by a *school that is recognised as a pre-school under the law of the State or Territory. History Definition of “pre-school course” amended by No 177 of 1999, s 3 and Sch 1 item 147, by substituting para (a), effective 1 July 2000. Para (a) formerly read: (a) in accordance with a pre-school curriculum recognised by the education authority of the State or Territory in which the course is delivered; and

previously attributed GST amount has the meaning given by section 19-45. previously attributed input tax credit amount has the meaning given by section 19-75. price , in relation to a supply, has the meaning given by sections 9-75 and 84-20. History Definition of “price” amended by No 52 of 2016, s 3 and Sch 2 item 17, by substituting “sections 9-75 and 84-20” for “section 9-75”, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26.

primary course means:

(a) a course of study or instruction that is delivered: (i) in accordance with a primary curriculum recognised by the education authority of the State or Territory in which the course is delivered; and (ii) by a *school that is recognised as a primary school under the law of the State or Territory; or (b) any other course of study or instruction that the *Student Assistance Minister has determined is a primary course for the purposes of this Act. History Definition of “primary course” amended by No 15 of 2017, s 3 and Sch 4 item 13, by substituting “*Student Assistance Minister” for “*Education Minister” in para (b), effective 1 April 2017.

primary production business has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “primary production business” inserted by No 73 of 2001, s 3 and Sch 1 item 53, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

principal member , for a *GST religious group, is the *member of the group nominated as mentioned in paragraph 49-5(c), or approved as a replacement principal member for the group under paragraph 4970(1)(c). History Definition of “principal member” inserted by No 92 of 2000, s 3 and Sch 1 item 8D, effective 1 July 2000.

private health insurance means insurance provided under a contract of insurance that was entered into by a private health insurer (within the meaning of the Private Health Insurance Act 2007) in the course of carrying on health insurance business (within the meaning of Division 121 of that Act). History Definition of “private health insurance” substituted by No 32 of 2007, s 3 and Sch 2 item 3, effective 1 April 2007. The definition formerly read: [private health insurance ] means insurance provided under a contract of insurance that was entered into by a registered organisation (within the meaning of Part VI of the National Health Act 1953) in the course of carrying on health insurance business (within the meaning of subsection 67(4) of that Act).

professional or trade course means a course leading to a qualification that is an *essential prerequisite: (a) for entry to a particular profession or trade in Australia; or (b) to commence the practice of (but not to maintain the practice of) a profession or trade in Australia. professional service has the meaning given by subsection 3(1) of the Health Insurance Act 1973. [projected annual turnover ] (Repealed by No 80 of 2007) History Definition of “projected annual turnover” repealed by No 80 of 2007, s 3 and Sch 2 item 57, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read: [projected annual turnover ] has the meaning given by section 188-20. Note: This meaning is affected by sections 188-22 and 188-25.

Definition of “projected annual turnover” amended by No 176 of 1999, s 3 and Sch 1 item 156, by inserting the Note, effective 1 July 2000.

projected GST turnover has the meaning given by section 188-20. Note: This meaning is affected by sections 188-22 and 188-25.

History Definition of “projected GST turnover” inserted by No 80 of 2007, s 3 and Sch 2 item 58, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

property subdivision plan means a plan: (a) for the division of *real property; and (b) that is registered (however described) under an *Australian law. Note: Examples are strata title plans and plans to subdivide land. History Definition of “property subdivision plan” inserted by No 12 of 2012, s 3 and Sch 4 item 10, applicable in relation to supplies of residential premises on or after 27 January 2011. For further application provisions, see note under s 40-75(2B) and (2C).

Quality of Care Principles means the principles made under section 96-1 of the Aged Care Act 1997. quarterly tax period has the meaning given by subsection 31-8(2). History Definition of “quarterly tax period” inserted by No 73 of 2001, s 3 and Sch 1 item 20, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

real property includes: (a) any interest in or right over land; or (b) a personal right to call for or be granted any interest in or right over land; or (c) a licence to occupy land or any other contractual right exercisable over or in relation to land. recipient , in relation to a supply, means the entity to which the supply was made. recipient created tax invoice has the meaning given by subsection 29-70(3). recipients contribution has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 but includes any consideration paid in respect of the provision of a benefit that is an exempt benefit for the purposes of that Act. History Definition of “recipients contribution” inserted by No 52 of 2000, s 3 and Sch 2 item 3, effective 30 May 2000.

recipient’s payment has the meaning given by paragraph 9(2)(e) or 10(3)(c) of the Fringe Benefits Tax Assessment Act 1986. History Definition of “recipient’s payment” inserted by No 52 of 2000, s 3 and Sch 2 item 4, effective 30 May 2000.

recognised professional : a person is a recognised professional, in relation to the supply of a service of a kind specified in the table in subsection 38-10(1), if: (a) the service is supplied in a State or Territory in which the person has a permission or approval, or is registered, under a *State law or a *Territory law prohibiting the supply of services of that kind without such permission, approval or registration; or (b) the service is supplied in a State or Territory in which there is no State law or Territory law requiring such permission, approval or registration, and the person is a member of a professional association that has uniform national registration requirements relating to the supply of services of that kind; or

(c) in the case of services covered by item 3 in the table — the service is supplied by an accredited service provider within the meaning of section 4 of the Hearing Services Administration Act 1997. History Definition of “recognised professional” amended by No 156 of 2000, s 3 and Sch 7 item 6, by substituting “item 3” for “item 2” in para (c), effective 1 July 2000.

recognised tax adviser has the meaning given by section 995-1 of the *ITAA 1997. redeliverer , of a *supply of low value goods, has the meaning given by subsection 84-77(4). History Definition of “redeliverer” inserted by No 77 of 2017, s 3 and Sch 1 item 59, effective 1 July 2017. For application provisions, see note under Div 146 heading.

reduced credit acquisition has the meaning given by section 70-5. History Definition of “reduced credit acquisition” amended by No 92 of 2000, s 3 and Sch 5 item 11, by substituting “section 70-5” for “subsection 705(1)”, effective 1 July 2000.

[reduced credit land transport ] (Repealed by No 58 of 2006) History Definition of “reduced credit land transport” repealed by No 58 of 2006, s 3 and Sch 7 item 14, effective 22 June 2006. The definition formerly read: [reduced credit land transport ] has the meaning given by section 123-55.

refiner of precious metal means an entity that satisfies the Commissioner that it regularly converts or refines *precious metal in *carrying on its *enterprise. registered means: (a) in relation to an entity — registered under Part 2-5; or (b) in relation to a branch of an entity — registered under Division 54. History Definition of “registered” substituted by No 156 of 2000, s 3 and Sch 7 item 7, effective 1 July 2000. The definition formerly read: [registered ] means registered under Part 2-5.

[registered tax agent ] (Repealed by No 114 of 2009) History Definition of “registered tax agent” repealed by No 114 of 2009, s 3 and Sch 1 item 1, effective 1 March 2010. The definition formerly read: [registered tax agent ] means an entity that is registered as a tax agent under Part VIIA (Registration of tax agents) of the *ITAA 1936.

registration turnover threshold has the meaning given by sections 23-15 and 63-25. History Definition of “registration turnover threshold” amended by No 177 of 1999, s 3 and Sch 1 item 148, by substituting “sections 23-15 and 63-25” for “section 23-15”, effective 1 July 2000.

relates to business finance has the meaning given by subsection 129-10(3). relevant traveller :

(a) in relation to goods that are exported — has the same meaning as in section 96A of the Customs Act 1901; and (b) in relation to goods that are *airport shop goods — has the same meaning as in section 96B of the Customs Act 1901. History Definition of “relevant traveller” amended by No 92 of 2000, s 3 and Sch 2 item 8, by substituting “*airport shop goods” for “imported or *excisable goods” in para (b), effective 1 July 2000.

religious practitioner means: (a) a minister of religion; or (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or (c) a full-time member of a religious order; or (d) a student at a college conducted solely for training persons to become members of religious orders. History Definition of “religious practitioner” inserted by No 168 of 2001, s 3 and Sch 1 item 5, applicable to activities done by a religious practitioner on or after 1 July 2000.

representative means: (a) a trustee in bankruptcy; or (b) a *liquidator; or (c) a receiver; or (ca) a controller (within the meaning of section 9 of the Corporations Act 2001); or (d) an administrator appointed to an entity under Division 2 of Part 5.3A of the Corporations Act 2001; or (e) a person appointed, or authorised, under an *Australian law to manage the affairs of an entity because it is unable to pay all its debts as and when they become due and payable; or (f) an administrator of a deed of company arrangement executed by the entity. History Definition of “representative” amended by No 118 of 2009, s 3 and Sch 1 item 42, by inserting para (ca), effective 4 December 2009. Definition of “representative” paragraph (d) amended by No 55 of 2001, s 3 and Sch 3 item 34, by substituting “Corporations Act 2001” for “Corporations Law”, effective 15 July 2001. Definition of “representative” amended by No 156 of 2000, s 3 and Sch 6 item 39, by inserting paras (d) to (f), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

representative member , of a *GST group, is the *member of the group last nominated as mentioned in paragraph 48-5(1)(d) or 48-70(1)(c). History Definition of “representative member” substituted by No 74 of 2010, s 3 and Sch 1 item 40, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div 48 heading. The definition formerly read: [representative member ] , for a *GST group, is the *member of the group nominated as mentioned in paragraph 48-5(1)(c), or approved as a replacement representative member for the group under paragraph 48-70(1)(c) or subsection 48-72(4). Definition of “representative member” amended by No 118 of 2009, s 3 and Sch 1 item 43, by inserting “or subsection 48-72(4)” at the end, effective 4 December 2009.

required to be registered has the meaning given by sections 23-5, 57-20, 58-20 and 144-5.

History Definition of “required to be registered” amended by No 118 of 2009, s 3 and Sch 1 item 44, by substituting “58-20 and 144-5” for “144-5 and 147-5”, effective 4 December 2009.

resident agent means an agent that is an *Australian resident. [residential care ] (Repealed by No 143 of 2004) History Definition of “residential care” repealed by No 143 of 2004, s 3 and Sch 1 item 10, effective 14 December 2004. For application provisions, see note under s 38-25(3). The definition formerly read: [residential care ] has the meaning given by section 41-3 of the Aged Care Act 1997. Note: Residential care can include respite care.

residential care service has the meaning given by the Dictionary in Schedule 1 to the Aged Care Act 1997. residential premises means land or a building that: (a) is occupied as a residence or for residential accommodation; or (b) is intended to be occupied, and is capable of being occupied, as a residence or for residential accommodation; (regardless of the term of the occupation or intended occupation) and includes a *floating home. History Definition of “residential premises” substituted by No 80 of 2006, s 3 and Sch 15 item 9, applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. The definition formerly read: [residential premises ] means land or a building that: (a) is occupied as a residence; or (b) is intended to be occupied, and is capable of being occupied, as a residence; and includes a *floating home. Definition of “residential premises” substituted by No 176 of 1999, s 3 and Sch 1 item 157, effective 1 July 2000. The definition formerly read: [residential premises ] means land or a building occupied or intended to be occupied as a residence, and includes a *floating home.

retailer means an entity that, in the course or furtherance of *carrying on its *enterprise, sells *goods to people who buy them for private or domestic use or consumption. History Definition of “retailer” inserted by No 176 of 1999, s 3 and Sch 1 item 158, effective 1 July 2000.

retirement village : premises are a retirement village if: (a) the premises are *residential premises; and (b) accommodation in the premises is intended to be for persons who are at least 55 years old, or who are a certain age that is more than 55 years; and (c) the premises include communal facilities for use by the residents of the premises; but the following are not retirement villages: (d) premises used, or intended to be used, for the provision of residential care (within the meaning of the Aged Care Act 1997) by an approved provider (within the meaning of that Act); (e) *commercial residential premises. History Definition of “retirement village” inserted by No 143 of 2004, s 3 and Sch 1 item 11, effective 14 December 2004. For application provisions,

see note under s 38-25(3).

[returnable container ] (Repealed by No 156 of 2000) History Definition of “returnable container” repealed by No 156 of 2000, s 3 and Sch 6 item 40, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The definition formerly read: [returnable container ] has the meaning given by subsection 93-5(2).

reviewable GST decision has the meaning given by Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953. History Definition of “reviewable GST decision” amended by No 73 of 2006, s 3 and Sch 5 item 137, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of”, effective 1 July 2006.

satisfies the membership requirements : (a) in relation to a *GST group — has the meaning given by section 48-10, 63-50 or 149-25; or (b) in relation to a *GST religious group — has the meaning given by section 49-10. History Definition of “satisfies the membership requirements” amended by No 92 of 2000, s 3 and Sch 1 items 8E and 9, by substituting the definition, and then by substituting “, 63-50 or 149-25” for “or 149-25” in para (a), effective 1 July 2000. The definition formerly read: [satisfies the membership requirements ] for a *GST group has the meaning given by section 48-10 or 149-25. Definition of “satisfies the membership requirements” amended by No 177 of 1999, s 3 and Sch 1 item 149, by inserting “or 149-25”, effective 1 July 2000.

satisfies the participation requirements for a *GST joint venture has the meaning given by section 5110. scheme has the meaning given by subsection 165-10(2). school means an institution that supplies *pre-school courses, *primary courses, *secondary courses or *special education courses but not any other *education course. secondary course means: (a) a course of study or instruction that is a secondary course determined by the *Student Assistance Minister under subsection 5D(1) of the Student Assistance Act 1973 for the purposes of that Act; or (b) any other course of study or instruction that the Student Assistance Minister has determined is a secondary course for the purposes of this Act. History Definition of “secondary course” amended by No 15 of 2017, s 3 and Sch 4 items 14 and 15, by substituting “*Student Assistance Minister” for “*Education Minister” in para (a) and “Student Assistance Minister” for “*Education Minister” in para (b), effective 1 April 2017.

second-hand goods does not include: (a) goods (except *incidental valuable metal goods) to the extent that they consist of *valuable metal; or (b) (Repealed by No 76 of 2017) (c) animals or plants. History Definition of “second-hand goods” amended by No 76 of 2017, s 3 and Sch 1 item 10, by substituting para (a) for para (a) and (b), applicable in relation to goods acquired on or after 1 April 2017. Para (b) formerly read:

(b) goods to the extent that they consist of gold, silver, platinum, or any other substance which, if it were of the required fineness, would be precious metal; or Definition of “second-hand goods” amended by No 177 of 1999, s 3 and Sch 1 item 150, by substituting para (c), effective 1 July 2000. Para (c) formerly read: (c) *live stock that you did not acquire in a supply to you.

serviced apartment : an apartment (however described) is a serviced apartment in relation to a *retirement village if: (a) the apartment is designed to be occupied by aged residents who require either or both of the following: (i) the services set out in item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the *Quality of Care Principles; (ii) the services set out in item 3.8 (nursing services) of Part 3 of that Schedule; and (b) at least one responsible person is continuously: (i) on call to render emergency assistance to the residents of the apartment; and (ii) in reasonable proximity to the apartment; and (c) the apartment is part of a single complex of apartments to which paragraphs (a) and (b) apply, and is accessible from a common corridor linking the apartment to the other apartments in the complex; and (d) there is in the retirement village a communal dining facility that is available for use by the residents of apartments in the retirement village to which paragraphs (a), (b) and (c) apply. However, a detached house, row house, terrace house, town house or villa unit is not a serviced apartment. History Definition of “serviced apartment” inserted by No 143 of 2004, s 3 and Sch 1 item 12, effective 14 December 2004. For application provisions, see note under s 38-25(3).

settlement amount has the meaning given by subsection 78-15(4). History Definition of “settlement amount” inserted by No 177 of 1999, s 3 and Sch 1 item 151, effective 1 July 2000.

share in a *company means a share in the capital of the company, and includes stock. ship means any vessel used in navigation, other than air navigation. ship’s stores has the meaning given by section 130C of the Customs Act 1901. simplified accounting method means an arrangement in respect of which a determination under section 123-5 is in force. History Definition of “simplified accounting method” inserted by No 176 of 1999, s 3 and Sch 1 item 159, effective 1 July 2000.

small business entity has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “small business entity” inserted by No 80 of 2007, s 3 and Sch 2 item 59, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

small enterprise entity has the meaning given by subsection 123-7(1).

History Definition of “small enterprise entity” inserted by No 112 of 2007, s 3 and Sch 1 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

small enterprise turnover threshold has the meaning given by subsection 123-7(2). History Definition of “small enterprise turnover threshold” inserted by No 112 of 2007, s 3 and Sch 1 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2007.

special education course means a course of education that provides special programs designed specifically for children with disabilities or students with disabilities (or both). History Definition of “special education course” substituted by No 176 of 1999, s 3 and Sch 1 item 160, effective 1 July 2000. The definition formerly read: [special education course ] means a course of education that provides special programs designed specifically for children with disabilities or students with disabilities (or both) and that is supplied at: (a) a centre conducted by or on behalf of a State or Territory; or (b) any other place that is not a school.

special professional has the meaning given by subsection 405-25(1) of the *ITAA 1997. History Definition of “special professional” inserted by No 73 of 2001, s 3 and Sch 1 item 54, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

stated monetary value has the meanings given by subsections 100-5(2A) and (2B). History Definition of “stated monetary value” inserted by No 32 of 2006, s 3 and Sch 4 item 17, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

State law has the meaning given by section 995-1 of the *ITAA 1997. statutory compensation scheme has the meaning given by section 78-105. History Definition of “statutory compensation scheme” inserted by No 177 of 1999, s 3 and Sch 1 item 152, effective 1 July 2000.

stratum unit has the meaning given by subsection 124-190(3) of the *ITAA 1997. student accommodation has the meaning given by subsection 38-105(3). Student Assistance Minister has the same meaning as in the Income Tax Assessment Act 1997. History Definition of “Student Assistance Minister” inserted by No 15 of 2017, s 3 and Sch 4 item 16, effective 1 April 2017.

Subdivision 38-P period , in relation to the supply of a *car to an individual, means the period starting when he or she acquires it and ending at the earliest of the following times: (a) the end of 2 years after the acquisition; (b) the time when the car is no longer reasonably capable of being used for the purpose for which cars of that kind are ordinarily used; (c) a time that the Commissioner considers to be appropriate in special circumstances.

substantial renovations of a building are renovations in which all, or substantially all, of a building is removed or replaced. However, the renovations need not involve removal or replacement of foundations, external walls, interior supporting walls, floors, roof or staircases. History Definition of “substantial renovations” inserted by No 176 of 1999, s 3 and Sch 1 item 161, effective 1 July 2000.

superannuation fund has the meaning given by section 995-1 of the *ITAA 1997. supplier-taxed offshore supply of low value goods has the meaning given by section 84-85. History Definition of “supplier-taxed offshore supply of low value goods” inserted by No 77 of 2017, s 3 and Sch 1 item 59, effective 1 July 2017. For application provisions, see note under Div 146 heading.

supply has the meaning given by section 9-10. supply of a going concern has the meaning given by subsection 38-325(2). supply of low value goods has the meaning given by section 84-79. History Definition of “supply of low value goods” inserted by No 77 of 2017, s 3 and Sch 1 item 59, effective 1 July 2017. For application provisions, see note under Div 146 heading.

taxable at less than 1/11 of the price has the meaning given by subsection 136-50(1). History Definition of “taxable at less than 1/11 of the price” inserted by No 156 of 2000, s 3 and Sch 4 item 19, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

taxable dealing , in relation to *wine, has the meaning given by section 33-1 of the *Wine Tax Act. History Definition of “taxable dealing” inserted by No 52 of 2016, s 3 and Sch 2 item 24, applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s 9-26.

taxable importation has the meaning given by subsections 13-5(1) and 114-5(1). History Definition of “taxable importation” amended by No 176 of 1999, s 3 and Sch 1 item 163, by substituting “subsections 13-5(1) and 114-5(1)” for “subsection 13-5(1)”, effective 1 July 2000.

taxable importation of a luxury car has the meaning given by section 27-1 of the A New Tax System (Luxury Car Tax) Act 1999. History Definition of “taxable importation of a luxury car” inserted by No 52 of 2016, s 3 and Sch 2 item 24, applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s 9-26.

taxable supply has the meaning given by sections 9-5, 78-50, 84-5 and 105-5. Note: This meaning is also affected by sections 49-30, 66-45, 72-5, 78-25, 78-60, 78-65, 78-70, 79-60, 79-85, 80-10, 80-50, 84-85, 90-5, 100-5, 100-18, 110-5, 110-15, 110-20, 110-25, 110-30, 113-5 and 142-10. History

Definition of “taxable supply” amended by No 77 of 2017, s 3 and Sch 1 item 60, by inserting “84-85,” in the note, effective 1 July 2017. For application provisions, see note under Div 146 heading. Definition of “taxable supply” amended by No 34 of 2014, s 3 and Sch 2 item 12, by substituting “, 113-5 and 142-10” for “and 113-5”, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. Definition of “taxable supply” amended by No 41 of 2011, s 3 and Sch 4 item 10, by omitting “81-10,” after “80-50” from the note at the end, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. Definition of “taxable supply” amended by No 143 of 2007, s 3 and Sch 1 item 7, by omitting “110-10,” after “110-5,” in the note, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after 1 July 2008. For savings provisions, see note under s 110-10. Definition of “taxable supply” amended by No 32 of 2006, s 3 and Sch 4 item 18, by inserting “100-18” before “110-5”, applicable in relation to supplies made on or after 6 April 2006. Definition of “taxable supply” amended by No 101 of 2004, s 3 and Sch 6 item 8, by inserting “110-15, 110-20, 110-25 and 110-30” after “11010” in the note, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002. Definition of “taxable supply” amended by No 67 of 2003, s 3 and Sch 11 item 40, by inserting “79-60, 79-85, 80-10, 80-50,” after “78-70,” in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Definition of “taxable supply” amended by No 97 of 2002, s 3 and Sch 1 item 15, by inserting “, 110-5, 110-10” in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Definition of “taxable supply” amended by No 92 of 2000, s 3 and Sch 1 item 8F, by inserting “49-30,” after “sections” in the Note, effective 1 July 2000. Definition of “taxable supply” amended by No 177 of 1999, s 3 and Sch 1 items 153 to 155 (as amended by No 156 of 2000, s 3 and Sch 7 item 9), by substituting “78-50” for “78-30” in the definition and “66-45, 72-5, 78-25, 78-60” for “72-5, 78-45, 78-50” and “, 100-5 and 113-5” for “and 113-1” in the Note, effective 1 July 2000. Definition of “taxable supply” amended by No 178 of 1999, s 3 and Sch 1 item 67, by substituting “, 90-5 and 113-1” for “and 90-5” in the Note, effective 22 December 1999.

taxation law has the meaning given by section 2 of the Taxation Administration Act 1953. tax invoice has the meaning given by subsections 29-70(1) and 48-57(1), and includes a document that the Commissioner treats as a tax invoice under subsection 29-70(1B). However, it does not include a document that does not comply with the requirements of section 54-50 (if applicable). History Definition of “tax invoice” substituted by No 74 of 2010, s 3 and Sch 3 item 4, applicable in relation to net amounts for tax periods starting on or after 1 July 2010. The definition formerly read: [tax invoice ] means a document that complies with the requirements of subsection 29-70(1) and (if applicable) section 54-50.

taxi travel means travel that involves transporting passengers, by taxi or limousine, for fares. tax loss has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “tax loss” inserted by No 97 of 2002, s 3 and Sch 1 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

tax period means a tax period applying to you under: (a) Division 27 (about quarterly and one month tax periods); or (b) section 48-73 (about GST groups with incapacitated entities); or (c) section 57-35 (about resident agents); or (d) section 58-35 (about representatives of incapacitated entities); or (e) section 151-40 (about annual tax periods); or (f) section 162-55 (about instalment tax periods). History Definition of “tax period” substituted by No 39 of 2012, s 3 and Sch 4 item 10, effective 15 April 2012. The definition formerly read: [tax period ] means a tax period applying to you under Division 27 or section 48-73, 57-35, 58-35 or 151-40. Definition of “tax period” amended by No 118 of 2009, s 3 and Sch 1 item 45, by substituting “48-73, 57-35, 58-35 or 151-40” for “57-35, 147-

25 or 151-40”, effective 4 December 2009. Definition of “tax period” amended by No 134 of 2004, s 3 and Sch 1 item 14 by substituting “, 147-25 or 151-40” for “or 147-25”, applicable in relation to net amounts for tax periods starting, or that started on, or after: (a) for entities that, on 1 October 2004, had quarterly tax periods applying to them — 1 October 2004; or (b) for other entities — 1 November 2004. Definition of “tax period” amended by No 176 of 1999, s 3 and Sch 1 item 162, by inserting “or 147-25”, effective 1 July 2000.

tax period turnover threshold has the meaning given by subsection 27-15(3). tax-related liability has the meaning given by section 255-1 in Schedule 1 to the Taxation Administration Act 1953. History Definition of “tax-related liability” inserted by No 101 of 2004, s 3 and Sch 6 item 9, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

telecommunication supply has the meaning given by section 85-10. History Definition of “telecommunication supply” inserted by No 177 of 1999, s 3 and Sch 1 item 156, effective 1 July 2000.

Territory law has the meaning given by section 995-1 of the *ITAA 1997. tertiary course means: (a) a course of study or instruction that is a tertiary course determined by the *Student Assistance Minister under subsection 5D(1) of the Student Assistance Act 1973 for the purposes of that Act; or (aa) a course of study or instruction accredited at Masters or Doctoral level and supplied by a *higher education institution or a *non-government higher education institution; or (b) any other course of study or instruction that the Student Assistance Minister has determined is a tertiary course for the purposes of this Act. History Definition of “tertiary course” amended by No 15 of 2017, s 3 and Sch 4 items 17 and 18, by substituting “*Student Assistance Minister” for “*Education Minister” in para (a) and “Student Assistance Minister” for “Education Minister” in para (b), effective 1 April 2017. Definition of “tertiary course” amended by No 143 of 2007, s 3 and Sch 7 item 5, by inserting para (aa), effective 1 July 2006.

tertiary residential college course means a course supplied in connection with a *tertiary course at premises that are used to provide accommodation to students undertaking tertiary courses. History Definition of “tertiary residential college course” substituted by No 143 of 2007, s 3 and Sch 7 item 6, effective 1 July 2006. The definition formerly read: [tertiary residential college course ] means a course supplied in connection with a *tertiary course or a *Masters or Doctoral course at premises that are used to provide accommodation to students undertaking tertiary courses or Masters or Doctoral courses.

thing means anything that can be supplied or imported. third party adjustment note means a document that complies with the requirements of section 134-20 and (if applicable) section 54-50. History Definition of “third party adjustment note” inserted by No 21 of 2010, s 3 and Sch 1 item 23, applicable in relation to payments made on or after 1 July 2010.

total Subdivision 66-B credit amount has the meaning given by subsection 66-65(1).

History Definition of “total Subdivision 66-B credit amount” inserted by No 177 of 1999, s 3 and Sch 1 item 157, effective 1 July 2000.

total Subdivision 66-B GST amount has the meaning given by subsection 66-65(2). History Definition of “total Subdivision 66-B GST amount” inserted by No 177 of 1999, s 3 and Sch 1 item 158, effective 1 July 2000.

tradex order has the meaning given by subsection 141-10(2). History Definition of “tradex order” inserted by No 176 of 1999, s 3 and Sch 7 item 15, effective 1 July 2000.

tradex scheme goods has the meaning given by subsection 141-10(1). History Definition of “tradex scheme goods” inserted by No 176 of 1999, s 3 and Sch 7 item 16, effective 1 July 2000.

transportation document includes the following: (a) a consignment note; (b) a house bill of lading; (c) an ocean bill of lading; (d) a house air waybill; (e) a master air waybill; (f) a sea waybill; (g) a straight line air waybill; (h) a sub-master air waybill; (i) other similar documents. History Definition of “transportation document” inserted by No 176 of 1999, s 3 and Sch 1 item 164, effective 1 July 2000.

TSA contributing member of a *consolidated group or a *MEC group has the meaning given by paragraph 721-25(1)(a) of the *ITAA 1997. History Definition of “TSA contributing member” inserted by No 101 of 2004, s 3 and Sch 6 item 10, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

turnover threshold has the meaning given by subsection 188-10(3). History Definition of “turnover threshold” substituted by No 80 of 2007, s 3 and Sch 2 item 60, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read: [turnover threshold ] means: (a) the *cash accounting turnover threshold; or (b) the *electronic lodgment turnover threshold; or (c) the *registration turnover threshold; or (d) the *tax period turnover threshold.

unit trust has the meaning given by subsection 202A(1) of the *ITAA 1936. untaxable Commonwealth entity has the meaning given by section 177-1. History Definition of “untaxable Commonwealth entity” inserted by No 58 of 2006, s 3 and Sch 7 item 15, effective 22 June 2006.

valid meal entertainment register means a valid meal entertainment register within the meaning of section 37CA of the Fringe Benefits Tax Assessment Act 1986. History Definition of “valid meal entertainment register” inserted by No 156 of 2000, s 3 and Sch 3 item 33, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

valuable metal means: (a) gold, silver or platinum; or (b) any other substance specified for the purposes of paragraph (d) of the definition of precious metal in this section. History Definition of “valuable metal” inserted by No 76 of 2017, s 3 and Sch 1 item 11, effective 27 June 2017.

valuable metal threshold has the meaning given by section 86-10. History Definition of “valuable metal threshold” inserted by No 76 of 2017, s 3 and Sch 1 item 11, effective 27 June 2017.

value : (a) value of a *taxable importation has the meaning given by sections 13-20, 13-25, 117-5 and 11710; and (b) value of a *taxable supply has the meaning given by sections 9-75, 9-80, 72-10, 72-70, 78-5, 7860, 78-95, 79-40, 79-85, 87-10, 90-10, 96-10 and 108-5; (c) (Repealed by No 177 of 1999) (d) value of a supply includes the meaning given by section 188-35. Note: Section 188-30 contains a means of working out, for the purposes of Division 188, the value of a supply that is not a taxable supply, and section 188-32 contains a means of working out, for those purposes, the value of gambling supplies. History Definition of “value” amended by No 67 of 2003, s 3 and Sch 11 item 41, by inserting “79-40, 79-85,” after “78-95,” in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Definition of “value” amended by No 156 of 2000, s 3 and Sch 2 item 12, by substituting “, 117-5 and 117-10” for “and 117-5” in para (a), applicable to importations into Australia on or after 1 July 2000. Definition of “value” amended by No 92 of 2000, s 3 and Sch 11 item 13, by inserting “, and section 188-32 contains a means of working out, for those purposes, the value of gambling supplies” at the end, effective 1 July 2000. Definition of “value” amended by No 177 of 1999, s 3 and Sch 1 items 159 to 161, by substituting “78-5, 78-60, 78-95” for “78-40, 78-45”, omitting “and” (last occurring) in para (b) and repealing para (c), effective 1 July 2000. Para (c) formerly read: (c) value of a repair or renovation of goods has the meaning given by section 117-10; and Definition of “value” amended by No 176 of 1999, s 3 and Sch 1 item 165, by inserting para (d), effective 1 July 2000.

varied instalment amount has the meaning given by subsection 162-140(1) and paragraph 162-140(5) (a).

History Definition of “varied instalment amount” inserted by No 73 of 2001, s 3 and Sch 1 item 55, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

voucher has the meaning given by subsection 100-25(1). History Definition of “voucher” amended by No 32 of 2006, s 3 and Sch 4 item 19, by substituting “subsection 100-25(1)” for “section 100-25”, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000. Definition of “voucher” inserted by No 177 of 1999, s 3 and Sch 1 item 162, effective 1 July 2000.

wine has the meaning given by Subdivision 31-A of the *Wine Tax Act. History Definition of “wine” inserted by No 52 of 2016, s 3 and Sch 2 item 24, applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s 9-26.

wine tax has the meaning given by section 33-1 of the *Wine Tax Act. History Definition of “wine tax” amended by No 39 of 2012, s 3 and Sch 4 item 11, by substituting “*Wine Tax Act” for “A New Tax System (Wine Equalisation Tax) Act 1999”, effective 15 April 2012. Definition of “wine tax” inserted by No 176 of 1999, s 3 and Sch 1 item 166, effective 1 July 2000.

Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999. History Definition of “Wine Tax Act” inserted by No 39 of 2012, s 3 and Sch 4 item 12, effective 15 April 2012.

wine tax law has the meaning given in section 33-1 of the *Wine Tax Act. History Definition of “wine tax law” amended by No 39 of 2012, s 3 and Sch 4 item 13, by substituting “*Wine Tax Act” for “A New Tax System (Wine Equalisation Tax) Act 1999”, effective 15 April 2012.

withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “withholding payment” (second occurring) amended by No 12 of 2012, s 3 and Sch 6 item 72, by substituting “*ITAA 1997” for “Income Tax Assessment Act 1997”, effective 21 March 2012. Definition of “withholding payment” (second occurring) inserted by No 178 of 1999, s 3 and Sch 1 item 69, effective 22 December 1999.

withholding payment has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “withholding payment” amended by No 12 of 2012, s 3 and Sch 6 item 73, by substituting “*ITAA 1997” for “Income Tax Assessment Act 1997”, effective 21 March 2012. Definition of “withholding payment” inserted by No 178 of 1999, s 3 and Sch 1 item 68, effective 22 December 1999.

you : if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited. Note: The expression you is not used in provisions that apply only to entities that are not individuals.

Schedule 1 — Food that is not GST-free Note 1: See section 38-3. Note 2: The second column of the table is not operative (see section 182-15).

1 Food that is not GST-free 1 *Food specified in the third column of the table is not GST-free. Food that is not GST-free Item

Category

Food

1

Prepared food

quiches

2

sandwiches (using any type of bread or roll)

3

pizzas, pizza subs, pizza pockets and similar *food

4

*food marketed as a prepared meal, but not including soup

5

platters etc. of cheese, cold cuts, fruit or vegetables and other arrangements of *food

6

hamburgers, chicken burgers and similar *food

7

hot dogs

.................................... 8

Confectionery

confectionery, *food marketed as confectionery, food marketed as ingredients for confectionery or food consisting principally of confectionery

9

popcorn

10

confectionery novelties

11

*food known as muesli bars or health food bars, and similar foodstuffs

12

crystallised fruit, glace fruit and drained fruit

13

crystallised ginger and preserved ginger

14

edible cake decorations

.................................... 15

Savoury snacks

potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips

16

seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way

17

caviar and similar fish roe

18

*food similar to that covered by item 15 or 16, whether or not it consists wholly or partly of any vegetable, herb, fruit, meat, seafood or dairy product or extract and whether or not it is artificially flavoured

19

*food consisting principally of food covered by items 15 to 18

.................................... 20

Bakery products

cakes, slices, cheesecakes, pancakes, waffles, crepes, muffins and puddings

21

pavlova and meringues

22

pies (meat, vegetable or fruit), pasties and sausage rolls

23

tarts and pastries

24

doughnuts and croissants

25

pastizzi, calzoni and brioche

26

scones and scrolls

27

bread (including buns) with a sweet filling or coating

.................................... 28

Ice-cream food

ice-cream, ice-cream cakes, ice-creams and ice-cream substitutes

29

frozen confectionery, frozen yoghurt and frozen fruit products (but not frozen whole fruit)

30

flavoured iceblocks (whether or not marketed in a frozen state)

31

any *food similar to food listed in items 28 to 30

.................................... 32

Biscuit goods

*food that is, or consists principally of, biscuits, cookies, crackers, pretzels, cones or wafers

2 Prepared food, bakery products and biscuit goods 2 For the purpose of determining whether particular *food is covered by any of the items in the table relating to the category of prepared food, bakery products or biscuit goods, it does not matter whether it is supplied hot or cold, or requires cooking, heating, thawing or chilling prior to consumption.

3 Prepared meals 3 Item 4 in the table only applies to *food that requires refrigeration or freezing for its storage.

4 Candied peel 4 None of the items in the table relating to the category of confectionery include candied peel.

5 Goods that are not biscuit goods 5 None of the items in the table relating to the category of biscuit goods include: (a) breakfast *food consisting principally of compressed, rolled or flattened cereal; or (b) rusks for infants or invalids, or goods consisting principally of those rusks.

Schedule 2 — Beverages that are GST-free Note 1: See section 38-3. Note 2:

The second column of the table is not operative (see section 182-15).

1 Beverages that are GST-free 1 *Beverages specified in the third column of the table are GST-free. Beverages that are GST-free Item

Category

Beverages

1

Milk products

any of the following products: (a) milk, skim milk or buttermilk    (whether liquid, powdered,    concentrated or condensed); (b) casein; (c) whey, whey powder or whey paste

2

*beverages consisting of products referred to in item 1 (or a combination of those products), to the extent of at least 95%, but not including flavoured beverages

3

lactose

.................................... 4

Soy milk and rice milk

*beverages consisting principally of soy milk or rice milk, but not including flavoured beverages

.................................... 5

Tea, coffee etc.

tea (including herbal tea, fruit tea, ginseng tea and other similar *beverage preparations), coffee and coffee essence, chicory and chicory essence, and malt

6

malt extract, if it is marketed principally for drinking purposes

7

preparations for drinking purposes that are marketed principally as tea preparations, coffee preparations, or preparations for malted *beverages

8

preparations marketed principally as substitutes for preparations covered by item 6 or 7

9

dry preparations marketed for the purpose of flavouring milk

.................................... 10

Fruit and vegetable juices

concentrates for making non-alcoholic *beverages, if the concentrates consist of at least 90% by volume of juices of fruits

11

non-alcoholic carbonated *beverages, if they consist wholly of juices of fruits or vegetables

12

non-alcoholic non-carbonated *beverages, if they consist of at least 90% by volume of juices of fruits or vegetables

.................................... 13

Beverages for infants or invalids

....................................

*beverages, and ingredients for beverages, of a kind marketed principally as *food for infants or invalids

14

Water

natural water, non-carbonated and without any other additives

History Cl 1 amended by No 176 of 1999, s 3 and Sch 1 item 167, by omitting ``bottled'' from table item 14, effective 1 July 2000.

2 Tea, coffee etc. 2 None of the items in the table relating to the category of tea, coffee etc. include any *beverage that is marketed in a ready-to-drink form.

3 Fruit and vegetable juices 3 For the purposes of items 11 and 12 in the table, herbage is treated as vegetables.

Schedule 3 — Medical aids and appliances Note 1: GST-free supplies of medical aids and appliances are dealt with in section 38-45. Note 2: The second column of the table is not operative (see section 182-15). History Sch 3 amended by No 176 of 1999, s 3 and Sch 1 item 168, by substituting Notes 1 and 2 for the Note, effective 1 July 2000. The Note formerly read: Note: GST-free supplies of medical aids and appliances are dealt with in section 38-45.

Medical aids and appliances Item Category

Medical aids or appliances

1

heart monitors

Cardiovascular

2

pacemakers

3

surgical stockings

.................................... 4

Communication aids for people with disabilities

communication boards and voice output devices

5

communication cards

6

page turners

7

eye pointing frames

8

software programs specifically designed for people with disabilities

9

printers and scanners specifically designed for software and hardware used by people with disabilities

10

switches and switch interfaces

11

mouth/head sticks/pointers

12

alternative keyboards

13

electrolarynx replacements

14

speech amplification/clarification aids

.................................... 15

Continence

urine/faecal drainage/collection devices

16

waterproof covers or mattress protectors

17

absorbent pads for beds and chairs

18

disposable/reusable continence pads, pants and nappies required for continence use (excluding nappies for babies, sanitary pads or tampons)

19

enuresis alarms

20

incontinence appliances

21

hospital/medical/continence deodorising products

22

waterproof protection for beds and chairs

23

sterile plastic bags

24

electric bag emptiers

25

enemas, suppositories and applicators

26

urinals and bedpans

27

penile clamps

.................................... 28

Daily living for people with disabilities

customised eating equipment for people with disabilities

29

customised toothbrushes for people with disabilities

30

dentures and artificial teeth

31

environmental control units designed for the disability of a particular person

32

computer modifications required for people with disabilities

33

``medical alert'' devices

.................................... 34

Diabetes

finger prickers

35

alcohol skin wipes

36

test strips

37

needles and syringes

38

glucose monitors

.................................... 39

Dialysis

home dialysis machines

.................................... 40

Enteral nutrition

....................................

enteral nutrition and associated delivery equipment

41

Footwear for people with disabilities

42

surgical shoes, boots, braces and irons orthotics

.................................... 43

Hearing/speech

hearing aids

44

visual display units specifically designed for deaf people, or for people with a speech impairment, to communicate with others

45

telephone communication devices specifically designed to allow deaf people to send and receive messages by telephone

46

batteries specifically designed specifically for use with hearing aids

47

visual/tactile alerting devices

48

interactive and broadcast videotext systems

49

closed caption decoding devices

50

external processors for cochlear implants

.................................... 51

Home modifications for people with disabilities

52

bidet/bidet toilet attachments special door fittings relating to the disability of a particular person

.................................... 53

Mobility of people with disabilities special purpose car seats — motor vehicles

54

car seat harness specifically designed for people with disabilities

55

wheelchair and occupant restraint

56

wheelchair ramp

57

electric/hydraulic wheelchair lifting device

58

motor vehicle modifications

.................................... 59

Mobility of people with disabilities manually operated adjustable beds — physical: bedding for people with disabilities

60

electronically operated adjustable beds

61

hospital-type beds

62

customised bed rails for people with disabilities

63

bed cradles

64

bed restraints

65

bed poles and sticks

66

pressure management mattresses and overlays

67

backrests, leg rests and footboards for bed use

.................................... 68

Mobility of people with disabilities spinal orthoses — physical: orthoses

69

lower limb orthoses

70

upper limb orthoses

71

pressure management garments and lymphoedema pumps

72

callipers

73

corsets (surgical)

74

handsplints and cervical collars

75

mandibular advancement splints

.................................... 76

Mobility of people with disabilities alternative positional seating corner chairs — physical: positioning aids

77

alternative positional seating abduction cushions or long leg wedges

78

alternative positional seating modifications

79

standing frames

80

standing frames or tilt table modifications

81

side lying boards

82

night-time positioning equipment modifications

.................................... 83

Mobility of people with disabilities artificial limbs and associated supplements and aids — physical: prostheses

84

mammary

.................................... 85

Mobility of people with disabilities postural support seating trays — physical: seating aids

86

electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities

87

cushions specifically designed for people with disabilities

.................................... 88

Mobility of people with disabilities manual, electric, ceiling track or pool hoists specifically — physical: transfer aids designed for people with disabilities

89

hoist slings

90

goosenecks

91

transfer boards

92

transfer sheets, mats or belts

93

stairlifts

94

portable stair climbers

95

monkey rings for people with disabilities

.................................... 96

Mobility of people with disabilities crutches — physical: walking aids

97

walking sticks — specialised

98

walking frames — standard adult

99

walking frames — standard child

100

walking frames — specialised

101

walking frame modifications

102

specialised ambulatory orthoses

103

specialised ambulatory orthosis modifications

104

quadrupod and tripod walking aids

.................................... 105

Mobility of people with disabilities wheelchairs, motorised wheelchairs, scooters, tricycles, spinal — physical: wheelchairs and carriages and other goods for the carriage of people with accessories disabilities

106

accessories associated with wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

107

battery chargers for wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

108

stair-aid apparatuses designed for carrying people with disabilities in wheelchairs up or down stairs

.................................... 109

Pain relief delivery systems

110

syringe drivers patient control analgesia

.................................... 111

Personal hygiene for people with bathboards or toilet seats for people with disabilities disabilities

112

bath supports

113

shower chairs or stools

114

shower supports

115

shower trolleys

116

mobile shower chairs

117

commodes

118

commode cushions

119

commode pans

120

toilet frames

121

toilet supports

122

self-help poles

.................................... 123

Respiratory appliances

ventilators

124

continuous positive airway pressure (CPAP) appliances

125

respiratory appliance mask assemblies — complete

126

respiratory appliance mask assemblies — components

127

respiratory appliance accessories

128

sleep apnoea machines

.................................... 129

Respiratory appliances — other peak flow meters products for those with breathing difficulties:

130

nebulisers

131

spacers

132

vaporisers

133

respirators

134

air pumps

135

bottled oxygen and associated hardware

136

oxygen concentrators

137

breathing monitors

138

ventilators

.................................... 139

Safety helmets specifically designed for people with disabilities

safety helmets specifically designed for people with disabilities

.................................... 140

Skin

141

jobst suits transcutaneous nerve stimulator machines

.................................... 142

Stoma

stoma products including all bags and related equipment for patients with colostomies and ileostomies

.................................... 143

Vision

tactile or Braille books, magazines or newspapers

144

electronic reading aids

145

talking book machines (and parts) specifically designed for people with a vision impairment

146

enlarged text computer monitors for people with a visual impairment

147

Braille note takers

148

Braille printers and paper

149

Braille translators (hardware and software)

150

money identifications equipment

151

auditory/tactile alerting devices

152

sonar canes

153

reading magnification devices (excluding magnifying glasses)

154

artificial eyes

155

lenses for prescription spectacles

156

prescription contact lenses

157

ultrasonic sensing devices specifically designed for use by people with a vision impairment

158

viewscan apparatus specifically designed for use by people with a vision impairment

GST Regulations A New Tax System (Goods and Services Tax) Regulations 1999 BACKGROUND A New Tax System (Goods and Services Tax) Regulations 1999 The A New Tax System (Goods and Services Tax) Regulations 1999 reproduced in this publication comprises those Regulations as amended by the other Regulations specified in the following table.

Year

Date of Gazettal

Date of commencement

245

1999

21.10.99

1.7.00

A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No 1)

49

2000

19.4.00

19.4.00

A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No 2)

77

2000

26.5.00

26.5.00

A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No 3)

89

2000

1.6.00

1.6.00

A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No 4)

110

2000

15.6.00

15.6.00 except Sch 2 (16.6.00)

A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No 5)

268

2000

28.9.00

28.9.00

A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No 6)

363

2000

20.12.00

20.12.00

A New Tax System (Goods and Services Tax) Amendment Regulations 2001 (No 1)

48

2001

16.3.01

1.7.00

A New Tax System (Goods and Services Tax) Amendment Regulations 2001 (No 2)

126

2001

6.6.01

1.12.01

A New Tax System (Goods and Services Tax) Amendment Regulations 2002 (No 1)

88

2002

9.5.02

1.7.00

A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No 1)

37

2003

27.3.03

1.4.03

A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No 2)

73

2003

28.4.03

1.5.03

A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No 3)

190

2003

24.7.03

1.7.00

A New Tax System (Goods and Services Tax) Amendment Regulations 2004 (No 1)

218

2004

15.7.04

15.7.04

A New Tax System (Goods and Services Tax)

276

2004

26.8.04

1.7.04

SR No

A New Tax System (Goods and Services Tax) Regulations 1999 as amended by:

Regulation

Amendment Regulations 2004 (No 2)

SLI No

Year

Date of Date of commenceRegistration ment

A New Tax System (Goods and Services Tax) Amendment Regulations 2007 (No 1)

175

2007

26.6.07

1.7.07

A New Tax System (Goods and Services Tax) Amendment Regulations 2007 (No 2)

206

2007

29.6.07

1.7.07

A New Tax System (Goods and Services Tax) Amendment Regulations 2007 (No 3)

258

2007

27.8.07

28.8.07

A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No 1)

29

2009

27.2.09

3.3.09

A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No 2)

385

2009

16.12.09

1.7.10

A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No 1)

206

2010

12.7.10

1.7.10

A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No 2)

207

2010

12.7.10

1.7.10

A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No 1)

108

2011

20.6.11

21.6.11

A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No 2)

127

2011

30.6.11

1.7.11

A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No 1)

87

2012

29.5.12

1.7.12

A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No 2)

148

2012

28.6.12

1.7.12

A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No 3)

149

2012

2.7.12

3.7.12

A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No 4)

215

2012

3.9.12

1.7.11

A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No 1)

6

2013

15.2.13

16.2.13

A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No 2)

7

2013

15.2.13

16.2.13

126

2013

17.6.13

Sch 1: 16.2.13; Sch 2: 18.6.13

Tax Laws Amendment (2013 Measures No 1) Regulation 279 2013

2013

16.12.13

17.12.13

Treasury Laws Amendment (2015 Measures No 1) Regulation 2015

39

2015

30.3.15

31.3.15

Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015

90

2015

19.6.15

1.7.15

Regulation

Customs and Other Legislation Amendment (LAG and Other Measures) Regulation 2013

Regulation

FRLI No

Date of Registration

Date of commencement

Tax and Superannuation Laws Amendment (2016 Measures No 1) Regulation 2016

F2016L00518

15.4.16

1.7.16

Treasury Laws Amendment (2016 Measures No 3) Regulation 2016

F2016L01625

17.10.16

28.10.16

Corporations and Other Legislation Amendment (Insolvency Law Reform) Regulation 2016

F2016L01926

13.12.16

1.3.17

Treasury Laws Amendment (2017 Measures No 2) Regulations 2017

F2017L01491

17.11.17

18.11.17

Treasury Laws Amendment (2017 Measures No 3) Regulations 2017

F2017L01568

4.12.17

1.7.17

Safety, Rehabilitation and Compensation Legislation (Defence Force) Consequential Amendment Regulations 2018

F2018L00502

20.4.18

21.4.18

A New Tax System (Goods and Services Tax) Regulations 1999 Contents Part 1 — Preliminary 1

Name of Regulations

2

Commencement

3

Definitions — the dictionary etc Part 2-5 — Registration Division 23 — Who is required to be registered and who may be registered

23-15.01

Registration turnover threshold (other than for non-profit bodies) (Act ss 23-15 (1))

23-15.02

Registration turnover threshold for non-profit bodies (Act ss 23-15 (2)) Part 2-6 — Tax periods Division 29 — What is attributable to tax periods Subdivision 29-C — Tax invoices and adjustment notes

29-70.01

(Repealed by SLI No 206 of 2010)

29-70.02

(Repealed by SLI No 206 of 2010)

29-80.01

Value of taxable supply (Act ss 29-80(1))

29-80.02

Adjustment note threshold (Act ss 29-80(2)) Part 2-7 — Returns, payments and refunds Division 33 — Payments of GST

33-15.01

Purpose of Division

33-15.02

Application for approval

33-15.03

Requirements for approval

33-15.04

Bank guarantee requirement

33-15.05

Decision on application — notice and date of effect

33-15.06

Electronic dealings by approved entities

33-15.07

Due date for deferred payments

33-15.08

Revocation of approval

33-15.09

Review of decisions Part 3-1 — Supplies that are not taxable supplies Division 38 — GST-free supplies Subdivision 38-A — Food

38-3.01

GST-free beverages supplied from vending machines (Act s 38-3)

38-3.02

Food additives (Act s 38-3) Subdivision 38-B — Health

38-45.01

Medical aids and appliances (Act s 38-45)

Subdivision 38-E — Exports and other supplies for consumption outside the indirect tax zone 38-185.01

Export of goods by travellers as accompanied baggage (Act s 38-185) Division 40 — Input taxed supplies Subdivision 40-A — Financial supplies

40-5.01

Object of Subdivision 40-A

40-5.02

Interests

40-5.03

Provision

40-5.04

Disposal

40-5.05

Acquisition

40-5.06

Financial supply providers

40-5.07

Financial supply facilitators

40-5.08

When supply may be financial supply (Act s 40-5)

40-5.09

What supplies are financial supplies

40-5.10

Incidental financial supplies

40-5.11

Examples of supplies that are financial supplies

40-5.12

What supplies are not financial supplies (Act s 40-5)

40-5.13

Examples of supplies that are not financial supplies Part 4-1 — Special rules mainly about particular ways entities are organised Division 48 — GST groups Subdivision 48-A — Approval of GST groups

48-10.01

Definitions for Subdivision

48-10.01A

Trust distribution and beneficiaries

48-10.02

Membership requirements for partnerships

48-10.03

Membership requirements for trusts

48-10.03A

Alternative membership requirements for groups of fixed trusts

48-10.04

Membership requirements for individuals Division 51 — GST joint ventures

51-5.01

Specified purposes for GST joint ventures (Act s 51-5) Part 4-2 — Special rules mainly about supplies and acquisitions Division 70 — Financial supplies (reduced credit acquisitions)

70-5.01

Objects of Division 70

70-5.01A

Definition

70-5.02

Acquisitions that attract reduced input tax credits: general (Act s 70-5)

70-5.02A

Acquisitions that attract reduced input tax credits: certain offshore supplies (Act s 70-5)

70-5.02B

Reduced credit acquisitions

70-5.02C

Unabsorbed contribution

70-5.02D

Prohibition against claiming twice

70-5.03

Percentage to which input tax credits are reduced (Act s 70-5) Division 78 — Insurance

78-105.01

Statutory compensation schemes Division 79 — Compulsory third party schemes

79-35.01

Meaning of CTP ancillary payment or supply Division 81 — Taxes, fees and charges

81-10.01

Fees and charges which constitute consideration

81-15.01

Fees and charges which do not constitute consideration

81-15.02

Fees and charges covered by regulations 81-10.01 and 81-15.01 Part 4-7 — Special rules mainly about returns, payments and refunds Division 168 — Tourist refund scheme Subdivision 168-1 — Kinds of acquisitions

168-5.01

Acquisition

168-5.02

Goods to which Subdivision 168-1 applies

168-5.03

Registered entity

168-5.04

Purchase price

168-5.05

Tax invoice Subdivision 168-2 — Departure from the indirect tax zone

168-5.06

Departure

168-5.07

Place of departure Subdivision 168-3 — Export as accompanied baggage

168-5.08

Accompanied baggage

168-5.09

Time of export

168-5.10

Verification of export

Subdivision 168-3A — Export by resident of an external Territory as unaccompanied baggage 168-5.10A

Export of goods to an external Territory

168-5.10B

Time of export

168-5.10C

Verification of export Subdivision 168-4 — Proportion of amount of GST for payment in cash

168-5.11

Cash payment Subdivision 168-5 — Documentation relating to entitlement to payment

168-5.12

Payment authority

168-5.13

(Repealed by FRLI No F2017L01491) Subdivision 168-6 — Period and manner of payment

168-5.14

Processing payment authority given to officer of Customs at airport

168-5.15

Processing payment authority lodged at a TRS verification facility

168-5.16

Processing payment authority given to Comptroller-General of Customs

168-5.17

Processing claim for payment Part 6-3 — Regulations relating to the Dictionary in the Act Division 195 — Dictionary

195-1.01

Compulsory third party schemes

195-1.02

First aid or life saving course Part 6-4 — Transitional arrangements

200-0.00

Operation of Schedule 15 Schedule 3 — Medical aids and appliances Schedule 5 — Rules for the supply of goods to a relevant traveller Schedule 7 — Examples of financial supply

Part 1

Examples for item 1 in the table in regulation 40-5.09

Part 2

Examples for item 2 in the table in regulation 40-5.09

Part 3

Examples for item 3 in the table in regulation 40-5.09

Part 4

Examples for item 6 in the table in regulation 40-5.09

Part 5

Examples for item 7 in the table in regulation 40-5.09

Part 5A

Example for item 7A in the table in regulation 40-5.09

Part 6

Example for item 8 in the table in regulation 40-5.09

Part 7

Examples for item 9 in the table in regulation 40-5.09

Part 8

Examples for item 10 in the table in regulation 40-5.09

Part 9

Examples for item 11 in the table in regulation 40-5.09 Schedule 8 — Examples of supply that is not financial supply

Part 1

Examples for item 3 in the table in regulation 40-5.12

Part 2

Examples for item 4 in the table in regulation 40-5.12

Part 3

Examples for item 7 in the table in regulation 40-5.12

Part 4

Example for item 10 in the table in regulation 40-5.12

Part 5

Examples for item 12 in the table in regulation 40-5.12

Part 6

Examples for item 15 in the table in regulation 40-5.12

Part 7

Example for item 20 in the table in regulation 40-5.12 Schedule 10 — Statutory compensation schemes Schedule 11 — Compulsory third party schemes Schedule 12 — First aid or life saving course Schedule 15 — Transitional arrangements

Part 1

Amendments made by A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No 1)

Part 2

Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015

Part 3

Amendments made by the Tax and Superannuation Laws Amendment (2016 Measures No 1) Regulation 2016

Part 5

Amendments made by the Treasury Laws Amendment (2017 Measures No 2) Regulations 2017

Part 6

Amendments made by the Treasury Laws Amendment (2017 Measures No 3) Regulations 2017 Dictionary

A New Tax System (Goods and Services Tax) Regulations 1999

Part 1 — Preliminary 1 Name of Regulations These Regulations are the A New Tax System (Goods and Services Tax) Regulations 1999.

2 Commencement These Regulations commence on the commencement of the A New Tax System (Goods and Services Tax) Act 1999.

3 Definitions — the dictionary etc (1) The dictionary at the end of these Regulations defines words and expressions for the purposes of the Regulations, and includes references to words and expressions that are defined in the Act or elsewhere in the Regulations (signpost definitions).

Example of signpost definition The signpost definition `interest see regulation 40-5.02' means that the word interest is defined in regulation 40-5.02.

(2) The dictionary does not include a signpost definition for a word or expression if the word or expression is not used in more than 1 regulation. (3) The dictionary is part of these Regulations. (4) A definition of, or reference to, a word or expression in the dictionary applies to each use of the word or expression in these Regulations, unless the contrary intention appears.

Part 2-5 — Registration History Pt 2-5 inserted by SLI No 206 of 2007, reg 3 and Sch 1 item 1, effective 1 July 2007.

Division 23 — Who is required to be registered and who may be registered History Div 23 inserted by SLI No 206 of 2007, reg 3 and Sch 1 item 1, effective 1 July 2007.

23-15.01 Registration turnover threshold (other than for non-profit bodies) (Act ss 2315(1)) 23-15.01 For paragraph 23-15(1)(b) of the Act, the amount of $75 000 is specified. History Reg 23-15.01 inserted by SLI No 206 of 2007, reg 3 and Sch 1 item 1, effective 1 July 2007.

23-15.02 Registration turnover threshold for non-profit bodies (Act ss 23-15(2)) 23-15.02 For paragraph 23-15(2)(b) of the Act, the amount of $150 000 is specified. History Reg 23-15.02 inserted by SLI No 206 of 2007, reg 3 and Sch 1 item 1, effective 1 July 2007.

Part 2-6 — Tax periods Division 29 — What is attributable to tax periods Subdivision 29-C — Tax invoices and adjustment notes 29-70.01 Information that must be contained in a tax invoice (other than a recipient created tax invoice) (Act s 29-70) 29-70.01 (Repealed by SLI No 206 of 2010) History Reg 29-70.01 repealed by SLI No 206 of 2010, reg 4 and Sch 1 item 1, applicable in relation to net amounts for tax periods starting on or after 1 July 2010. Reg 29-70.01 formerly read: 29-70.01 Information that must be contained in a tax invoice (other than a recipient created tax invoice) (Act s 29-70) (1) For paragraph 29-70(1)(d) of the Act, this regulation sets out the information that a tax invoice (other than a recipient created tax invoice) is to contain. Note In addition to the information required by this regulation to be set out in a tax invoice for a taxable supply, a tax invoice must also set out the ABN of the entity that issues it and the price for the taxable supply — see paragraphs 29-70(1)(b) and (c) of the Act.

(2) If the total amount, including GST, payable for the supply or supplies to which the tax invoice relates is $1 000 or more, the tax invoice must contain the following information: (a) the words “tax invoice” stated prominently; (b) the date of issue of the tax invoice; (c) the name of the supplier; (d) the name of the recipient; (e) the address or the ABN of the recipient; (f) a brief description of each thing supplied; (g) for each description, the quantity of the goods or the extent of the services supplied. (3) If the total amount, including GST, payable for the supply or supplies to which the tax invoice relates is less than $1 000, the tax invoice must contain the following information: (a) the words “tax invoice” stated prominently; (b) the date of issue of the tax invoice; (c) the name of the supplier; (d) a brief description of each thing supplied. (4) If the tax invoice is for 1 or more taxable supplies only, and the amount of GST payable on the supply or supplies is exactly 1/11th of the total price for the supply or supplies, the tax invoice must contain: (a) a statement to the effect that the total amount payable includes GST for the supply or supplies; or (b) the total amount of GST payable. (5) If the tax invoice is for 1 or more taxable supplies only, and the amount of GST payable on the supply or supplies is less than 1/11th of the total price for the supply or supplies, the tax invoice must contain the following information: (a) the amount, excluding GST, payable for the taxable supply or supplies; (b) the amount of GST payable on the taxable supply or supplies. (6) If the tax invoice is for 1 or more taxable supplies and any of the following supplies: (a) a supply that is GST-free or input taxed; (b) a supply that was made before 1 July 2000 — the tax invoice must: (c) clearly identify each taxable supply; and (d) contain the following information: (i) the total amount of GST payable; (ii) the total amount payable. (7) If the total amount of GST payable for the taxable supply or supplies to which the tax invoice relates is an amount that includes a fraction of a cent:

(a) if the fraction is 0.5 cent, the amount is to be rounded up to the nearest whole cent; and (b) in any other case, the amount is to be rounded to the nearest whole cent.

29-70.02 Information that must be contained in a recipient created tax invoice (Act s 29-70) 29-70.02 (Repealed by SLI No 206 of 2010) History Reg 29-70.02 repealed by SLI No 206 of 2010, reg 4 and Sch 1 item 2, applicable in relation to net amounts for tax periods starting on or after 1 July 2010. Reg 29-70.02 formerly read: 29-70.02 Information that must be contained in a recipient created tax invoice (Act s 29-70) (1) For paragraph 29-70(1)(d) of the Act, a recipient created tax invoice is to contain the following information: (a) the words “recipient created tax invoice” stated prominently; (b) the information stated in paragraphs (b) to (g) of subregulation 29-70.01(2); (c) the ABN of the supplier. (2) If the recipient created tax invoice is for 1 or more taxable supplies only, the tax invoice must also contain: (a) a statement to the effect that the total amount payable includes GST for the supply or supplies; or (b) the following information: (i) the total amount of GST payable; (ii) a statement to the effect that the GST shown is payable by the supplier. (3) If the recipient created tax invoice is for 1 or more taxable supplies and any of the following supplies: (a) a supply that is GST-free or input taxed; (b) a supply that was made before 1 July 2000 — the tax invoice must also: (c) clearly identify each taxable supply; and (d) contain the following information: (i) the total amount of GST payable; (ii) the total amount payable; (iii) a statement to the effect that the GST shown is payable by the supplier. (4) If the total amount of GST payable for the taxable supply or supplies to which the recipient created tax invoice relates is an amount that includes a fraction of a cent: (a) if the fraction is 0.5 cent, the amount is to be rounded up to the nearest whole cent; and (b) in any other case, the amount is to be rounded to the nearest whole cent.

29-80.01 Value of taxable supply (Act ss 29-80(1)) 29-80.01 For subsection 29-80(1) of the Act, the amount of $75 is specified. History Reg 29-80.01 inserted by SLI No 175 of 2007, reg 3 and Sch 1 item 1, effective 1 July 2007.

29-80.02 Adjustment note threshold (Act ss 29-80(2)) 29-80.02 For subsection 29-80(2) of the Act, the amount of $75 is specified. History Reg 29-80.02 inserted by SLI No 385 of 2009, reg 3 and Sch 1 item 1, effective 1 July 2010.

Part 2-7 — Returns, payments and refunds Division 33 — Payments of GST 33-15.01 Purpose of Division 33-15.01 For paragraph 33-15(1)(b) of the Act, this Division provides for the deferral of payments of amounts of assessed GST on taxable importations. History Reg 33-15.01 amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting “assessed GST” for “GST”, effective 17 December 2013. Reg 33-15.01 amended by SR No 268 of 2000, reg 3 and Sch 1 item 6, by omitting “the purposes of” before “paragraph”, effective 28 September 2000.

33-15.02 Application for approval (1) An entity may apply to the Commissioner for approval to make deferred payments of assessed GST on taxable importations. History Reg 33-15.02(1) amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting “assessed GST” for “GST”, effective 17 December 2013.

(2) The application must: (a) be made in a manner approved by the Commissioner; and (b) contain the information required by the Commissioner.

33-15.03 Requirements for approval (1) The Commissioner must, in writing, approve an application by an entity if the Commissioner is satisfied of the following matters: (a) the entity is registered under Part 2-5 of the Act; (b) the entity has an ABN; (c) if the entity is an individual, the entity is not an undischarged bankrupt; (d) the tax period applying to the entity is each individual month; (e) if the entity is a member (but not the representative member) of a GST group, the representative member of the group is an approved entity; (f) the bank guarantee (if any) required under regulation 33-15.04 has been provided; (g) the entity will be able to comply with the requirements in subregulation 33-15.06(1); (h) it would not be appropriate to refuse the application under subregulation (2), (3) or (4). (2) The Commissioner may refuse the application if the entity is a Chapter 5 body corporate (within the meaning of by section 9 of the Corporations Act 2001). History Reg 33-15.03(2) amended by FRLI No F2016L01926, reg 4 and Sch 1 item 3, by substituting “a Chapter 5 body corporate (within the meaning of by section 9 of the Corporations Act 2001)” for “an externally-administered body corporate”, effective 1 March 2017.

(3) The Commissioner may refuse the application if, in the period of 3 years before the date of the application: (a) the entity; or (b) if the entity is not an individual, an individual who is relevant to the entity's application; has been convicted by a court, whether in Australia or in another country, of an offence in relation to taxation requirements, customs requirements, the misdescription of goods, trade practices, fair trading or the defrauding of a government. Note This subregulation is subject to Part VIIC of the Crimes Act 1914, which includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of spent convictions to disregard them.

(4) The Commissioner may refuse the application if the entity, or any of its related entities (if any), has: (a) an outstanding tax-related liability; or (b) a return outstanding under a taxation law. (5) In subregulation (4): related entity means: (a) for an entity that is a member of a GST group — any other member of the GST group; or (b) for an entity that is a joint venture operator for a GST joint venture — any other company that is a participant in the GST joint venture; or (c) for an entity that is a parent entity of a GST branch — any GST branch of the parent entity; or (d) for an entity that is a GST branch of a parent entity — the parent entity or any other GST branch of the parent entity.

33-15.04 Bank guarantee requirement (1) If: (a) an entity applies for approval; and (b) a previous approval of the entity has been revoked under regulation 33-15.08; the Commissioner may require the entity to provide a bank guarantee in relation to the payment of deferred payments of assessed GST on taxable importations. History Reg 33-15.04(1) amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting “assessed GST” for “GST”, effective 17 December 2013.

(2) The guarantee must provide that, if an amount of assessed GST on taxable importations is not paid to the Commissioner on or before the day mentioned in regulation 33-15.07, the bank will pay to the Commissioner the lesser of: (a) the overdue amount; and (b) the guarantee amount worked out under subregulation (3). History Reg 33-15.04(2) amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting “assessed GST” for “GST”, effective 17 December 2013.

(3) The guarantee amount is 1.5 times the highest monthly amount of assessed GST on taxable importations that was payable by the entity: (a) in the 12 months before the application mentioned in paragraph (1)(a) was made; or

(b) if no monthly amounts of assessed GST on taxable importations were payable in that 12 months, in the 12 months before the previous approval was revoked. History Reg 33-15.04(3) amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting “assessed GST” for “GST” (wherever occurring), effective 17 December 2013.

33-15.05 Decision on application — notice and date of effect (1) If the Commissioner approves an entity's application, the Commissioner must give to the entity written notice of the approval. (2) The approval takes effect on the day specified in the approval. (3) If the Commissioner refuses an entity's application, the Commissioner must give to the entity written notice of the refusal. (4) The notice must: (a) state the reasons for the refusal; and (b) state that the entity has a right under regulation 33-15.09 to object against the decision.

33-15.06 Electronic dealings by approved entities (1) An approved entity must: (a) enter goods for home consumption by computer (within the meaning of the Customs Act 1901); and (b) lodge its GST returns electronically in a format approved by the Commissioner for this regulation; and (c) pay the amounts of assessed GST for which the entity is liable by electronic payment. History Reg 33-15.06(1) amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting “assessed GST” for “GST” in para (c), effective 17 December 2013. Reg 33-15.06(1) amended by SR No 268 of 2000, reg 3 and Sch 1 item 6, by omitting “the purposes of” before “this regulation” in para (b), effective 28 September 2000.

(2) However, paragraphs (1)(b) and (c) do not apply to an approved entity that is a member (but not the representative member) of a GST group.

33-15.07 Due date for deferred payments 33-15.07 An amount of assessed GST on taxable importations that is payable by an approved entity must be paid to the Commissioner on or before the 21st day after the end of the month in which the liability for the assessed GST arose. History Reg 33-15.07 amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting “assessed GST” for “GST” (wherever occurring), effective 17 December 2013.

33-15.08 Revocation of approval (1) The Commissioner may, in writing, revoke an entity's approval if the Commissioner is satisfied that: (a) the entity no longer meets the requirements for approval in regulation 33-15.03; or (b) the bank guarantee (if any) provided by the entity under regulation 33-15.04 has lapsed; or

(c) the entity has failed to meet a requirement in subregulation 33-15.06(1); or (d) the entity is liable to pay a charge or penalty mentioned in Part IIA of the Taxation Administration Act 1953; or (e) the entity is being prosecuted for, or has been convicted of, an offence under Part III of the Taxation Administration Act 1953. (2) The revocation takes effect on the day specified in the revocation. (3) If the Commissioner revokes an entity's approval, the Commissioner must give to the entity written notice of the revocation. (4) The notice must: (a) state the reasons for the revocation; and (b) state that the entity has a right under regulation 33-15.09 to object against the decision.

33-15.09 Review of decisions 33-15.09 An entity that is dissatisfied with a decision of the Commissioner to refuse an application by the entity under regulation 33-15.03, to require the entity to provide a bank guarantee under regulation 3315.04, or to revoke an approval of the entity under regulation 33-15.08, may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.

Part 3-1 — Supplies that are not taxable supplies Division 38 — GST-free supplies Subdivision 38-A — Food 38-3.01 GST-free beverages supplied from vending machines (Act s 38-3) (1) For subsection 38-3(2) of the Act, this regulation applies to a beverage that: (a) is specified in the third column of the table in clause 1 of Schedule 2 to the Act; and (b) apart from subregulation (2), would not be GST-free; and (c) is supplied on premises from a vending machine for consumption on the premises. (2) Section 38-3 of the Act, except subsection (3), does not apply to a supply of the beverage.

38-3.02 Food additives (Act s 38-3) (1) For paragraph 38-3(1)(e) of the Act, food additives other than exempt food additives are specified. (2) Each of the following is an exempt food additive: (a) a food additive which, at the time of supply is packaged and marketed for retail sale; (b) a food additive which, at the time of supply: (i) has a measurable nutritional value; and (ii) is supplied for use solely or predominantly in the composition of food; and (iii) is essential to the composition of that food. History Reg 38-3.02 inserted by SR No 126 of 2001, reg 3 and Sch 1 item 1, effective 1 December 2001.

Subdivision 38-B — Health 38-45.01 Medical aids and appliances (Act s 38-45) (1) For paragraph 38-45(1)(a) of the Act, the medical aids and appliances mentioned in Schedule 3 are specified. (2) Division 182 of the Act applies to the second column in Schedule 3 as if that column were the second column of the table in Schedule 3 to the Act.

Subdivision 38-E — Exports and other supplies for consumption outside the indirect tax zone History Subdiv 38-E heading substituted by SLI No 39 of 2015, reg 4 and Sch 1 item 84, effective 31 March 2015.

38-185.01 Export of goods by travellers as accompanied baggage (Act s 38-185) 38-185.01 For item 7 of subsection 38-185(1) of the Act, the rules set out in Schedule 5 are specified in relation to the supply of goods to a relevant traveller.

Division 40 — Input taxed supplies Subdivision 40-A — Financial supplies 40-5.01 Object of Subdivision 40-A 40-5.01 The object of this Subdivision is to identify a supply that is or is not a financial supply. Note 1 For the meaning of supply, see subsection 9-10(2) of the Act. Note 2 Subsection 40-5(2) of the Act provides that financial supply has the meaning given by the regulations.

40-5.02 Interests 40-5.02 An interest is anything that is recognised at law or in equity as property in any form.

Examples of interests 1 A debt or a right to credit 2 An interest conferred under a public or private superannuation scheme 3 A mortgage over land or premises 4 A right under a contract of insurance or a guarantee 5 A right to receive a payment under a derivative 6 A right to future property

40-5.03 Provision 40-5.03 Provision of an interest includes allotment, creation, grant and issue of the interest.

40-5.04 Disposal 40-5.04 Disposal of an interest includes assignment, cancellation, redemption, transfer and surrender of the interest.

40-5.05 Acquisition 40-5.05 Acquisition, in relation to the provision or disposal of an interest, includes acceptance and receipt of the interest.

40-5.06 Financial supply providers (1) An entity, in relation to the supply of an interest that was: (a) immediately before the supply, the property of the entity; or (b) created by the entity in making the supply; is the financial supply provider of the interest.

Examples of interests to which paragraph (a) applies 1 A share or bond that is sold

2 Rights assigned under a derivative Examples of interests to which paragraph (b) applies 1 A share or bond that is issued 2 A derivative that is entered into

(2) The entity that acquires that interest is also the financial supply provider of the interest.

40-5.07 Financial supply facilitators 40-5.07 A financial supply facilitator, in relation to supply of an interest, is an entity facilitating the supply of the interest for a financial supply provider.

40-5.08 When supply may be financial supply (Act s 40-5) (1) For subsection 40-5(2) of the Act, a supply is a financial supply if the supply is mentioned as: (a) a financial supply in regulation 40-5.09; or (b) an incidental financial supply in regulation 40-5.10. (2) However, if a supply is mentioned in regulations 40-5.09 and 40-5.12, the supply is not a financial supply.

40-5.09 What supplies are financial supplies (1) The provision, acquisition or disposal of an interest mentioned in subregulation (3) or (4) is a financial supply if: (a) the provision, acquisition or disposal is: (i) for consideration; and (ii) in the course or furtherance of an enterprise; and (iii) connected with the indirect tax zone; and (b) the supplier is: (i) registered or required to be registered; and (ii) a financial supply provider in relation to supply of the interest. History Reg 40-5.09(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 85, by substituting “the indirect tax zone” for “Australia” in para (a)(iii), effective 31 March 2015.

(2) However, if Division 84 of the Act applies to the provision, acquisition or disposal of an interest mentioned in subregulation (3), the provision, acquisition or disposal is a financial supply to the extent that it would, apart from subparagraphs (1)(a)(iii) and (b)(i), be a financial supply. (3) For subregulation (1), the interest is an interest in or under the matter mentioned in an item in the following table: Item

An interest in or under…

1

An account made available by an Australian ADI (authorised deposit-taking institution) in the course of: (a) its banking business within the meaning of the Banking    Act 1959; or (b) its State banking business

2

A debt, credit arrangement or right to credit, including a letter of credit

3

A charge or mortgage over real or personal property

4

A regulated superannuation fund, an approved deposit fund, a pooled superannuation trust or a public sector superannuation scheme within the meaning of the Superannuation Industry (Supervision) Act 1993, or an RSA (retirement savings account) within the meaning of the Retirement Savings Accounts Act 1997

5

An annuity or allocated pension

6

Life insurance business to which subsection 9(1) of the Life Insurance Act 1995, or a declaration under subsection 12(2) or section 12A of that Act, applies, or related reinsurance business

7

A guarantee

7A

An indemnity that holds a person harmless from any loss as a result of a transaction the person enters with a third party

8

Credit under a hire purchase agreement entered into before 1 July 2012 in relation to goods, if: (a) the credit for the goods is provided for a separate    charge; and (b) the charge is disclosed to the recipient of the goods

9

Australian currency, the currency of a foreign country, digital currency or an agreement to buy or sell any of these 3 things

10

Securities, including: (a) a debenture described in paragraph (a), (b), (c), (e)    or (f) of the definition of debenture in section 9 of    the Corporations Act 2001; and (b) a document issued by an individual that would be a    debenture if it were issued by a body corporate; and (c) a scheme described in paragraph (e), (i) or (m) of    the definition of managed investment scheme in    section 9 of the Corporations Act 2001; and (d) the capital of a partnership or trust

11

A derivative

12

An account made available by a non-resident in the course of carrying on banking business (within the meaning of the Banking Act 1959) in a foreign country in which the entity is authorised under the law of that country to carry on banking business

13

A foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997)

Note 1 Regulation 40-5.08 provides that this regulation applies subject to regulation 40-5.12. As a result, if something is within the scope of both an item in this table and an item in the table in regulation 40-16, it will not be a financial supply. Note 2 Subparagraph 40-5.09(1)(b)(ii) has the effect that a supply by a financial supply facilitator is not a financial supply. Note 3 Division 99 of the Act applies to taking of a deposit as security. Note 4 Supply of something that is mentioned in more than 1 item in this table will still be a financial supply. History Reg 40-5.09(3) amended by FRLI No F2017L01568, reg 4 and Sch 1 item 1, by substituting table item 9, applicable in relation to supplies or payments made on or after 1 July 2017. Table item 9 formerly read:

“9

Australian currency, the currency of a foreign country, or an agreement to buy or sell currency of either kind”

Reg 40-5.09(3) amended by FRLI No F2016L00518, reg 4 and Sch 1 item 1, by inserting table items 12 and 13, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. Reg 40-5.09(3) amended by SLI No 87 of 2012, reg 3 and Sch 1 items 1 and 2, by substituting items 7 and 7A for item 7 and inserting “entered into before 1 July 2012” after “agreement” in item 8, effective 1 July 2012. Item 7 formerly read:

“7

A guarantee, including an indemnity (except a warranty for goods or a contract of insurance or reinsurance)”

Reg 40-5.09(3) amended by SLI No 108 of 2011, reg 3 and Sch 1 item 1, by substituting item 10, effective 21 June 2011. Item 10 formerly read:

“10

Securities, including: (a) a debenture described in paragraph (a), (b), (c),    (d), (e) or (f) of the definition of debenture in    section 9 of the Corporations Law; and (b) a document issued by an individual that would be    debenture if it were issued by a body corporate; and (c) a scheme described in paragraph (e), (i) or (m) of the    definition of managed investment scheme in    section 9 of the Corporations Law; and (d) the capital of a partnership or trust”

Reg 40-5.09(3) amended by SR No 218 of 2004, reg 3 and Sch 1 item 1, by substituting “paragraph (e), (i) or (m)” for “paragraph (e), (i), (k) or (m)” in para (c), effective 15 July 2004. Reg 40-5.09(3) amended by SR No 363 of 2000, reg 3 and Sch 1 item 1, by substituting item 10, effective 20 December 2000. Item 10 formerly read:

“10

Securities: (a) including:  (i) a debenture described in paragraph (a), (b), (c),     (d), (e) or (f) of the definition of debenture in     section 9 of the Corporations Law; and  (ii) a document issued by an individual that would     be debenture if it were issued by a body     corporate; and  (iii) a scheme described in paragraph (e), (i), (k) or     (m) of the definition of managed investment     scheme in section 9 of the Corporations Law;     and  (iv) the capital of a partnership or trust; but (b) excluding a time-sharing scheme”

(4) A supply (to which item 1 in the table in subregulation (3) does not apply) by an Australian ADI for a fee of not more than $1 000 is a financial supply if: (a) the item would have applied to that supply in relation to an account with the ADI; or (b) the fee relates to an application to the ADI that, if accepted, would result in the creation of an account by the ADI.

Examples of financial supply mentioned in subregulation (4) 1 Electronic transfer to another Australian ADI for a person who does not hold an account with the ADI 2 A loan application fee

(4A) A supply by an entity for a fee of not more than $1 000 is a financial supply if it is a supply of 1 or more of the following ATM services: (a) a withdrawal from an account; (b) a deposit into an account; (c) an electronic transfer from an account; (d) advice of the balance of an account. History Reg 40-5.09(4A) inserted by SLI No 29 of 2009, reg 3 and Sch 1 item 1, effective 3 March 2009.

(5) A reference in item 10, in the table in subregulation (3), to a security, a debenture, a document, a scheme or capital in a partnership or trust does not include a security, debenture, document, scheme or capital in a partnership or trust, in relation to which an entity is given a right to participate in a barter scheme under which each participant may obtain goods or services from another participant for consideration that is wholly or substantially in kind rather than in cash. History Reg 40-5.09(5) inserted by SR No 218 of 2004, reg 3 and Sch 1 item 2, effective 15 July 2004.

40-5.10 Incidental financial supplies 40-5.10 Despite regulation 40-5.12, if something is supplied by an entity to a recipient directly in connection with a financial supply to the recipient by the entity, the thing is an incidental financial supply if: (a) it is incidental to the financial supply; and (b) it and the financial supply are supplied, at or about the same time, but not for separate consideration; and (c) it is the usual practice of the entity to supply the thing, or similar things, and the financial supply together in the ordinary course of the entity's enterprise. Note Regulation 40-5.12 applies subject to this regulation. As a result, if something is both an incidental financial supply and within the scope of an item in the table in regulation 40-5.12, it will still be a financial supply.

Example of an incidental financial supply Advice, for which a separate charge is not made, in relation to a housing loan

40-5.11 Examples of supplies that are financial supplies 40-5.11 Something mentioned in a Part of Schedule 7 that relates to a financial supply mentioned in an item in the table in regulation 40-5.09, or to an incidental financial supply, is an example of the financial supply mentioned in the item or of the incidental financial supply. Note 1 The examples are not to be taken as exhaustive. Note 2 If an example in Schedule 7 is inconsistent with the description in this Division of the financial supply to which the example relates, the description prevails. See section 15AD of the Acts Interpretation Act 1901. Note 3 Something that is within the scope of an item in the table in regulation 40-5.09 will be a financial supply described in that item even if it is not mentioned as an example of the item set out in the Part of Schedule 7 relating to the item.

40-5.12 What supplies are not financial supplies (Act s 40-5) 40-5.12 For subsection 40-5(2) of the Act, the supply of something, or an interest in or under something, that is mentioned in an item in the following table is not a financial supply: Item

Supply of, or an interest in or under…

1

Cheque and deposit forms and books supplied to an Australian ADI in connection with an account mentioned in item 1 in the table in regulation 40-5.09

2

Special forms, or overprinting of standard forms, by an Australian ADI to the requirements of particular account holders in connection with an account mentioned in item 1 in the table in regulation 40-5.09

3

Professional services, including information and advice, in relation to a financial supply

4

A payment system, except to the extent that it is digital currency

5

Stored value facility cards and prepayments not linked to accounts provided by an Australian ADI in connection with an account mentioned in item 1 in the table in regulation 40-5.09

6

Goods in accordance with agreements under which the goods are supplied under a lease, and: (a) the lessees have no obligation or option to acquire the    rights of the lessors in the goods; or (b) the lessors dispose of their rights in the goods to the    lessees

7

An option, right or obligation to make or receive a taxable supply, except a mortgage or charge mentioned in item 3 in the table in regulation 40-5.09

8

A supply made as a result of the exercise of an option or right, or the performance of an obligation, to make or receive a taxable supply, including an option, right or obligation under a mortgage or charge mentioned in item 3 in the table in regulation 40-5.09

9

Facilities for: (a) trading securities or derivatives; and (b) clearance and settlement of those trades

10

Insurance and reinsurance business, except business mentioned in item 6 of the table in regulation 40-5.09

11

Broking services

12

Management of the assets or liabilities of another entity, including investment portfolio management and administration services for trusts or superannuation, pension or annuity funds

13

Debt collection services

14

Sales accounting services under a factoring arrangement, or an arrangement having the same effect as a factoring arrangement

15

Trustee services

16

Custodian services in relation to money, digital currency, documents and other things

17

Australian currency, or the currency of a foreign country, the market value of which exceeds its stated value as legal tender, or an agreement to buy or sell currency of either kind the market value of which exceeds its stated value as legal tender

18

An arrangement for the provision of goods to an entity for display or demonstration pending disposal of the goods to a third party

19

Goods supplied under a hire purchase agreement entered into on or after 1 July 2012

20

Credit under a hire purchase agreement entered into on or after 1 July 2012

21

A warranty for goods

Note 1 Regulation 40-5.09 applies subject to this regulation. As a result, if something is within the scope of both an item in the table in regulation 405.09 and an item in the table in this regulation, it will not be a financial supply. Note 2 Regulation 40-5.10 applies despite this regulation. As a result, if something is both an incidental financial supply and within the scope of an item in this table, it will still be a financial supply. Note 3 Division 105 of the Act deals with supply in satisfaction of a debt. Note 4 Sections 7-1 and 9-70 of the Act, and this regulation in respect of items 7 and 8 in this table, have the effect that GST is payable on the premium (if any) on a taxable deliverable commodity derivative and the price on settlement when the commodity is delivered. History Reg 40-5.12 amended by FRLI No F2017L01568, reg 4 and Sch 1 items 2 and 3, by inserting “, except to the extent that it is digital currency” after “A payment system”, in table item 4 and “digital currency,” after “money,” in table item 16, applicable in relation to supplies or payments made on or after 1 July 2017. Reg 40-5.12 amended by SLI No 87 of 2012, reg 3 and Sch 1 item 3, by inserting items 19, 20 and 21, effective 1 July 2012.

40-5.13 Examples of supplies that are not financial supplies 40-5.13 Something mentioned in a Part of Schedule 8 that relates to a supply mentioned in an item in the table in regulation 40-5.12 is an example of the supply mentioned in the item. Note 1 The examples are not to be taken as exhaustive. Note 2 If an example is inconsistent with the description of the financial supply in the table to which the example relates, the description in the table prevails. See section 15AD of the Acts Interpretation Act 1901.

Part 4-1 — Special rules mainly about particular ways entities are organised Division 48 — GST groups Subdivision 48-A — Approval of GST groups 48-10.01 Definitions for Subdivision 48-10.01 In this Subdivision: family , in relation to a person, has the meaning given by section 272-95 of Schedule 2F to the Income Tax Assessment Act 1936, as if the person were the test individual mentioned in that section. fixed trust has the meaning given by section 995-1 of the Income Tax Assessment Act 1997. History Definition of fixed trust inserted by SR No 37 of 2003, reg 3 and Sch 1 item 1, effective 1 April 2003.

GST group includes a proposed GST group. representative means: (a) in relation to a partner in a partnership: (i) for a partner that is not an individual — the partner; and (ii) for a partner that is an individual — the partner or a family member of the partner; and (b) in relation to a shareholder in a company: (i) for a shareholder that is not an individual — the shareholder; and (ii) for a shareholder that is an individual — the shareholder or a family member of the shareholder. History Definition of representative inserted by SR No 37 of 2003, reg 3 and Sch 1 item 2, effective 1 April 2003.

shareholder , of a company that is an unincorporated association, means a member of the association. History Definition of shareholder inserted by SR No 37 of 2003, reg 3 and Sch 1 item 2, effective 1 April 2003.

48-10.01A Trust distribution and beneficiaries 48-10.01A For this Subdivision, if the trustee of a trust distributes income or capital of the trust in such a way that another entity receives the income or capital indirectly through 1 or more interposed trusts or companies: (a) the trustee is taken also to distribute the income or capital to the other entity; and (b) the other entity is taken also to be a beneficiary of the trust. History Reg 48-10.01A inserted by SR No 37 of 2003, reg 3 and Sch 1 item 3, effective 1 April 2003.

48-10.02 Membership requirements for partnerships (1) For subparagraph 48-10(1)(a)(ii) of the Act, this regulation sets out requirements that must be satisfied for a partnership to be a member of a GST group. Note The partnership must also satisfy other membership requirements set out in section 48-10 of the Act. History Reg 48-10.02(1) amended by SR No 268 of 2000, reg 3 and Sch 1 item 6, by omitting ``the purposes of'' before ``subparagraph'', effective 28 September 2000.

(2) If the GST group includes entities other than partnerships, the partnership must satisfy the requirements of subregulation (3), (3A), (4) or (5). History Reg 48-10.02(2) substituted by SR No 37 of 2003, reg 3 and Sch 1 item 4, effective 1 April 2003. Reg 48-10.02(2) formerly read: (2) The partnership must satisfy the requirements of subregulation (3), (3A) or (4). Reg 48-10.02(2) amended by SR No 268 of 2000, reg 3 and Sch 1 item 1, by inserting ``, (3A)'' after ``subregulation (3)'', effective 28 September 2000.

(2A) If the GST group consists only of partnerships: (a) there are no further requirements for one of the partnerships; and (b) each other partnership must satisfy the requirements of subregulation (5). History Reg 48-10.02(2A) inserted by SR No 37 of 2003, reg 3 and Sch 1 item 4, effective 1 April 2003.

(3) The partnership satisfies the requirements of this subregulation if, for at least 1 company that is a member of the GST group: (a) the partnership has at least a 90% stake in the company (worked out in accordance with section 190-5 of the Act as if the partnership were a company); or (b) shares of the company are held in such a way that: (i) if there is 1 shareholder — the shareholder is a representative of a partner in the partnership; and (ii) if there is more than 1 shareholder — at least 2 shareholders are representatives of different partners in the partnership. History Reg 48-10.02(3) amended by SR No 37 of 2003, reg 3 and Sch 1 item 5, effective 1 April 2003, by substituting para (b). Paragraph (b) formerly read: (b) the membership of the company consists only of: (i) for a company with 1 member — a partner in the partnership or a family member of a partner; and (ii) for a company with more than 1 member — partners in the partnership, or family members of the partners, in a way that ensures that at least 2 partners are represented, either personally or by a family member.

(3A) The partnership satisfies the requirements of this subregulation if each partner in the partnership is: (a) an individual who is a member of the GST group; or (b) a family member of such an individual. History Reg 48-10.02(3A) inserted by SR No 268 of 2000, reg 3 and Sch 1 item 2, effective 28 September 2000.

(4) The partnership satisfies the requirements of this subregulation if, for at least 1 trust that is a member of the GST group, the beneficiaries include at least 2 representatives of different partners in the partnership. History Reg 48-10.02(4) amended by SR No 37 of 2003, reg 3 and Sch 1 item 6, effective 1 April 2003, by substituting ``at least 2 representatives of different partners in the partnership.'' for: partners in the partnership, or family members of the partners, in a way that ensures that at least 2 partners are represented: (a) either personally or by a family member; and (b) either directly, or indirectly through 1 or more interposed trusts.

(5) The partnership (the candidate partnership) satisfies the requirements of this subregulation if: (a) there is a partnership (the member partnership) that is a member of the GST group because of: (i) paragraph (2A)(a) or subregulation (3), (3A) or (4); or (ii) this subregulation, including the repeated application of this subregulation; and (b) each partner in the candidate partnership is an individual, a family trust of an individual or a family company of an individual; and (c) for each partner in the candidate partnership that is an individual, a family trust of an individual or a family company of an individual, one of the following is a partner in the member partnership: (i) the individual; (ii) a family trust of the individual; (iii) a family company of the individual; (iv) a family member of the individual; (v) another individual for whom the first individual is a family member; (vi) a family trust of a family member mentioned in subparagraph (iv) or the other individual mentioned in subparagraph (v); (vii) a family company of a family member mentioned in subparagraph (iv) or the other individual mentioned in subparagraph (v); and (d) at least 2 of the partners in the candidate partnership comply with paragraph (c) through different partners in the member partnership (whether or not they also comply through the same partner in the member partnership). History Reg 48-10.02(5) inserted by SR No 37 of 2003, reg 3 and Sch 1 item 7, effective 1 April 2003.

(6) For this regulation: (a) a family trust of an individual is a trust that distributes income or capital of the trust only to the individual or family members of the individual (whether or not other distributions could lawfully be made); and (b) a family company of an individual is a company each shareholder of which is either the individual or a family member of the individual. History Reg 48-10.02(6) inserted by SR No 37 of 2003, reg 3 and Sch 1 item 7, effective 1 April 2003.

48-10.03 Membership requirements for trusts (1) For subparagraph 48-10(1)(a)(ii) of the Act, the requirements that must be satisfied for a trust to be a

member of a GST group are: (a) if the GST group consists only of fixed trusts — either the requirements set out in this regulation or the alternative requirements set out in regulation 48-10.03A; and (b) in any other case — the requirements set out in this regulation. Note The trust must also satisfy other membership requirements set out in section 48-10 of the Act. History Reg 48-10.03(1) substituted by SR No 37 of 2003, reg 3 and Sch 1 item 8, effective 1 April 2003. Reg 48-10.03(1) formerly read: (1) For subparagraph 48-10(1)(a)(ii) of the Act, this regulation sets out requirements that must be satisfied for a trust to be a member of a GST group. Note: The trust must also satisfy other membership requirements set out in section 48-10 of the Act.

Reg 48-10.03(1) amended by SR No 268 of 2000, reg 3 and Sch 1 item 6, by omitting “the purposes of” before “subparagraph”, effective 28 September 2000.

(2) One of the following must be satisfied for the trustee of the trust (the candidate trustee): (a) the candidate trustee has at least a 90% stake in a company that is a member of the GST group (worked out in accordance with section 190-5 of the Act as if the trustee were a company); (b) the candidate trustee distributes any income or capital of the trust only to beneficiaries that are permitted beneficiaries (whether or not other distributions could lawfully be made); (c) the candidate trustee is the sole beneficiary of any distribution of income or capital by the trustee of another trust that is a member of the GST group; (d) the candidate trustee distributes income or capital of the trust, and the trustee of another trust that is a member of the GST group distributes income or capital of the other trust, only to persons who are all family members of the same individual (whether or not other distributions could lawfully be made). Note Distributions to beneficiaries may be direct or indirect (regulation 48-10.01A). History Reg 48-10.03(2) substituted by SR No 37 of 2003, reg 3 and Sch 1 item 9, effective 1 April 2003. Reg 48-10.03(2) formerly read: (2) The trustee: (a) must have at least a 90% stake in a company that is a member of the GST group (worked out in accordance with section 190-5 of the Act as if the trustee were a company); or (b) must not distribute any income or capital of the trust to a beneficiary that is not a permitted beneficiary (whether or not a distribution of that kind could be lawfully made).

(3) Each of the following is a permitted beneficiary: (a) a company that is a member of the GST group; (b) a charitable institution, a trustee of a charitable fund, or a gift-deductible entity; (c) an individual who is a member of the GST group; (d) a family member of an individual who is a member of the GST group; (e) a trustee of a trust that is a member of the GST group. History Reg 48-10.03(3) amended by SR No 37 of 2003, reg 3 and Sch 1 item 10, effective 1 April 2003, by substituting para (d) and inserting para (e). Paragraph (d) formerly read: (d) a family member of an individual who is a member of the GST group. Reg 48-10.03(3) amended by SR No 268 of 2000, reg 3 and Sch 1 items 3 and 4, by substituting “entity;” for “entity.” in para (b), and by inserting paras (c) and (d), effective 28 September 2000.

(4) For a company that is a member of the GST group, each representative of a shareholder of the company is also a permitted beneficiary if: (a) for a company with 1 shareholder — the beneficiaries of the trust include a representative of the shareholder; and (b) for a company with more than 1 shareholder — the beneficiaries of the trust include at least 2 beneficiaries who are representatives of different shareholders. History Reg 48-10.03(4) substituted by SR No 37 of 2003, reg 3 and Sch 1 item 11, effective 1 April 2003. Reg 48-10.03(4) formerly read: (4) A member or members of a company that is a member of the GST group, and their family members, are also permitted beneficiaries if: (a) for a company with 1 member — the member, or a family member of the member, is a beneficiary of the trust (either directly, or indirectly through 1 or more interposed trusts); and (b) for a company with more than 1 member — the beneficiaries of the trust include members of the company, or family members of the members, in a way that ensures that at least 2 members of the company are represented: (i) either personally or by a family member; and (ii) either directly, or indirectly through 1 or more interposed trusts.

(5) For a partnership that is a member of the GST group, each representative of a partner in the partnership is also a permitted beneficiary if the beneficiaries of the trust include at least 2 beneficiaries who are representatives of different partners. History Reg 48-10.03(5) substituted by SR No 37 of 2003, reg 3 and Sch 1 item 12, effective 1 April 2003. Reg 48-10.03(5) formerly read: (5) Partners in a partnership that is a member of the GST group, and their family members, are also permitted beneficiaries if the beneficiaries of the trust include partners, or family members of the partners, in a way that ensures that at least 2 partners are represented: (a) either personally or by a family member; and (b) either directly, or indirectly through 1 or more interposed trusts.

48-10.03A Alternative membership requirements for groups of fixed trusts (1) This regulation sets out the alternative requirements mentioned in paragraph 48-10.03(1)(a) for a trust to be a member of a GST group that consists only of fixed trusts. Note The fixed trust must also satisfy other membership requirements set out in section 48-10 of the Act.

(2) The fixed trust must be a member of the same 90% owned group as all other fixed trusts in that group. (3) For this regulation: (a) two fixed trusts are members of the same 90% owned group if: (i) the trustee of one of the trusts has at least a 90% stake in the other trust; or (ii) the trustee of a third trust has at least a 90% stake in each of the two trusts; and (b) the trustee of a fixed trust (the head trust) has at least a 90% stake in another fixed trust (the sub-trust) if the trustee: (i) owns at least 90% of the issued units in the sub-trust (whether directly or indirectly through 1 or more interposed trusts or companies); and (ii) has the right to receive at least 90% of any distribution of capital or income of the sub-trust. History Reg 48-10.03A inserted by SR No 37 of 2003, reg 3 and Sch 1 item 13, effective 1 April 2003.

48-10.04 Membership requirements for individuals

(1) For subparagraph 48-10(1)(a)(ii) of the Act, this regulation sets out requirements that must be satisfied for an individual to be a member of a GST group. Note The individual must also satisfy other membership requirements set out in section 48-10 of the Act.

(2) The individual must satisfy the requirements of subregulation (3), (4) or (5). (3) The individual satisfies the requirements of this subregulation if, for at least 1 company that is a member of the GST group: (a) the individual has at least a 90% stake in the company (worked out in accordance with section 190-5 of the Act as if the individual were a company); or (b) each shareholder of the company is either the individual or a family member of the individual. History Reg 48-10.04(3) amended by SR No 37 of 2003, reg 3 and Sch 1 item 14, effective 1 April 2003, by substituting para (b). Paragraph (b) formerly read: (b) the membership of the company consists only of either or both of the individual and family members of the individual.

(4) The individual satisfies the requirements of this subregulation if, for at least 1 partnership that is a member of the GST group, the partners of the partnership are either or both of the individual and family members of the individual. (5) The individual satisfies the requirements of this subregulation if, for at least 1 trust that is a member of the GST group: (a) the beneficiaries of the trust include either or both of the individual and family members of the individual; and (b) the trustee of the trust distributes income or capital of the trust only to permitted beneficiaries as described in regulation 48-10.03. History Reg 48-10.04(5) amended by SR No 37 of 2003, reg 3 and Sch 1 item 15, effective 1 April 2003, by omitting “(either directly, or indirectly through 1 or more interposed trusts)” after “the trust” in para (a). Reg 48-10.04 inserted by SR No 268 of 2000, reg 3 and Sch 1 item 5, effective 28 September 2000.

Division 51 — GST joint ventures 51-5.01 Specified purposes for GST joint ventures (Act s 51-5) (1) For paragraph 51-5(1)(a) of the Act, each of the following is a purpose: (a) research and development; (b) the provision of insurance, other than life insurance; (c) fishing; (d) agriculture; (e) cultivation, or exploitation, of timber; (f) design, or building, or maintenance, of residential or commercial premises; (g) civil engineering, including the design, construction and maintenance of roads, railways, bridges, canals, dams, ports, harbours, airports and similar installations; (h) generation, or transmission, or distribution, of electricity; (i) transmission, or distribution, of water; (j) receipt, or storage, or distribution, of oil and gas products;

(k) refining, or processing, of oil and gas products; (l) beneficiation of minerals and primary metal production, including alloy production; (m) charitable activities; (n) transportation. History Reg 51-5.01 amended by SR 73 of 2003, reg 3 and Sch 1, items 1 and 2, effective 1 May 2003, by substituting ``activities;'' for ``activities.'' in para (m) and inserting para (n).

(2) If a joint venture is a joint venture for more than 1 of the purposes specified in subregulation (1) or paragraph 51-5(1)(a) of the Act, the combination of those purposes is specified as a purpose.

Part 4-2 — Special rules mainly about supplies and acquisitions Division 70 — Financial supplies (reduced credit acquisitions) 70-5.01 Objects of Division 70 70-5.01 The objects of this Division are: (a) to specify the reduced credit acquisitions that relate to making financial supplies that give rise to an entitlement to reduced input tax credits; and (b) to specify the percentage of the reduction of the input tax credits to which the financial supply provider is entitled.

70-5.01A Definition 70-5.01A In this Division, an enterprise is closely related to another enterprise if any of the following conditions apply: (a) both enterprises are carried on by the same entity; (b) one enterprise is carried on by a 100% subsidiary of the entity that carries on the other enterprise; (c) both enterprises are carried on by 100% subsidiaries of the same entity. History Reg 70-5.01A inserted by SR No 48 of 2001, reg 3 and Sch 1 item 1, effective 1 July 2000.

70-5.02 Acquisitions that attract reduced input tax credits: general (Act s 70-5) (1) For subsection 70-5(1) of the Act, an acquisition mentioned in subregulation (2) that relates to making financial supplies gives rise to an entitlement to a reduced input tax credit. (2) The following acquisitions (within the meaning of subsection 70-5(1) of the Act) are reduced credit acquisitions: Item

Reduced credit acquisition Transaction banking and cash management services

1

The service of opening, issuing, closing, operating, maintaining, or performing a transaction in respect of an account by a financial supply facilitator, including by using the following facilities: (a) telephone banking; (b) Internet banking; (c) GiroPost

2

Processing services in relation to account information for account providers, including: (a) archives storage, retrieval and destruction services; and (b) statement processing and bulk mailing; and (c) processing and manipulation of information relating to accounts,    including information about transactions to which item 7 applies

3

Acquisition of transaction cards by card account providers

4

Acquisition of passbooks, deposit and withdrawal forms and cheques and chequebooks by account providers

5

Processing services in relation to account applications for account providers, including providing credit reference and credit scoring assessment

Payment and fund transfers services 6

Supplies to which the following payment system fees relate: (a) fees charged by the operator of a payment system to a participant    in the system; (b) fees charged by a participant in a payment system to a third party    in relation to access to the system; (c) fees charged between participants in a payment system

7

Processing, settling, clearing and switching transactions of the following kinds: (a) direct credit and debit; (b) other credit and debit transactions; (c) charge, credit and debit card transactions; (d) cheque; (e) electronic funds transfer; (f) ATM; (g) B-pay; (h) Internet banking; (i) GiroPost; (j) the SWIFT (Society for Worldwide Interbank Financial    Telecommunications) Payment Delivery System

8

Services to a third party mentioned in paragraph 6(b), including: (a) processing of account data; and (b) electronic payment services Securities transactions services

9

Arrangement, by a financial supply facilitator, of the provision, acquisition or disposal of an interest in a security, including the following: (a) order placement and trade execution; (b) clearance and settlement of trades; (c) management of the issue of securities, including rights and bonus    issues; (d) arranging flotations and privatisations; (e) arranging mergers and acquisitions; (f) arranging takeover bids; (g) performing a settlement, including issue of drafts and    encashment; (h) other securities transactions, including lodgment, withdrawal    and exchange control; (i) underwriting, except a matter that is described in the table in    regulation 40-5.09

10

Securities and unit registry services to securities and unit issuers, including: (a) managing portfolios of assets; and (b) allotting of share issues; and (c) making dividend payments; and (d) receiving application for issue of shares; and (e) performing a redemption or capital repayment; and (f) placing scrip orders; and (g) bonus issue; and (h) scrip settlement; and (i) client account processing; and (j) transaction processing and recording; and (k) handling investor inquiries Loans services

11

The following supplies by a financial supply facilitator:

(a) loan agency services; (b) provision of a loan facility; (c) mortgage broking; (d) arranging syndicated loans; (e) introducing and broking 12

Lenders mortgage and title insurance

12A

Lenders mortgage reinsurance

13

Loan protection insurance

14

The following loan application, management and processing services: (a) loan origination and brokerage; (b) settlement and discharge of loans, including document    preparation; (c) registration of loan documents; (d) credit reference assessment and credit scoring analysis; (e) valuations; (f) property title searches; (g) registration and certification of titles; (h) mortgage variations, including name changes; (i) adding and deleting caveats to titles

15

The following loan management services: (a) processing of repayments; (b) statement preparation; (c) filing and requisitioning of loan file records Credit union services

16

Supply to a credit union by: (a) an entity that is wholly owned by 2 or more credit unions; or (b) an entity that is wholly owned by an entity mentioned    in paragraph (a) Debt collection services

17

The following debt collection services: (a) debt recovery; (b) litigation; (c) lodgment of documents; (d) by financial supply facilitator, managing the recovery of sums due    by borrowers Asset based finance services

18

Arrangement by a financial supply facilitator of hire purchase to which item 8 in the table in regulation 40-5.09 applies Trade finance services

19

Trade finance transaction processing and recording

20

Trade finance remittance services Capital markets and financial instruments services

21

Arrangement by a financial supply facilitator of: (a) the supply of a derivative or the currency of a foreign country, or    an agreement to buy or sell the currency; or (b) the sale of a forward contract; or (c) the supply of digital currency, or an agreement to buy or sell digital currency

22

Transaction processing, account maintenance and report generation services provided to: (a) suppliers of derivatives; or (b) suppliers of the currency of a foreign country, or an agreement to buy or sell the currency; or (c) suppliers of digital currency, or an agreement to buy or sell digital currency Funds management services

23

The following investment portfolio management functions, including those functions for superannuation schemes: (a) management of a client’s asset portfolio; (b) management of an investment portfolio for a trust or    superannuation fund; (c) acting as a trustee of a trust or superannuation fund; (d) acting as a single responsible entity; (e) asset allocation services

24

The following administrative functions in relation to investment funds, including those functions for superannuation schemes: (a) maintaining member and employer and trustee records and    associated accounting; (b) processing of applications, contributions, benefits and    distributions; (c) processing transfer between funds and trusts; (d) production and distribution of reports, statements and forms to    members, employers and trustees; (e) handling of inquiries and complaints made by members; (f) archives storage, retrieval and destruction services; (g) statement processing and bulk mailing; (h) compliance with industry regulatory requirements, excluding    taxation and auditing services; (i) processing and assessing claims under life insurance policies    carried out on or after 1 July 2012 Insurance services

25

Brokerage of general or life insurance

26

The following life insurance administration services provided for a life insurer: (a) maintaining policyholder records and associated accounting; (b) processing of premiums and benefits; (c) processing and assessing claims under policies; (d) production and distribution of reports, statements and forms to    policyholders, including statement processing and bulk handling; (e) handling of inquiries and complaints made by policyholders; (f) archives storage, retrieval and destruction services; (g) processing and assessing applications; (h) compliance with industry regulatory requirements, excluding    taxation and auditing services; (i) managing reinsurance requirements Services remunerated by commission and franchise fees

27

Supplies for which financial supply facilitators are paid commission by financial supply providers

28

Supplies provided by financial supply facilitators to franchisors, for which the facilitators are paid a franchise fee Trustee and custodial services

29

Trustee and custodial services (except safe custody of money, documents and other things), including:

(a) transfer of cash without purchase, sale or transfer of assets,    excluding cash delivery and collection from branches of    Australian ADIs; and (b) undertaking and settling of securities transactions by a financial    supply facilitator; and (c) collecting income and other payments; and (d) registration of interests and rights; and (e) proxy voting; and (f) exercise of options and warrants; and (g) opening and maintaining accounts with Australian ADIs; (h) nominee services in relation to financial supplies 30

The following master custody services: (a) maintenance of accounting records; (b) taxation reporting; (c) mandate monitoring; (d) trade execution monitoring; (e) portfolio performance analysis; (f) risk management reporting

31

Single responsible entity services Supplies to recognised trust schemes

32

Supplies acquired by a recognised trust scheme, to the extent that: (a) the supplies are acquired on or after 1 July 2012; and (b) the supplies acquired are not:   (i) a supply by way of sale of goods or supply of real property    made by:    (A) selling a freehold interest in land; or    (B) selling a stratum unit; or    (C) granting or selling a long-term lease; or   (ii) a brokerage service covered by item 9 or 21; or   (iii) a service covered by paragraph (a), (b) or (e) of item 23; or   (iv) a service covered by paragraph (a), (b), (c), (d), (e), (f), (g)     or (i) of item 24; or   (v) a custodial service covered by item 29; or   (vi) a service covered by item 30; or   (vii) a service covered by item 33 Monitoring services

33

Monitoring and reporting services (other than taxation and auditing services) that: (a) are acquired on or after 1 July 2012; and (b) are required for compliance with the Anti-Money Laundering   and Counter-Terrorism Financing Act 2006

History Reg 70-5.02(2) amended by FRLI No F2017L01568, reg 4 and Sch 1 items 4 and 5, by inserting “; or (c) the supply of digital currency, or an agreement to buy or sell digital currency” in table item 21 and substituting table item 22, applicable in relation to supplies or payments made on or after 1 July 2017. Table item 22 formerly read:

“22

Transaction processing, account maintenance and report generation services provided to suppliers of derivatives or the currency of a foreign country, or an agreement to buy or sell the currency”

Reg 70-5.02(2) amended by SLI No 87 of 2012, reg 3 and Sch 1 items 4 to 7, by inserting items 12A, 32 and 33, substituting “services;” for “services” in para (h) of item 24 and inserting para (i) in item 24, effective 1 July 2012.

(3) However, something that is used in making a reduced credit acquisition is not, for that reason, a reduced credit acquisition.

Examples for subregulation (3) 1 Information technology services used for brokerage services 2 Labour hire services used for life insurance administration services

(4) For this regulation: debt interest has the same meaning as in the Income Tax Assessment Act 1997. long-term lease — see the Dictionary in Part 6-3 of the Act. managed investment scheme has the same meaning as in the Corporations Act 2001. mortgage loan means a loan secured by a mortgage over real property. mortgage scheme means a managed investment scheme that has at least 50% of its non-cash assets invested in mortgage loans or in one or more other mortgage schemes. real property — see the Dictionary in Part 6-3 of the Act. recognised trust scheme means a trust that has the following features: (a) the entity that acts in the capacity as trustee or responsibility entity of the trust, is carrying on, in its own capacity, an enterprise that includes making taxable supplies to the trust; (b) the trust is: (i) a managed investment scheme, or part of a managed investment scheme, other than a securitisation entity or a mortgage scheme; or (ii) an approved deposit fund within the meaning of the Superannuation Industry (Supervision) Act 1993; or (iii) a pooled superannuation trust within the meaning of the Superannuation Industry (Supervision) Act 1993; or (iv) a public sector superannuation scheme within the meaning of the Superannuation Industry (Supervision) Act 1993; or (v) a regulated superannuation fund (other than a self managed superannuation fund) within the meaning of the Superannuation Industry (Supervision) Act 1993. securitisation entity means a trust that has the following features: (a) the trust was established for the purpose of managing some or all of the economic risk associated with assets, liabilities or investments (whether the trust assumes the risk from another person or creates the risk itself); (b) the total value of the debt interests in the trust is at least 50% of the total value of the trust’s assets; (c) the trust is an insolvency-remote special purpose entity according to criteria of an internationally recognised rating agency that are applicable to the circumstances of the trust (regardless of whether the agency has determined that the trust satisfies the criteria). stratum unit — see the Dictionary in Part 6-3 of the Act. History Reg 70-5.02(4) inserted by SLI No 87 of 2012, reg 3 and Sch 1 item 8, effective 1 July 2012. Reg 70-5.02 heading substituted by SR No 48 of 2001, reg 3 and Sch 1 item 2, effective 1 July 2000. Reg 70-5.02 heading formerly read: Acquisitions that attract reduced input tax credits (Act s 70-5)

70-5.02A Acquisitions that attract reduced input tax credits: certain offshore supplies (Act s 70-5) (1) For subsection 70-5(1) of the Act, an acquisition mentioned in regulation 70-5.02B that relates to making financial supplies gives rise to an entitlement to a reduced input tax credit (is a reduced credit acquisition) if: (a) the supply or transfer that gives rise to the acquisition (the relevant supply): (i) consists in: (A) the transfer of something to an enterprise in the indirect tax zone (the receiving enterprise) from an enterprise outside the indirect tax zone (the supplying enterprise); or (B) the doing of something for the receiving enterprise by the supplying enterprise; and (ii) is a taxable supply because of section 84-5 of the Act (including supply that is not connected to the indirect tax zone because of section 84-15 of the Act); and (b) the receiving enterprise and the supplying enterprise are closely related. History Reg 70-5.02A(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 items 86 and 87, by substituting “the indirect tax zone” for “Australia” (wherever occurring) in para (a)(i)(A) and “the indirect tax zone” for “Australia” in para (a)(ii), effective 31 March 2015.

(2) In determining the reduced credit acquisition, the price of the relevant supply is reduced by the amount passed on by the supplying enterprise to the receiving enterprise for any unabsorbed contribution from a third party (see regulation 70-5.02C). History Reg 70-5.02A inserted by SR No 48 of 2001, reg 3 and Sch 1 item 3, effective 1 July 2000.

70-5.02B Reduced credit acquisitions (1) The following acquisitions may be reduced credit acquisitions under regulation 70-5.02A: Item

Reduced credit acquisition Senior executive management

1

Provision of senior management services, including: (a) corporate strategy and development; and (b) investment strategy and performance measurement functions; and (c) profit or business centre performance support

2

Provision of support systems associated with the provision of senior management services Human resources support

3

Provision of human resources support services, including: (a) general advice and planning; and (b) recruitment assistance; and (c) compensation advice and management; and (d) training

4

Processing and maintenance of employee data and files Corporate marketing and communications

5

Provision of corporate information and communication services

6

Provision of marketing administration and media support services

Financial management 7

Performance of financial management service functions, including: (a) tax law compliance; and (b) corporate treasury operations; and (c) financial control (including statutory reporting and accounting    policy); and (d) general ledger account reporting functions, including paying and    processing invoices and payment instructions; and (e) internal audit functions; and (f) management reporting systems; and (g) setting intrabank transfer pricing policy; and (h) corporate insurance; and (i) centralised payroll functions Supply procurement and management

8

Process and management services for the procurement of supplies Credit, operational and risk management

9

Establishment and application of credit policy

10

Development, establishment and application of policies, monitoring systems and procedures to manage market and operational risk

11

Development and application of security processes related to fraud prevention Relationship management

12

Provision of supervision, monitoring and management services in support of client relationships In-house legal services

13

Provision of legal services, including: (a) company secretary functions; and (b) regulatory and legal compliance Technology systems

14

Provision of systems development and computer programming services

15

Maintenance and operation of transaction processing systems (including communications and applications systems)

16

Development and maintenance of disaster recovery systems Business services

17

Provision of transport, security and mail services

18

Property management

(2) However, something that is used in making a reduced credit acquisition is not, for that reason, a reduced credit acquisition.

Examples for subregulation (2) 1 Consultant's services used in the provision of recruitment services. 2 Labour hire services used in the provision of security services.

History Reg 70-5.02B inserted by SR No 48 of 2001, reg 3 and Sch 1 item 3, effective 1 July 2000.

70-5.02C Unabsorbed contribution 70-5.02C For subregulation 70-5.02A(2), the performance by a third party, on behalf of the supplying enterprise or a closely related enterprise of the supplying enterprise, of all or part of the relevant supply is an unabsorbed contribution if: (a) the amount paid or payable, or part of the amount paid or payable, by the supplying enterprise for the performance is passed on by the supplying enterprise to the receiving enterprise as part of the price of the relevant supply; and (b) the enterprise carried on by the third party is not closely related to the supplying enterprise; and (c) the thing that is involved in the performance by the third party retains, at the time of the relevant supply, the substance and character that it had when first purchased, for the purposes of the relevant supply, by an entity that carries on an enterprise that is closely related to the supplying enterprise.

Example for paragraph (c) Legal advice that is given in the following circumstances is an unabsorbed contribution: • the advice is acquired by the supplying enterprise from a third party service provider as part of the provision of in-house legal services by the supplying enterprise to its 100% subsidiary in the indirect tax zone; • the external legal service provider is not closely related to the supplying enterprise; • the advice is passed on to the 100% subsidiary in the indirect tax zone by the supplying enterprise; • the amount paid or payable for the advice is passed on to the 100% subsidiary in the indirect tax zone as part of the price that the supplying enterprise charges for the provision of in-house legal services.

History Reg 70-5.02C amended by SLI No 39 of 2015, reg 4 and Sch 1 item 88, by substituting “the indirect tax zone” for “Australia” (wherever occurring) in para (c) example, effective 31 March 2015. Reg 70-5.02C inserted by SR No 48 of 2001, reg 3 and Sch 1 item 3, effective 1 July 2000.

70-5.02D Prohibition against claiming twice 70-5.02D To avoid doubt, an entity is not entitled to a reduced input tax credit under regulations 70-5.02 and 70-5.02A for the same acquisition. History Reg 70-5.02D inserted by SR No 48 of 2001, reg 3 and Sch 1 item 3, effective 1 July 2000.

70-5.03 Percentage to which input tax credits are reduced (Act s 70-5) 70-5.03 For subsection 70-5(2) of the Act, the percentage to which the input tax credit is reduced is as follows: (a) for a reduced credit acquisition covered by item 32 of the table in subregulation 70-5.02(2) — 55%; (b) for a reduced credit acquisition covered by item 32 and one or more other items of the table in subregulation 70-5.02(2): (i) to the extent that the acquisition is covered by item 32 — 55%; and (ii) to the extent that the acquisition is not covered by item 32 — 75%; (c) for all other kinds of reduced credit acquisitions — 75%. History Reg 70-5.03 substituted by SLI No 87 of 2012, reg 3 and Sch 1 item 9, effective 1 July 2012. Reg 70-5.03 formerly read:

70-5.03 Percentage to which input tax credits are reduced (Act s 70-5) For subsection 70-5(2) of the Act, the percentage of the input tax credit for each kind of reduced credit acquisition is 75%.

Division 78 — Insurance 78-105.01 Statutory compensation schemes 78-105.01 For the definition of statutory compensation scheme in section 78-105 of the Act, each scheme or arrangement mentioned in Schedule 10 is specified.

Division 79 — Compulsory third party schemes 79-35.01 Meaning of CTP ancillary payment or supply 79-35.01 For paragraph 79-35(3)(b) of the Act, the following kinds of payments are specified: (a) a payment for medical treatment provided by a medical practitioner; (b) a payment for surgical treatment provided by a medical practitioner; (c) a payment for treatment provided by a registered nurse; (d) a payment for dental treatment; (e) a payment for hospital treatment; (f) a payment for ambulance services; (g) a payment for the conveyance of an injured person to obtain emergency medical treatment; (h) a payment for the cost of travel for a medical practitioner or registered nurse to provide medical treatment; (i) a payment of an amount determined under section 25A of the Territory Insurance Office Act of the Northern Territory; (j) a payment made according to a bulk-billing arrangement under section 54 of the Motor Accidents Compensation Act 1999 of New South Wales. Note For section 79-35 of the Act, the payments mentioned in this regulation are to be made under a compulsory third party scheme. Section 79-35 sets out other requirements in relation to payments and supplies to which the Act relates. History Reg 79-35.01 inserted by SR No 190 of 2003, reg 3 and Sch 1 item 1, effective 1 July 2000.

Division 81 — Taxes, fees and charges History Div 81 inserted by SLI No 127 of 2011, reg 3 and Sch 1 item 1, effective 1 July 2011.

81-10.01 Fees and charges which constitute consideration (1) For subsection 81-10(2) of the Act, the following kinds of Australian fee or charge are prescribed: (a) a fee for parking a motor vehicle in a ticketed or metered parking space; (b) a toll for driving a motor vehicle on a road; (c) a fee for hire, use of, or entry to a facility, except for an entry fee to a national park; (d) a fee for the use of a waste disposal facility;

(e) a fee for pre-lodgment advice if: (i) the advice relates to an application to which subsection 81-10(4) of the Act applies; and (ii) it is not compulsory to seek the advice; (f) a fee or charge for the provision of information by an Australian government agency if the provision of the information is of a non-regulatory nature; (g) a fee or charge for a supply of a non-regulatory nature; (h) a fee or charge for a supply by an Australian government agency, where the supply may also be made by a supplier that is not an Australian government agency. History Reg 81-10.01(1) amended by SLI No 148 of 2012, reg 3 and Sch 1 items 1 and 2, by renumbering from reg 81-10.01 and substituting paras (f), (g) and (h) for para (f), effective 1 July 2012. Para (f) formerly read: (f) a fee for the provision of information if the information is not required to be provided under an Australian law.

(2) Despite subregulation (1), a fee or charge, the payment of which is covered by subsection 9-17(3) or (4) of the Act, is not a prescribed fee or charge. History Reg 81-10.01(2) inserted by SLI No 148 of 2012, reg 3 and Sch 1 item 3, effective 1 July 2012. Note Australian fee or charge is defined in section 195-1 of the Act. History Reg 81-10.01 inserted by SLI No 127 of 2011, reg 3 and Sch 1 item 1, effective 1 July 2011.

81-15.01 Fees and charges which do not constitute consideration (1) For section 81-15 of the Act, the following kinds of Australian fees and charges are prescribed: (a) a fee or charge for: (i) the kerbside collection of waste; or (ii) the supply, exchange or removal of bins or crates used in connection with kerbside collection of waste; (b) royalties charged in relation to natural resources; (c) a fee or charge imposed on an industry to finance regulatory or other government activities connected with the industry; (d) a fee or charge to compensate an Australian government agency for costs incurred by the agency in undertaking regulatory activities; (e) a fee or charge imposed in relation to a court, tribunal, commission of inquiry or Sheriff’s office; (f) a fee or charge for a supply of a regulatory nature made by an Australian government agency; (g) a fee or charge for entry to a national park; (h) any other fee or charge: (i) specified in the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1), as in force immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2011 Measures No. 2) Act 2011; and (ii) imposed before 1 July 2013. (2) In this regulation:

waste includes green waste and recyclables. History Reg 81-15.01 inserted by SLI No 148 of 2012, reg 3 and Sch 1 item 4, effective 1 July 2012.

81-15.02 Fees and charges covered by regulations 81-10.01 and 81-15.01 (1) The payment of a fee or charge covered by both paragraph 81-10.01(1)(g) and regulation 81-15.01, or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration. (2) The payment of a fee or charge covered by both paragraph 81-10.01(1)(a), (b), (c), (d), (e), (f) or (h) and regulation 81-15.01, or the discharge of a liability to pay the fee or charge, is to be treated as the provision of consideration. (3) However, payment of a fee or charge covered by both regulations 81-10.01 and 81-15.01, or the discharge of a liability to pay the fee or charge, is not to be treated as the provision of consideration if the fee or charge: (a) is specified in the A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1), as in force immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2011 Measures No. 2) Act 2011; and (b) was imposed before 1 July 2013. History Reg 81-15.02 inserted by SLI No 148 of 2012, reg 3 and Sch 1 item 4, effective 1 July 2012.

Part 4-7 — Special rules mainly about returns, payments and refunds Division 168 — Tourist refund scheme Subdivision 168-1 — Kinds of acquisitions 168-5.01 Acquisition 168-5.01 For paragraphs 168-5(1)(b) and (1A)(b) of the Act, the acquisition, in accordance with this Subdivision, of goods the supply of which was a taxable supply is a kind of acquisition. Note Part of a person’s eligibility for the tourist refund scheme involves making an acquisition: (a) the supply of which is a taxable supply; and (b) that is of a kind specified in the regulations. History Reg 168-5.01 amended by SLI No 207 of 2010, reg 3 and Sch 1 item 1, by substituting “paragraphs 168-5(1)(b) and (1A)(b)” for “paragraph 168-5(1)(b)”, effective 1 July 2010.

168-5.02 Goods to which Subdivision 168-1 applies 168-5.02 This Subdivision applies to goods the supply of which is a taxable supply, except any of the following goods: (a) tobacco; (b) tobacco products; (c) alcoholic beverages, except wine on which wine tax has been borne; (d) goods that have been partly consumed at the time at which the acquirer leaves the indirect tax zone. History Reg 168-5.02 amended by SLI No 39 of 2015, reg 4 and Sch 1 item 89, by substituting “the indirect tax zone” for “Australia” in para (d), effective 31 March 2015.

168-5.03 Registered entity 168-5.03 The goods must have been acquired from a registered entity.

168-5.04 Purchase price (1) If 1 item has been acquired from a registered entity, the purchase price paid by the acquirer must be at least $300. (2) If 2 or more items have been acquired from the same registered entity, the total purchase price paid by the acquirer for the items must be at least $300.

168-5.05 Tax invoice (1) The acquisition may consist of one or more acquisitions from the same registered entity for which the acquirer holds one or more tax invoices. (2) Each acquisition must be accompanied by a tax invoice.

History Reg 168-5.05 substituted by SLI No 6 of 2013, reg 3 and Sch 1 item 1, effective 16 February 2013. Reg 168-5.05 formerly read: 168-5.05 Tax invoice The acquisition must be an acquisition for which the acquirer holds 1 tax invoice only.

Subdivision 168-2 — Departure from the indirect tax zone History Subdiv 168-2 heading substituted by SLI No 39 of 2015, reg 4 and Sch 1 item 90, effective 31 March 2015.

168-5.06 Departure 168-5.06 For paragraphs 168-5(1)(c) and (1A)(e) of the Act, an acquirer may leave the indirect tax zone in any circumstances, except leaving the indirect tax zone in the course of the acquirer’s employment as: (a) the person in charge or command of an aircraft or ship; or (b) a member of the crew of an aircraft or ship. Note Part of a person’s eligibility for the tourist refund scheme involves leaving the indirect tax zone in circumstances specified in the regulations. History Reg 168-5.06 amended by SLI No 39 of 2015, reg 4 and Sch 1 item 91, by substituting “the indirect tax zone” for “Australia” (wherever occurring), effective 31 March 2015. Reg 168-5.06 amended by SLI No 207 of 2010, reg 3 and Sch 1 item 2, by substituting “paragraphs 168-5(1)(c) and (1A)(e)” for “paragraph 168-5(1)(c)”, effective 1 July 2010.

168-5.07 Place of departure 168-5.07 The acquirer must leave the indirect tax zone at an airport, or seaport, that has a TRS verification facility. History Reg 168-5.07 amended by SLI No 39 of 2015, reg 4 and Sch 1 item 91, by substituting “the indirect tax zone” for “Australia”, effective 31 March 2015.

Subdivision 168-3 — Export as accompanied baggage 168-5.08 Accompanied baggage 168-5.08 For paragraph 168-5(1)(c) of the Act, an acquirer must export goods from the indirect tax zone as accompanied baggage in the circumstances set out in this Subdivision. Note Part of a person's eligibility for the tourist refund scheme involves exporting goods from the indirect tax zone as accompanied baggage in circumstances specified in the regulations. History Reg 168-5.08 amended by SLI No 39 of 2015, reg 4 and Sch 1 item 91, by substituting “the indirect tax zone” for “Australia” (wherever occurring), effective 31 March 2015.

168-5.09 Time of export 168-5.09 The goods must be exported within 60 days after the day on which they were acquired.

History Reg 168-5.09 amended by SLI No 6 of 2013, reg 3 and Sch 1 item 2, by substituting “60” for “30”, effective 16 February 2013.

168-5.10 Verification of export (1) The acquirer must present to an officer of Customs, on request, at a TRS verification facility: (a) the tax invoice relating to the goods; and (b) as many of the following as are requested: (i) the goods; (ii) the acquirer’s passport; (iii) documents that confirm the acquirer’s entitlement to leave the indirect tax zone on an aircraft or ship (for example, the acquirer’s boarding pass or ticket). History Reg 168-5.10(1) substituted by FRLI No F2017L01491, reg 4 and Sch 2 item 1, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017. Reg 168-5.10(1) formerly read: (1) The acquirer must present to an officer of Customs, on request, the tax invoice relating to the goods.

(2) However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead: (a) complete a claim for payment; and (b) include the acquirer’s tax invoice with the claim; and (c) lodge the claim for payment at the TRS verification facility. Note A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility. History Reg 168-5.10(2) substituted by FRLI No F2017L01491, reg 4 and Sch 2 item 1, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017. Reg 168-5.10(2) formerly read: (2) The acquirer must present to an officer of Customs, on request, as many of the following as are requested: (a) the goods; (b) the acquirer’s passport; (c) documents that confirm the acquirer’s entitlement to leave the indirect tax zone on the aircraft or ship (for example, the acquirer’s boarding pass or ticket). Reg 168-5.10(2) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 92, by substituting “the indirect tax zone” for “Australia” in para (c), effective 31 March 2015.

(3) The acquirer must comply with subregulation (1) or (2): (a) if the acquirer is leaving the indirect tax zone on an aircraft — at least 30 minutes before the aircraft’s scheduled departure time; or (b) if the acquirer is leaving the indirect tax zone on a ship — at least 60 minutes before the ship’s scheduled departure time. Note

The scheduled departure time of an aircraft or ship may change, for example, because of a delay. History Reg 168-5.10(3) substituted by FRLI No F2017L01491, reg 4 and Sch 2 item 1, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017. Reg 168-5.10(3) formerly read: (3) The acquirer must comply with subregulations (1) and (2): (a) at a TRS verification facility; and (b) when the acquirer is leaving the indirect tax zone. Reg 168-5.10(3) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 92, by substituting “the indirect tax zone” for “Australia” in para (b), effective 31 March 2015.

(4) If the acquirer is unable to present goods to an officer of Customs on request, because the acquirer has checked in the goods as accompanied baggage, the tax invoice must be endorsed, in accordance with arrangements that have been agreed to by the Comptroller-General of Customs, with a statement to the effect that the goods have been checked in. History Reg 168-5.10(4) amended by SLI No 90 of 2015, reg 4 and Sch 2 item 2, by substituting “Comptroller-General of Customs” for “Chief Executive Officer of Customs”, effective 1 July 2015.

Subdivision 168-3A — Export by resident of an external Territory as unaccompanied baggage History Subdivision 168-3A inserted by SLI No 207 of 2010, reg 3 and Sch 1 item 3, effective 1 July 2010.

168-5.10A Export of goods to an external Territory 168-5.10A For paragraph 168-5(1A)(e) of the Act, this Subdivision sets out the circumstances in which an acquirer must export goods to an external Territory, as unaccompanied baggage, for the purposes of being paid a refund of GST. History Reg 168-5.10A inserted by SLI No 207 of 2010, reg 3 and Sch 1 item 3, effective 1 July 2010.

168-5.10B Time of export 168-5.10B The goods must be exported within 60 days after the day on which they were acquired. History Reg 168-5.10B inserted by SLI No 207 of 2010, reg 3 and Sch 1 item 3, effective 1 July 2010.

168-5.10C Verification of export (1) The acquirer must present to an officer of Customs, on request, at a TRS verification facility: (a) the tax invoice relating to the goods; and (b) documentary evidence that the acquirer is an individual to whom paragraph 168-5(1A)(c) of the Act applies; and

(c) documentary evidence that: (i) the goods have been exported to an external Territory; or (ii) arrangements have been made for the exportation of the goods to an external Territory within 60 days after the day on which the goods were acquired. History Reg 168-5.10C(1) amended by FRLI No F2017L01491, reg 4 and Sch 2 item 2, by inserting “, at a TRS verification facility”, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017.

(2) However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead: (a) complete a claim for payment; and (b) include the following documents with the claim: (i) the acquirer’s tax invoice; (ii) documentary evidence referred to in paragraph (1)(b); (iii) documentary evidence referred to in subparagraph (1)(c)(i) or (ii); and (c) lodge the claim for payment at the TRS verification facility. Note A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility. History Reg 168-5.10C(2) substituted by FRLI No F2017L01491, reg 4 and Sch 2 item 3, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017. Reg 168-5.10C(2) formerly read: (2) The acquirer must present the tax invoice and evidence at a TRS verification facility when leaving for an external Territory.

(2A) The acquirer must comply with subregulation (1) or (2): (a) if the acquirer is leaving the indirect tax zone on an aircraft — at least 30 minutes before the aircraft’s scheduled departure time; or (b) if the acquirer is leaving the indirect tax zone on a ship — at least 60 minutes before the ship’s scheduled departure time. Note The scheduled departure time of an aircraft or ship may change, for example, because of a delay. History Reg 168-5.10C(2A) inserted by FRLI No F2017L01491, reg 4 and Sch 2 item 3, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017.

(3) If the acquirer presents the evidence mentioned in subparagraph (1)(c)(ii), documentary evidence that the goods have been exported to an external Territory as described in that subparagraph must be given to the Comptroller-General of Customs within 90 days after the day on which the goods were acquired. History

Reg 168-5.10C(3) amended by SLI No 90 of 2015, reg 4 and Sch 2 item 3, by substituting “Comptroller-General of Customs” for “Chief Executive Officer of Customs”, effective 1 July 2015. History Reg 168-5.10C inserted by SLI No 207 of 2010, reg 3 and Sch 1 item 3, effective 1 July 2010.

Subdivision 168-4 — Proportion of amount of GST for payment in cash 168-5.11 Cash payment (1) For paragraphs 168-5(1)(e) and (1A)(g) of the Act, this regulation applies if: (a) an amount of GST on a taxable supply is to be paid to an acquirer in cash; and (b) the amount of GST is not an exact multiple of 5 cents. History Reg 168-5.11(1) amended by SLI No 207 of 2010, reg 3 and Sch 1 item 4, by substituting “paragraphs 168-5(1)(e) and (1A)(g)” for “paragraph 168-5(1)(e)”, effective 1 July 2010.

(2) If the amount of GST (the base amount) ends with an amount that is more than an exact multiple of 5 cents but less that 2.5 cents, or more than an exact multiple of 5 cents but less than 7.5 cents: (a) the base amount is to be rounded down to the nearest exact multiple of 5 cents; and (b) the result is the proportion of the base amount that is to be paid to the acquirer. (3) If the amount of GST (the base amount) ends with an amount that is 2.5 cents or more, but less than an exact multiple of 5 cents, or 7.5 cents or more, but less than an exact multiple of 5 cents: (a) the base amount is to be rounded up to the nearest exact multiple of 5 cents; and (b) the result is the proportion of the base amount that is to be paid to the acquirer.

Subdivision 168-5 — Documentation relating to entitlement to payment 168-5.12 Payment authority (1) This regulation applies if: (a) an acquirer complies with subregulations 168-5.10(1) and (3) or subregulations 168-5.10C(1) and (2A) at the request of an officer of Customs; and (b) the officer is satisfied that the acquirer is entitled to be paid an amount under section 168-5 of the Act. History Reg 168-5.12(1) amended by FRLI No F2017L01491, reg 4 and Sch 2 item 4, by substituting “subregulations 168-5.10(1) and (3) or subregulations 168-5.10C(1) and (2A)” for “regulation 168-5.10”, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017.

(2) The officer must give the acquirer a payment authority that includes: (a) information identifying the acquirer; and (b) the amount to which the acquirer is entitled.

168-5.13 Claim for payment: exceptional circumstances 168-5.13 (Repealed by FRLI No F2017L01491) History Reg 168-5.13 repealed by FRLI No F2017L01491, reg 4 and Sch 2 item 5, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017. Reg 168-5.13 formerly read: 168-5.13 Claim for payment: exceptional circumstances 168-5.13 If an officer of Customs is unable to give an acquirer a payment authority, because of exceptional circumstances that make it impracticable for the officer to verify the acquirer's entitlement, the officer must make arrangements for the acquirer: (a) to complete a claim for payment; and (b) to include with the claim the acquirer's tax invoice; and (c) to lodge the claim at a TRS verification facility before leaving the indirect tax zone.

Examples of exceptional circumstances 1 A power outage at a TRS verification facility, making it impossible to verify details by computer. 2 Passenger congestion that would make it unreasonable to verify each acquirer's claim within the time available.

Reg 168-5.13 amended by SLI No 39 of 2015, reg 4 and Sch 1 item 93, by substituting “the indirect tax zone” for “Australia” in para (c), effective 31 March 2015.

Subdivision 168-6 — Period and manner of payment 168-5.14 Processing payment authority given to officer of Customs at airport (1) For subsection 168-5(2) of the Act, this regulation applies if: (a) an acquirer gives a payment authority to an officer of Customs at a TRS verification facility: (i) that is located at an airport; and (ii) at which facilities exist for making cash payments; and (b) the amount to be paid to the acquirer (including any amount payable to the acquirer, in relation to the acquisition, under section 25-5 of the A New Tax System (Wine Equalisation Tax) Act 1999) is $200 or less. Note Facilities for making cash payments to acquirers will only be available at some airports, and will not be available at seaports.

(2) If it is practicable to pay cash to the acquirer, the amount must be paid to the acquirer, in Australian currency, before the acquirer leaves the indirect tax zone. History Reg 168-5.14(2) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 94, by substituting “the indirect tax zone” for “Australia”, effective 31 March 2015.

(3) If it is not practicable to pay cash to the acquirer, an officer of Customs must make arrangements for the acquirer to lodge the payment authority at a TRS verification facility before leaving the indirect tax zone.

Examples 1 A shortage of cash at the TRS verification facility.

2 Passenger congestion that would make it unreasonable to pay cash to each acquirer within the time available.

History Reg 168-5.14(3) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 94, by substituting “the indirect tax zone” for “Australia”, effective 31 March 2015.

168-5.15 Processing payment authority lodged at a TRS verification facility (1) For subsection 168-5(2) of the Act, this regulation applies if an acquirer: (a) lodges a payment authority at a TRS verification facility when the acquirer is leaving the indirect tax zone; and (b) includes with the authority instructions for paying an amount to the acquirer by: (i) crediting the amount to a credit card account or an Australian bank account; or (ii) posting a cheque for the amount to a nominated address. History Reg 168-5.15(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 95, by substituting “the indirect tax zone” for “Australia” in para (a), effective 31 March 2015.

(2) The acquirer must be paid the amount in accordance with the instructions given with the authority. (3) The payment must be made within 60 days after the payment authority is lodged.

168-5.16 Processing payment authority given to Comptroller-General of Customs (1) For subsection 168-5(2) of the Act, this regulation applies if: (a) an acquirer posts a payment authority, from a place outside the indirect tax zone, to the Comptroller-General of Customs; and (b) the acquirer includes with the authority instructions for paying an amount to the acquirer by: (i) crediting the amount to a credit card account or an Australian bank account; or (ii) posting a cheque for the amount to a nominated address; and (c) the Comptroller-General of Customs receives the authority not later than 30 days after the day on which the payment authority was given to the acquirer. History Reg 168-5.16(1) amended by SLI No 90 of 2015, reg 4 and Sch 1 items 5 and 6, by substituting “Comptroller-General of Customs” for “Chief Executive Officer of Customs” in para (a) and “Comptroller-General of Customs” for “Chief Executive Officer” in para (c), effective 1 July 2015.

Reg 168-5.16(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 95, by substituting “the indirect tax zone” for “Australia” in para (a), effective 31 March 2015.

(2) The acquirer must be paid the amount in accordance with the instructions given with the authority. (3) The payment must be made within 60 days after the Comptroller-General of Customs receives the payment authority. History Reg 168-5.16(3) amended by SLI No 90 of 2015, reg 4 and Sch 1 item 7, by substituting “Comptroller-General of Customs” for “Chief Executive Officer”, effective 1 July 2015.

168-5.17 Processing claim for payment (1) For subsection 168-5(2) of the Act, this regulation applies if: (a) an acquirer lodges a claim for payment in accordance with subregulations 168-5.10(2) and (3) or subregulations 168-5.10C(2) and (2A); and (b) the acquirer includes with the claim instructions for paying an amount to the acquirer by: (i) crediting the amount to a credit card account or an Australian bank account; or (ii) posting a cheque for the amount to a nominated address; and (c) the Comptroller-General of Customs, or a person authorised by the Comptroller-General of Customs, is satisfied that the acquirer is entitled to be paid an amount under section 168-5 of the Act. History Reg 168-5.17(1) amended by FRLI No F2017L01491, reg 4 and Sch 2 item 7, by substituting “subregulations 168-5.10(2) and (3) or subregulations 168-5.10C(2) and (2A)” for “regulation 168-5.13”, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017. Reg 168-5.17(1) amended by SLI No 90 of 2015, reg 4 and Sch 2 item 8, by substituting “Comptroller-General of Customs, or a person authorised by the Comptroller-General of Customs” for “Chief Executive Officer of Customs, or a person authorised by the Chief Executive Officer”, effective 1 July 2015.

(2) The acquirer must be paid the amount in accordance with the instructions given with the claim. (3) The payment must be made within 60 days after whichever is the later of the following: (a) the day the Comptroller-General of Customs receives the claim; (b) if the Comptroller-General of Customs asks the acquirer to give information relating to the claim for payment — the day the Comptroller-General receives the information. History Reg 168-5.17(3) substituted by FRLI No F2017L01491, reg 4 and Sch 2 item 8, applicable on and after 18 November 2017 in relation to a claim for payment under Division 168: (a) made on or after 18 November 2017; or (b) made, but not finally dealt with, before 18 November 2017. Reg 168-5.17(3) formerly read: (3) The payment must be made within 60 days after the Comptroller-General of Customs receives the claim. Reg 168-5.17(3) amended by SLI No 90 of 2015, reg 4 and Sch 2 item 9, by substituting “Comptroller-General of Customs” for “Chief Executive Officer”, effective 1 July 2015.

Part 6-3 — Regulations relating to the Dictionary in the Act Division 195 — Dictionary 195-1.01 Compulsory third party schemes 195-1.01 For paragraph (b) of the definition of compulsory third party scheme in section 195-1 of the Act, each scheme or arrangement mentioned in Schedule 11 is specified. History Reg 195-1.01 inserted by SR No 190 of 2003, reg 3 and Sch 1 item 2, effective 1 July 2000.

195-1.02 First aid or life saving course (1) For subparagraph (b)(vi) of the definition of first aid or life saving course in section 195-1 of the Act, the qualification specified is a qualification that: (a) is provided by a registered training organisation under the National Training Framework; and (b) certifies the attainment of all the competencies mentioned in column 2 of the table in Schedule 12, with the unit codes mentioned in column 3 of Schedule 12. (2) It is not necessary for a person to obtain certification of attainment of all the competencies mentioned in column 2 of the table in Schedule 12 from the same registered training organisation. History Reg 195-1.02 inserted by SLI No 258 of 2007, reg 3 and Sch 1 item 1, effective 28 August 2007.

Part 6-4 — Transitional arrangements History Pt 6-4 inserted by SLI No 6 of 2013, reg 3 and Sch 1 item 3, effective 16 February 2013.

200-0.00 Operation of Schedule 15 200-0.00 Schedule 15 makes transitional arrangements in relation to amendments of these Regulations. History Reg 200-0.00 renumbered from reg 120-0.00 by SLI No 126 of 2013, reg 4 and Sch 1 item 1, effective 16 February 2013. Reg 200-0.00 (previously reg 120-0.00) inserted by SLI No 6 of 2013, reg 3 and Sch 1 item 3, effective 16 February 2013.

Schedule 3 — Medical aids and appliances (regulation 38-45.01)

Table Item Category

Medical aids or appliances

1

alginate

Advanced wound care

2

hydro colloids

3

hydro gel

4

polyurethane film

5

polyurethane foam

6

Communication aids for people with disabilities

7

tracheostomy appliances and accessories laryngotomy appliances and accessories

8

Continence

skin bond

9

Daily living for people with disabilities

artificial ears

10

nose prostheses

11

Hearing/speech

hearing loops

12

Infusion systems for the delivery of a measured dose of a medication

infusion sets

13

infusion pumps

14

Mobility of people with disabilities — physical: compression garments orthoses

15

Mobility of people with disabilities — physical: supplements and aids associated with mammary prostheses prostheses

16

Mobility of people with disabilities — physical: postural support seating seating aids

17

Mobility of people with disabilities — physical: accessories associated with walking frames or walking aids specialised ambulatory ortheses

18

Personal hygiene for people with disabilities

customised modifications and accessories for the aids or appliances mentioned in items 111 to 121 of Schedule 3 to the Act

19

Respiratory appliances

tilt tables

20

Stoma

stoma products including all bags and related equipment for patients with urostomies

Schedule 5 — Rules for the supply of goods to a relevant traveller (regulation 38-185.01)

1 Definitions and interpretation (1) In this Schedule, unless the contrary intention appears: barrier copy , in relation to an invoice, means the copy of the invoice that is attached to the sealed package in which the goods to which the invoice relates are enclosed when the goods are passed into the possession of the purchaser. CB declaration means an approved form of declaration that, under CB rule 2 in this Schedule, may be required by the Commissioner to be made by a relevant traveller purchasing goods under Table 2 of these Rules. goods means goods purchased by a relevant traveller that will be exported with him or her on the intended flight or voyage. SB declaration means an approved form of declaration that, under SB rule 2 in this Schedule, must be made by a relevant traveller purchasing goods under Table 1 of these Rules. specified departure date , in relation to a purchaser of goods, means the date on which the purchaser will depart the indirect tax zone, according to the purchaser’s travel ticket or other approved document shown at the time he or she takes possession of the goods. History Definition of “specified departure date” amended by SLI No 39 of 2015, reg 4 and Sch 1 item 96, by substituting “the indirect tax zone” for “Australia”, effective 31 March 2015.

(2) In this Schedule: (a) seller includes an employee or agent of a seller; and (b) a requirement placed on a seller is satisfied by action of an employee or agent of the seller in meeting the requirement.

2 Sealed bag arrangements for liquids, aerosols, gels, creams and pastes (1) This clause applies if: (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) as a GST-free item; and (b) in relation to dealing with the LAG product, the person is required to comply with the requirements of any of the following rules of Table 1 in this Schedule: (i) SB Rule 2; (ii) SB Rules 7 to 10; and (c) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:

(i) is administered by the Australian Taxation Office and the Department administered by the Minister administering the Migration Act 1958; and (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005. (2) The supply of the LAG product to the person is taken to have complied with the rules in Table 1 in this Schedule. History Item 2 substituted by SLI No 90 of 2015, reg 4 and Sch 2 item 10, effective 1 July 2015. Item 2 formerly read: 2 Interim sealed bag arrangements for liquids, aerosols, gels, creams and pastes from 31 March 2007 (1) This clause applies if: (a) on or after 31 March 2007, a person purchased a liquid, aerosol, gel, cream or paste (a LAG item) as a GST-free item; and (b) in relation to dealing with the LAG item, the person was required to comply with the requirements of any of the following rules of Table 1 in this Schedule: (i) SB Rule 2; (ii) SB Rules 7 to 10; and (c) the person dealt with the LAG item in accordance with an arrangement (known as an “interim sealed bag arrangement”) that: (i) was administered by the Australian Taxation Office and the Australian Customs Service or the Australian Customs and Border Protection Service on or after 31 March 2007; and (ii) was consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005, as in force on 30 September 2007. (2) The supply of the LAG product to the person is taken to have complied with the rules in Table 1 in this Schedule. Item 2 inserted by SLI No 126 of 2013, reg 4 and Sch 2 item 2, effective 18 June 2013.

Table 1 Sealed Bag Rules Goods taken possession of on the indirect tax zone side of the customs barrier and accompanying the traveller [1]

[2]

[3]

[4]

[5]

Rule number

Summary of rule

Details of rule

What the Commissioner may approve

Time when the requirements of the rule must be satisfied

SB Rule 1

Seller to sight travel documents

The seller of the goods must sight:

A document of a kind that provides evidence that a purchaser is to travel from the indirect tax zone to a foreign country

Before the purchaser takes possession of the goods

The form of the SB declaration, including additional information and statements to be included in the SB declaration

Before the purchaser takes possession of the goods

(a) the purchaser’s ticket for travel from the indirect tax zone to a foreign country; or (b) if appropriate, a document relating to the purchaser that is an approved document SB Rule 2

Purchaser to sign an SB declaration

The purchaser must sign, and retain a copy of, a declaration (SB declaration) setting out, in the approved form: (a) details of the purchaser, the goods purchased and the

proposed journey; and (b) if the following matters are true, a statement that the purchaser: (i)

intends departing the indirect tax zone with the goods within 60 days of taking possession;

(ii) will not interfere with the goods, the sealed package containing the goods or the copies of the invoice relating to the goods before submitting the sealed package to the seller in accordance with SB rule 7 or 8; (iii) will, in accordance with SB rule 7 or 8, submit the sealed package to the seller for removal of the barrier copy of the invoice; (iv) is aware of the penalty for making a false or misleading statement; and (c) any other information or statement required by the approved form SB Rule 3

Seller to make an invoice

The seller must make an invoice: (a) at the time of the sale; and (b) in an approved form; and (c) in triplicate; and (d) containing a full description of the goods

(a) forms of invoice that render obvious an alteration to, or deletion from, the contents of the invoice; and

Before the purchaser takes possession of the goods

(b) the information to be included in an invoice SB Rule 4

Seller to retain copies of certain documents

The seller must retain: (a) the signed SB declaration; and (b) a copy of the invoice

SB Rule 5

Time is limited within which the purchaser may take possession of the goods

The seller must not pass possession of the goods to the purchaser earlier than the commencement of the 60th calendar day before the specified departure date

SB Rule 6

Purchaser may only take possession of goods in a sealed package

The seller must not pass (a) the kind of possession of the goods to package; and the purchaser unless: (a) the goods are enclosed in a package that is: (i)

(b) the method of sealing the package; and

Before the purchaser takes possession of the goods

of an approved kind; and

(ii) sealed by an approved method so that the goods cannot be removed from the package without the seal being broken; and

(c) the method of attaching the barrier copy of the invoice to the package

(b) the barrier copy of the invoice is attached to the exterior of the package by an approved method; and (c) the customer copy of the invoice is placed inside the package by a method that, if possible, enables the invoice to be read without need to break the seal of the package SB Rule 7

Invoice to be retrieved at the point of surrender of goods before the customs barrier

If, before the purchaser presents himself or herself to an officer of Customs as departing the indirect tax zone, the purchaser surrenders the sealed package to the carrier with

At the time when the purchaser surrenders the sealed package

whom the purchaser is to travel, the seller must retrieve the barrier copy of the invoice at the point of surrender of the package SB Rule 8

Invoice to be retrieved when beyond the customs barrier

If the sealed package is carried beyond the Customs barrier by the purchaser in his or her own possession, the purchaser must then surrender the sealed package to the seller and the seller must retrieve the barrier copy of the invoice

SB Rule 9

Sealed package to The seller must examine be examined the sealed package when dealing with it under SB rule 7 or 8 to ascertain whether it:

After the purchaser presents himself or herself to an officer of Customs as departing the indirect tax zone and before departing on the flight or voyage Immediately before the barrier copy of the invoice is retrieved under SB rule 7 or 8

(a) remains sealed; or (b) has been tampered with SB Rule 10

Tampering or other discrepancy in respect of sealed package is to be notified

The seller must notify the The form in which Commissioner as soon as notification is to be is practicable, in the given approved form, if the seller becomes aware that: (a) a package is no longer sealed, or has otherwise been tampered with; or (b) the goods enclosed in the package are not the goods described in the customer copy of the invoice or the barrier copy of the invoice, as the case may be

SB Rule 11

Retrieved invoices The seller must validate a The method by must be validated retrieved barrier copy of an which a retrieved invoice: barrier copy of an invoice is to be (a) as soon as is validated practicable; and (b) by the approved method

SB Rule 12

Invoices must be matched

The seller must reconcile the retrieved barrier copy of an invoice against the

Methods of reconciling a retrieved barrier

seller’s copy of the invoice, copy of an invoice by an approved method against the seller’s copy of the invoice History Table 1 amended by SLI No 90 of 2015, reg 4 and Sch 2 items 11–15, by substituting “indirect tax zone side of the customs barrier” for “indirect tax zone side of the Customs barrier”, “customs barrier” for “Customs barrier” in SB Rule 7 column 2, “presents himself or herself to an officer of Customs” for “presents himself or herself to customs” in SB Rule 7 column 3, “customs barrier” for “Customs barrier” in SB Rule 8 column 2, and “presents himself or herself to an officer of Customs” for “presents himself or herself to customs” in SB Rule 8 column 5, effective 1 July 2015. Table 1 amended by SLI No 39 of 2015, reg 4 and Sch 1 items 97-102, by substituting “indirect tax zone side of the Customs barrier” for “Australian side of the Customs barrier” and “the indirect tax zone” for “Australia” in para (a) of SB rule 1 column 3, SB rule 1 column 4, para (b)(i) of SB rule 2 column 3, SB rule 7 column 3 and SB rule 8 column 5, effective 31 March 2015. Table 1 amended by SLI No 6 of 2013, reg 3 and Sch 1 items 4 and 5, by substituting “60” for “30” in para (b)(i) of SB rule 2, column 3, and “60th” for “30th” in SB rule 5, column 3, effective 16 February 2013.

Table 2 Customs Barrier Rules Goods taken possession of on the outward departure side of the customs barrier and accompanying the traveller [1]

[2]

[3]

[4]

[5]

Rule number Summary of rule

Details of rule

What the Commissioner may approve

Time when the requirements of the rule must be satisfied

CB Rule 1

The seller of the goods must sight:

(a) a document of a kind that provides evidence that the purchaser is to travel from the indirect tax zone to a foreign country; and

Before the purchaser takes possession of the goods

Seller to sight travel documents

(a) the purchaser’s boarding pass or ticket for travel from the indirect tax zone to a foreign country; or (b) if appropriate, a document relating to the purchaser that is an approved document

CB Rule 2

Purchaser may have to sign a CB declaration

If the purchaser pays for the goods on the indirect tax zone side of the customs barrier and will not take possession of the goods until he or she has passed through the

(b) a document of a kind that provides evidence that the purchaser was beyond the customs barrier when taking possession of the goods The form of the CB declaration and additional information and statements to be included in the CB declaration

Before the purchaser takes possession of the goods

customs barrier, he or she must sign, and retain a copy of, a declaration (CB declaration) setting out, in the approved form: (a) details of the purchaser, the goods purchased and the proposed journey; and (b) a declaration that he or she is aware of the penalty for making a false or misleading statement; and (c) any other information or statement required by the approved form CB Rule 3

CB Rule 4

Seller to make an invoice

Seller to retain copies of certain documents

The seller must make an invoice or receipt:

(a) forms of invoice that render obvious (a) at the time of the sale; an alteration and to, or deletion from, the (b) in an approved form; contents of the and invoice; and (c) in duplicate; and (d) containing a full description of the goods

(b) the information to be included in an invoice

The seller must retain:

A document of a kind that provides evidence that the goods have been passed into the possession of the purchaser after he or she has passed through the customs barrier

(a) a copy of the invoice; and (b) the signed CB declaration (if any); and (c) if the goods are paid for on the indirect tax zone side of the Customs barrier and pass into the possession of the purchaser only after the purchaser has passed through the Customs barrier, an approved document giving evidence of that fact

History

Before the purchaser takes possession of the goods

Before the purchaser takes possession of the goods

Table 2 amended by SLI No 90 of 2015, reg 4 and Sch 2 items 16–19, by substituting “departure side of the customs barrier” for “departure side of the Customs barrier”, “customs barrier” for “Customs barrier” in CB Rule 1 column 4 para (b), “customs barrier” for “Customs barrier” (wherever occurring) in CB Rule 2 column 3, and “customs barrier” for “Customs barrier” in CB Rule 4 column 4, effective 1 July 2015. Table 2 amended by SLI No 39 of 2015, reg 4 and Sch 1 items 103–106, by substituting “the indirect tax zone” for “Australia” in CB rule 1 column 3 para (a) and in CB rule 1 column 4 para (a) and “indirect tax zone” for “Australian” in CB rule 2 column 3 and CB rule 4 column 3 para (c), effective 31 March 2015.

Schedule 7 — Examples of financial supply (regulation 40-5.11) Note 1 The examples are not to be taken as exhaustive. Note 2 If an example is inconsistent with the description of the financial supply in the item in the table in regulation 40-5.09 to which the example relates, the description prevails. See s 15AD of the Acts Interpretation Act 1901.

Part 1 — Examples for item 1 in the table in regulation 40-5.09 Item

Example

1

Opening, keeping, operating, maintaining and closing of cheque, debit card, deposit and savings accounts for account holders

2

Cash collection, handling and sorting for account holders by account providers

3

ATM, electronic and telephone operation of accounts

4

Supply of standard cheque and deposit books for account holders

5

Supply of debit and smart cards

6

Cashing cheques and payment orders

7

Preparation, reconciliation and replacement of account statements

8

Notification of dishonoured transactions and unpaid fees

9

Stopping payment of cheques

10

Operation of authorised overdraft facilities

11

Unauthorised usage of overdraft facilities

12

Retention and storage of vouchers

13

Making information about accounts available

14

Garnishee of accounts

15

Recovery of Commonwealth, State and Territory fees, duties and taxes

16

Audit confirmation of accounts

17

Electronic funds transfer

18

Money transfer for account holders

19

Making disbursements for account holders

Part 2 — Examples for item 2 in the table in regulation 40-5.09 Item

Example

1

Borrowing and lending, including establishing, maintaining and discharging loans

2

Opening, keeping, operating, maintaining and closing charge and credit card facilities

3

Supply of credit cards

4

Establishing, operating and terminating letters of credit

5

Right to an income stream under a securitisation arrangement

6

Recovery of Commonwealth, State and Territory fees, duties and taxes

7

Recovery of lenders mortgage insurance fees

Part 3 — Examples for item 3 in the table in regulation 40-5.09 Item

Example

1

A mortgage over land or premises

2

A mortgage over a chattel

3

A charge over the assets of a company

4

Documentation or valuation of the collateral or security for a credit or an advance

5

A mortgage over a share or bond

Part 4 — Examples for item 6 in the table in regulation 40-5.09 Item

Example

1

A contract of insurance that provides for the payment of money on the death of a person or on the happening of a contingency dependent on the termination or continuance of human life

2

A contract of insurance that is subject to payment of premiums for a term dependent on the termination or continuance of human life

3

A contract of insurance for a term dependent on the termination or continuance of human life that provides for the payment of an annuity

4

A contract that provides for the payment of an annuity for a term not dependent on the continuance of a human life

5

A continuous disability policy within the meaning of section 9A of the Life Insurance Act 1995

6

A contract (whether or not a contract of insurance) that constitutes an investment account contract, or an investment-linked contract, within the meaning of section 14 of the Life Insurance Act 1995

Part 5 — Examples for item 7 in the table in regulation 40-5.09 Item Example 1

A surety bond that is a guarantee

2

A performance bond

History Sch 7 Pt 5 amended by SLI No 7 of 2013, reg 3 and Sch 1 items 1 and 2, by repealing item 1 and renumbering items 2 and 3 as items 1 and 2, effective 16 February 2013. Item 1 formerly read: 1 … An indemnity that is not a contract of insurance

Part 5A — Example for item 7A in the table in regulation 40-5.09 Item

Example

1

An indemnity that is not a contract of insurance

History Sch 7 Pt 5A inserted by SLI No 7 of 2013, reg 3 and Sch 1 item 3, effective 16 February 2013.

Part 6 — Example for item 8 in the table in regulation 40-5.09 Item

Example

1

The amount of interest, and associated fees and charges, in respect of the credit component under a hire purchase agreement entered into before 1 July 2012

History Sch 7 Pt 6 amended by SLI No 87 of 2012, reg 3 and Sch 1 item 10, by substituting “agreement entered into before 1 July 2012” for “agreement” in item 1, effective 1 July 2012.

Part 7 — Examples for item 9 in the table in regulation 40-5.09 Item

Example

1

Foreign currency in cash form

2

Foreign currency drafts

3

Travellers cheques

4

International cheques

5

Collection, negotiation and endorsement of instruments (including cheques) for payment in foreign currency, including message services

6

Forward contracts for transactions to buy or sell foreign currency

7

Options to buy or sell foreign currency

8

Conversion of Australian currency into foreign currency and conversion of foreign currency into Australian currency

Part 8 — Examples for item 10 in the table in regulation 40-5.09 Item

Example

1

Bonds, stocks or debentures issued, or proposed to be issued, by a government entity

2

Shares in, or debentures or convertible notes of, a body

3

Subordinated notes

4

Structured notes

5

Units in a unit trust

6

Dealings in floating rate notes, commercial bills, commercial paper, extendable bill investments and other financial instruments

7

Interests in a partnership

8

Promissory notes and bills of exchange

9

Bank cheques

10

Warrants

11

Securities lending

Part 9 — Examples for item 11 in the table in regulation 40-5.09 Item

Example

1

Forward contracts, futures contracts, swap contracts and options contracts the value of which depends on, or is derived from: (a) the price of debt securities or debt securities index values or    interest rates; or (b) foreign exchange or currency values or currency index    values; or (c) share or stock prices or equity index values; or (d) credit spreads or credit events, including:   (i) default; and   (ii) other forms of financial distress; and   (iii) credit index values; or (e) macroeconomic indicators or variables; or (f) climatic events or indexes

2

Commodity derivatives that involve no option, right or obligation to delivery of the commodity, such as electricity derivatives

3

Reciprocal repurchase agreements

4

Options over input taxed supply of precious metals

5

Securities lending agreements

6

Initial and variation margins in respect of exchange traded futures contracts

7

Cash settlement of a derivative over the counter or on the exchange rather than the physical delivery of the underlying taxable assets

Schedule 8 — Examples of supply that is not financial supply (regulation 40-5.13) Note 1 The examples are not to be taken as exhaustive. Note 2 If an example is inconsistent with the description of the financial supply in the table in regulation 40-5.12 to which the example relates, the description in the table prevails. See s 15AD of the Acts Interpretation Act 1901.

Part 1 — Examples for item 3 in the table in regulation 40-5.12 Item

Example

1

Advice by a legal practitioner in the course of professional practice

2

Advice by an accountant in the course of professional practice

3

Taxation advice, including preparation of tax returns

4

Actuarial advice

5

Rating services for securitisation vehicles

Part 2 — Examples for item 4 in the table in regulation 40-5.12 Item

Example

1

Supply of services by a payment system operator to a participant in the system for which the following fees are charged by the operator: (a) membership fees; (b) processing fees; (c) service fees; (d) marketing fees; (e) risk management fees; (f) multi-currency fees

2

Access to a payment system, and supply of other related services by a participant in the system to a third party

3

Supply of a service by one participant in a payment system to another participant in the system in relation to charge, credit and debit card transactions

4

Processing, settling, clearing and switching transactions of the following kinds: (a) direct credit and debit; (b) other debit and credit transactions; (c) charge, credit and debit card transactions; (d) cheque; (e) electronic funds transfer; (f) ATM; (g) B-pay; (h) Internet banking; (i) GiroPost; (j) SWIFT (Society for Worldwide Interbank Financial Telecommunications) Payment Delivery System; (k) an approved RTGS (real time gross settlement) system; (l) Austraclear

5

Supply to a participant in a payment system by the operator of the system of the following services: (a) processing of account data; (b) electronic payment services

Part 3 — Examples for item 7 in the table in regulation 40-5.12 Item

Example

1

Deliverable wool futures and forward contracts

2

Deliverable wheat futures and forward contracts

3

Options over a contract mentioned in item 1 or 2

Part 4 — Example for item 10 in the table in regulation 40-5.12 Item

Example

1

Health insurance provided as part of a health insurance business (as defined in subsection 67(4) of the National Health Act 1953)

Part 5 — Examples for item 12 in the table in regulation 40-5.12 Item

Example

1

Managing the assets or liabilities of an entity

2

Acting as the trustee of an entity

3

Investment portfolio administration, including: (a) maintaining account holder records and associated accounting; and (b) processing of contributions and returns; and (c) storage and retrieval of archives; and (d) statement processing and bulk mailing

Part 6 — Examples for item 15 in the table in regulation 40-5.12 Item Example 1

Acting as a trustee of a trust or other entity

2

Acting as a trustee under a will or settlement

Part 7 — Example for item 20 in the table in regulation 40-5.12 Item

Example

1

The credit component under a hire purchase agreement entered into on or after 1 July 2012 where the consideration is the amount of interest and associated fees and charges

History Sch 8 Pt 7 inserted by SLI No 87 of 2012, reg 3 and Sch 1 item 11, effective 1 July 2012.

Schedule 10 — Statutory compensation schemes (regulation 78-105.01) Item

Scheme or arrangement

Australian law

1

Commonwealth government employees workers’ compensation insurance scheme

Safety, Rehabilitation and Compensation Act 1988 (Cth)

2

ACT government employees workers’ compensation insurance scheme

Safety, Rehabilitation and Compensation Act 1988 (Cth)

2AA

Rehabilitation and compensation scheme

Safety, Rehabilitation and Compensation (Defence-related Claims) Act 1988 (Cth)

2A

Military rehabilitation and compensation scheme

Military Rehabilitation and Compensation Act 2004 (Cth)

3

NSW Treasury Managed Fund

Government Insurance Office (Privatisation) Act 1991 (NSW)

4

Sporting injuries insurance scheme

Sporting Injuries Insurance Act 1978 (NSW) Motor Accidents Compensation Act 1999 (NSW)

6

WorkCover scheme

Workers Compensation Act 1987 (NSW) Workplace Injury Management and Workers’ Compensation Act 1998 (NSW)

8

General insurance schemes provided by the Victorian Managed Insurance Authority

Victorian Managed Insurance Authority Act 1996 (Vic)

9

Workers’ compensation insurance scheme

Accident Compensation Act 1985 (Vic) Accident Compensation (WorkCover Insurance) Act 1993 (Vic) Workers Compensation Act 1958 (Vic)

10

Statutory insurance scheme

Queensland Building and Construction Commission Act 1991 (Qld)

11

Workers’ compensation scheme

WorkCover Queensland Act 1996 (Qld)

13

Workers’ compensation scheme

Workers’ Compensation and Rehabilitation Act 1981 (WA)

14

RiskCover Fund

Insurance Commission of Western Australia Act 1986 (WA)

16

Workers’ rehabilitation and compensation scheme

Workers Rehabilitation and Compensation Act 1986 (SA)

18

WorkCover scheme

Workers’ Compensation Act 1951 (ACT) Workers’ Compensation Supplementation Fund Act 1980 (ACT)

19

Workers’ compensation insurance scheme

Workers’ Compensation Act 1951 (ACT)

22

Workers’ compensation insurance scheme

Workers Rehabilitation and Compensation Act 1988 (Tas)

History Sch 10 amended by FRLI No F2018L00502, reg 4 and Sch 1 item 3, by inserting table item 2AA, effective 21 April 2018. Sch 10 amended by FRLI No F2016L01625, reg 4 and Sch 1 item 1, by inserting table item 10, effective 28 October 2016. Sch 10 amended by SR No 276 of 2004, reg 3 and Sch 1 item 1, effective 1 July 2004, by inserting item 2A. Sch 10 amended by SR No 190 of 2003, reg 3 and Sch 1 item 3, effective 1 July 2000, by removing items 5, 7, 10, 12, 15, 17, 20 and 21, which formerly read: 5 Compensation scheme for victims of motor accidents Motor Accidents Act 1988 (NSW) Motor Accidents Compensation Act 1999 (NSW) 7 Compulsory third party transport accident compensation scheme Transport Accident Act 1986 (Vic) 10 Statutory insurance scheme Motor Accident Insurance Act 1994 (Qld) 12 Compulsory third party insurance scheme Motor Vehicle (Third Party Insurance) Act 1943 (WA) 15 Third party insurance scheme Motor Vehicles Act 1959 (SA) 17 Compulsory third party insurance scheme Road Transport (General) Act 1999 (ACT) 20 Motor accidents compensation scheme Motor Accidents (Compensation) Act 1979 (NT) 21 Motor accidents insurance scheme Motor Accidents (Liabilities and Compensation) Act 1973 (Tas). Sch 10 amended by SR No 88 of 2002, reg 3 and Sch 1 item 1 by inserting items 21 and 22, effective 1 July 2000.

Schedule 11 — Compulsory third party schemes (regulation 195-1.01) Item

Scheme or arrangement

Australian law

1

Compensation scheme for victims of motor accidents

Motor Accidents Act 1988 (NSW) Motor Accidents Compensation Act 1999 (NSW)

2

Compulsory third party transport accident compensation scheme

Transport Accident Act 1986 (Vic)

3

Statutory insurance scheme

Motor Accident Insurance Act 1994 (Qld)

4

Compulsory third party insurance scheme

Motor Vehicle (Third Party Insurance) Act 1943 (WA)

5

Third party insurance scheme

Motor Vehicles Act 1959 (SA)

6

Compulsory third party insurance scheme

Road Transport (Third-Party Insurance) Act 2008 (ACT)

7

Motor accidents compensation scheme

Motor Accidents (Compensation) Act (NT)

8

Motor accidents insurance scheme

Motor Accidents (Liabilities and Compensation) Act 1973 (Tas)

History Sch 11 amended by SLI No 149 of 2012, reg 3 and Sch 1 item 1, by substituting “Road Transport (Third-Party Insurance) Act 2008 (ACT)” for “Road Transport (General) Act 1999 (ACT)” in table item 6, effective 3 July 2012. Sch 11 inserted by SR No 190 of 2003, reg 3 and Sch 1 item 4, effective 1 July 2000.

Schedule 12 — First aid or life saving course (regulation 195-1.02) Item

Competency

Competency unit code within the National Training Framework

1

Respond to aquatic emergency using basic water rescue techniques

(a) SRC AQU 003A; or (b) SRC AQU 003B

2

Apply the principles of movement in water to aquatic activities

(a) SRC AQU 008A; or (b) SRC AQU 008B

3

Instruct water familiarisation, buoyancy and mobility skills

(a) SRC AQU 009A; or (b) SRC AQU 009B

4

Instruct water safety and survival skills

(a) SRC AQU 010A; or (b) SRC AQU 010B

5

Instruct the strokes of swimming

(a) SRC AQU 011A; or (b) SRC AQU 011B

6

Operate in accordance with accepted instructional (a) SRC CRO 007A; or practices, styles and legal and ethical responsibilities (b) SRC CRO 007B

History Sch 12 inserted by SLI No 258 of 2007, reg 3 and Sch 1 item 2, effective 28 August 2007.

Schedule 15 — Transitional arrangements Note: See regulation 200-0.00. History Sch 15 heading and the note substituted by SLI No 126 of 2013, reg 4 and Sch 1 item 2, effective 16 February 2013. The heading and the note formerly read: Schedule 15 — Transitional arrangements (regulation 120-0.00)

Part 1 — Amendments made by A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No 1) History Pt 1 heading amended by SLI No 126 of 2013, reg 4 and Sch 1 item 3, by substituting “(No. 1)” for “(No. )”, effective 16 February 2013.

101 Operation of Schedule 1 The amendments of these Regulations made by Schedule 1 to the A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No. 1) apply in relation to an acquisition of goods that occurs 60 days or more after the day those regulations commence. History Item 101 amended by SLI No 126 of 2013, reg 4 and Sch 1 item 4, by substituting “(No. 1)” for “(No. )”, effective 16 February 2013.

Part 2 — Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015 History Pt 2 inserted by SLI No 90 of 2015, reg 4 and Sch 2 item 20, effective 1 July 2015.

102 Verification of export (1) Arrangements agreed to by the Chief Executive Officer of Customs as mentioned in subregulation 168-5.10(4) of these Regulations and in force immediately before 1 July 2015 continue in force on and after that day as if they had been arrangements agreed to by the Comptroller-General of Customs. (2) Documentary evidence given to the Chief Executive Officer of Customs under subregulation 1685.10C(3) of these Regulations before 1 July 2015 is taken on and after that day to have been documentary evidence given to the Comptroller-General of Customs. History Cl 102 inserted by SLI No 90 of 2015, reg 4 and Sch 2 item 20, effective 1 July 2015.

103 Processing payment authority given to Chief Executive Officer of Customs (1) A payment authority mentioned in paragraph 168-5.16(1)(a) of these Regulations that was posted to the Chief Executive Officer of Customs before 1 July 2015 is taken on and after that day to have been posted to the Comptroller-General of Customs. (2) A payment authority mentioned in paragraph 168-5.16(1)(a) of these Regulations that was received by the Chief Executive Officer of Customs before 1 July 2015 is taken on and after that day to have been received by the Comptroller-General of Customs. History Cl 103 inserted by SLI No 90 of 2015, reg 4 and Sch 2 item 20, effective 1 July 2015.

104 Processing claim for payment (1) If, before 1 July 2015, the Chief Executive Officer of Customs was satisfied of the matter mentioned in paragraph 168-5.17(1)(c) of these Regulations, then on and after that day the Comptroller-General of Customs is taken to be satisfied of the matter. (2) An authorisation in force under paragraph 168-5.17(1)(c) of these Regulations immediately before 1 July 2015 is taken on and after that day to be an authorisation by the Comptroller-General of Customs in force under that paragraph. (3) A claim mentioned in subregulation 168-5.17(3) of these Regulations that was received by the Chief Executive Officer of Customs before 1 July 2015 is taken on and after that day to have been received by the Comptroller-General of Customs. History Cl 104 inserted by SLI No 90 of 2015, reg 4 and Sch 2 item 20, effective 1 July 2015.

105 Sealed bag arrangements for liquids, aerosols, gels, creams and pastes The repeal and substitution of clause 2 of Schedule 5 made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015 applies in relation to purchases on or after 1 July 2015.

History Cl 105 inserted by SLI No 90 of 2015, reg 4 and Sch 2 item 20, effective 1 July 2015.

Part 3 — Amendments made by the Tax and Superannuation Laws Amendment (2016 Measures No 1) Regulation 2016 History Pt 3 inserted by FRLI No F2016L00518, reg 4 and Sch 1 item 2, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017.

106 Operation of Schedule 1 The amendments of these Regulations made by Schedule 1 to the Tax and Superannuation Laws Amendment (2016 Measures No 1) Regulation 2016 apply in relation to working out net amounts for tax periods starting on or after 1 July 2017. History Cl 106 inserted by FRLI No F2016L00518, reg 4 and Sch 1 item 2, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017.

Part 5 — Amendments made by the Treasury Laws Amendment (2017 Measures No 2) Regulations 2017 History Pt 5 inserted by FRLI No F2017L01491, reg 4 and Sch 2 item 10, effective 18 November 2017.

107 Claim for payment (1) The amendments made by Schedule 2 to the Treasury Laws Amendment (2017 Measures No 2) Regulations 2017 apply on and after the start day in relation to a claim for payment under Division 168: (a) made on or after that start day; or (b) made, but not finally dealt with, before that start day. (2) In this clause: Division 168 means Division 168 of these Regulations and includes that Division as affected by Division 25 of the A New Tax System (Wine Equalisation Tax) Regulations 2000. start day means the first day of the month following the day that Schedule 2 to the Treasury Laws Amendment (2017 Measures No 2) Regulations 2017 commences. History Cl 107 inserted by FRLI No F2017L01491, reg 4 and Sch 2 item 10, effective 18 November 2017.

Part 6 — Amendments made by the Treasury Laws Amendment (2017 Measures No 3) Regulations 2017 History Pt 6 inserted by FRLI No F2017L01568, reg 4 and Sch 1 item 6, effective 1 July 2017.

108 Operation of Schedule 1 The amendments of these Regulations made by Schedule 1 to the Treasury Laws Amendment (2017 Measures No 3) Regulations 2017 apply in relation to supplies or payments made on or after 1 July 2017. History Cl 108 inserted by FRLI No F2017L01568, reg 4 and Sch 1 item 6, effective 1 July 2017. History Sch 15 inserted by SLI No 6 of 2013, reg 3 and Sch 2 item 6, effective 16 February 2013.

Dictionary (regulation 3) [100% subsidiary ] (Repealed by SLI No 39 of 2015) History Definition of “100% subsidiary” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 107(a), effective 31 March 2015. The definition formerly read: [100% subsidiary ] — see the Dictionary in Part 6-3 of the Act. Definition of “100% subsidiary” inserted by SR No 48 of 2001, reg 3 and Sch 1 item 4, effective 1 July 2000.

[ABN ] (Repealed by SLI No 39 of 2015) History Definition of “ABN” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 107(b), effective 31 March 2015. The definition formerly read: [ABN ] see the Dictionary in Part 6-3 of the Act.

account : (a) means an account mentioned in item 1 in the table in regulation 40-5.09; and (b) includes an account in relation to which the account holder (the customer) has the right: (i) to have the account maintained by the account provider (the provider); and (ii) to repayment of the amount credited to the account by the provider; and (iii) to require the provider to act on directions by the customer that are in accordance with the arrangements, or any agreement, between the provider and the customer in relation to operation of the account. acquirer means a person who acquires goods the supply of which is a taxable supply. acquisition , in relation to the provision or disposal of an interest — see regulation 40-5.05. History Definition of “acquisition” substituted by SLI No 39 of 2015, reg 4 and Sch 1 item 108, effective 31 March 2015. The definition formerly read: [acquisition ] — see regulation 40-5.05.

Act means A New Tax System (Goods and Services Tax) Act 1999. approved entity means an entity with an approval under regulation 33-15.03 to make deferred payments of assessed GST on taxable importations. History Definition of “approved entity” amended by SLI No 279 of 2013, reg 4 and Sch 1 item 23, by substituting “assessed GST” for “GST”, effective 17 December 2013.

APRA means the Australian Prudential Regulation Authority. History Definition of “APRA” inserted by SLI No 215 of 2012, reg 3 and Sch 1 item 1, effective 1 July 2011.

Australian ADI has the meaning given by section 9 of the Corporations Act 2001. History Definition of “Australian ADI” amended by SLI No 108 of 2011, reg 3 and Sch 1 item 2, by substituting “Corporations Act 2001.” for “Corporations Law.”, effective 21 June 2011.

charge card means an article, commonly known as a charge card, for use in obtaining cash, goods or services by incurring a debt with the issuer of the card. [company ] (Repealed by SLI No 39 of 2015) History Definition of “company” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(a), effective 31 March 2015. The definition formerly read: [company ] see the Dictionary in Part 6-3 of the Act.

Comptroller-General of Customs means the person who is the Comptroller-General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015. History Definition of “Comptroller-General of Customs” inserted by SLI No 90 of 2015, reg 4 and Sch 2 item 21, effective 1 July 2015.

[connected with Australia ] (Repealed by SLI No 39 of 2015) History Definition of “connected with Australia” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(b), effective 31 March 2015. The definition formerly read: [connected with Australia ] , in relation to a financial supply, has the meaning given by section 9-25 of the Act. Note This meaning is affected by s 96-5 of the Act.

[consideration ] (Repealed by SLI No 39 of 2015) History Definition of “consideration” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(c), effective 31 March 2015. The definition formerly read: [consideration ] see the Dictionary in Part 6-3 of the Act.

credit card : (a) means an article commonly known as a credit card and any similar article for use in obtaining cash, goods or services on credit; and

(b) includes an article commonly issued by persons conducting business to their customers, or prospective customers, for use in obtaining goods or services from the business on credit. credit union means: (a) an Australian ADI listed on the APRA website as a credit union; or (b) an Australian ADI listed on the APRA website as an Australian-owned bank that: (i) on or before 1 July 2011 was listed on the APRA website as a credit union; and (ii) retains mutuality; and (iii) was listed on the APRA website as a credit union at all times in the period between 1 July 2011 and the time it was listed on the APRA website as an Australian-owned bank; or (c) the Cairns Penny Savings & Loans Limited (ACN 087 933 757). Note APRA publishes a list of Australian ADIs on its website at www.apra.gov.au. History Definition of “credit union” substituted by SLI No 215 of 2012, reg 3 and Sch 1 item 2, effective 1 July 2011. The definition formerly read: [credit union ] includes the Cairns Penny Bank Limited (ACN 087 933 757).

Debit card means an article intended for use by an entity in obtaining access to an account held by the entity for the purpose of withdrawing or depositing cash or obtaining goods or services. derivative means an agreement or instrument the value of which depends on, or is derived from, the value of assets or liabilities, an index or a rate. disposal — see regulation 40-5.04. electronic payment see the Dictionary in Part 6-3 of the Act. enter goods for home consumption has the meaning given in the Customs Act 1901. [Enterprise ] (Repealed by SLI No 39 of 2015) History Definition of “Enterprise” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(d), effective 31 March 2015. The definition formerly read: [Enterprise ] see section 9-20 of the Act.

entity see section 184-1 of the Act. [externally-administered body corporate ] (Repealed by FRLI No F2016L01926) History Definition of “externally-administered body corporate” repealed by FRLI No F2016L01926, reg 4 and Sch 1 item 4, effective 1 March 2017. The definition formerly read: [externally-administered body corporate ] has the meaning given by section 9 of the Corporations Act 2001. Definition of “externally-administered body corporate” amended by SLI No 108 of 2011, reg 3 and Sch 1 item 3, by substituting “by section 9 of the Corporations Act 2001.” for “in the Corporations Law.”, effective 21 June 2011.

[financial supply ] (Repealed by SLI No 39 of 2015) History Definition of “financial supply” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(e), effective 31 March 2015. The definition formerly read: [financial supply ] see subsection 40-5(2) of the Act.

financial supply facilitator — see regulation 40-5.07.

financial supply provider — see regulation 40-5.06. [gift-deductible entity ] (Repealed by SLI No 39 of 2015) History Definition of “gift-deductible entity” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(f), effective 31 March 2015. The definition formerly read: [gift-deductible entity ] see the Dictionary in Part 6-3 of the Act.

[GST ] (Repealed by SLI No 39 of 2015) History Definition of “GST” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(g), effective 31 March 2015. The definition formerly read: [GST ] see the Dictionary in Part 6-3 of the Act.

[GST branch ] (Repealed by SLI No 39 of 2015) History Definition of “GST branch” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(h), effective 31 March 2015. The definition formerly read: [GST branch ] see section 54-5 of the Act.

[GST-free ] (Repealed by SLI No 39 of 2015) History Definition of “GST-free” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(i), effective 31 March 2015. The definition formerly read: [GST-free ] see subsection 9-30(1) and Division 38 of the Act.

[GST group ] (Repealed by SLI No 39 of 2015) History Definition of “GST-free” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(j), effective 31 March 2015. The definition formerly read: [GST group ] see section 48-5 of the Act.

[GST joint venture ] (Repealed by SLI No 39 of 2015) History Definition of “GST joint venture” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(k), effective 31 March 2015. The definition formerly read: [GST joint venture ] see section 51-5 of the Act.

[GST return ] (Repealed by SLI No 39 of 2015) History Definition of “GST return” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(l), effective 31 March 2015. The definition formerly read: [GST return ] see the Dictionary in Part 6-3 of the Act.

incidental financial supply — see regulation 40-5.10. [input tax credit ] (Repealed by SLI No 39 of 2015) History Definition of “input tax credit” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(m), effective 31 March 2015. The definition formerly read: [input tax credit ] see the Dictionary in Part 6-3 of the Act.

[input taxed ] (Repealed by SLI No 39 of 2015) History Definition of “input taxed” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(n), effective 31 March 2015. The definition formerly read: [input taxed ] see subsection 9-30(2) and Division 40 of the Act.

interest — see regulation 40-5.02. [joint venture operator ] (Repealed by SLI No 39 of 2015) History Definition of “joint venture operator” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(o), effective 31 March 2015. The definition formerly read: [joint venture operator ] , for a GST joint venture, see the Dictionary in Part 6-3 of the Act.

[member ] (Repealed by SLI No 39 of 2015) History Definition of “member” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(p), effective 31 March 2015. The definition formerly read: [member ] , in relation to a GST group, see the Dictionary in Part 6-3 of the Act.

[money ] (Repealed by SLI No 39 of 2015) History Definition of “money” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(q), effective 31 March 2015. The definition formerly read: [money ] see the Dictionary in Part 6-3 of the Act.

National Training Framework means a nationally recognised system of training packages, training qualifications and registered training organisations. History Definition of “National Training Framework” inserted by SLI No 258 of 2007, reg 3 and Sch 1 item 3, effective 28 August 2007.

officer of Customs has the meaning given by subsection 4(1) of the Customs Act 1901. Outstanding tax-related liability has the meaning given in the Dictionary in section 995-1 of the Income Tax Assessment Act 1997. [Participant ] (Repealed by SLI No 39 of 2015) History Definition of “Participant” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(r), effective 31 March 2015. The definition formerly read: [Participant ] , in relation to a GST joint venture, see the Dictionary in Part 6-3 of the Act.

[partnership ] (Repealed by SLI No 39 of 2015) History Definition of “partnership” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(s), effective 31 March 2015. The definition formerly read: [partnership ] see the Dictionary in Part 6-3 of the Act.

participant , in a payment system, means a person who is a participant in the system in accordance with the rules governing the operations of the system. payment system means a funds transfer system that facilitates the circulation of money or digital

currency, including any procedures that relate to the system. History Definition of “payment system” amended by FRLI No F2017L01568, reg 4 and Sch 1 item 7, by inserting “or digital currency” after “money”, applicable in relation to supplies or payments made on or after 1 July 2017.

[price ] (Repealed by SLI No 39 of 2015) History Definition of “price” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(t), effective 31 March 2015. The definition formerly read: [price ] , in relation to a supply, see section 9-75 of the Act.

provision — see regulation 40-5.03. [recipient ] (Repealed by SLI No 39 of 2015) History Definition of “recipient” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(u), effective 31 March 2015. The definition formerly read: [recipient ] , in relation to a supply, see the Dictionary in Part 6-3 of the Act.

[recipient created tax invoice ] (Repealed by SLI No 39 of 2015) History Definition of “recipient created tax invoice” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(v), effective 31 March 2015. The definition formerly read: [recipient created tax invoice ] see subsection 29-70(3) of the Act.

[reduced credit acquisition ] (Repealed by SLI No 39 of 2015) History Definition of “reduced credit acquisition” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(w), effective 31 March 2015. The definition formerly read: [reduced credit acquisition ] has the meaning given by subsection 70-5(1) of the Act.

[registered ] (Repealed by SLI No 39 of 2015) History Definition of “registered” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(x), effective 31 March 2015. The definition formerly read: [registered ] means registered under Part 2-5 of the Act.

registered training organisation means a training organisation registered under the National Training Framework. History Definition of “registered training organisation” inserted by SLI No 258 of 2007, reg 3 and Sch 1 item 4, effective 28 August 2007.

relevant traveller see the Dictionary in Part 6-3 of the Act. [required to be registered ] (Repealed by SLI No 39 of 2015) History Definition of “required to be registered” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(y), effective 31 March 2015. The definition formerly read: [required to be registered ] has the meaning given by sections 23-5, 57-20, 144-5 and 147-5 of the Act.

securities has the meaning given by subsection 92(1) of the Corporations Act 2001. History Definition of “securities” amended by SLI No 108 of 2011, reg 3 and Sch 1 item 4, by substituting “Corporations Act 2001.” for “Corporations Law.”, effective 21 June 2011.

smart card means an article, commonly known as a smart card, that has the capacity to keep a record of financial transactions using the article. [supply ] (Repealed by SLI No 39 of 2015) History Definition of “supply” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(z), effective 31 March 2015. The definition formerly read: [supply ] see section 9-10 of the Act.

[taxable supply ] (Repealed by SLI No 39 of 2015) History Definition of “taxable supply” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(za), effective 31 March 2015. The definition formerly read: [taxable supply ] see the Dictionary in Part 6-3 of the Act.

[taxation law ] (Repealed by SLI No 39 of 2015) History Definition of “taxation law” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(zb), effective 31 March 2015. The definition formerly read: [taxation law ] see the Dictionary in Part 6-3 of the Act.

[tax invoice ] (Repealed by SLI No 39 of 2015) History Definition of “tax invoice” repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 109(zc), effective 31 March 2015. The definition formerly read: [tax invoice ] see the Dictionary in Part 6-3 of the Act.

tourist refund scheme means the arrangements set out in section 168-5 of the Act. transaction card means a debit card, charge card, credit card or smart card. TRS verification facility , in relation to an acquirer who is leaving the indirect tax zone from an airport, or seaport, at which the tourist refund scheme is administered means the place, at the airport or seaport, at which the scheme is administered. Note The tourist refund scheme will not be administered at every airport and seaport in Australia. History Definition of “TRS verification facility” amended by SLI No 39 of 2015, reg 4 and Sch 1 item 110, by substituting “the indirect tax zone” for “Australia” (first occurring), effective 31 March 2015.

GST Transition Act and Regulations A New Tax System (Goods and Services Tax Transition) Act 1999 BACKGROUND A New Tax System (Goods and Services Tax Transition) Act 1999 The A New Tax System (Goods and Services Tax Transition) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Any special provision contained in an amending Act governing the commencement date of an amendment is given in the history note to the section affected. Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth). Date of commencement

Act

No

Year

Date of Assent

A New Tax System (Goods and Services Tax Transition) Act 1999 as amended by:

57

1999

8.7.99

9.7.99

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 30.9.99, p 11,031)

176

1999

22.12.99

9.7.99

A New Tax System (Indirect Tax and Consequential Amendments) Act (No 2) 1999 (2nd Rdng Spch Hs of Reps Hansard 21.10.99, p 12,182)

177

1999

22.12.99

9.7.99

Indirect Tax Legislation Amendment Act 2000 (2nd Rdng Spch Hs of Reps Hansard 11.5.00)

92

2000

30.6.00

9.7.99

Taxation Laws Amendment Act (No 8) 2000 (2nd Rdng Spch Hs of Reps Hansard 12.10.00, p 21,411)

156

2000

21.12.00

21.12.00

Taxation Laws Amendment Act (No 3) 2001 (2nd Rdng Spch Hs of Reps Hansard 5.4.01, p 26,613)

73

2001

30.6.01

30.6.01 except Pt 5 of Sch 1 (23.5.01)

Taxation Laws Amendment Act (No 3) 2002 (2nd Rdng Spch Hs of Reps Hansard 21.3.02, p 1,850)

97

2002

10.11.02

10.11.02

Taxation Laws Amendment Act (No 1) 2003 (2nd Rdng Spch Hs of Reps Hansard 19.9.02, p 6,782)

12

2003

2.4.03

2.4.03 except Sch 1 (29.8.01)

Taxation Laws Amendment Act (No 6) 2003 (2nd Rdng Spch Hs of Reps Hansard 29.5.03, p 15,392)

67

2003

30.6.03

30.6.03

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 8.12.04, p 5)

10

2005

22.2.05

22.2.05

Tax Laws Amendment (2006 Measures No 2) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 29.3.06, p 19)

58

2006

22.6.06

22.6.06

Fuel Tax (Consequential and Transitional Provisions) Act

73

2006

26.6.06

1.7.06

2006 (2nd Rdng Spch Hs of Reps Hansard 29.3.06, p 18) Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 22.6.06, p 1)

101

2006

14.9.06

14.9.06

Statute Stocktake (Regulatory and Other Laws) Act 2009 (2nd Rdng Spch Hs of Reps Hansard 24.6.09, p 6,957)

111

2009

16.11.09

17.11.09

Indirect Tax Laws Amendment (Assessment) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 29.2.12, p 2,233)

39

2012

15.4.12

1.1.17

Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

A New Tax System (Goods and Services Tax Transition) Act 1999 Contents Part 1 — Introduction 1

Short title

2

Commencement

3

Schedule(s)

4

Overview

5

Definitions

6

Time of supply or acquisition

6A

Trading periods spanning midnight on 30 June 2000 Part 2 — Start of GST

7

Start of GST

8

(Repealed by No 101 of 2006)

9

GST registration before 1 July 2000

10

Invoice or consideration before 1 July 2000

11

Supply of rights exercisable on or after 1 July 2000 Part 3 — Agreements spanning 1 July 2000 Division 1 — General

12

Progressive or periodic supplies

13

Existing agreements: no opportunity to review

14

Rights granted for life

15

Funeral agreements Division 2 — Agreements also spanning 1 July 2005 Subdivision A — Introduction

15A

Explanation of this Division

15B

Definitions Subdivision B — Payment of GST payable by recipients of supplies

15C

GST payable by recipients of supplies

15D

Amounts of GST

15E

Rules for recipients who are not registered or required to be registered

15F

Rule for recipients whose registration is cancelled

15G

Bad debts

15H

Tax invoices and adjustment notes

15I

Attributing the GST

15IA

(Repealed by No 39 of 2012) Subdivision C — Arbitrated offers

15J

Arbitrated offers

15K

Initial offer

15L

Arbitration

15M

Final offer Part 4 — Stock on hand on 1 July 2000

16

(Repealed by No 101 of 2006)

16A

(Repealed by No 101 of 2006)

16AB

(Repealed by No 101 of 2006)

16B

(Repealed by No 101 of 2006)

16C

(Repealed by No 101 of 2006)

17

Stock later applied for private or domestic purpose

18

Second-hand goods Part 5 — Special transitional rules

19

Construction agreements made before 1 July 2000

19A

Sales of motor vehicles held under operating leases since 2 December 1998

19B

(Repealed by No 101 of 2006)

20

(Repealed by No 101 of 2006)

21

Acupuncture, naturopathy and herbal medicine

22

Event before 1 July 2000 giving rise to claim

23

Input tax credits relating to compulsory third party schemes

23A

(Repealed by No 92 of 2000)

24

Gambling

24A

Unredeemed vouchers

24B

Commissioner may make determinations relating to rounding

24C

Supplies from certain coin-operated devices may be input taxed Part 6 — Regulations

25

Regulations Schedule 1 (Repealed by No 101 of 2006)

A New Tax System (Goods and Services Tax Transition) Act 1999 An Act to implement A New Tax System by making transitional provisions for the start of the goods and services tax, and for related purposes The Parliament of Australia enacts:

Part 1 — Introduction 1 Short title 1 This Act may be cited as the A New Tax System (Goods and Services Tax Transition) Act 1999.

2 Commencement (1) This Act commences, or is taken to have commenced: (a) after all the Acts listed in subsection (2) have received the Royal Assent; and (b) on the day after the last day on which any of those Acts received the Royal Assent. (2) These are the Acts: (a) the A New Tax System (Goods and Services Tax) Act 1999; (b) the A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999; (c) the A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999; (d) the A New Tax System (Goods and Services Tax Imposition — General) Act 1999; (e) the A New Tax System (Goods and Services Tax Administration) Act 1999.

3 Schedule(s) 3 Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

4 Overview 4

The following provisions deal with the transition from sales tax to GST, as well as other matters relating to the start of the GST. This Act should be read in conjunction with the GST law and the sales tax law.

5 Definitions (1) In this Act: GST Act means the A New Tax System (Goods and Services Tax) Act 1999. (2) Other expressions in this Act have the same meaning as in the GST Act. (3) However, the table lists expressions that have the same meaning as in another Act. Expressions with same meaning Item

This expression …

1

(Repealed by No 101 of 2006)

.................................... 2

(Repealed by No 101 of 2006)

....................................

has the same meaning as in …

3

(Repealed by No 101 of 2006)

.................................... 3AA

(Repealed by No 101 of 2006)

.................................... 3A

hire purchase agreement

Income Tax Assessment Act 1997

.................................... 4

motor vehicle

Income Tax Assessment Act 1997

.................................... 5

(Repealed by No 101 of 2006)

.................................... 6

(Repealed by No 101 of 2006)

.................................... 7

(Repealed by No 101 of 2006)

.................................... 8

trading stock

Income Tax Assessment Act 1997

History S 5(3) amended by No 101 of 2006, s 3 and Sch 5 items 6 and 7, by repealing table items 1 to 3AA and 5 to 7, effective 14 September 2006. The items formerly read: 1 ... assessable dealing ... Sales Tax Assessment Act 1992 2 ... assessable goods ... Sales Tax Assessment Act 1992 3 ... borne tax ... Sales Tax Assessment Act 1992 3AA ... eligible short-term lease ... Sales Tax Assessment Act 1992 5 ... passed on ... Sales Tax Assessment Act 1992 6 ... sales tax ... Sales Tax Assessment Act 1992 7 ... sales tax law ... Sales Tax Assessment Act 1992 No 101 of 2006, s 3 and Sch 6 items 5–11, contained the following application and saving provisions: 5 Application of Schedule 5 amendments The repeals and amendments made by Schedule 5 apply to acts done or omitted to be done, or states of affairs existing, after the commencement of the amendments. 6 Object The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of: (a) any act done or omitted to be done; or (b) any state of affairs existing; or (c) any period ending; before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies. 7 Making and amending assessments, and doing other things, in relation to past matters Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003): (a) making or amending an assessment (including under a provision that is itself repealed or amended); (b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended); in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment

applies. Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return. Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable. The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998–99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd’s liability to a penalty by way of additional tax. Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid. Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.

Example 2: During the 1997–98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner. Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability. Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.

8 Saving of provisions about effect of assessments If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty If: (a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of: (i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or (ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and (b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended; then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period. 10 Repeals disregarded for the purposes of dependent provisions If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision. 11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901 This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901. S 5(3) amended by No 92 of 2000, s 3 and Sch 11 item 13A, by inserting table item 3AA, effective 9 July 1999. S 5(3) amended by No 176 of 1999, s 3 and Sch 6 item 1, by inserting table item 3A, effective 9 July 1999.

6 Time of supply or acquisition (1) This section sets out how to determine when a supply or acquisition is made for the purposes of this Act. Note: Many of the rules in this Act rely on this concept.

(2) A supply or acquisition of goods is made: (a) when the goods are removed; or (b) if the goods are not to be removed — when the goods are made available to the recipient; or (c) if the goods are removed before it is certain that a supply will be made (for example, if the goods

are given or taken on approval, sale or return, or similar terms) — when it becomes certain that a supply has been made. Note: Subsection 20(8) provides a rule stating when motor vehicles and other goods covered by subsection 20(1) are taken to be removed. History S 6(2) amended by No 73 of 2001, s 3 and Sch 1 item 69, by inserting the Note, applicable in relation to acquisitions and importations made on or after 23 May 2001.

(3) A supply or acquisition of real property is made when the property is made available to the recipient. (4) A supply or acquisition of services is made when the services are performed. Note: However, section 12 provides a different rule for progressive and periodic contracts.

(5) A supply or acquisition of any other thing is made when the thing is performed or done. Note: However, section 12 provides a different rule for progressive and periodic contracts.

6A Trading periods spanning midnight on 30 June 2000 (1) Despite section 6, if: (a) an entity has chosen to apply this section; and (b) the entity makes a supply that, under section 6, would be taken to be made on 1 July 2000 but before: (i) 6 am on that day; or (ii) if the entity has chosen to stop the application of this section at an earlier time on that day — the time so chosen; and (c) the part of the entity’s enterprise through which the supply is made was open for business both immediately before 1 July 2000 and immediately after 30 June 2000; and (d) that part of the entity’s enterprise remains open for business during 1 July 2000 until at least the time at which, under section 6, the supply would be taken to be made; the supply, and the acquisition made by the recipient of the supply, is taken, for the purposes of this Act, to be made immediately before 1 July 2000. (2) If an entity makes a supply to which subsection (1) applies, then, in relation to that supply: (a) section 12 has effect as if the reference in paragraph 12(1)(b) to a period that begins before 1 July 2000 and ends on or after 1 July 2000 were a reference to a period that begins before the end of the transition trading period and ends on or after the end of the transition trading period; and (b) Part 4 has effect as if references to having goods on hand at the start of 1 July 2000 were references to having goods on hand immediately after the end of the transition trading period; and (c) (Repealed by No 101 of 2006) (d) (Repealed by No 101 of 2006) (e) (Repealed by No 101 of 2006) (f) section 24 has effect as if: (i) the reference to making gambling supplies before 1 July 2000 were a reference to making gambling supplies before the end of the transition trading period; and (ii) the reference to a gambling event happening on or after 1 July 2000 were a reference to a gambling event happening on or after the end of the transition trading period; and (iii) the references to gambling events that happened before 1 July 2000 were references to

gambling events that happened before the end of the transition trading period; and (g) section 24A has effect as if the references to vouchers supplied before, not redeemed before, or supplied after, 1 July 2000 were references to vouchers supplied before, not redeemed before, or supplied after, the end of the transition trading period (as the case requires). History S 6A(2) amended by No 101 of 2006, s 3 and Sch 5 item 8, by repealing paras (c) to (e), effective 14 September 2006. For application and saving provisions see history note for s 5(3). Paras (c) to (e) formerly read: (c) subsection 16(3A) has effect as if the reference to the amount of sales tax borne changing after 1 July 2000 were a reference to that amount changing after the end of the transition trading period; and (d) paragraph 17(1)(b) has effect as if the reference to applying the goods on or after 1 July 2000 were a reference to applying the goods after the end of the transition trading period; and (e) paragraph 17(3)(b) has effect as if the reference to ceasing to be registered on or after 1 July 2000 were a reference to ceasing to be registered after the end of the transition trading period; and

(3) This section does not apply if, but for this section, the supply would be input taxed. (4) In this section: transition trading period means the period ending: (a) at the first time after 30 June 2000 that the part of the entity’s enterprise through which the supply in question was made was not open for business; or (b) at: (i) 6 am on 1 July 2000; or (ii) if the entity has chosen to stop the application of this section at an earlier time on that day — the time so chosen; whichever occurs sooner. History S 6A inserted by No 92 of 2000, s 3 and Sch 10A item 2, effective 30 June 2000.

Part 2 — Start of GST 7 Start of GST (1) GST is only payable on a supply or importation to the extent that it is made on or after 1 July 2000. Note: GST may not apply to supplies during trading periods spanning midnight on 30 June 2000: see section 6A. History S 7(1) amended by No 92 of 2000, s 3 and Sch 10A item 3, by inserting the Note at the end, effective 30 June 2000.

(2) An entitlement to an input tax credit only arises on an acquisition or importation to the extent that it is made on or after 1 July 2000. Note: There are special rules about input tax credits for motor vehicles etc.: see section 20.

8 Effect on sales tax 8 (Repealed by No 101 of 2006) History S 8 repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 8 formerly read: 8 Effect on sales tax (1) No sales tax is payable on an assessable dealing to the extent that a supply or importation in respect of the dealing is made on or after 1 July 2000. Note 1: If sales tax has been paid, a credit will arise for the amount overpaid, to the extent that the claimant has not passed it on: see CR1 in Table 3 in Schedule 1 to the Sales Tax Assessment Act 1992. Note 2: For the end of sales tax generally, see the A New Tax System (End of Sales Tax) Act 1999. Note 3: Sales tax may still apply to supplies during trading periods spanning midnight on 30 June 2000: see section 6A. S 8(1) amended by No 92 of 2000, s 3 and Sch 10A item 4, by inserting Note 3, effective 30 June 2000.

(2) Despite the A New Tax System (End of Sales Tax) Act 1999, if: (a) all or part of a supply or importation in respect of an assessable dealing is made before that Act commences (even if it is also made before this Act commences); and (b) the time of the dealing is on or after 1 July 2000; for the purpose of determining the extent (if any) to which sales tax is payable on the dealing, the time of the dealing is taken to be immediately before that Act commences.

9 GST registration before 1 July 2000 (1) Parts 2-5 and 4-5 of the GST Act, and any other provisions of the GST law so far as they relate to registration, apply on and after the day determined by the Commissioner (even if that day is before the commencement of the GST Act). Note: From that day, you may apply to be registered if you are entitled to do so under section 23-10 of the GST Act.

(2) However, you are not required to be registered before 1 June 2000. Example: On 1 May 2000, you start carrying on a business whose annual turnover meets the registration turnover threshold. Although you would normally be required to apply within 21 days, you can apply anytime before 1 June 2000. But if instead you start carrying on a

business on 20 May, you have until 10 June (21 days later) to apply to be registered.

10 Invoice or consideration before 1 July 2000 10 If, before 1 July 2000: (a) any consideration is received in connection with a supply, or provided in connection with an acquisition, that you will make on or after that day; or (b) an invoice is issued relating to a supply or acquisition that you will make on or after that day; for the purposes of determining the tax period to which GST or input tax credits are attributable, the consideration is taken to have been received or provided, or invoice taken to have been issued, during your first tax period after that day. Note: Division 29 of the GST Act contains rules about attributing GST and input tax credits to tax periods.

11 Supply of rights exercisable on or after 1 July 2000 (1) A supply of a right that has been or is granted on or after 2 December 1998 (other than a supply of a right granted on or after 1 July 2000) is taken to be a supply made on or after 1 July 2000 if, and to the extent that, the right could reasonably be expected to be exercised on or after 1 July 2000. (1A) However, this section does not apply to: (a) a supply to which section 12 applies; or (b) a supply of a right that is an option to purchase, under a hire purchase agreement, goods hired under that agreement; or (c) a supply of a right to use software if: (i) the value of the right was included in the price of the software; and (ii) the right to use the software is for an indefinite period. History S 11(1A) amended by No 92 of 2000, s 3 and Sch 1 item 14, by inserting para (a), effective 9 July 1999. S 11(1A) amended by No 177 of 1999, s 3 and Sch 2 item 1, by repealing para (a), effective 9 July 1999. Para (a) formerly read: (a) a supply of a warranty (whether express, implied or required by law) that relates to goods or a service, if the value of the warranty was included in the price of the goods or service; or S 11(1A) inserted by No 176 of 1999, s 3 and Sch 6 item 2, effective 1 July 2000.

(1B) This section does not apply to: (a) a supply of a long-term lease made before 1 July 2000; or (b) a supply of a voucher made before 1 July 2000 if, on redemption of the voucher, the holder of the voucher is entitled to supplies up to a monetary value stated on the voucher. History S 11(1B) inserted by No 177 of 1999, s 3 and Sch 2 item 2, effective 9 July 1999.

(2) The Commissioner may make a written ruling determining methods for working out the extent to which a right could reasonably be expected to be exercised on or after 1 July 2000 where that extent is not readily ascertainable. (3) This section does not affect the operation of section 13. (4) If this section has an effect in relation to a supply, it has a corresponding effect in relation to the acquisition to which the supply relates.

History S 11(4) substituted by No 177 of 1999, s 3 and Sch 2 item 3, effective 9 July 1999. S 11(4) formerly read: (4) In this section: [warranty ] , in relation to goods or a service, means an undertaking or obligation in relation to: (a) the quality, performance or characteristics of the goods or service; or (b) the provision of services that are or may at any time be required in respect of the goods or service; or (c) the supply of parts that are or may at any time be required for the goods; given or made in connection with the supply of the goods or service. S 11(4) inserted by No 176 of 1999, s 3 and Sch 6 item 3, effective 9 July 1999.

Part 3 — Agreements spanning 1 July 2000 Division 1 — General History Div 1 inserted by No 10 of 2005, s 3 and Sch 1 item 12, effective 22 February 2005.

12 Progressive or periodic supplies (1) This section applies if: (a) you make a supply under an agreement, or an enactment, that provides (expressly or impliedly) that the thing supplied is to be supplied: (i) for a period; or (ii) progressively over a period; whether or not at regular intervals; and (b) that period begins before 1 July 2000 and ends on or after 1 July 2000. Note: Section 11 does not apply to supplies covered by this section: see paragraph 11(1A)(a). History S 12(1) amended by No 92 of 2000, s 3 and Sch 11 item 15, by inserting the Note at the end, effective 9 July 1999.

(1A) However, this section does not apply to a supply of a warranty (whether express, implied or required by law) that relates to goods or a service, if the value of the warranty was included in the price of the goods or service. History S 12(1A) inserted by No 177 of 1999, s 3 and Sch 2 item 4, effective 9 July 1999.

(2) For the purposes of this Act, the supply is taken to be made continuously and uniformly throughout that period. (3) For the purposes of this section, a supply by way of lease, hire or similar arrangement is taken to be a supply for the period of the lease, hire or arrangement. (4) This section does not apply to a supply of a long-term lease made before 1 July 2000. History S 12(4) inserted by No 177 of 1999, s 3 and Sch 2 item 5, effective 9 July 1999.

(5) In this section: warranty, in relation to goods or a service, means an undertaking or obligation in relation to: (a) the quality, performance or characteristics of the goods or service; or (b) the provision of services that are or may at any time be required in respect of the goods or service; or (c) the supply of parts that are or may at any time be required for the goods; given or made in connection with the supply of the goods or service. History

S 12(5) inserted by No 177 of 1999, s 3 and Sch 2 item 5, effective 9 July 1999.

(6) If this section has an effect in relation to a supply, it has a corresponding effect in relation to the acquisition to which the supply relates. History S 12(6) inserted by No 177 of 1999, s 3 and Sch 2 item 5, effective 9 July 1999.

13 Existing agreements: no opportunity to review (1) This section applies if: (a) a written agreement specifically identifies a supply and identifies the consideration in money, or a way of working out the consideration in money, for the supply; and (b) the agreement was made before the day on which this Act received the Royal Assent. (2) The supply is GST-free to the extent that it is made before the earlier of the following: (a) 1 July 2005; (b) if a review opportunity arises on or after the day of Royal Assent — when that opportunity arises. (3) If all of the consideration was paid before 2 December 1998, the supply is also GST-free to the extent it is made on or after 1 July 2005 but before a review opportunity has arisen as mentioned in paragraph (2)(b). (4) However, if the recipient of the supply would not be entitled to a full input tax credit for it, treat the references in paragraphs (1)(b) and (2)(b) to the day of Royal Assent as references instead to 2 December 1998. (4A) For the purposes of this section, an untaxable Commonwealth entity is to be treated as if it were entitled or not entitled to a full input tax credit (whichever is relevant) if it would be so entitled or not entitled if it were an entity other than an untaxable Commonwealth entity. History S 13(4A) amended by No 58 of 2006, s 3 and Sch 7 item 16, by substituting “an untaxable Commonwealth entity” for “a Commonwealth entity” (wherever occurring), effective 22 June 2006. S 13(4A) inserted by No 176 of 1999, s 3 and Sch 6 item 4, effective 9 July 1999.

(4B) If: (a) a change is made to the consideration for supplies that are specifically identified by an agreement of the kind referred to in subsection (1); and (b) the change is made after the commencement of this subsection; and (c) the change applies to supplies made before 1 July 2005; supplies that are specifically identified by the agreement are not GST-free under this section to the extent that the supplies are made on or after the day on which the change takes effect. History S 13(4B) inserted by No 10 of 2005, s 3 and Sch 1 item 13, effective 22 February 2005.

(4C) Whether a supply made before 1 July 2005 is GST-free under this section is not affected by: (a) a change (made after the commencement of this subsection), whether agreed to before, on or after 1 July 2005, to the consideration for supplies made on or after 1 July 2005 that are specifically identified by an agreement; or (b) the carrying out, whether before, on or after 1 July 2005, of any of the processes referred to in Subdivision C of Division 2 in relation to supplies made on or after 1 July 2005 that are specifically

identified by an agreement. History S 13(4C) inserted by No 10 of 2005, s 3 and Sch 1 item 13, effective 22 February 2005.

(4D) In subsections (4B) and (4C): change , to the consideration for a supply, means a change to that consideration (including a change to the method by which the consideration is worked out) not provided for in an agreement of the kind referred to in subsection (1). History S 13(4D) inserted by No 10 of 2005, s 3 and Sch 1 item 13, effective 22 February 2005.

(5) In this section: review opportunity , for an agreement to which this section applies, means an opportunity that arises under the agreement: (a) for the supplier under the agreement (acting either alone or with the agreement of one or more of the other parties to the agreement) to change the consideration directly or indirectly because of the imposition of GST; or (b) for the supplier under the agreement (acting either alone or with the agreement of one or more of the other parties to the agreement) to conduct, on or after 1 July 2000, a general review, renegotiation or alteration of the consideration; or (c) for the supplier under the agreement (acting either alone or with the agreement of one or more of the other parties to the agreement) to conduct, before 1 July 2000, a general review, renegotiation or alteration of the consideration that takes account of the imposition of the GST. History S 13(5) amended by No 176 of 1999, s 3 and Sch 6 items 5 and 6, by inserting ``, on or after 1 July 2000,'' after ``conduct'' in para (b) and inserting para (c), effective 9 July 1999.

14 Rights granted for life (1) This section applies if: (a) you supply services or any other things (other than goods or real property) under an agreement or enactment; and (b) the agreement or enactment provides (expressly or impliedly) that a right is to be granted or exercisable for the rest of an individual's life; and (c) the right is granted or first exercisable before 1 July 2000. (2) To the extent that the supply is constituted by the supply of the right, so much of the supply as is made before 1 July 2000 is instead taken, for the purposes of this Act, to be made on 1 July 2000. History S 14(2) substituted by No 177 of 1999, s 3 and Sch 2 item 6, effective 9 July 1999. S 14(2) formerly read: (2) For the purposes of this Act, so much of the supply as is made before 1 July 2000 is instead taken to be made on 1 July 2000.

(3) However, in the case of an agreement entered into before 2 December 1998 that is also covered by section 13: (a) subsections 13(2) and (3) do not apply; and (b) instead, the supply is GST-free to the extent that the consideration for the supply is paid before

the earlier of the following: (i) 1 July 2005; (ii) if a review opportunity as mentioned in paragraph 13(2)(b) arises — when that opportunity arises. (4) If: (a) an agreement is for the supply of a life membership; and (b) the entity to which the supply is made would be entitled to a full input tax credit for it; subsection (3) has effect as if the reference to 2 December 1998 were a reference to 8 July 1999. History S 14(4) inserted by No 176 of 1999, s 3 and Sch 6 item 7, effective 9 July 1999.

(5) For the purposes of this section, an untaxable Commonwealth entity is to be treated as if it were entitled or not entitled to a full input tax credit (whichever is relevant) if it would be so entitled or not entitled if it were an entity other than an untaxable Commonwealth entity. History S 14(5) amended by No 58 of 2006, s 3 and Sch 7 item 17, by substituting “an untaxable Commonwealth entity” for “a Commonwealth entity” (wherever occurring), effective 22 June 2006. S 14(5) inserted by No 176 of 1999, s 3 and Sch 6 item 7, effective 9 July 1999.

(6) If this section has an effect in relation to a supply, it has a corresponding effect in relation to the acquisition to which the supply relates. History S 14(6) inserted by No 177 of 1999, s 3 and Sch 2 item 7, effective 9 July 1999.

15 Funeral agreements (1) If, before 1 July 2000, you enter, or have entered, into an agreement for a supply consisting of the provision of a funeral (or a right to the provision of a funeral): (a) section 11 and this Part (apart from this section) do not apply; and (b) the supply of any right under the agreement relating to the provision of a funeral is taken to be a supply made on or after 1 July 2000 only if the funeral is provided on or after that day. (2) If you entered into the agreement before 1 December 1999 and the funeral is provided on or after 1 July 2000, the supply is GST-free to the extent that the consideration for the supply is paid before 1 July 2005. History S 15(2) substituted by No 92 of 2000, s 3 and Sch 11 item 16, effective 9 July 1999. S 15(2) formerly read: (2) If you entered into the agreement before 1 December 1999 and the funeral is provided on or after 1 July 2000, the supply is GST-free to the extent that the consideration for the supply is paid before the earlier of the following: (a) 1 July 2005; (b) if a review opportunity (within the meaning of subsection 13(5)) arises — when that opportunity arises. S 15 substituted by No 177 of 1999, s 3 and Sch 2 item 8, effective 9 July 1999. S 15 formerly read: 15 Funeral agreements made before 2 December 1998 If, before 2 December 1998, you entered into an agreement for a supply consisting of the provision of a funeral and the agreement is covered by section 13: (a) subsections 13(2) and (3) do not apply; and (b) instead, the supply is GST-free to the extent that the consideration for the supply is paid before the earlier of the following: (i) 1 July 2005;

(ii) if a review opportunity as mentioned in paragraph 13(2)(b) arises — when that opportunity arises.

Division 2 — Agreements also spanning 1 July 2005 History Div 2 inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

Subdivision A — Introduction History Subdiv A inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15A Explanation of this Division (1) This Division provides for the payment of GST on taxable supplies made on or after 1 July 2005 that would have been GST-free under section 13 if they had been made immediately before 1 July 2005. (2) The following diagram shows how, as a result of this Division and the GST law in general, each of the 3 possible ways to treat the GST on such a taxable supply will apply in particular cases.

History S 15A inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15B Definitions 15B In this Division: applicable day , for a supply, has the meaning given by subsection 15C(2). arbitrated offer has the meaning given by section 15J. arbitrator means a person or body specified in, or included in a class of persons or bodies specified in, the regulations. change , to the consideration for a supply, includes a change to the method by which the consideration is worked out. History S 15B inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

Subdivision B — Payment of GST payable by recipients of supplies History Subdiv B inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15C GST payable by recipients of supplies (1) To the extent that a taxable supply is made on or after the applicable day for the supply under subsection (2), the GST on the supply is payable by the recipient of the supply, and is not payable by the supplier, if: (a) the supply is specifically identified by an agreement: (i) that is of the kind referred to in subsection 13(1); and (ii) that does not provide that the consideration for the supply is not to be changed to take account of GST or similar value added tax imposed on the supply; and (b) had the supply been made immediately before 1 July 2005, it would have been GST-free under section 13; and (c) either: (i) the recipient notifies the supplier in writing that the recipient elects to pay the GST on the supply; or (ii) the recipient has failed to accept an arbitrated offer by the supplier to change the consideration for supplies that are made on or after 1 July 2005 and that are specifically identified by the agreement. (2) The applicable day for the supply is: (a) if subparagraph (1)(c)(i) applies: (i) the day on which the recipient notifies the supplier as mentioned in that subparagraph; or (ii) 1 July 2005; whichever is later; or (b) if subparagraph (1)(c)(ii) applies: (i) the day on which the recipient fails to accept an arbitrated offer as mentioned in that subparagraph; or

(ii) 1 July 2005; whichever is later. (3) Subsection (1) does not apply if: (a) before either of the events referred to in paragraph (1)(c) happens, the supplier and the recipient agree (whether or not an arbitrated offer is made) to change the consideration for supplies that are made on or after 1 July 2005 and that are specifically identified by the agreement; or (b) subsection 13(3) applies to the supply. (4) For the purposes of subparagraph (1)(c)(ii), the recipient is taken to have failed to accept the offer referred to in that subparagraph if: (a) the recipient gives to the supplier a written rejection of the offer; or (b) the final offer period referred to in section 15M expires without the recipient having notified the supplier that the recipient accepts the offer. Note: If an offer is accepted, any GST on the supply will be payable by the supplier, on the basis of the consideration as changed, in accordance with the GST Act: see in particular Division 19 of that Act.

(5) For the purposes of subparagraph (2)(b)(i), the day on which the recipient fails to accept an arbitrated offer is: (a) the day applicable under paragraph (4)(a) or (b); or (b) if a day is applicable under both of those paragraphs — the earlier of those days. (6) To avoid doubt, the fact that the GST on the supply is payable by the recipient does not affect any entitlement of the recipient to an input tax credit for the acquisition to which the supply relates. (7) An election referred to in subparagraph (1)(c)(i) cannot be revoked. (8) This section has effect despite section 9-40 of the GST Act (which is about liability for the GST on taxable supplies). History S 15C inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15D Amounts of GST (1) If GST is payable by the recipient of the taxable supply because of this Division, the amount of GST on the supply is 10% of the price of the supply to the extent that it is made on or after the applicable day for the supply. (2) If the supplier and the recipient are associates and: (a) the supply is without consideration; or (b) the consideration for the supply is less than the GST exclusive market value of the supply; the reference in subsection (1) to the price of the supply is taken to be a reference to the GST exclusive market value of the supply. (3) Subsection (2) does not apply if: (a) the recipient acquires the thing supplied solely for a creditable purpose; and (b) the recipient is registered or required to be registered. (4) This section has effect despite section 9-70 of the GST Act (which is about the amount of GST on taxable supplies). History S 15D inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15E Rules for recipients who are not registered or required to be registered (1) This section has effect if: (a) you are the recipient of any taxable supplies for which the GST is payable by you because of this Division; and (b) you are not registered or required to be registered.

Tax periods (2) Despite section 7-10 of the GST Act, you have tax periods applying to you. (3) Subsection 27-40(1A) of the GST Act (which is about an entity ceasing to carry on any enterprise) does not apply to you.

GST returns (4) Division 31 of the GST Act applies to you as if you were registered or required to be registered. History S 15E inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15F Rule for recipients whose registration is cancelled (1) This section has effect if: (a) you are the recipient of any taxable supplies for which the GST is payable by you because of this Division; and (b) your registration is cancelled. (2) Subsection 27-40(2) of the GST Act (which is about the effect of an entity's registration being cancelled) has effect but only in relation to your liabilities and entitlements to input tax credits that arise otherwise than because of this Division. History S 15F inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15G Bad debts (1) This section has effect if: (a) you are the recipient of a taxable supply for which the GST is payable by you because of this Division; and (b) the whole or part of the consideration for the supply has not been received by the supplier; and (c) the supplier writes off as bad the whole or a part of the debt, or the whole or a part of the debt has been overdue for 12 months or more. (2) Section 21-5 of the GST Act does not apply to the taxable supply. (3) Instead, you have a decreasing adjustment equal to 10% of the amount written off, or 10% of the amount that has been overdue for 12 months or more, as the case requires. However, you cannot have an adjustment under this section if you account on a cash basis. (4) You have an increasing adjustment if: (a) you were the recipient of a taxable supply in relation to which you had a decreasing adjustment under subsection (3); and

(b) you subsequently pay to the supplier the whole or a part of the amount written off, or the whole or a part of the amount that has been overdue for 12 months or more, as the case requires. The amount of the increasing adjustment is 10% of the amount paid. History S 15G inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15H Tax invoices and adjustment notes (1) If the GST on a taxable supply is payable by the recipient of the supply because of this Division: (a) the supplier is not required to issue a tax invoice for the supply; and (b) the supplier is not required to issue an adjustment note for an adjustment that arises from an adjustment event relating to the taxable supply. (2) Subsection (1) has effect despite sections 29-70 and 29-75 of the GST Act (which are about the requirement to issue tax invoices and adjustment notes). (3) If the GST on a taxable supply is payable by the recipient of the supply because of this Division, subsection 29-10(3) of the GST Act (which is about attributing input tax credits) does not apply to the creditable acquisition constituted by that taxable supply. (4) If the GST on a taxable supply is payable by the recipient of the supply because of this Division, subsection 29-20(3) of the GST Act (which is about attributing adjustments) does not apply to an adjustment that arises from an adjustment event relating to the taxable supply. History S 15H inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15I Attributing the GST (1) To the extent that the recipient of a taxable supply who is liable for the GST on the supply because of this Division would, apart from this section, attribute that GST to a tax period ending before the applicable day for the supply, the recipient must instead attribute that GST to the first tax period starting on or after the applicable day for the supply. (2) Subsection (1) has effect subject to Division 156 of the GST Act (which is about supplies and acquisitions made on a progressive or periodic basis). (3) This section has effect despite section 29-5 of the GST Act (which is about attributing the GST). History S 15I inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15IA Application of section 105-55 in Schedule 1 to the Taxation Administration Act 1953 15IA (Repealed by No 39 of 2012) History S 15IA repealed by No 39 of 2012, s 3 and Sch 1 item 246, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 15IA formerly read: 15IA Application of section 105-55 in Schedule 1 to the Taxation Administration Act 1953 15IA Section 105-55 in Schedule 1 to the Taxation Administration Act 1953 does not apply to a refund under section 35-5 of the GST Act in respect of a tax period to the extent that the refund arises because:

(a) the GST on a taxable supply was attributable to that tax period and was payable by the supplier; and (b) the recipient of the supply becomes liable for the GST on the supply because of section 15C of this Act. S 15IA amended by No 73 of 2006, s 3 and Sch 5 item 138, by substituting “Section 105-55 in Schedule 1 to” for “Subsection 36(1)”, effective 1 July 2006. S 15IA inserted by No 10 of 2005, s 3 and Sch 1 item 15, applicable to tax periods starting on or after 1 July 2000.

Subdivision C — Arbitrated offers History Subdiv C inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15J Arbitrated offers 15J An offer (the final offer) to change the consideration for supplies, that are made on or after 1 July 2005 and that are specifically identified by an agreement of a kind referred to in subsection 13(1), is an arbitrated offer if: (a) the supplier has, in accordance with section 15K, made an offer (the initial offer) to the recipient of the supplies to change the consideration; and (b) change to the consideration has been arbitrated in accordance with section 15L; and (c) the supplier makes the final offer in accordance with section 15M. History S 15J inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15K Initial offer (1) The initial offer: (a) must be in writing; and (b) must set out a change to the consideration for the supplies; and (c) must state the period (the initial offer period) for which the offer remains open. (2) The initial offer period must be a period of at least 28 days after the supplier gives the initial offer to the recipient. History S 15K inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15L Arbitration (1) Change to the consideration must be arbitrated as follows: (a) the supplier must apply to an arbitrator for the appointment of an assessor to determine an appropriate change to the consideration; (b) the arbitrator must appoint as an assessor a person whom the arbitrator is satisfied: (i) is suitably qualified to determine an appropriate change to the consideration; and (ii) is independent of both the supplier and the recipient; (c) in determining an appropriate change, the assessor must only take into account the impact of the New Tax System changes on the supplier’s cost and expenses; (d) the assessor’s determination of an appropriate change must be made within 28 days of the end of the offer period and:

(i) be in writing, signed and dated by the assessor; or (ii) be in the form specified in the regulations. (2) The supplier must not apply under paragraph (1)(a) until after: (a) the end of the initial offer period; or (b) the recipient gives to the supplier a written rejection of the initial offer; whichever happens earlier. (3) In this section: New Tax System changes means the following: (a) the amendment of the former Sales Tax (Exemptions and Classifications) Act 1992 made by this Act; (b) the ending of sales tax, as provided for in the former A New Tax System (End of Sales Tax) Act 1999; (c) the imposition of GST; (d) any other changes (including changes to Commonwealth, State or Territory laws) prescribed by the regulations for the purposes of this definition. History Definition of “New Tax System changes” substituted by No 111 of 2009, s 3 and Sch 1 item 24, effective 17 November 2009. The definition formerly read: [New Tax System changes ] has the same meaning as in Part VB of the Trade Practices Act 1974. S 15L inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

15M Final offer (1) The final offer: (a) must be in writing; and (b) must set out as a change to the consideration the assessor's determination of an appropriate change; and (c) must state the period (the final offer period) for which the offer remains open. (2) The final offer period must be a period of at least 21 days after the supplier gives the final offer to the recipient. History S 15M inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

Part 4 — Stock on hand on 1 July 2000 16 Special GST credit for sales tax paid on stock 16 (Repealed by No 101 of 2006) History S 16 repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16 formerly read: 16 Special GST credit for sales tax paid on stock (1) You are entitled to a special credit for GST purposes if: (a) you are registered as at 1 July 2000; and (b) you have on hand, at the start of 1 July 2000, goods you acquired or imported that are held for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business. Note: In some cases relating to alcoholic beverages, subsections 16A(3) and 16B(3) prevent special credits arising. S 16(1) amended by No 177 of 1999, s 3 and Sch 2 item 9, by inserting the Note, effective 9 July 1999.

(2) However, this section does not apply to the following: (a) second-hand goods, unless: (i) you imported them; and (ii) nobody was entitled to quote under the Sales Tax Assessment Act 1992 for the importation; and (iii) you did not hold the goods, at any time prior to 1 July 2000, for a purpose other than for sale or exchange in the ordinary course of business. (b) goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992, if those goods are opened stock; (c) wine within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999. S 16(2) amended by No 177 of 1999, s 3 and Sch 2 items 10 and 11, by inserting “, if those goods are opened stock” in para (b) and inserting para (c), effective 9 July 1999. S 16(2) amended by No 176 of 1999, s 3 and Sch 6 item 8, by substituting para (a), effective 9 July 1999. Para (a) formerly read: (a) second-hand goods (unless you imported them and nobody was entitled to quote under the Sales Tax Assessment Act 1992 for the importation);

(3) The amount of the special credit is equal to the amount of sales tax that you have borne in respect of the goods. Note: In some cases relating to alcoholic beverages, subsections 16A(2) and 16B(2) reduce the amounts of special credits. S 16(3) amended by No 177 of 1999, s 3 and Sch 2 item 12, by inserting the Note, effective 9 July 1999.

(3A) However, if the amount of sales tax you have borne in respect of the goods changes after 1 July 2000, the amount of the special credit changes accordingly. S 16(3A) inserted by No 177 of 1999, s 3 and Sch 2 item 13, effective 9 July 1999.

(4) The special credit is treated as though it were an input tax credit attributable to any one tax period of your choice. However, you are not entitled to it unless you separately identify it in a GST return that you lodge for a tax period that ends before 7 January 2001. S 16(4) amended by No 177 of 1999, s 3 and Sch 2 item 14, by substituting “for a tax period that ends before 7 January 2001” for “before 22 January 2001”, effective 9 July 1999.

(4A) If the amount of the special credit changes under subsection (3A) after you lodged that return, you must lodge with the Commissioner an amended GST return for that tax period. You must lodge it on or before the 21st day of the month following the end of the tax period in which the change happens. S 16(4A) substituted by No 177 of 1999, s 3 and Sch 2 item 15, effective 9 July 1999. S 16(4A) formerly read: (4A) The special credit is treated as though it were an input tax credit for the purposes of the Income Tax Assessment Act 1997 (see Division 27 and sections 110-45 and 110-50). S 16(4A) inserted by No 176 of 1999, s 3 and Sch 6 item 9, effective 9 July 1999.

(5) The Commissioner may make a written ruling determining methods for working out the amount of sales tax that you have borne in respect of specified goods in cases where that amount is not readily ascertainable.

Note: Goods may be specified by name, by inclusion in a specified class or in any other way.

16A Special GST credit for certain alcoholic beverages on which duty has increased 16A (Repealed by No 101 of 2006) History S 16A repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16A formerly read: 16A Special GST credit for certain alcoholic beverages on which duty has increased (1) This section applies to goods if: (a) you are entitled to a special credit under section 16 in respect of the goods (or would be so entitled apart from subsection (3) of this section); and (b) they are goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992; and (c) either: (i) an amount of excise duty or customs duty (the old duty amount) in respect of the goods was paid before 1 July 2000; or (ii) the goods were delivered into home consumption before 1 July 2000 under a permission given under subsection 61C(1) of the Excise Act 1901 or granted under subsection 69(3) of the Customs Act 1901, and an amount of excise duty or customs duty (the old duty amount) was or is payable in respect of the goods; and (d) were excise duty or customs duty (whichever is applicable) instead to become payable on the goods immediately after 1 July 2000, the amount of that duty (the new duty amount) would be greater than the old duty amount. (2) The amount of the special credit in respect of the goods is reduced by an amount equal to the difference between the new duty amount and the old duty amount. (3) However, there is no special credit in respect of the goods if the difference between the new duty amount and the old duty amount equals or exceeds what would (apart from this section) be the amount of the special credit. S 16A inserted by No 177 of 1999, s 3 and Sch 2 item 16, effective 9 July 1999.

16AB Special GST credit for certain alcoholic beverages on which duty has decreased 16AB (Repealed by No 101 of 2006) History S 16AB repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16AB formerly read: 16AB Special GST credit for certain alcoholic beverages on which duty has decreased (1) This section applies to goods if: (a) you are entitled to a special credit under section 16 in respect of the goods; and (b) they are goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992; and (c) either: (i) an amount of excise duty or customs duty (the old duty amount) in respect of the goods was paid before 1 July 2000; or (ii) the goods were delivered into home consumption before 1 July 2000 under a permission given under subsection 61C(1) of the Excise Act 1901 or granted under subsection 69(3) of the Customs Act 1901, and an amount of excise duty or customs duty (the old duty amount) was or is payable in respect of the goods; and (d) were excise duty or customs duty (whichever is applicable) instead to become payable on the goods immediately after 1 July 2000, the amount of that duty (the new duty amount) would be less than the old duty amount. (2) The amount of the special credit in respect of the goods is increased by an amount equal to the difference between the old duty amount and the new duty amount. S 16AB inserted by No 92 of 2000, s 3 and Sch 10 item 1A, effective 9 July 1999.

16B Special GST credit for certain alcoholic beverages on which duty would not previously have been paid

16B (Repealed by No 101 of 2006) History S 16B repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16B formerly read: 16B Special GST credit for certain alcoholic beverages on which duty would not previously have been paid (1) This section applies to goods if: (a) you are entitled to a special credit under section 16 in respect of the goods (or would be so entitled apart from subsection (3) of this section); and (b) they are goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992; and (c) immediately before 1 July 2000, the goods were not: (i) excisable goods (within the meaning of the Excise Act 1901); or (ii) goods of a kind in respect of which customs duty was imposed by the Parliament, or goods the subject of a Customs Tariff or Customs Tariff proposed in the Parliament; and (d) at the start of 1 July 2000, the goods became goods of a kind referred to in subparagraph (c)(i) or (ii). S 16B(1) amended by No 92 of 2000, s 3 and Sch 10 item 1B, by substituting ``at the start of'' for ``immediately after'' in para (d), effective 9 July 1999.

(2) The amount of the special credit in respect of the goods is reduced by an amount (the new duty amount) equal to what would be the excise duty or customs duty (whichever is applicable) in respect of the goods if that duty were to become payable immediately after 1 July 2000. (3) However, there is no special credit in respect of the goods if the new duty amount equals or exceeds what would (apart from this section) be the amount of the special credit. (4) To avoid doubt, goods that are subject to a ``free'' rate of duty, or which, under a Customs Tariff proposed in the Parliament, would be subject to a ``free'' rate of duty, are not goods of a kind referred to in subparagraph (1)(c)(ii). S 16B inserted by No 177 of 1999, s 3 and Sch 2 item 16, effective 1 July 2000.

16C Special petroleum credits 16C (Repealed by No 101 of 2006) History S 16C repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16C formerly read: 16C Special petroleum credits (1) You are entitled to a special petroleum credit if: (a) you are registered as at 1 July 2000; and (b) you have on hand, at the start of 1 July 2000, goods you acquired or imported that are held for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and (c) the goods are petroleum products of a kind specified in the regulations; and (d) either: (i) an amount of excise duty or customs duty (the old duty amount) in respect of the goods was paid before 1 July 2000; or (ii) the goods were delivered into home consumption before 1 July 2000 under a permission given under subsection 61C(1) of the Excise Act 1901 or granted under subsection 69(3) of the Customs Act 1901, and an amount of excise duty or customs duty (the old duty amount) was or is payable in respect of the goods; and (e) were excise duty or customs duty (whichever is applicable) instead to become payable on the goods after 1 July 2000, the amount of that duty (the new duty amount) would be less than the old duty amount. (2) The amount of the special petroleum credit in respect of the goods is an amount equal to the difference between the old duty amount and the new duty amount. (3) The Commissioner must, on behalf of the Commonwealth, pay the special petroleum credit to you or, as provided in the regulations, to another person on your behalf. The payment must be made within the period and in the manner specified in the regulations. S 16C inserted by No 177 of 1999, s 3 and Sch 2 item 16, effective 9 July 1999.

17 Stock later applied for private or domestic purpose (1) If:

(a) you have on hand, at the start of 1 July 2000, assessable goods that are held for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and (b) on or after 1 July 2000, you apply the goods to any extent for a private or domestic purpose; and (c) you are registered, or required to be registered, when you apply the goods; you are taken, for the purposes of the GST law, to have made a taxable supply that is attributable to the tax period during which you apply the goods. (2) The value of the supply is the market value of the goods (to the extent that they are applied for that purpose) when they were applied. (3) If: (a) you have on hand, at the start of 1 July 2000, assessable goods that are held for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and (b) on or after 1 July 2000, you cease to be registered; and (c) you still hold the goods at the time of the cessation; you are taken, for the purposes of the GST law, to have made a taxable supply that is attributable to the tax period that was in progress immediately before the cessation. (4) The value of the supply is the market value of the goods as at the time of the cessation. (5) In this section: assessable goods has the same meaning as in the former Sales Tax Assessment Act 1992. History S 17(5) inserted by No 101 of 2006, s 3 and Sch 5 item 10, effective 14 September 2006. For application and saving provisions see history note for s 5(3).

18 Second-hand goods (1) Division 66 of the GST Act applies to second-hand goods you acquired before 1 July 2000 only if: (a) you held them at the start of that day for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and (b) you had not previously held them for any other purpose. History S 18(1) substituted by No 177 of 1999, s 3 and Sch 2 item 17, effective 9 July 1999. S 18(1) formerly read: (1) Division 66 of the GST Act applies to second-hand goods you acquired before 1 July 2000 only if you held them at the start of that day for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business.

(1A) However, if: (a) because of this section, you are entitled to an input tax credit for an acquisition of second-hand goods; and (b) the *consideration for the acquisition was $300 or less; the input tax credit is treated as though it were an input tax credit attributable to any one tax period of your choice. History S 18(1A) inserted by No 177 of 1999, s 3 and Sch 2 item 17, effective 9 July 1999.

(2) This section does not apply to second-hand goods in respect of which you are entitled to a special credit under former section 16.

History S 18(2) amended by No 101 of 2006, s 3 and Sch 5 item 11, by amending the reference to a repealed inoperative provision, effective 14 September 2006. For application and saving provisions see history note for s 5(3).

Part 5 — Special transitional rules 19 Construction agreements made before 1 July 2000 (1) This section applies to the extent that a supply of goods or real property is the construction, major reconstruction, manufacture or extension of a building or of a civil engineering work by the supplier, and the goods or real property are: (a) supplied in accordance with a written agreement made before 1 July 2000; and (b) made available to the recipient on or after 1 July 2000. (2) The value of all work and materials permanently incorporated in or affixed on the site of the building or civil engineering work in accordance with the agreement must be determined, as at the start of 1 July 2000. (3) GST is only payable on the supply to the extent that the price of the supply (less the amount of any GST payable on the supply) exceeds the value determined under subsection (2). Note: Division 29 of the GST Act and section 10 of this Act contain rules about attributing the GST to tax periods. History S 19(3) amended by No 156 of 2000, s 3 and Sch 6 item 41, by substituting ``price of the supply (less the amount of any GST payable on the supply)'' for ``value of the supply'', effective 1 July 2000.

(4) This section only applies to the extent that the value mentioned in subsection (2) is determined: (a) in a manner specified by the Commissioner; and (b) on or before the end of the supplier's first tax period after 1 July 2000, or a later day allowed by the Commissioner. (5) If section 13 applies to the agreement, treat the references to 1 July 2000 in subsections (2) and (4) of this section and in section 10 as references instead to the earlier of the following: (a) 1 July 2005; (b) the time when a review opportunity as mentioned in paragraph 13(2)(b) first arises.

19A Sales of motor vehicles held under operating leases since 2 December 1998 (1) If, in relation to a supply of a motor vehicle, all of the following conditions are met, the supplier of the vehicle is entitled to a special credit equal to 1/11 of the price of the supply: (a) the supply is the first sale of the motor vehicle to take place on or after 1 July 2000; (b) the supplier was, immediately before the sale, the lessor of the motor vehicle under an operating lease; (c) the supplier bought the motor vehicle before 2 December 1998 for the purpose of leasing it under an operating lease; (d) the motor vehicle has been the subject of sales tax. (2) The special credit is treated as though it were an input tax credit attributable to any one tax period of your choice. (3) In this section: operating lease means a lease under which the lessor effectively retains substantially all risks and benefits incidental to the ownership of the motor vehicle. History

S 19A inserted by No 176 of 1999, s 3 and Sch 6 item 10, effective 9 July 1999.

19B Sales etc. of cars held on 1 July 2000 for the purpose of rental 19B (Repealed by No 101 of 2006) History S 19B repealed by No 101 of 2006, s 3 and Sch 5 item 12, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 19B formerly read: 19B Sales etc. of cars held on 1 July 2000 for the purpose of rental Entitlement to special credit (1) If, in relation to a supply of a car, all of the following conditions are met, the entity referred to in subsection (6) is entitled to a special credit under this section in relation to the supply: (a) the supply takes place, or took place: (i) on or after 1 July 2000; and (ii) before 1 July 2002; (b) the entity held the car at the start of 1 July 2000; (c) the supply is, or was, the first sale of the car on or after 1 July 2000; (d) during the entire period at the start of 1 July 2000 until the entity ceases to hold the car: (i) the entity held the car, for the purposes of supply by way of rental, in the course or furtherance of an enterprise; and (ii) the car was covered by the appropriate compulsory third party insurance under subsection (4); (e) the car has been the subject of sales tax. (2) For the purposes of paragraph (1)(c), a sale of the car to the entity at the end of a period during which the entity was the lessee of the car is not treated as a sale of the car. (3) For the purposes of subsection (1), a supply of the car to an insurer in settlement of a claim under an insurance policy is treated as a sale of the car. (4) For the purposes of subparagraph (1)(d)(ii), the appropriate compulsory third party insurance for the car is: (a) in any case — compulsory third party insurance for which the premium was calculated on the basis that the car was for supply by the entity by way of rental in the course or furtherance of the enterprise referred to in subparagraph (1)(d)(i); or (b) if: (i) the car is not required, by the law of the State or Territory in which it is registered, to be covered by compulsory third party insurance of that kind; but (ii) there is another State or Territory in which it would be required to be covered by compulsory third party insurance of that kind if it were registered in that State or Territory; the kind of compulsory third party insurance by which the car is required, by the law of the State or Territory in which it is registered, to be covered. (5) This section does not apply to a supply in relation to which any entity is entitled to a special credit under section 19A. Who is entitled to the special credit (6) The entity entitled to the special credit is the entity that held the car for supply by way of rental (whether or not the entity made the sale referred to in paragraph (1)(c)). Amount of the special credit (7) The amount of the special credit in relation to the supply is an amount equal to 1/ 11 of the price of the supply. (8) However, if the car was covered by an eligible short-term lease, the amount of the special credit is an amount equal to:

Original  special    credit 

×    (100% − Exempt percentage)

where: exempt percentage is the exempt percentage specified in an agreement under subsection 15A(2) of the Sales Tax Assessment Act 1992 that was in force on 30 June 2000 and that applies to the eligible short-term lease in question. original special credit is the amount that would (but for this subsection) be the amount of the special credit. Special rules for working out the price of the supply (9) If: (a) the entity entitled to the special credit was so entitled as the lessee of the car; and (b) the entity is unable to find out the price at which the car was sold; the price of the supply is taken to be an amount worked out in the way determined in writing by the Commissioner.

(10) If the supply of the car is part of another supply, the price of the supply of the car is an amount equal to the part of the price of the other supply that represents the supply of the car. (11) If the supply of the car is a supply to an insurer in settlement of a claim under an insurance policy, the price of the supply is taken to be the sum of: (a) if the entity entitled to the special credit receives one or more payments from the insurer in settlement of the claim — the amount of the payment, or the sum of the amounts of all of the payments, as the case may be; and (b) if the entity entitled to the special credit receives one or more supplies from the insurer in settlement of the claim — the value of the supply, or the total value of all of the supplies, as the case may be. When the special credit can be claimed (12) The special credit is treated as though it were an input tax credit attributable to any one tax period of your choice ending: (a) on or after the day on which the Taxation Laws Amendment Act (No. 3) 2002 received the Royal Assent; and (b) on or before 7 January 2003, or such later day as the Commissioner determines in writing. Definitions etc. (13) In this section: car has the meaning given by subsection 995-1(1) of the ITAA 1997. held has the meaning given by subsection 995-1(1) of the ITAA 1997 for the purposes of Division 28 of that Act. registered : a car is registered in a State or Territory if it is registered, under the law of the State or Territory, to be driven on a public road in the State or Territory. (14) A reference in this section to a supply of a car by way of rental does not include: (a) a supply that involves passengers being transported by or on behalf of the supplier; or (b) a supply of a car to an entity that acquires the car for the purposes of supply by way of rental in the course or furtherance of an enterprise. S 19B inserted by No 97 of 2002, s 3 and Sch 1 item 7, effective 10 November 2002.

20 Phasing in input tax credits for motor vehicles etc. 20 (Repealed by No 101 of 2006) History S 20 repealed by No 101 of 2006, s 3 and Sch 5 item 12, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 20 formerly read: 20 Phasing in input tax credits for motor vehicles etc. (1) This section applies to the acquisition by way of purchase (including hire purchase), or importation, of: (a) a motor vehicle; or (b) a detachable trailer designed to be towed by a prime mover of a kind prescribed in the regulations; or (c) a body for a motor vehicle, including an insulated body, tank-body, or other body designed for transporting goods of particular kinds. S 20(1) amended by No 92 of 2000, s 3 and Sch 11 item 16A, by substituting ``by way of purchase (including hire purchase), or importation,'' for ``or importation'', effective 9 July 1999.

(2) You are not entitled to an input tax credit on the acquisition or importation if the acquisition or importation is made before 23 May 2001. S 20(2) amended by No 73 of 2001, s 3 and Sch 1 item 70, by substituting ``23 May 2001'' for ``1 July 2001'', applicable in relation to acquisitions and importations made on or after 23 May 2001.

(3) (Repealed by No 73 of 2001) S 20(3) repealed by No 73 of 2001, s 3 and Sch 1 item 71, applicable in relation to acquisitions and importations made on or after 23 May 2001. S 20(3) formerly read: (3) If the acquisition or importation is made on or after 1 July 2001 but before 1 July 2002, the amount of any input tax credit you are entitled to on the acquisition or importation is reduced by 50%.

(3A) If: (a) you are a member of a GST group; and (b) you make an acquisition from another member of that group; and (c) your entitlement to an input tax credit on the acquisition is affected by subsection (2) or (4B); paragraph 48-40(2)(a) of the GST Act does not apply to the supply to which the acquisition relates. Note:

Paragraph 48-40(2)(a) of the GST Act prevents supplies between members of a GST group being treated as taxable supplies. S 20(3A)(c) amended by No 73 of 2001, s 3 and Sch 1 item 72, by omitting ``, (3)'' after ``(2)'' in para (c), applicable in relation to acquisitions and importations made on or after 23 May 2001. S 20(3A) amended by No 92 of 2000, s 3 and Sch 11 item 16B, by substituting ``subsection (2), (3) or (4B)'' for ``subsection (2) or (3)'' in para (c), effective 9 July 1999. S 20(3A) inserted by No 176 of 1999, s 3 and Sch 6 item 11, effective 9 July 1999.

(4) This section does not apply in any of the following cases: (a) you acquire or import the motor vehicle, trailer or body to hold as trading stock, unless it is held for hire; (b) the motor vehicle, trailer or body is second-hand; (c) no dealing in respect of the acquisition or importation would be taxable under the sales tax law (assuming sales tax had not been ended by the A New Tax System (End of Sales Tax) Act 1999 and by section 8 of this Act); (d) you are an insurer and, in settling a claim, you acquire the motor vehicle, trailer or body to replace an insured motor vehicle, trailer or body. (4A) Paragraph (4)(c) does not apply to a dealing in respect of the acquisition or importation if the acquisition or importation is made with the intention of granting an eligible short-term lease in respect of the motor vehicle, trailer or body. S 20(4A) inserted by No 92 of 2000, s 3 and Sch 11 item 16C, effective 9 July 1999.

(4B) Subsection (2) does not apply if you make the acquisition or importation before 23 May 2001 with the intention of granting an eligible short-term lease. However, the amount of any input tax credit you are entitled to on the acquisition or importation is reduced by an amount equal to:

Original input  tax credit 

× (100% − Exempt percentage)  

where: exempt percentage is the exempt percentage specified in the agreement under subsection 15A(2) of the Sales Tax Assessment Act 1992 that applies to the eligible short-term lease in question. original input tax credit is the amount that would (but for this section) be the amount of the input tax credit on the acquisition or importation. S 20(4B) amended by No 73 of 2001, s 3 and Sch 1 item 73, by substituting ``Subsection (2) does not apply if you make the acquisition or importation before 23 May 2001'' for ``Neither subsection (2) nor subsection (3) applies if you make the acquisition or importation before 1 July 2002'', applicable in relation to acquisitions and importations made on or after 23 May 2001. S 20(4B) definition of ``original input tax credit'' substituted by No 73 of 2001, s 3 and Sch 1 item 74, applicable in relation to acquisitions and importations made on or after 23 May 2001. Definition formerly read: original input tax credit is: (a) if you make the acquisition or importation before 1 July 2001 — the amount that would (but for this section) be the amount of the input tax credit on the acquisition or importation; or (b) if you make the acquisition or importation on or after 1 July 2001 but before 1 July 2002 — half that amount. S 20(4B) inserted by No 92 of 2000, s 3 and Sch 11 item 16C, effective 9 July 1999.

(4C) Agreements may be made under subsection 15A(2) of the Sales Tax Assessment Act 1992, on or after 1 July 2000 but before 23 May 2001, as if: (a) sales tax had not been ended by the A New Tax System (End of Sales Tax) Act 1999 and by section 8 of this Act; and (b) the reference in subsection 15A(2) of the Sales Tax Assessment Act 1992 to a use of goods to satisfy one or more exemption Items were a reference to a use of goods that would have satisfied one or more exemption Items. S 20(4C) amended by No 73 of 2001, s 3 and Sch 1 item 75, by substituting ``23 May 2001'' for ``1 July 2002'', applicable in relation to acquisitions and importations made on or after 23 May 2001. S 20(4C) inserted by No 92 of 2000, s 3 and Sch 11 item 16C, effective 9 July 1999.

(5) If you are not entitled to an input tax credit on an acquisition because of this section, sections 21-15 and 21-20 of the GST Act do not apply to you in relation to that acquisition. S 20(5) inserted by No 177 of 1999, s 3 and Sch 2 item 18, effective 9 July 1999.

(6) (Repealed by No 73 of 2001) S 20(6) repealed by No 73 of 2001, s 3 and Sch 1 item 76, applicable in relation to acquisitions and importations made on or after 23 May 2001. S 20(6) formerly read: (6) If an input tax credit to which you are entitled is reduced by 50% because of subsection (3), then, for the purposes of applying section 21-15 or 21-20 of the GST Act (where relevant), the amount of any adjustment under that section is reduced by 50% (before any application of Division 136 of that Act). S 20(6) amended by No 92 of 2000, s 3 and Sch 11 item 16D, by substituting ``subsection (3)'' for ``this section'', effective 9 July 1999. S 20(6) inserted by No 177 of 1999, s 3 and Sch 2 item 18, effective 9 July 1999.

(7) If an input tax credit to which you are entitled is reduced under subsection (4B), then, for the purposes of applying section 21-15 or

21-20 of the GST Act (where relevant), the amount of any adjustment under that section is reduced by the same proportion (before any application of Division 136 of that Act). S 20(7) inserted by No 92 of 2000, s 3 and Sch 11 item 16E, effective 9 July 1999.

(8) For the purposes of applying subsection 6(2) to determine when an acquisition to which this section applies is made, the goods in question are not taken to be removed until the goods are physically removed: (a) by the entity acquiring the goods; or (b) if the entity acquires the goods for supply by way of lease — by that entity or the lessee of the goods. S 20(8) inserted by No 73 of 2001, s 3 and Sch 1 item 77, applicable in relation to acquisitions and importations made on or after 23 May 2001.

(9) Subsection (8) does not by implication affect the application of subsection 6(2) to acquisitions to which this section does not apply. S 20(9) inserted by No 73 of 2001, s 3 and Sch 1 item 77, applicable in relation to acquisitions and importations made on or after 23 May 2001.

(10) For the purposes of this section, an importation takes place when it becomes a taxable importation. S 20(10) inserted by No 73 of 2001, s 3 and Sch 1 item 77, applicable in relation to acquisitions and importations made on or after 23 May 2001.

21 Acupuncture, naturopathy and herbal medicine (1) Paragraph 38-10(1)(b) of the GST Act does not apply in relation to a supply of a service of: (a) acupuncture; or (b) naturopathy; or (c) herbal medicine (including traditional Chinese herbal medicine); if the service is performed before 1 July 2003. (2) However, such a service of acupuncture, naturopathy or herbal medicine performed before 1 July 2003 is not GST-free if the supplier of the service does not meet the requirements (if any) in regulations made for the purposes of this subsection in relation to a supplier of an acupuncture, naturopathy or herbal medicine service, as the case requires. (3) The requirements may relate to one or more of the following: (a) educational qualifications; (b) membership of a professional body; (c) any other qualifications.

22 Event before 1 July 2000 giving rise to claim (1) The settlement of an insurance claim does not give rise to any adjustment, and is not a taxable supply, under Division 78 of the GST Act to the extent that the event giving rise to the claim happened before 1 July 2000. History S 22(1) amended by No 177 of 1999, s 3 and Sch 2 item 19, by substituting ``does not give rise to any adjustment, and is not a taxable supply, under Division 78 of the GST Act'' for ``is not a taxable supply'', effective 9 July 1999.

(2) However, if: (a) the claim relates to an insurance policy covering a period that started before 1 July 2000 and ends after that day; and (b) it cannot be ascertained whether the event giving rise to the claim happened before 1 July 2000; subsection (1) does not apply, and the settlement does not give rise to any adjustment, and is not a taxable supply, under Division 78 of the GST Act if the claim was made before 1 July 2000.

History S 22(2) amended by No 177 of 1999, s 3 and Sch 2 item 19, by substituting ``does not give rise to any adjustment, and is not a taxable supply, under Division 78 of the GST Act'' for ``is not a taxable supply'', effective 9 July 1999.

(3) The settlement of a claim for compensation does not give rise to any adjustment, and is not a taxable supply, under Division 79 or 80 of the GST Act to the extent that the event giving rise to the claim happened before 1 July 2000. History S 22(3) inserted by No 67 of 2003, s 3 and Sch 11 item 42, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 22(3) repealed by No 177 of 1999, s 3 and Sch 2 item 20, effective 9 July 1999. S 22(3) formerly read: (3) You are not entitled to an input tax credit for an insurance claim you pay to the extent that the event giving rise to the claim happened before 1 July 2000.

(4) However, if: (a) the claim is one mentioned in section 79-25 of the GST Act and the insurance policy concerned covers a period that started before 1 July 2000 and ends after that day; and (b) it cannot be ascertained whether the event giving rise to the claim happened before 1 July 2000; subsection (3) does not apply and the settlement does not give rise to any adjustment, and is not a taxable supply, under Division 79 or 80 of the GST Act if the claim was made before 1 July 2000. History S 22(4) inserted by No 67 of 2003, s 3 and Sch 11 item 42, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 22(4) repealed by No 177 of 1999, s 3 and Sch 2 item 20, effective 9 July 1999. S 22(4) formerly read: (4) However, if: (a) the claim relates to an insurance policy covering a period that started before 1 July 2000 and ends after that day; and (b) it cannot be ascertained whether the event giving rise to the claim happened before 1 July 2000; subsection (3) does not apply, and you are not entitled to an input tax credit for the claim you pay if the claim was made before 1 July 2000.

23 Input tax credits relating to compulsory third party schemes (1) You are not entitled to an input tax credit for: (a) a premium, contribution or similar payment made under, or a levy paid in connection with, a compulsory third party scheme, if the premium, contribution or similar payment relates to a period commencing before 1 July 2003; or (b) a premium paid, in respect of a period of cover commencing before 1 July 2003, on an insurance policy issued under a compulsory third party scheme. History S 23(1) amended by No 12 of 2003, s 3, Sch 4 items 1 and 2 by inserting ``, if the premium, contribution or similar payment relates to a period commencing'' after ``scheme'' in para (a), and by inserting ``in respect of a period of cover commencing'' after ``paid,''in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(1AA) It does not matter, for the purposes of subsection (1), whether the payment occurred before, on or after 1 July 2003. History S 23(1AA) inserted by No 12 of 2003, s 3, Sch 4 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(1A) If, because of subsection (1), you are not entitled to an input tax credit for an acquisition you make,

section 29-70 of the GST Act (which is about tax invoices) does not apply in relation to the supply to which the acquisition relates. History S 23(1A) inserted by No 92 of 2000, s 3 and Sch 8 item 6, effective 9 July 1999.

(2) A compulsory third party scheme is: (a) a statutory compensation scheme; or (b) a scheme or arrangement, established by an Australian law, under which insurance policies are issued; that is specified in the regulations, or that is of a kind specified in the regulations. History S 23 substituted by No 177 of 1999, s 3 and Sch 2 item 21, effective 9 July 1999. S 23 formerly read: 23 Input tax credits for insurance premiums (1) You are not entitled to an input tax credit for a premium paid on an insurance policy before 1 July 2003 unless: (a) you are registered; and (b) you have notified the Commissioner, in the approved form, that you intend to claim all input tax credits for which you are entitled for payments of the premiums on insurance policies before 1 July 2003; and (c) the policy commences on or after the day on which your notification takes effect. (2) You may only notify the Commissioner once, and you may not revoke your notification. (3) You may only notify the Commissioner: (a) before you become registered; or (b) at the time that you lodge a GST return. (4) Your notification takes effect on: (a) if you notified the Commissioner before you became registered — the date of effect of your registration; or (b) if you notified the Commissioner at the time that you lodged a GST return — the day after the day on which you lodged the GST return. S 23 substituted by No 176 of 1999, s 3 and Sch 6 item 12, effective 9 July 1999. S 23 formerly read: 23 Input tax credits for insurance premiums You are not entitled to an input tax credit for a premium paid on an insurance policy before 1 July 2003 unless you notify the Commissioner, in the approved form, that you are claiming an input tax credit for payment of the premium.

23A Disclosure before 1 July 2000 of entitlement to input tax credits for insurance premiums (Repealed by No 92 of 2000) History S 23A repealed by No 92 of 2000, s 3 and Sch 8 item 7, effective 9 July 1999. S 23A formerly read: 23A Disclosure before 1 July 2000 of entitlement to input tax credits for insurance premiums Section 78-50 of the GST Act does not apply to an entity in relation to an insurance policy supplied before 1 July 2000 if, before that day, the entity informed the insurer of the extent to which the entity was entitled to an input tax credit for the premium it paid. S 23A inserted by No 177 of 1999, s 3 and Sch 2 item 22, effective 9 July 1999.

24 Gambling (1) If you make a gambling supply before 1 July 2000 relating to a gambling event that happens on or after 1 July 2000, the gambling supply is instead taken to have been made on 1 July 2000 and is attributable to your first tax period after that day. (2) In applying section 126-10 of the GST Act to work out your global GST amount, disregard: (a) all monetary prizes you are liable to pay at any time on the outcome of gambling events that

happened before 1 July 2000; and (b) all amounts of money you are liable to pay, of a kind referred to in paragraph (b) of the definition of total monetary prizes in subsection 126-10(1), to the extent that they relate to gambling events that happened before 1 July 2000.

24A Unredeemed vouchers Section 100-15 of the GST Act applies to vouchers supplied before 1 July 2000, and not redeemed before that day, in the same way that it applies to vouchers supplied after that day. History S 24A inserted by No 177 of 1999, s 3 and Sch 2 item 23, effective 9 July 1999.

24B Commissioner may make determinations relating to rounding (1) The Commissioner may determine in writing a way in which amounts of GST for taxable supplies recorded on invoices may be rounded for the purposes of: (a) subsection 9-90(1) of the GST Act; and (b) subparagraph 9-90(2)(a)(ii) of the GST Act; and (c) step 4 in the method statement in subsection 9-90(2) of the GST Act. (2) However, the determination only applies: (a) to the entity specified in the determination; and (b) to taxable supplies attributable under the GST Act to tax periods that end on or before the day specified in the determination. (3) The entity may round amounts of GST, for the purposes of the provisions referred to in paragraphs (1) (a), (b) and (c): (a) in the way specified in the determination; or (b) in the way specified in the provisions referred to in those paragraphs. (4) The day specified under paragraph (2)(b) must not be later than 30 June 2002. (5) An entity may apply to the Commissioner in writing for a determination under this section. Note: Refusing an application for a determination under this section, and making determinations under this section, are reviewable GST transitional decisions (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953). History S 24B(5) amended by No 73 of 2006, s 3 and Sch 5 item 139, by substituting “Subdivision 110-F in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(6) If one or more taxable supplies, none of which are recorded on an invoice, are recorded on a document that is not an invoice, this section applies as if the document were an invoice. History S 24B inserted by No 92 of 2000, s 3 and Sch 6 item 7, effective 9 July 1999.

24C Supplies from certain coin-operated devices may be input taxed (1) A supply of tangible personal property or a service from a mechanical coin-operated device is input taxed if: (a) the maximum consideration for the supply is $1 and is paid by depositing up to 2 coins in the

device; and (b) the device accepts only one denomination of coin and does not give change; and (c) the device was operating on 1 July 2000; and (d) the supply is made before 1 July 2005; and (e) the supply is not a gambling supply; and (f) you choose to have all of your supplies made from the device on or after 1 July 2000 treated as input taxed. Note: If a supply is input taxed, there is no entitlement to an input tax credit for the things that are acquired or imported to make the supply (see sections 11-15 and 15-10 of the GST Act).

(2) However, if you revoke the choice, you can no longer choose to have all of your supplies from the device treated as input taxed. History S 24C inserted by No 156 of 2000, s 3 and Sch 1 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Part 6 — Regulations 25 Regulations (1) The Governor-General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. (2) In particular, regulations may be made for other transitional measures relating to the end of sales tax, the start of GST, or the transition from sales tax to GST.

Schedule 1 — Amendment of the sales tax law (Repealed) History Sch 1 repealed by No 101 of 2006, s 3 and Sch 5 item 13, effective 14 September 2006. For application and saving provisions see history note for s 5(3). Sch 1 formerly read: Sales Tax Assessment Act 1992 1 At the end of subsection 16(2) Add: Note: Generally, no sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1) is after the commencement of the A New Tax System (End of Sales Tax) Act 1999.

2 After item TCR3 in Table 3A in Schedule 1 Insert:

TCR4 Transitional credit for reduction of rates from 32% to 22%

Claimant has borne tax on not assessable goods covered applicable by any of items 4 to 14 of Schedule 5 to the Exemptions and Classifications Act, and holds the goods for sale on the 21st day after the day on which the GST Act receives the Royal Assent.

the difference between the amount of tax borne and the amount that would have been borne had the rate of tax instead been 22%

the 21st day after the day on which the GST Act receives the Royal Assent

Sales Tax (Exemptions and Classifications) Act 1992 3 At the end of section 15 Add: (3) If goods were, immediately before the 21st day after the day on which the A New Tax System (Goods and Services Tax) Act 1999 received the Royal Assent, covered by any of items 4 to 14 of Schedule 5, those goods are taken not to be covered by any Schedule other than Schedule 4. 4 Items 4 to 14 of Schedule 5 Repeal the items. 5 Application of amendment The amendments made by items 3 and 4 apply to dealings with goods on and after the 21st day after the day on which the GST Act receives the Royal Assent.

A New Tax System (Goods and Services Tax Transition) Regulations 2000 BACKGROUND

A New Tax System (Goods and Services Tax Transition) Regulations 2000 The A New Tax System (Goods and Services Tax Transition) Regulations 2000 reproduced in this publication comprises those Regulations as amended by the other Regulations specified in the following table.

Year

Date of Gazettal

Date of commencement

111

2000

15.6.00

15.6.00

A New Tax System (Goods and Services Tax Transition) Amendment Regulations 2002 (No 1)

89

2002

9.5.02

1.7.00

Regulation

SR No

Year

Date of Date of Registration commencement

A New Tax System (Goods and Services Tax Transition) Amendment Regulations 2005 (No 1)

24

2005

10.3.05

11.3.05

A New Tax System (Goods and Services Tax Transition) Amendment Regulations 2005 (No 2)

63

2005

8.4.05

9.4.05

Regulation

SLI No

Year

Date of Date of Registration commencement

Taxation Legislation Repeal and Amendment Regulations 2006 (No 1)

216

2006

14.8.06

14.9.06

A New Tax System (Goods and Services Tax Transition) Amendment Regulations 2010 (No 1)

208

2010

12.7.10

13.7.10

SR No

A New Tax System (Goods and Services Tax Transition) Regulations 2000 as amended by:

Regulation

A New Tax System (Goods and Services Tax Transition) Regulations 2000 Contents Part 1 — Preliminary 1

Name of Regulations

2

Commencement

3

Definitions Part 1A — Agreements also spanning 1 July 2005

3A

Specification of persons for definition of arbitrator Part 2 — Stock on hand on 1 July 2000 (Repealed)

4

(Repealed by SLI No 216 of 2006)

5

(Repealed by SLI No 216 of 2006) Part 3 — Special transitional rules

6

(Repealed by SLI No 216 of 2006)

7

Acupuncture, naturopathy and herbal medicine (Act s 21(2))

8

Compulsory third party schemes (Act s 23) Part 4 — New Tax System changes — prescribed changes

9

Source of power for this Part

10

Tobacco excise duty and tobacco customs duty

11

Luxury car tax

12

Wine equalisation tax

13

Abolition of accommodation levy

14

Alcohol excise, alcohol customs duty and alcohol excise duty

15

Petroleum products excise and petroleum excise duty

16

Diesel fuel rebate — change in declared rate

17

Diesel and alternative fuels grants scheme

18

Fuel sales grants

19

Wholesale sales tax equivalency payments — liability to pay abolished for certain government business enterprises

20

Tourism marketing duty — abolition in Northern Territory

21

Abolition of liability to pay financial institutions duty

22

Abolition of liability to pay stamp duty on quoted marketable securities Schedule 1 — Compulsory third party schemes

A New Tax System (Goods and Services Tax Transition) Regulations 2000

Part 1 — Preliminary 1 Name of Regulations 1 These Regulations are the A New Tax System (Goods and Services Tax Transition) Regulations 2000.

2 Commencement 2 These Regulations commence on gazettal.

3 Definitions 3 In these Regulations, unless the contrary intention appears: Act means the A New Tax System (Goods and Services Tax Transition) Act 1999. approved form has the meaning given by section 995-1 of the Income Tax Assessment Act 1997. car has the meaning given by section 995-1 of the Income Tax Assessment Act 1997.

Part 1A — Agreements also spanning 1 July 2005 History Pt 1A inserted by SLI No 24 of 2005, reg 3 and Sch 1 item 1, effective 11 March 2005.

3A Specification of persons for definition of arbitrator (1) For the definition of arbitrator in section 15B of the Act, a person who is a member of a body mentioned in the table is specified. Item

Body

1

The Institute of Arbitrators and Mediators Australia

2

The Australian Commercial Disputes Centre

3

The Chartered Institute of Arbitrators Australia

4

LEADR

(2) For the definition of arbitrator in section 15B of the Act, each body mentioned in the table is specified. Item

Body

1

The Institute of Arbitrators and Mediators Australia

2

The Australian Commercial Disputes Centre

3

The Chartered Institute of Arbitrators Australia

4

LEADR

History Reg 3A(2) inserted by SLI No 63 of 2005, reg 3 and Sch 1, item 2, effective 9 April 2005. Reg 3A inserted by SLI No 24 of 2005, reg 3 and Sch 1 item 1, effective 11 March 2005.

Part 2 — Stock on hand on 1 July 2000 (Repealed) History Pt 2 repealed by SLI No 216 of 2006, reg 4 and Sch 2 item 1, effective 14 September 2006.

4 Specified petroleum products (Act s 16C(1)) 4 (Repealed by SLI No 216 of 2006) History Reg 4 repealed by SLI No 216 of 2006, reg 4 and Sch 2 item 1, effective 14 September 2006. Reg 4 formerly read: 4 Specified petroleum products (Act s 16C(1)) For paragraph 16C(1)(c) of the Act, the following petroleum products are specified: (a) diesel: (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to diesel when the duty became payable; (b) unleaded gasoline: (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to unleaded gasoline when the duty became payable; (c) leaded gasoline: (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to leaded gasoline when the duty became payable; (d) heating oil: (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to heating oil when the duty became payable; (e) kerosene: (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to kerosene when the duty became payable.

5 Payment of special petroleum credits (Act s 16C(3)) 5 (Repealed by SLI No 216 of 2006) History Reg 5 repealed by SLI No 216 of 2006, reg 4 and Sch 2 item 1, effective 14 September 2006. Reg 5 formerly read: 5 Payment of special petroleum credits (Act s 16C(3)) (1) A person entitled to a special petroleum credit may apply to the Commissioner for payment of the special petroleum credit. (2) The application must be in the approved form. (3) The Commissioner must pay the special petroleum credit to which the applicant is entitled: (a) to the person stated in the application as the person to whom the payment is to be made; and (b) by cheque or electronic transfer of funds, in accordance with the instructions in the application. (4) If the application is made on or before 30 September 2000, payment must be made within 28 days after the application is made. (5) If the application is made after 30 September 2000, payment must be made as soon as practicable after the application is made.

Part 3 — Special transitional rules 6 Detachable trailers designed to be towed by prime movers (Act s 20) 6 (Repealed by SLI No 216 of 2006) History Reg 6 repealed by SLI No 216 of 2006, reg 4 and Sch 2 item 2, effective 14 September 2006. Reg 6 formerly read: 6 Detachable trailers designed to be towed by prime movers (Act s 20) For paragraph 20(1)(b) of the Act, any kind of detachable trailer designed to be towed by a prime mover (except a kind of detachable trailer designed to be towed by a car and commonly used for private or domestic purposes) is prescribed. Note Examples of detachable trailers designed to be towed by a car and commonly used for private or domestic purposes are box trailers, horse floats and caravans.

7 Acupuncture, naturopathy and herbal medicine (Act s 21(2)) (1) For subsection 21(2) of the Act, this regulation sets out requirements that a supplier of acupuncture, naturopathy or herbal medicine services must meet for a supply of a service performed by the supplier before 1 July 2003 to be GST-free. Note For a supply of an acupuncture, naturopathy or herbal medicine service to be GST-free, it must also be a supply that would generally be accepted, in the profession associated with supplying services of the relevant kind, as being necessary for the appropriate treatment of the recipient of the supply: see paragraph 38-10(1)(c) of the GST Act.

(2) If the law of the State or Territory in which the acupuncture, naturopathy or herbal medicine service is performed requires a person who performs a service of that kind to have a permission or approval, or to be registered, the supplier must have the permission, approval or registration. (3) If subregulation (2) does not apply, the supplier must meet the requirements of subregulation (4) or (5). (4) If the supplier commenced practising in the relevant discipline on or before 8 July 1999, the supplier must: (a) have been a member of a national professional association of practitioners in the discipline on 8 July 1999 and be a member of an association of that kind when the service is performed; or (b) before the service is performed: (i) have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or (ii) have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline. (5) If the supplier commenced practising in the relevant discipline after 8 July 1999, the supplier must, before the service is performed: (a) have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or (b) have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline. (6) In this regulation: accredited course of study means any of the following courses: (a) a course accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted;

(b) a course conducted, and accredited as a higher education course, by a higher education institution authorised by a law of the Commonwealth, or of the State or Territory in which the institution is located, to accredit its own higher education courses; (c) a course accredited by: (i) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (ii) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory — the authority responsible for the accreditation of vocational education and training courses in that other State or Territory. relevant assessing authority , for a discipline, means the relevant assessing authority for the discipline specified by the Minister for Immigration and Multicultural Affairs for the purposes of regulation 2.26B of the Migration Regulations 1994.

8 Compulsory third party schemes (Act s 23) (1) For paragraph (a) of the definition of compulsory third party scheme in subsection 23(2) of the Act, each statutory compensation scheme mentioned in Part 1 of Schedule 1 is specified. (2) For paragraph (b) of the definition of compulsory third party scheme in subsection 23(2) of the Act, each scheme or arrangement mentioned in Part 2 of Schedule 1 is specified.

Part 4 — New Tax System changes — prescribed changes History Pt 4 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

9 Source of power for this Part 9 This Part is made for paragraph (d) of the definition of New Tax System changes in subsection 15L(3) of the Act. History Reg 9 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

10 Tobacco excise duty and tobacco customs duty 10 The following changes are prescribed: (a) the change in the tobacco excise duty, as provided for in Excise Tariff Proposal No. 2 (1999); (b) the change in the tobacco customs duty, as provided for in Customs Tariff Proposal No. 6 (1999). Note At the commencement of these Regulations, Excise Tariff Proposal No. 2 (1999) and Customs Tariff Proposal No. 6 (1999) were not available on the Internet. History Reg 10 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

11 Luxury car tax (1) The introduction of the luxury car tax under the A New Tax System (Luxury Car Tax) Act 1999 is a prescribed change. (2) The imposition of the luxury car tax under the following Acts is a prescribed change: (a) A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999; (b) A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999; (c) A New Tax System (Luxury Car Tax Imposition — General) Act 1999. History Reg 11 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

12 Wine equalisation tax (1) The introduction of the wine equalisation tax under the A New Tax System (Wine Equalisation Tax) Act 1999 is a prescribed change. (2) The imposition of the wine equalisation tax under the following Acts is a prescribed change: (a) A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999; (b) A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999; (c) A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999. History Reg 12 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

13 Abolition of accommodation levy 13 The abolition of the accommodation levy in New South Wales on or after 1 July 2000 by section 5A of the Accommodation Levy Act 1997 (NSW) is a prescribed change. Note 1 Section 5A of the Accommodation Levy Act 1997 (NSW) is one of several amendments of that Act made by Schedule 1 to the State Revenue Legislation Further Amendment Act 1999 (NSW). Note 2 The following are available on the Internet at http://www.legislation.nsw.gov.au : (a) the Accommodation Levy Act 1997 (NSW); (b) the State Revenue Legislation Further Amendment Act 1999 (NSW). History Reg 13 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

14 Alcohol excise, alcohol customs duty and alcohol excise duty 14 The following changes are prescribed: (a) the change in the alcohol excise under the Customs Tariff Proposal No. 2 (2000); (b) the change in the alcohol excise under the Excise Tariff Proposal No. 2 (2000); (c) the change in the alcohol customs duty under the Customs Tariff Proposal No. 3 (2001); (d) the change in the alcohol excise duty under the Excise Tariff Proposal No. 4 (2001). Note Customs Tariff Proposal No. 3 (2001) and Excise Tariff Proposal No. 4 (2001) are both available on the Internet at http://www.aph.gov.au . History Reg 14 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

15 Petroleum products excise and petroleum excise duty 15 The following changes are prescribed: (a) the change in the petroleum products excise under the Customs Tariff Proposal No. 4 (2000); (b) the change in the petroleum products excise under the Excise Tariff Proposal No. 3 (2000); (c) the change in the rate of petroleum products excise duty under the Customs Tariff Proposal No. 2 (2001); (d) the change in the rate of petroleum products excise duty under the Excise Tariff Proposal No. 3 (2001). Note Customs Tariff Proposal No. 2 (2001) and Excise Tariff Proposal No. 3 (2001) are both available on the Internet at http://www.aph.gov.au . History Reg 15 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

16 Diesel fuel rebate — change in declared rate 16 The following changes are prescribed: (a) the change in the rate of the diesel fuel rebate declared by the Minister under subsection 164(5A) of the Customs Act 1901 in the Notice of Declared Rate in respect of Diesel Fuel Rebate, Notice No. 2 (2000);

(b) the change in the rate of the diesel fuel rebate declared by the Minister under subsection 78A(5A) of the Excise Act 1901 in the Notice of Declared Rate in respect of Diesel Fuel Rebate, Notice No. 2 (2000); (c) the change in the rate of the diesel fuel rebate declared by the Minister under subsection 164(5AAC) of the Customs Act 1901 in the Notice of Declared Rate in respect of Diesel Fuel Rebate, Notice No. 1 (2000); (d) the change in the rate of the diesel fuel rebate declared by the Minister under subsection 78A(5AAC) of the Excise Act 1901 in the Notice Of Declared Rate in respect of Diesel Fuel Rebate, Notice No. 1 (2000). Note 1 Each Notice of Declared Rate in respect of Diesel Fuel Rebate mentioned in this regulation is available in the Gazette identified, for the Notice, in the following paragraphs: (a) for Notice No. 2 (2000) declared by the Minister under subsection 164(5A) of the Customs Act 1901 — Special Gazette No. S 368, Friday 30 June 2000; (b) for Notice No. 2 (2000) declared by the Minister under subsection 78A(5A) of the Excise Act 1901 — Special Gazette No. S 368, Friday 30 June 2000; (c) for Notice No. 1 (2000) declared by the Minister under subsection 164(5AAC) of the Customs Act 1901 — Special Gazette No. S 378, Friday 4 July 2000; (d) for Notice No. 1 (2000) declared by the Minister under subsection 78A(5AAC) of the Excise Act 1901 — Special Gazette No. S 376, Monday 3 July 2000. Note 2 At the commencement of these Regulations, the Special Gazettes mentioned in Note 1 were not available on the Internet. History Reg 16 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

17 Diesel and alternative fuels grants scheme 17 The introduction of the diesel and alternative fuels grants scheme under the Diesel and Alternative Fuels Grants Scheme Act 1999 is a prescribed change. History Reg 17 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

18 Fuel sales grants 18 The introduction of fuel sales grants under the Fuel Sales Grants Act 2000 is a prescribed change. History Reg 18 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

19 Wholesale sales tax equivalency payments — liability to pay abolished for certain government business enterprises 19 The abolition of the liability of State and Territory government business enterprises to pay wholesale sales tax equivalency payments is a prescribed change. History Reg 19 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

20 Tourism marketing duty — abolition in Northern Territory

20 For paragraph (d) of the definition of New Tax System changes in subsection 15L(3) of the Act, the abolition of the tourism marketing duty in the Northern Territory, as provided for by Part 2 of the Financial Relations Agreement (Consequential Provisions) Act, is a prescribed change. Note It would be necessary to consult a historical version of Northern Territory legislation to find the provision or provisions that abolished the tourism marketing duty in the Northern Territory. Historical Northern Territory legislation is available on the Internet at http://notes.nt.gov.au/dcm/legislat/history.nsf . History Reg 20 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

21 Abolition of liability to pay financial institutions duty 21 For paragraph (d) of the definition of New Tax System changes in subsection 15L(3) of the Act, the abolition of the liability to pay financial institutions duty, as provided for by the following laws, is a prescribed change: (a) Schedule 10 to the Intergovernmental Agreement Implementation (GST) Act 2000 (NSW); (b) Part 5 of the National Taxation Reform (Consequential Provisions) Act 2000 (Vic); (c) Part 2 of the Financial Relations Agreement (Consequential Provisions) Act 1999 (WA); (d) Part 5 of the National Tax Reform (State Provisions) Act 2000 (SA); (e) Part 5 of the National Taxation Reform (Commonwealth-State Relations) Act 1999 (Tas); (f) Part 3 of the Financial Relations Agreement Consequential Amendments Act 2000 (ACT); (g) Part 5 of the Financial Relations Agreement (Consequential Provisions) Act 2000 (NT). Note Some of this legislation has been amended or repealed since it was first enacted. It may be necessary to consult a historical version of State or Territory legislation to find the provision or provisions that abolished the liability to pay financial institutions duty. Historical legislation for each State and Territory is located on the following websites: (a) New South Wales — http://www.legislation.nsw.gov.au ; (b) Victoria — http://www.legislation.vic.gov.au ; (c) Western Australia — http://www.slp.wa.gov.au ; (d) South Australia — http://www.legislation.sa.gov.au ; (e) Tasmania — http://www.thelaw.tas.gov.au ; (f) Australian Capital Territory — http://www.legislation.act.gov.au ; (g) Northern Territory — http://notes.nt.gov.au/dcm/legislat/history.nsf . History Reg 21 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

22 Abolition of liability to pay stamp duty on quoted marketable securities 22 For paragraph (d) of the definition of New Tax System changes in subsection 15L(3) of the Act, the abolition of the liability to pay stamp duty on quoted marketable securities, as provided for by the following laws, is a prescribed change: (a) Schedule 2 to the Intergovernmental Agreement Implementation (GST) Act 2000 (NSW); (b) Part 7 of the National Taxation Reform (Consequential Provisions) Act 2000 (Vic);

(c) Part 5 of the GST and Related Matters Act 2000 (Qld); (d) Part 5 of the Financial Relations Agreement (Consequential Provisions) Act 1999 (WA); (e) Part 8 of the National Tax Reform (State Provisions) Act 2000 (SA); (f) Part 2 of the Financial Relations Agreement Consequential Amendments Act 2000 (ACT); (g) Part 6 of the Financial Relations Agreement (Consequential Provisions) Act 2000 (NT). Note Some of this legislation has been amended or repealed since it was first enacted. It may be necessary to consult a historical version of State or Territory legislation to find the provision or provisions that abolished the liability to pay stamp duty on quoted marketable securities. Historical legislation for each State and Territory is located on the following websites: (a) New South Wales — http://www.legislation.nsw.gov.au ; (b) Victoria — http://www.legislation.vic.gov.au ; (c) Queensland — http://www.legislation.qld.gov.au ; (d) Western Australia — http://www.slp.wa.gov.au ; (e) South Australia — http://www.legislation.sa.gov.au ; (f) Australian Capital Territory — http://www.legislation.act.gov.au ; (g) Northern Territory — http://notes.nt.gov.au/dcm/legislat/history.nsf . History Reg 22 inserted by SLI No 208 of 2010, reg 3 and Sch 1 item 1, effective 13 July 2010.

Schedule 1 — Compulsory third party schemes (regulation 8)

Table Item Statutory compensation scheme

Australian law

101

Compensation scheme for victims of motor accidents

Motor Accidents Act 1988 (NSW) Motor Accidents Compensation Act 1999 (NSW)

102

Compulsory third party transport accident compensation scheme

Transport Accident Act 1986 (Vic)

103

Statutory insurance scheme

Motor Accident Insurance Act 1994 (Qld)

104

Compulsory third party insurance scheme

Motor Vehicle (Third Party Insurance) Act 1943 (WA)

105

Third party insurance scheme

Motor Vehicle Act 1959 (SA)

106

Compulsory third party insurance scheme

Road Transport (General) Act 1999 (ACT)

107

Motor accidents compensation scheme

Motor Accidents (Compensation) Act 1979 (NT)

108

Motor accidents insurance scheme

Motor Accidents (Liabilities and Compensation) Act 1973 (Tas)

History Sch 1 amended by SR No 89 of 2002, reg 3 and Sch 1 items 1, 2 and 3 by omitting Part 1 heading, inserting item 108 and omitting Part 2, effective 1 July 2000. Part 1 heading formerly read: Part 1 — Statutory compensation schemes

Part 2 formerly read: Part 2 — Schemes or arrangements Table

Item Scheme or arrangement

Australian law

201

Motor Accidents (Liabilities and Compensation) Act 1973 (Tas)

Motor accidents insurance scheme

GST Imposition Acts A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999 BACKGROUND A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999 The A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Act

No

Year

Date of Assent

Date of commencement

A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999 as amended by:

73

1999

8.7.99

1.7.00

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (2nd Rdng Speech Hs of Reps Hansard 8.12.04, p 5)

10

2005

22.2.05

1.7.05

A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999 An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is a duty of customs and is not imposed on recipients of supplies The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999.

2 Commencement 2 This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is imposed by this section under the name of goods and services tax (GST). (2) This section imposes GST only so far as that tax: (a) is a duty of customs within the meaning of section 55 of the Constitution; and (b) is not imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005. History S 3(2) substituted by No 10 of 2005, s 3 and Sch 1 item 7, effective 1 July 2005. S 3(2) formerly read: (2) This section imposes GST only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.

4 Rate 4 The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999 BACKGROUND A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999 The A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Act

No

Year

Date of Assent

Date of commencement

A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999 as amended by:

74

1999

8.7.99

1.7.00

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (2nd Rdng Speech Hs of Reps Hansard 8.12.04, p 5)

10

2005

22.2.05

1.7.05

A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999 An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is a duty of excise and is not imposed on recipients of supplies The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999.

2 Commencement 2 This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is imposed by this section under the name of goods and services tax (GST). (2) This section imposes GST only so far as that tax: (a) is a duty of excise within the meaning of section 55 of the Constitution; and (b) is not imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005. History S 3(2) substituted by No 10 of 2005, s 3 and Sch 1 item 9, effective 1 July 2005. S 3(2) formerly read: (2) This section imposes GST only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.

4 Rate 4 The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Goods and Services Tax Imposition — General) Act 1999 BACKGROUND

A New Tax System (Goods and Services Tax Imposition — General) Act 1999 The A New Tax System (Goods and Services Tax Imposition — General) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Act

No

Year

Date of Assent

Date of commencement

A New Tax System (Goods and Services Tax Imposition — General) Act 1999 as amended by:

75

1999

8.7.99

1.7.00

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (2nd Rdng Speech Hs of Reps Hansard 8.12.04, p 5)

10

2005

22.2.05

1.7.05

A New Tax System (Goods and Services Tax Imposition — General) Act 1999 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Goods and Services Tax Imposition — General) Act 1999 An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is neither a duty of customs nor a duty of excise and is not imposed on recipients of supplies The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Goods and Services Tax Imposition — General) Act 1999.

2 Commencement 2 This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is imposed by this section under the name of goods and services tax (GST). (2) This section imposes GST only so far as that tax: (a) is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution; and (b) is not imposed by the A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005.

History S 3(2) substituted by No 10 of 2005, s 3 and Sch 1 item 11, effective 1 July 2005. S 3(2) formerly read: (2) This section imposes GST only so far as that tax is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.

4 Rate 4 The rate of goods and services tax payable under the A New Tax System (Goods and Services Tax) Act 1999 is 10%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005 BACKGROUND A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005 An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and is a duty of customs The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005.

2 Commencement 2 This Act commences on 1 July 2005.

3 Imposition

(1) The tax that is payable under the GST law is imposed by this section under the name of goods and services tax (GST). (2) This section imposes GST only so far as that tax: (a) would be imposed on the recipient of a taxable supply; and (b) is a duty of customs within the meaning of section 55 of the Constitution. (3) In this section, GST law, recipient and taxable supply have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

4 Rate 4 The rate of goods and services tax payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is 10%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005 BACKGROUND A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005 An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and is a duty of excise The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005.

2 Commencement

2 This Act commences on 1 July 2005.

3 Imposition (1) The tax that is payable under the GST law is imposed by this section under the name of goods and services tax (GST). (2) This section imposes GST only so far as that tax: (a) would be imposed on the recipient of a taxable supply; and (b) is a duty of excise within the meaning of section 55 of the Constitution. (3) In this section, GST law, recipient and taxable supply have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

4 Rate 4 The rate of goods and services tax payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is 10%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005 BACKGROUND A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005 An Act to implement A New Tax System by imposing the tax payable under the GST law, so far as that tax is imposed on recipients of taxable supplies and is neither a duty of customs nor a duty of excise The Parliament of Australia enacts:

1 Short title

1 This Act may be cited as the A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005.

2 Commencement 2 This Act commences on 1 July 2005.

3 Imposition (1) The tax that is payable under the GST law is imposed by this section under the name of goods and services tax (GST). (2) This section imposes GST only so far as that tax: (a) would be imposed on the recipient of a taxable supply; and (b) is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution. (3) In this section, GST law, recipient and taxable supply have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

4 Rate 4 The rate of goods and services tax payable under the GST law (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is 10%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

Luxury Car Tax and Wine Equalisation Tax Acts and Regulations A New Tax System (Luxury Car Tax) Act 1999 BACKGROUND A New Tax System (Luxury Car Tax) Act 1999 The A New Tax System (Luxury Car Tax) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Any special provision contained in an amending Act governing the commencement date of an amendment is given in the history note to the section affected. Date of commencement

Act

No

Year

Date of Assent

A New Tax System (Luxury Car Tax) Act 1999 as amended by:

76

1999

8.7.99

1.7.00

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 30.9.99, p 11,031)

176

1999

22.12.99

1.7.00

A New Tax System (Indirect Tax and Consequential Amendments) Act (No 2) 1999 (2nd Rdng Spch Hs of Reps Hansard 21.10.99, p 12,182)

177

1999

22.12.99

1.7.00

A New Tax System (Tax Administration) Act (No 1) 2000 (2nd Rdng Spch Hs of Reps Hansard 9.12.99, p 13,263)

44

2000

3.5.00

22.12.99

Indirect Tax Legislation Amendment Act 2000 (2nd Rdng Spch Hs of Reps Hansard 11.5.00)

92

2000

30.6.00

1.7.00

Taxation Laws Amendment Act (No 8) 2000 (2nd Rdng Spch Hs of Reps Hansard 12.10.00, p 21,411)

156

2000

21.12.00

21.12.00

Corporations (Repeals, Consequentials and Transitionals) Act 2001 (2nd Rdng Spch Hs of Reps Hansard 24.5.01, p 26,973)

55

2001

28.6.01

15.7.01

New Business Tax System (Capital Allowances — 77 Transitional and Consequential) Act 2001 (2nd Rdng Spch Hs of Reps Hansard 24.5.01, p 26,978)

2001

30.6.01

30.6.01

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 8.12.04, p 26,978)

10

2005

22.02.05

1.07.05

Tax Laws Amendment (2006 Measures No 2) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 29.3.06, p 19)

58

2006

22.6.06

22.6.06

Fuel Tax (Consequential and Transitional Provisions) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 29.3.06, p 18)

73

2006

26.6.06

1.7.06

Tax Laws Amendment (Luxury Car Tax) Act 2008 (2nd

101

2008

3.10.08

3.10.08

Rdng Spch Hs of Reps Hansard 26.5.08, p 3,109) Tax Laws Amendment (Luxury Car Tax — Minor Amendments) Act 2008 (2nd Rdng Spch Hs of Reps Hansard 25.11.08, p 11,197)

150

2008

11.12.08

11.12.08

Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 25.11.09, p 12,775)

20

2010

24.3.10

24.3.10

Tax Laws Amendment (2010 Measures No 1) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 10.2.10, p 929)

56

2010

3.6.10

3.6.10

Tax Laws Amendment (2011 Measures No 2) Act 2011 (2nd Rdng Spch Hs of Reps Hansard 24.3.11, p 3,155)

41

2011

27.6.11

27.6.11

Indirect Tax Laws Amendment (Assessment) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 29.2.12, p 2,233)

39

2012

15.4.12

1.7.12

Customs Tariff Amendment (Schedule 4) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 21.3.12, p 3,692)

138

2012

25.9.12

1.3.13

Public Governance, Performance and Accountability 62 (Consequential and Transitional Provisions) Act 2014 (2nd Rdng Spch Hs of Reps Hansard 24.6.14, p 7,187)

2014

30.6.14

1.7.14

Treasury Legislation Amendment (Repeal Day) Act 2015 (2nd Rdng Spch Hs of Reps Hansard 22.10.14, p 11,674)

2

2015

25.2.15

1.7.15

Statute Law Revision Act (No 1) 2016 (2nd Rdng Spch Hs of Reps Hansard 12.11.15, p 13,019)

4

2016

11.2.16

10.3.16

Statute Update Act 2016 (2nd Rdng Spch Hs of Reps Hansard 1.9.16, p 263)

61

2016

23.9.16

21.10.16

Tax and Superannuation Laws Amendment (2016 Measures No 2) Act 2017 (2nd Rdng Spch Hs of Reps Hansard 14.9.16, p 859)

15

2017

28.2.17

28.2.17

Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

A New Tax System (Luxury Car Tax) Act 1999 Contents Part 1 — Preliminary Division 1 — Preliminary 1-1

Short title

1-2

Commencement

1-3

States and Territories are bound by the luxury car tax law Division 2 — Overview of the luxury car tax legislation

2-1

What this Act is about

2-5

Luxury car tax (Part 2)

2-10

Paying the luxury car tax (Part 3)

2-15

Miscellaneous (Part 4)

2-20

Interpretative provisions (Part 5)

2-25

Administration, collection and recovery provisions in the Taxation Administration Act 1953 Division 3 — Identifying 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 — Non-operative material

4-1

Non-operative material

4-5

Explanatory sections

4-10

Other material Part 2 — Luxury car tax Division 5 — Taxable supplies of luxury cars

5-1

What this Division is about

5-5

Liability for luxury car tax

5-10

Taxable supplies of luxury cars

5-15

The amount of luxury car tax payable

5-20

The luxury car tax value of a car Division 7 — Taxable importations of luxury cars

7-1

What this Division is about

7-5

Liability for luxury car tax on taxable importations

7-10

Taxable importations of luxury cars

7-15

The amount of luxury car tax

7-20

Meaning of non-taxable re-importation Division 9 — Quoting

9-1

What this Division is about

9-5

Quoting

9-10

Periodic quoting

9-15

Manner in which quote must be made

9-20

Incorrect quote nevertheless effective for certain purposes

9-25

Quote not effective for certain purposes if there are grounds for believing it was improperly made

9-30

Improper quoting is an offence Part 3 — Paying the luxury car tax Division 13 — Paying the luxury car tax

13-1

What this Division is about Subdivision 13-A — Net amounts and adjustments

13-5

Net amounts increased by amounts of luxury car tax

13-10

Adjustments

13-15

Attribution rules for taxable supplies of luxury cars and luxury car tax adjustments

Subdivision 13-B — Paying assessed luxury car tax on taxable importations of luxury cars 13-20

Paying assessed luxury car tax on taxable importations of luxury cars

13-25

Security or undertaking given under section 162 or 162A of the Customs Act

13-30

Application of Division 165 of the GST Act Division 15 — Adjustments

15-1

What this Division is about Subdivision 15-A — General adjustments

15-5

Luxury car tax adjustment event

15-10

Where adjustments for luxury car tax arise

15-15

Previously attributed luxury car tax amounts

15-20

Increasing adjustments for supplies

15-25

Decreasing adjustments for supplies Subdivision 15-B — Change of use adjustments

15-30

Changes of use — supplies of luxury cars

15-35

Changes of use — importing luxury cars Subdivision 15-C — Bad debts adjustments

15-40

Writing off bad debts

15-45

Recovering amounts previously written off Division 16 — GST groups and GST joint ventures

16-1

What this Division is about Subdivision 16-A — Members of GST groups

16-5

Who is liable for luxury car tax

16-10

Luxury car tax adjustments Subdivision 16-B — Participants in GST joint ventures

16-15

Who is liable for luxury car tax

16-20

Luxury car tax adjustments

16-25

Additional net amounts relating to GST joint ventures Division 17 — Credits

17-1

What this Division is about

17-5

Credits for tax borne

17-10

Claiming credits

17-15

Excess credits must be repaid Division 18 — Refunds

18-1

What this Division is about

18-5

Refunds for tax borne — primary producers

18-10

Refunds for tax borne — tourism operators

18-15

Claiming refunds

18-20

Payment of refunds Part 4 — Miscellaneous Division 21 — Miscellaneous

21-1

Commonwealth etc. not liable to pay luxury car tax

21-5

Cancellation of exemptions from luxury car tax

21-10

Agreement with Commissioner regarding calculation of luxury car tax values

21-15

Application of the Criminal Code

21-20

Regulations Part 5 — Rules for interpreting this Act Division 23 — What forms part of this Act

23-1

What forms part of this Act

23-5

What does not form part of this Act

23-10

Explanatory sections, and their role in interpreting this Act Division 25 — Luxury cars

25-1

Meaning of luxury car

25-5

(Repealed by No 176 of 1999) Division 27 — The Dictionary

27-1

Dictionary

A New Tax System (Luxury Car Tax) Act 1999 *To find definitions of asterisked terms, see the Dictionary, in section 27-1.

An Act about a luxury car tax to implement A New Tax System, and for related purposes The Parliament of Australia enacts:

Part 1 — Preliminary Division 1 — Preliminary 1-1 Short title 1-1 This Act may be cited as the A New Tax System (Luxury Car Tax) Act 1999.

1-2 Commencement 1-2 This Act commences on 1 July 2000.

1-3 States and Territories are bound by the luxury car tax law 1-3 The *luxury car tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.

Division 2 — Overview of the luxury car tax legislation 2-1 What this Act is about 2-1 This Act is about the luxury car tax. It is a single stage tax that is imposed on supplies and importations of luxury cars and is in addition to any GST that may be payable. The tax is only calculated on the value of the car that exceeds the luxury car tax threshold. Note: The luxury car tax is imposed by 3 Acts: (a) the A New Tax System (Luxury Car Tax Imposition — General) Act 1999; and (b) the A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999; and (c) the A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999.

2-5 Luxury car tax (Part 2) (1) Part 2 sets out the rules that establish liability for the luxury car tax. The tax applies to both supplies and importations of luxury cars. (Divisions 5 and 7) (2) There is a system of quoting which is designed to prevent the tax becoming payable until the car is sold or imported at the retail level. (Division 9)

2-10 Paying the luxury car tax (Part 3) (1) Amounts of luxury car tax are included in net amounts under the GST system. This has the effect of incorporating the luxury car tax into the payments and refunds system for the GST. However, assessed luxury car tax on importations is paid with customs duty (where appropriate). (Division 13) History S 2-10(1) amended by No 39 of 2012, s 3 and Sch 1 item 130, by substituting “assessed luxury car tax on importations” for “luxury car tax on importations”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

(2) Adjustments to the net amount can arise out of circumstances that occur after the supply or importation of the car. (Division 15)

(3) Credits can arise for people who are not entitled to an adjustment but who, for example, have paid too much tax. (Division 17) (4) Refunds can arise for primary producers and tourism operators in certain circumstances. (Division 18). History S 2-10(4) inserted by No 101 of 2008, s 3 and Sch 2 item 1, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

2-15 Miscellaneous (Part 4) 2-15 Part 4 deals with miscellaneous matters.

2-20 Interpretative provisions (Part 5) 2-20 Part 5 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.

2-25 Administration, collection and recovery provisions in the Taxation Administration Act 1953 2-25 Parts 3-10, 4-1 and 4-15 in Schedule 1 to the Taxation Administration Act 1953 contain provisions relating to the administration of the luxury car tax, and to the collection and recovery of amounts of luxury car tax. History S 2-25 amended by No 39 of 2012, s 3 and Sch 1 item 131, by inserting “, 4-1” after “Parts 3-10”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 2-25 amended by No 73 of 2006, s 3 and Sch 5 item 141, by substituting “Parts 3-10 and 4-15 in Schedule 1 to the Taxation Administration Act 1953 contain” for “Part VI of the Taxation Administration Act 1953 contains”, effective 1 July 2006.

Division 3 — Identifying defined terms 3-1 When defined terms are identified (1) Many of the terms used in this Act are defined. (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in ``*luxury car''. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 27-1.

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

indirect tax zone

 2

luxury car tax

 3

supply

 4

you

History S 3-5(3) amended by No 2 of 2015, s 3 and Sch 4 item 38, by substituting the table, applicable to a tax period that commences on or after 1 July 2015. The table formerly read:

Common definitions that are not asterisked Item This term: 1

luxury car tax

.................................... 2

supply

.................................... 3

you

3-10 Identifying the defined term in a definition 3-10 Within a definition, the defined term is identified by bold italics.

Division 4 — Non-operative material 4-1 Non-operative material 4-1 In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them. This other material falls into 2 main categories.

4-5 Explanatory sections 4-5 One category is the explanatory section in many Divisions. Under the section heading ``What this Division is about'', a short explanation of the Division appears in boxed text. Explanatory sections form part of this Act but are not operative provisions. In interpreting an operative provision, explanatory sections may only be considered for limited purposes. They are set out in section 23-10.

4-10 Other material 4-10 The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions (except for formulas), but are not kept separate from them.

Part 2 — Luxury car tax Division 5 — Taxable supplies of luxury cars 5-1 What this Division is about Luxury car tax is payable on taxable supplies of luxury cars. This Division defines taxable supplies of luxury cars, states who is liable for the luxury car tax, and describes how to work out the amount of luxury car tax on those supplies.

5-5 Liability for luxury car tax 5-5 You must pay the luxury car tax payable on any *taxable supply of a luxury car that you make.

5-10 Taxable supplies of luxury cars (1) You make a taxable supply of a luxury car if: (a) you supply a *luxury car; and (b) the supply is made in the course or furtherance of an *enterprise that you *carry on; and (c) the supply is *connected with the indirect tax zone; and (d) you are *registered, or *required to be registered. History S 5-10(1) amended by No 2 of 2015, s 3 and Sch 4 item 39, by substituting “the indirect tax zone” for “Australia” in para (c), applicable to a tax period that commences on or after 1 July 2015.

(2) However, you do not make a taxable supply of a luxury car if: (a) the *recipient *quotes for the supply of the car; or (b) the car is *more than 2 years old; or (c) you export the car in circumstances where the export is *GST-free under Subdivision 38-E of the *GST Act. (3) A *car is more than 2 years old at the time of a supply if: (a) for a car that has not been *imported — the car was manufactured more than 2 years before the time of the supply; or (b) the car was *entered for home consumption more than 2 years before the time of the supply. History S 5-10(3) amended by No 176 of 1999, s 3 and Sch 1 item 169, by substituting “entered for home consumption” for “imported” in para (b), effective 1 July 2000.

5-15 The amount of luxury car tax payable (1) The amount of luxury car tax payable on a *taxable supply of a luxury car is as follows: Rate where:

×

10 × [*Luxury car tax value − *Luxury car tax threshold]  11 

rate is the rate applicable under: (a) the A New Tax System (Luxury Car Tax Imposition — General) Act 1999; or (b) the A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999; or (c) the A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999. History S 5-15(1) amended by No 101 of 2008, s 3 and Sch 1 item 1, by substituting the formula, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008. The formula formerly read:

No 101 of 2008, s 3 and Sch 1 item 13 (as amended by No 150 of 2008, s 3 and Sch 1 item 8), contained the following application provision: Application The amendments do not apply where: (a) the contract to make the taxable supply or taxable importation of the luxury car was entered into before 7.30 pm, by legal time in the Australian Capital Territory, on 13 May 2008; or (b) the contract to make the taxable supply or taxable importation of the luxury car was entered into before that time and, after that time, a contract to finance the making of the supply is entered into.

(2) However, if luxury car tax has already become payable in respect of the car, the amount of luxury car tax payable on a *taxable supply of a luxury car is: (a) the amount of luxury car tax on the supply (worked out in accordance with subsection (1)); minus (b) the sum of all luxury car tax that was payable in respect of any previous *importation or supply of the car. The amount of luxury car tax payable on a taxable supply of a luxury car is zero if the amount in paragraph (a) is less than the amount in paragraph (b). (3) In determining the luxury car tax that was payable in respect of any previous *importation or supply of a *car for the purposes of paragraph (2)(b), take into account *luxury car tax adjustments (if any) other than luxury car tax adjustments made under Subdivision 15-C (bad debts adjustments).

5-20 The luxury car tax value of a car (1) In relation to the supply of a *car, the luxury car tax value is the *price of the car excluding: (a) any luxury car tax for that supply; and (b) any other *Australian tax or *Australian fee or charge, other than *GST and *customs duty; payable on the supply. History S 5-20(1) amended by No 41 of 2011, s 3 and Sch 4 item 11, by substituting “*Australian tax or *Australian fee or charge” for “*Australian tax, fee or charge” in para (b), applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. No 41 of 2011, s 3 and Sch 4 item 16 contains the following application provision: 16 Application provision (1) The amendments made apply in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. (2) However, the amendments do not apply in relation to a payment, or a discharge of a liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed before 1 July 2012 if the payment is of a kind specified by legislative instrument (a Division 81 determination): (a) made for the purposes of subsection 81-5(2) of the A New Tax System (Goods and Services Tax) Act 1999; and (b) in force immediately before 27 June 2011. (3) Despite the repeal of subsection 81-5(2) of the A New Tax System (Goods and Services Tax) Act 1999, a Division 81 determination continues to have effect, after 27 June 2011 and before 1 July 2012, as if the repeal had not happened. S 5-20(1) amended by No 176 of 1999, s 3 and Sch 1 item 170, by inserting “, fee or charge” in para (b), effective 1 July 2000.

(1A) If the supply of the *car is *GST-free (to an extent) because of Subdivision 38-P of the *GST Act, the *luxury car tax value of the car includes an amount equal to the amount of *GST that was not payable because of Subdivision 38-P. History S 5-20(1A) inserted by No 176 of 1999, s 3 and Sch 1 item 171, effective 1 July 2000.

Supply of car to associate etc. (2) If: (a) the supply of the *car is to an *associate of the supplier, or an employee or *officer of either the supplier or an associate of the supplier; and (b) there is no *consideration for the supply or the consideration is less than the *GST inclusive market value of the car; the *luxury car tax value of the car is the GST inclusive market value of the car excluding any luxury car tax payable on the supply.

Additional supplies and modifications for cars (3) The *luxury car tax value of a *car includes the *price of all supplies in relation to the car that are made to, or are paid for by, the *recipient of the car, or an *associate of the recipient and that are: (a) made before the *end supply of the car; or (b) made under an arrangement made with the supplier of the car, or with an associate of the supplier, at or before the time of the end supply. (4) If a supply in relation to the *car is made by an *associate of the *recipient of the car and there is no *consideration for the supply or the consideration is less than the *GST inclusive market value of the car, the *price of the supply is the GST inclusive market value of the supply.

Modifications for disabled people (5) The *luxury car tax value of a *car does not include the *price of modifications made to the car solely for the purpose of: (a) adapting it for driving by a *disabled person; or (b) adapting it for transporting a disabled person.

Supply of car by lease or hire (6) The *luxury car tax value of a *car that is supplied by way of lease or hire is the *GST inclusive market value of the car excluding: (a) any luxury car tax payable on the supply; and (b) any other *Australian tax or *Australian fee or charge, other than *GST and *customs duty; and (c) the *price of any modifications referred to in subsection (5). History S 5-20(6) amended by No 41 of 2011, s 3 and Sch 4 item 12, by substituting “*Australian tax or *Australian fee or charge” for “*Australian tax, fee or charge” in para (b), applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under s 5-20(1). S 5-20(6) inserted by No 156 of 2000, s 3 and Sch 6 item 42, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Division 7 — Taxable importations of luxury cars 7-1 What this Division is about Luxury car tax is payable on taxable importations of luxury cars. This Division defines taxable importations of luxury cars, states who is liable for the luxury car tax and describes how to work out the amount of luxury car tax on those importations.

7-5 Liability for luxury car tax on taxable importations 7-5 You must pay the luxury car tax payable on any *taxable importation of a luxury car that you make.

7-10 Taxable importations of luxury cars (1) You make a taxable importation of a luxury car if: (a) the *luxury car is *imported; and (b) you *enter the car for home consumption. Note: There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise. History S 7-10(1) substituted by No 176 of 1999, s 3 and Sch 1 item 172, effective 1 July 2000. S 7-10(1) formerly read: (1) You make a taxable importation of a luxury car if you *import the *luxury car. Note: There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise.

(2) The *importation of the car includes any *car parts, accessories or attachments that you import at the same time as the car and that could reasonably be expected to be fitted to the car. (3) However, you do not make a taxable importation of a luxury car if: (a) you *quote for the *importation of the *car; or (b) luxury car tax has already become payable in respect of the car; or (ba) you are *registered at the time of the importation, and the car: (i) is covered by item 7 in Schedule 4 to the *Customs Tariff; and (ii) is imported by the library, museum, gallery or institution to which it is consigned; and (iii) is imported for the sole purpose of public display; or (c) the car is covered by item 10, 11, 15, 18, 21 or 24 in Schedule 4 to the Customs Tariff; or (d) the importation of the car is a *non-taxable re-importation. History S 7-10(3) amended by No 15 of 2017, s 3 and Sch 3 item 1, by inserting para (ba), applicable in relation to supplies made, or importations occurring, after 28 February 2017. S 7-10(3) amended by No 138 of 2012, s 3 and Sch 2 item 4, by substituting “item 10, 11, 15, 18, 21 or 24” for “item 4, 8, 15, 18A, 18B, 18C, 21 or 24” in para (c), applicable in relation to importations that occur on or after 1 March 2013. S 7-10(3) amended by No 156 of 2000, s 3 and Sch 2 items 13 and 14, by omitting “17,” from para (c) and inserting para (d), applicable to importations into Australia on or after 1 July 2000. S 7-10(3) amended by No 177 of 1999, s 3 and Sch 1 item 163, by inserting “4, 8, 15,” after “item” in para (c), effective 1 July 2000.

(4) To avoid doubt, a reference to a car that is covered by an item in Schedule 4 to the Customs Tariff includes a reference to a car to which that item would apply apart from the operation of subsection 18(1)

of the Customs Tariff Act 1995. History S 7-10(4) amended by No 176 of 1999, s 3 and Sch 1 item 173, by substituting “includes a reference to a car to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995” for “includes a reference to a car to which that item would apply if the car were dutiable goods within the meaning of the Customs Act 1901”, effective 1 July 2000.

7-15 The amount of luxury car tax (1) The amount of luxury car tax payable on a *taxable importation of a luxury car is as follows: Rate

×

10 × [*Luxury car tax value − *Luxury car tax threshold]  11 

where: luxury car tax value of the *car is the sum of: (a) the customs value (for the purposes of Division 2 of Part VIII of the Customs Act 1901) of the car and of any *car parts, accessories or attachments covered by subsection 7-10(2); and (b) the amount paid or payable: (i) for the *international transport of the car and any car parts, accessories or attachments covered by subsection 7-10(2) to their *place of consignment in the indirect tax zone; and (ii) to insure the car and any car parts, accessories or attachments covered by subsection 710(2) for that transport; to the extent that the amount is not already included under paragraph (a); and (c) any *customs duty payable in respect of the *importation of the car and of any car parts, accessories or attachments covered by subsection 7-10(2); and (d) any *GST payable in respect of the importation of the car and of any car parts, accessories or attachments covered by subsection 7-10(2); and (e) if the *importation of the car is *GST-free (to an extent) because of paragraph 13-10(b) of the *GST Act in conjunction with Subdivision 38-P of that Act — an amount equal to the amount of *GST that was not payable because of paragraph 13-10(b) and Subdivision 38-P. History Definition of “luxury car tax value” amended by No 2 of 2015, s 3 and Sch 4 item 40, by substituting “the indirect tax zone” for “Australia” in para (b)(i), applicable to a tax period that commences on or after 1 July 2015.

rate is the rate applicable under: (a) the A New Tax System (Luxury Car Tax Imposition — General) Act 1999; or (b) the A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999; or (c) the A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999. History S 7-15(1) amended by No 101 of 2008, s 3 and Sch 1 items 2 and 3, by substituting the formula and adding the definition of “rate” at the end, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008. For further application provision, see history note under s 5-15(1). The formula formerly read:

S 7-15(1) amended by No 176 of 1999, s 3 and Sch 1 items 174 and 175, by substituting para (b)(i) and inserting para (e), effective 1 July 2000. Subparagraph (b)(i) formerly read: (i) to transport the car and any car parts, accessories or attachments covered by subsection 7-10(2) to *Australia; and

(2) The Commissioner may, in writing: (a) determine the way in which the amount paid or payable for a specified kind of transport or insurance is to be worked out for the purposes of paragraph (b) of the definition of luxury car tax value in subsection (1); and (b) in relation to importations of a specified kind or importations to which specified circumstances apply, determine that the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of that paragraph, to be zero. History S 7-15(2) inserted by No 176 of 1999, s 3 and Sch 1 item 176, effective 1 July 2000.

7-20 Meaning of non-taxable re-importation (1) An *importation of a *car is a non-taxable re-importation if: (a) the car was exported from the indirect tax zone and is returned to the indirect tax zone, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since its export; and (b) the importer: (i) is the manufacturer of the car; or (ii) has previously acquired the car, and the supply by means of which the importer acquired the goods was a *taxable supply of a luxury car; or (iii) has previously imported the car, and the previous importation was a *taxable importation of a luxury car. History S 7-20(1) amended by No 2 of 2015, s 3 and Sch 4 item 41, by substituting “the indirect tax zone” for “Australia” (wherever occurring) in para (a), applicable to a tax period that commences on or after 1 July 2015.

(2) An importation of a *car is a non-taxable re-importation if: (a) the importer had manufactured, acquired or imported the car before 1 July 2000; and (b) the car was exported from the indirect tax zone before, on or after 1 July 2000; and (c) the car is returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since its export; and (d) the ownership of the car when it is returned to the indirect tax zone is the same as its ownership on 1 July 2000. Note: An importation covered by this section may also be duty-free under item 17 of Schedule 4 to the Customs Tariff Act 1995. History S 7-20(2) amended by No 2 of 2015, s 3 and Sch 4 item 42, by substituting “the indirect tax zone” for “Australia” in para (b), (c) and (d), applicable to a tax period that commences on or after 1 July 2015. History S 7-20 inserted by No 156 of 2000, s 3 and Sch 2 item 15, applicable to importations into Australia on or after 1 July 2000.

Division 9 — Quoting 9-1 What this Division is about

In certain circumstances you can quote for a supply or importation of a luxury car and not pay the luxury car tax. This is designed to avoid the luxury car tax becoming payable unless the car is sold or imported at the retail level.

9-5 Quoting (1) You are entitled to *quote your *ABN in relation to a supply of a *luxury car or an *importation of a luxury car if, at the time of quoting, you have the intention of using the car for one of the following purposes, and for no other purpose: (a) holding the car as trading stock, other than holding it for hire or lease; or (b) *research and development for the manufacturer of the car; or (c) exporting the car in circumstances where the export is *GST-free under Subdivision 38-E of the *GST Act. (2) However, you are not entitled to *quote unless you are *registered.

9-10 Periodic quoting (1) You may make a periodic quote under this section for supplies that you intend to receive from a supplier during the period covered by the periodic quote. The period must not exceed 12 months. (2) If you make a periodic quote on or before the first day of the period to which the quote relates, you are to be treated as having *quoted your *ABN for all supplies from the supplier during that period, other than supplies in respect of which you have notified the supplier in accordance with subsection (3). (3) If you are not entitled to *quote for a particular supply from the supplier during the period, you must notify the supplier of that fact at or before the time of the supply. The notification must be in the *approved form. (4) You commit an offence if you contravene subsection (3). Penalty: 20 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. History S 9-10(4) amended by No 61 of 2016, s 3 and Sch 2 item 1, by substituting “Penalty” for “Maximum penalty” in the penalty, effective 21 October 2016. S 9-10(4) amended by No 4 of 2016, s 3 and Sch 4 item 333, by substituting “commit” for “are guilty of”, effective 10 March 2016.

(5) Section 9-25 applies to a *quote that you are treated as having made under subsection (2) of this section for a particular supply.

9-15 Manner in which quote must be made (1) A *quote (including a periodic quote) must be in the *approved form. (2) A *quote is not effective unless it is made at or before the time of the supply or *importation.

9-20 Incorrect quote nevertheless effective for certain purposes 9-20 If you *quote in circumstances in which you are not entitled to quote, or the quote is not in the *approved form, the quote is nevertheless effective for the purpose of subsection 5-10(2) or 7-10(3) (whichever is relevant), unless section 9-25 applies.

History S 9-20 amended by No 56 of 2010, s 3 and Sch 6 item 109, by substituting “form” for “from”, effective 3 June 2010.

9-25 Quote not effective for certain purposes if there are grounds for believing it was improperly made 9-25 A *quote is not effective, so far as it would have resulted in you not paying luxury car tax, if at the time of the quote the person to whom the quote is made has reasonable grounds for believing that: (a) you are not entitled to quote in the particular circumstances; or (b) the quote is not made in the *approved form; or (c) the quote is false or misleading in a material particular (either because of something stated in the quote or something left out).

9-30 Improper quoting is an offence 9-30 You must not, in relation to any supply or *importation of a *luxury car: (a) *quote an *ABN: (i) in circumstances in which you are not entitled to quote; or (ii) in contravention of subsection 9-15(1); or (b) in any other way falsely quote an ABN. Penalty: 20 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. Note 3: Section 23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs. History S 9-30 amended by No 61 of 2016, s 3 and Sch 2 item 2, by substituting “Penalty” for “Maximum penalty” in the penalty, effective 21 October 2016.

Part 3 — Paying the luxury car tax Division 13 — Paying the luxury car tax 13-1 What this Division is about Luxury car tax on supplies of luxury cars is added to net amounts under Division 17 of the GST Act. Adjustments in relation to supplies or importations can be made to net amounts. They may increase or decrease net amounts. Luxury car tax on importations of luxury cars is not incorporated into net amounts but is generally paid with customs duty.

Note: Division 165 (Anti-avoidance) of the GST Act will cover avoidance schemes relating to luxury car tax so far as they affect net amounts, because such schemes affect amounts payable under the GST Act.

Subdivision 13-A — Net amounts and adjustments 13-5 Net amounts increased by amounts of luxury car tax 13-5 Your *net amount for a *tax period is increased by the sum of all of the amounts of luxury car tax (if any) that are attributable to that tax period, other than amounts on *taxable importations of luxury cars. History S 13-5 amended by No 39 of 2012, s 3 and Sch 3 item 9, by omitting “adding” before “the sum”, effective 1 July 2012.

13-10 Adjustments (1) If you have any *luxury car tax adjustments that are attributable to a *tax period applying to you, alter your *net amount for the period as follows: (a) add to that net amount for the period the sum of all the *increasing luxury car tax adjustments (if any) that are attributable to the period; (b) subtract from that net amount the sum of all the *decreasing luxury car tax adjustments (if any) that are attributable to the period. (2) A *luxury car tax adjustment must be made within 4 years after the supply or *importation to which the adjustment relates.

13-15 Attribution rules for taxable supplies of luxury cars and luxury car tax adjustments (1) The luxury car tax payable by you on a *taxable supply of a luxury car is attributable to the same *tax period, or tax periods, applying to you as the tax period or tax periods to which: (a) if the *supply is a *taxable supply — the taxable supply is attributable; or (b) if the supply is not a taxable supply — the supply would be attributable if it were a taxable supply. Note: For the basic rules on attribution of taxable supplies, see section 29-5 of the GST Act.

(1A) The luxury car tax payable by you on a *taxable supply of a luxury car that is supplied by way of lease or hire is entirely attributable to the first *tax period to which the supply of the car is attributable. This subsection has effect despite section 156-5 of the *GST Act. Note:

Under that section, the luxury car tax could otherwise be payable on a periodic basis. History S 13-15(1A) inserted by No 156 of 2000, s 3 and Sch 6 item 43, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(2) A *luxury car tax adjustment that you have is attributable to the same *tax period, or tax periods, applying to you as the tax period or tax periods to which: (a) if the luxury car tax adjustment is an *adjustment — the adjustment is attributable; or (b) if the luxury car tax adjustment is not an adjustment — the luxury car tax adjustment would be attributable if it were an adjustment. Note: For the basic rules on attribution of adjustments, see section 29-20 of the GST Act.

Subdivision 13-B — Paying assessed luxury car tax on taxable importations of luxury cars History Subdiv 13-B heading substituted by No 39 of 2012, s 3 and Sch 1 item 132, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. The heading formerly read: Subdivision 13-B — Paying luxury car tax on taxable importations of luxury cars

13-20 Paying assessed luxury car tax on taxable importations of luxury cars (1) *Assessed luxury car tax on a *taxable importation of a luxury car is to be paid by the importer to the Commonwealth: (a) at the same time, at the same place, and in the same manner, as *customs duty is payable on the car in question (or would be payable if the car were subject to customs duty); or (b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations. Note 1: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts. Note 1A: For provisions about assessment of luxury car tax on taxable importations of luxury cars, see Division 155 in Schedule 1 to the Taxation Administration Act 1953. Note 2: For provisions about collection and recovery of assessed luxury car tax on taxable importations of luxury cars, see Subdivision 105-C, and Part 4-15, in Schedule 1 to the Taxation Administration Act 1953. History S 13-20(1) amended by No 39 of 2012, s 3 and Sch 1 items 134 to 137, by substituting “*Assessed luxury car tax” for “Luxury car tax”, substituting “assessed net amounts” for “net amounts” in Note 1, inserting Note 1A, and substituting “assessed luxury car tax” for “luxury car tax” in Note 2, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 13-20(1) amended by No 73 of 2006, s 3 and Sch 5 item 142, by substituting “Subdivision 105-C, and Part 4-15, in Schedule 1 to the Taxation Administration Act 1953” for “Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act” in note 2, effective 1 July 2006. S 13-20(1) amended by No 44 of 2000, s 3 and Sch 3 items 2 and 3, by renumbering the Note as Note 1, and by inserting Note 2, effective 22 December 1999.

(2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) may refuse to deliver the goods concerned unless the *assessed luxury car tax has been paid.

History S 13-20(2) amended by No 39 of 2012, s 3 and Sch 1 item 138, by substituting “*assessed luxury car tax” for “luxury car tax”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 13-20(2) inserted by No 176 of 1999, s 3 and Sch 1 item 177, effective 22 December 1999.

13-25 Security or undertaking given under section 162 or 162A of the Customs Act (1) An amount of *assessed luxury car tax on a *taxable importation of a luxury car is not payable if: (a) a security or undertaking described in section 162 of the Customs Act 1901 has been given; and (b) the provisions of the regulations mentioned in paragraph 162(3)(a) of that Act are complied with; and (c) either: (i) the car is exported within the relevant period mentioned in paragraph 162(3)(b) of that Act; or (ii) one or more of the circumstances or conditions specified in the regulations mentioned in paragraph 162(3)(b) of that Act apply in relation to the car. Note: Section 162 of the Customs Act 1901 allows delivery of imported goods if the importer gives a security or undertaking to pay any customs duty, assessed GST and assessed luxury car tax relating to the importation. History S 13-25(1) amended by No 39 of 2012, s 3 and Sch 1 items 139 and 140, by substituting “*assessed luxury car tax” for “luxury car tax”, and substituting “assessed GST and assessed luxury car tax” for “GST and luxury car tax” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 13-25(1) amended by No 156 of 2000, s 3 and Sch 2 item 16, by substituting para (c), applicable to importations into Australia on or after 1 July 2000. Para (c) formerly read: (c) the car is exported within the relevant period mentioned in paragraph 162(3)(b) of that Act. S 13-25(1) substituted by No 176 of 1999, s 3 and Sch 1 item 178, effective 1 July 2000. S 13-25(1) formerly read: (1) If: (a) you make a *taxable importation of a luxury car; and (b) a security or undertaking has been given under section 162 or 162A of the Customs Act 1901 for the payment of *customs duty on the car; any amount of luxury car tax on the importation is not payable while, under subsection 162(3) or 162A(5) of that Act (as the case requires), customs duty is not payable on the car.

(1A) An amount of *assessed luxury car tax on a *taxable importation of a luxury car is not payable if: (a) a security or undertaking described in section 162A of the Customs Act 1901 has been given; and (b) the car is not dealt with in contravention of regulations made for the purposes of that section; and (c) one or more of the following applies: (i) the car is exported within the relevant period mentioned in paragraph 162A(5)(b) of that Act; (ii) if the car is goods described in subsection 162A(5A) of that Act — the goods are exported before the end of the relevant day mentioned in paragraph 162A(5A)(b) of that Act; (iii) one or more of the circumstances or conditions specified in the regulations mentioned in paragraph 162A(5)(b) of that Act apply in relation to the car. Note: Section 162A of the Customs Act 1901 allows delivery of imported goods if the importer gives a security or undertaking to pay any customs duty, assessed GST and assessed luxury car tax relating to the importation. History S 13-25(1A) amended by No 39 of 2012, s 3 and Sch 1 items 141 and 142, by substituting “*assessed luxury car tax” for “luxury car tax”, and

substituting “assessed GST and assessed luxury car tax” for “GST and luxury car tax” in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 13-25(1A) amended by No 156 of 2000, s 3 and Sch 2 item 17, by substituting para (c), applicable to importations into Australia on or after 1 July 2000. Para (c) formerly read: (c) either: (i) the car is exported within the relevant period mentioned in paragraph 162A(5)(b) of that Act; or (ii) if the car is goods described in subsection 162A(5A) — the car is exported before the end of the relevant day mentioned in paragraph 162A(5A)(b). S 13-25(1A) inserted by No 176 of 1999, s 3 and Sch 1 item 178, effective 1 July 2000.

(2) This section has effect despite section 13-20.

13-30 Application of Division 165 of the GST Act 13-30 Division 165 of the *GST Act applies to amounts payable under this Subdivision as if they were amounts payable under the GST Act.

Division 15 — Adjustments 15-1 What this Division is about Circumstances that occur after the supply or importation of a car may mean that too much or too little luxury car tax was imposed. Accordingly, adjustments are made to increase or decrease the net amount. Adjustments can be made by the supplier, the recipient or the importer, depending upon the circumstances.

Subdivision 15-A — General adjustments 15-5 Luxury car tax adjustment event (1) A luxury car tax adjustment event is any event which has the effect of: (a) cancelling a supply of a *luxury car; or (b) changing the *consideration for the supply; or (c) causing the supply to become, or stop being, a *taxable supply of a luxury car. (2) Without limiting subsection (1), these are *luxury car tax adjustment events: (a) the return to a supplier of a *car supplied (whether or not the return involves a change of ownership of the car); (b) a change to the previously agreed *consideration for a supply of a car, whether due to the offer of a discount or otherwise. (3) A *luxury car tax adjustment event can arise in relation to a supply of a *car even if it is not a *taxable supply of a luxury car. (4) However, the return of a *luxury car to its supplier is not an *adjustment event if the return is for the purpose of repair or maintenance. History S 15-5(4) inserted by No 176 of 1999, s 3 and Sch 1 item 179, effective 1 July 2000.

15-10 Where adjustments for luxury car tax arise

15-10 You have a luxury car tax adjustment for a supply of a *luxury car for which you are liable to pay luxury car tax (or would be liable to pay luxury car tax if it were a *taxable supply of a luxury car) if: (a) in relation to the supply, one or more *luxury car tax adjustment events occur during a *tax period; and (b) luxury car tax on the supply was attributable to an earlier tax period (or, if the supply was not a taxable supply of a luxury car, would have been attributable to an earlier tax period had the supply been a taxable supply of a luxury car); and (c) as a result of that adjustment event or those adjustment events, the *previously attributed luxury car tax amount for the supply no longer correctly reflects the amount of luxury car tax on the supply (the corrected luxury car tax amount), taking into account any luxury car tax adjustments for the supply.

15-15 Previously attributed luxury car tax amounts 15-15 The previously attributed luxury car tax amount for a supply of a *luxury car is: (a) the amount of any luxury car tax that was attributable to a *tax period in respect of the supply; plus (b) the sum of any *increasing luxury car tax adjustments, under this Subdivision, that were previously attributable to a tax period in respect of the supply; minus (c) the sum of any *decreasing luxury car tax adjustments, under this Subdivision, that were previously attributable to a tax period in respect of the supply.

15-20 Increasing adjustments for supplies 15-20 If the *corrected luxury car tax amount is greater than the *previously attributed luxury car tax amount, you have an increasing luxury car tax adjustment equal to the difference between the corrected luxury car tax amount and the previously attributed luxury car tax amount.

15-25 Decreasing adjustments for supplies 15-25 If the *corrected luxury car tax amount is less than the *previously attributed luxury car tax amount, you have a decreasing luxury car tax adjustment equal to the difference between the previously attributed luxury car tax amount and the corrected luxury car tax amount.

Subdivision 15-B — Change of use adjustments 15-30 Changes of use — supplies of luxury cars (1) You have a decreasing luxury car tax adjustment if: (a) you were supplied with a *luxury car; and (b) luxury car tax was payable on the supply because you did not *quote for the supply; and (c) you were *registered at the time of the supply; and (d) you intend to use the car for a *quotable purpose; and (e) you have only used the car for a quotable purpose. (1A) You have a decreasing luxury car tax adjustment if: (a) you are supplied with a *luxury car; and (b) luxury car tax is payable on the supply; and (c) you are *registered at the time of the supply; and

(d) were you to *import the car for the same purpose as your purpose in acquiring it, luxury car tax would, because of paragraph 7-10(3)(ba), not be payable on the importation; and (e) you do not intend to use the car, or permit it to be used, other than for that purpose. History S 15-30(1A) inserted by No 15 of 2017, s 3 and Sch 3 item 2, applicable in relation to supplies made, or importations occurring, after 28 February 2017.

(2) The *decreasing luxury car tax adjustment is equal to the amount of luxury car tax that was payable on the supply. (3) You have an increasing luxury car tax adjustment if: (a) you were supplied with a *luxury car; and (b) either: (i) no luxury car tax was payable on the supply because you *quoted for the supply; or (ii) you had a decreasing luxury car tax adjustment under subsection (1); and (c) you use the car for a purpose other than a *quotable purpose. (3A) You have an increasing luxury car tax adjustment if: (a) you were supplied with a *luxury car; and (b) you had a *decreasing luxury car tax adjustment under subsection (1A) in relation to the supply; and (c) either: (i) you use the car (or permit it to be used), and that use would have prevented a decreasing luxury car tax adjustment arising under that subsection if it had been your purpose in acquiring the car; or (ii) you supply the car to another entity. History S 15-30(3A) inserted by No 15 of 2017, s 3 and Sch 3 item 3, applicable in relation to supplies made, or importations occurring, after 28 February 2017.

(3B) However, subparagraph (3A)(c)(ii) does not apply if luxury car tax would, because of paragraph 710(3)(ba), not have been payable if the other entity had instead *imported the car for the same purpose as its purpose in acquiring the car from you. History S 15-30(3B) inserted by No 15 of 2017, s 3 and Sch 3 item 3, applicable in relation to supplies made, or importations occurring, after 28 February 2017.

(4) The *increasing luxury car tax adjustment is equal to: (a) the amount of luxury car tax that the supplier of the car would have had to pay if you had not *quoted for the supply; or (b) the amount of the *decreasing luxury car tax adjustment; whichever is relevant.

15-35 Changes of use — importing luxury cars (1) You have a decreasing luxury car tax adjustment if: (a) you *imported a *luxury car; and

(b) luxury car tax was payable on the importation because you did not *quote for the importation; and (c) you were *registered at the time of the importation; and (d) you intend to use the car for a *quotable purpose; and (e) you have only used the car for a quotable purpose. (2) The *decreasing luxury car tax adjustment is equal to the amount of luxury car tax that was payable on the importation. (3) You have an increasing luxury car tax adjustment if (a) you *imported a *luxury car; and (b) either: (i) no luxury car tax was payable on the importation because you *quoted for the importation; or (ii) you had a decreasing luxury car tax adjustment under subsection (1); and (c) you used the car for a purpose other than a *quotable purpose. (3A) You have an increasing luxury car tax adjustment if: (a) you *imported a *luxury car; and (b) no luxury car tax was payable on the importation because of paragraph 7-10(3)(ba); and (c) either: (i) you use the car (or permit it to be used), and that use would have prevented that paragraph applying if it had been your purpose in importing the car; or (ii) you supply the car to another entity. History S 15-35(3A) inserted by No 15 of 2017, s 3 and Sch 3 item 4, applicable in relation to supplies made, or importations occurring, after 28 February 2017.

(3B) However, subparagraph (3A)(c)(ii) does not apply if luxury car tax would, because of paragraph 710(3)(ba), not have been payable if the other entity had instead *imported the car for the same purpose as its purpose in acquiring the car from you. History S 15-35(3B) inserted by No 15 of 2017, s 3 and Sch 3 item 4, applicable in relation to supplies made, or importations occurring, after 28 February 2017.

(4) The *increasing luxury car tax adjustment is equal to: (a) the amount of luxury car tax that you would have had to pay if you had not *quoted for the *importation; or (b) the amount of the decreasing luxury car tax adjustment; or (c) the amount of luxury car tax that you would have had to pay if paragraph 7-10(3)(ba) had not applied in relation to the importation; whichever is relevant. History S 15-35(4) amended by No 15 of 2017, s 3 and Sch 3 item 5, by inserting para (c), applicable in relation to supplies made, or importations occurring, after 28 February 2017.

Subdivision 15-C — Bad debts adjustments

15-40 Writing off bad debts (1) You have a decreasing luxury car tax adjustment if: (a) you made a *taxable supply of a luxury car; and (b) the whole or part of the *consideration for the supply has not been received; and (c) you write off as bad the whole or a part of the debt, or the whole or a part of the debt has been *overdue for 12 months or more. History S 15-40(1) amended by No 177 of 1999, s 3 and Sch 1 item 164, by substituting ``*overdue'' for ``due'' in para (c), effective 1 July 2000. S 15-40(1) amended by No 176 of 1999, s 3 and Sch 1 item 180, by adding ``, or the whole or a part of the debt has been due for 12 months or more'' at the end of para (c), effective 1 July 2000.

(2) The decreasing luxury car tax adjustment is equal to: (a) the amount of luxury car tax that was payable by you on the supply taking into account any previous *luxury car tax adjustments for the supply; minus (b) the amount of luxury car tax (if any) that would be payable if the *price of the supply of the car (disregarding any previous *luxury car tax adjustments for the supply) was reduced by an amount equal to the sum of: (i) the amount or amounts of the debt written off as bad; and (ii) the amount of the debt that has been *overdue for 12 months or more (other than amounts already written off). History S 15-40(2) amended by No 177 of 1999, s 3 and Sch 1 item 165, by substituting ``*overdue'' for ``due'' in subpara (b)(ii), effective 1 July 2000. S 15-40(2) amended by No 176 of 1999, s 3 and Sch 1 items 181 and 182, by adding ``taking into account any previous *luxury car tax adjustments for the supply'' to the end of para (a) and substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) the amount of luxury car tax (if any) that would be payable if the *luxury car tax value relating to the supply of the car were an amount equal to that value reduced by an amount equal to the amount of the debt written off as bad.

(3) You cannot have a *luxury car tax adjustment under this section if you *account on a cash basis.

15-45 Recovering amounts previously written off (1) You have an increasing luxury car tax adjustment if: (a) you made a *taxable supply of a luxury car in relation to which you had a *decreasing luxury car tax adjustment under section 15-40 for a debt; and (b) you recover the whole or a part of the amount or amounts of the debt that have been written off as bad or *overdue for 12 months or more. History S 15-45(1) amended by No 177 of 1999, s 3 and Sch 1 item 166, by substituting ``*overdue'' for ``due'' in para (b), effective 1 July 2000. S 15-45(1) amended by No 176 of 1999, s 3 and Sch 1 items 183 and 184, by omitting ``written off as bad'' from para (a) and substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) you recover the whole or a part of the amount written off.

(2) The increasing luxury car tax adjustment is equal to: (a) the amount of luxury car tax (if any) that would be payable if the *price of the supply of the car (disregarding any previous *luxury car tax adjustments for the supply) was reduced by the sum of: (i) the amount or amounts of the debt previously written off as bad; and

(ii) the amount of the debt that has been *overdue for 12 months or more (other than amounts already written off); and then increased by an amount equal to the amount or amounts recovered; minus (b) the amount of luxury car tax (if any) payable on the supply of the luxury car, taking into account any previous *luxury car tax adjustments for the supply. History S 15-45(2) amended by No 177 of 1999, s 3 and Sch 1 item 167, by substituting ``*overdue'' for ``due'' in subpara (a)(ii), effective 1 July 2000. S 15-45(2) substituted by No 176 of 1999, s 3 and Sch 1 item 185, effective 1 July 2000. S 15-45(2) formerly read: (2) The increasing luxury car tax adjustment is equal to: (a) the amount of luxury car tax (if any) that would be payable if the *luxury car tax value relating to the supply of the car were an amount equal to that value reduced by the amount of the debt previously written off as bad and then increased by an amount equal to the amount recovered; minus (b) the amount of luxury car tax (if any) that would be payable if the *luxury car tax value of the car were an amount equal to that value reduced by an amount equal to the amount of the debt previously written off as bad.

Division 16 — GST groups and GST joint ventures History Div 16 inserted by No 176 of 1999, s 3 and Sch 1 item 186, effective 1 July 2000.

16-1 What this Division is about

The representative member of a GST group deals with all of the luxury car tax liabilities and entitlements of the group. The joint venture operator of a GST joint venture deals with the luxury car tax liabilities and entitlements arising from the operator's dealings on behalf of the other participants in the joint venture.

History S 16-1 inserted by No 176 of 1999, s 3 and Sch 1 item 186, effective 1 July 2000.

Subdivision 16-A — Members of GST groups 16-5 Who is liable for luxury car tax (1) Luxury car tax payable on a *taxable supply of a luxury car, or a *taxable importation of a luxury car, for which a *member of a *GST group would (apart from this section) be liable: (a) is payable by the *representative member; and (b) is not payable by the member that would otherwise be liable (unless the member is the representative member). (2) However, if the member is not the *representative member of the *GST group, this section only applies to luxury car tax payable on a *taxable importation of a luxury car if the tax is payable at a time when luxury car tax on *taxable supplies of luxury cars is normally payable by the representative member. (3) This section has effect despite sections 5-5 and 7-5 (which are about liability for luxury car tax). History S 16-5 inserted by No 176 of 1999, s 3 and Sch 1 item 186, effective 1 July 2000.

16-10 Luxury car tax adjustments

(1) Any *luxury car tax adjustment that a *member of a *GST group has is to be treated as if: (a) that member did not have the adjustment (unless that member is the *representative member); and (b) the representative member had the adjustment. (2) This section has effect despite section 13-10 (which is about the effect of luxury car tax adjustments on net amounts). History S 16-10 inserted by No 176 of 1999, s 3 and Sch 1 item 186, effective 1 July 2000.

Subdivision 16-B — Participants in GST joint ventures 16-15 Who is liable for luxury car tax (1) Luxury car tax payable on a *taxable supply of a luxury car, or a *taxable importation of a luxury car, that the *joint venture operator of a *GST joint venture makes, on behalf of another *participant in the joint venture, in the course of activities for which the joint venture was entered into: (a) is payable by the joint venture operator; and (b) is not payable by the other participant. (2) This section has effect despite sections 5-5 and 7-5 (which are about liability for luxury car tax). History S 16-15 inserted by No 176 of 1999, s 3 and Sch 1 item 186, effective 1 July 2000.

16-20 Luxury car tax adjustments (1) Any *luxury car tax adjustment relating to any supply or *importation that the *joint venture operator of a *GST joint venture makes, on behalf of another *participant in the joint venture, in the course of activities for which the joint venture was entered into is to be treated as if: (a) the other participant did not have the adjustment; and (b) the joint venture operator had the adjustment. (2) This section has effect despite section 13-10 (which is about the effect of *luxury car tax adjustments on net amounts). History S 16-20 inserted by No 176 of 1999, s 3 and Sch 1 item 186, effective 1 July 2000.

16-25 Additional net amounts relating to GST joint ventures The additional net amount relating to a *GST joint venture in section 51-45 of the *GST Act: (a) is increased by the amount of any luxury car tax on *taxable supplies of luxury cars for which the *joint venture operator is liable because of section 16-15; and (b) is increased or decreased (as the case requires) by the amount of any *luxury car tax adjustments that are adjustments of the joint venture operator because of section 16-20. History S 16-25 inserted by No 176 of 1999, s 3 and Sch 1 item 186, effective 1 July 2000.

Division 17 — Credits 17-1 What this Division is about You may, in some circumstances, be able to claim a credit for luxury car tax paid either by yourself or by the supplier of the luxury car. Credits are only available to people who are not entitled to an adjustment for the circumstance.

17-5 Credits for tax borne (1) You are entitled to a credit if: (a) you have a credit entitlement under this section; and (b) you are not *registered or *required to be registered; and (c) no one else has made a valid claim for a credit in relation to the credit entitlement. (2) You have a credit entitlement if: (a) luxury car tax on a supply to you was overpaid (that is, the supplier paid an amount of luxury car tax that was not legally payable); and (b) you have *borne the overpaid luxury car tax. (3) You have a credit entitlement if you have *borne luxury car tax on a supply of a *car for which you could have *quoted except that you were not *registered at the time of the supply. (4) You have a credit entitlement if you have paid luxury car tax on the *importation of a *luxury car for which you could have *quoted except that you were not *registered at the time of the importation. (5) The amount of the credit is the amount of: (a) overpaid luxury car tax *borne by you; or (b) luxury car tax that would not have been payable by the supplier had you *quoted for the supply in question and that was borne by you; or (c) luxury car tax that you would not have paid had you quoted for the *importation in question; but only to the extent that you have not *passed on that amount or have not already been credited in respect of that amount.

17-10 Claiming credits (1) You must claim a credit within 4 years of becoming entitled to the credit. (2) A claim for a credit must be made in the *approved form.

17-15 Excess credits must be repaid 17-15 If the amount of a credit you claim exceeds the amount to which you are properly entitled under section 17-5, the excess is to be treated as if it were luxury car tax that became payable, and due for payment, by you at the time when the credit was paid or applied to you. Note: The main effect of treating the amount as if it were luxury car tax is to apply the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105-80 in that Schedule. History S 17-15 inserted by No 20 of 2010, s 3 and Sch 5 item 4, applicable in relation to claims made on or after 24 March 2010.

Division 18 — Refunds History Div 18 inserted by No 101 of 2008, s 3 and Sch 2 item 2, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

18-1 What this Division is about 18-1

Refunds under this Division may be available to primary producers and tourism operators for the supply of certain cars.

History S 18-1 inserted by No 101 of 2008, s 3 and Sch 2 item 2, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

18-5 Refunds for tax borne — primary producers (1) You are entitled to a refund under this section if: (a) you have a refund entitlement under this section; and (b) you are *registered; and (c) no one else has made a valid claim for a refund in relation to the refund entitlement. (2) You have a refund entitlement if: (a) you have *borne luxury car tax on the supply, or *importation, of a *refund-eligible car (or you would have borne luxury car tax on the supply or importation if you had acquired the *car directly rather than entering into a financing arrangement relating to the car); and (b) at the time of the supply or importation you are carrying on a *primary production business. History S 18-5(2) amended by No 150 of 2008, s 3 and Sch 1 item 1, by inserting “(or you would have borne luxury car tax on the supply or importation if you had acquired the *car directly rather than entering into a financing arrangement relating to the car)” after “*refund-eligible car” in para (a), applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

(3) The amount of the refund for a refund entitlement under subsection (2) is the lesser of: (a) 8/33 of the luxury car tax described in paragraph (2)(a); and (b) $3,000. History S 18-5(3) amended by No 150 of 2008, s 3 and Sch 1 item 2, by omitting “*borne by you as” after “luxury car tax” in para (a), applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

(4) You cannot have a refund entitlement under subsection (2) for more than one *car in a *financial year. History S 18-5 inserted by No 101 of 2008, s 3 and Sch 2 item 2, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

18-10 Refunds for tax borne — tourism operators

(1) You are entitled to a refund under this section if: (a) you have a refund entitlement under this section; and (b) you are *registered; and (c) no one else has made a valid claim for a refund in relation to the refund entitlement. (2) You have a refund entitlement if: (a) you have *borne luxury car tax on the supply, or *importation, of a *refund-eligible car (or you would have borne luxury car tax on the supply or importation if you had acquired the *car directly rather than entering into a financing arrangement relating to the car); and (b) the Commissioner is satisfied that: (i) you will use the car solely for the purpose of carrying on a business; and (ii) the principal purpose of the business is carrying tourists for *tourist activities. History S 18-10(2) amended by No 150 of 2008, s 3 and Sch 1 item 3, by inserting “(or you would have borne luxury car tax on the supply or importation if you had acquired the *car directly rather than entering into a financing arrangement relating to the car)” after “*refund-eligible car” in para (a), applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

(3) The amount of the refund for a refund entitlement under subsection (2) is the lesser of: (a) 8/33 of the luxury car tax described in paragraph (2)(a); and (b) $3,000. History S 18-10(3) amended by No 150 of 2008, s 3 and Sch 1 item 4, by omitting “*borne by you as” after “luxury car tax” in para (a), applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008. S 18-10 inserted by No 101 of 2008, s 3 and Sch 2 item 2, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

18-15 Claiming refunds (1) You must claim a refund within 4 years of becoming entitled to the refund. (2) A claim for a refund must be in the *approved form. History S 18-15 inserted by No 101 of 2008, s 3 and Sch 2 item 2, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

18-20 Payment of refunds 18-20 If you are entitled to a refund under this Division and you have claimed the refund, the Commissioner must, on behalf of the Commonwealth, pay the amount of the refund to you. History S 18-20 inserted by No 101 of 2008, s 3 and Sch 2 item 2, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

Part 4 — Miscellaneous Division 21 — Miscellaneous 21-1 Commonwealth etc. not liable to pay luxury car tax (1) The Commonwealth and *untaxable Commonwealth entities are not liable to pay luxury car tax payable under this Act. However, it is the Parliament's intention that the Commonwealth and untaxable Commonwealth entities should: (a) be notionally liable to pay luxury car tax payable under this Act; and (b) notionally have *luxury car tax adjustments arising under this Act. History S 21-1(1) amended by No 58 of 2006, s 3 and Sch 7 items 18 and 19, by substituting “*untaxable Commonwealth entities” for “*Commonwealth entities” and substituting “untaxable Commonwealth entities” for “Commonwealth entities” (last occurring), effective 22 June 2006.

(2) The *Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of *money within an account, or between accounts, operated by the Commonwealth or an *untaxable Commonwealth entity. History S 21-1(2) amended by No 58 of 2006, s 3 and Sch 7 item 20, by substituting “an *untaxable Commonwealth entity” for “*Commonwealth entity”, effective 22 June 2006.

(3) Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law. (4) (Repealed by No 58 of 2006) History S 21-1(4) repealed by No 58 of 2006, s 3 and Sch 7 item 21, effective 22 June 2006. S 21-1(4) formerly read: (4) Commonwealth entity means: (a) an Agency (within the meaning of the Financial Management and Accountability Act 1997); or (b) a Commonwealth authority (within the meaning of the Commonwealth Authorities and Companies Act 1997); that cannot be made liable to taxation by a Commonwealth law.

21-5 Cancellation of exemptions from luxury car tax (1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay luxury car tax payable under this Act. (2) The cancellation does not apply if the provision of the other Act: (a) commences after this section commences; and (b) refers specifically to luxury car tax payable under this Act.

21-10 Agreement with Commissioner regarding calculation of luxury car tax values (1) The *Commissioner may enter into an agreement with you about calculating the *luxury car tax values of particular supplies or *importations of *luxury cars. (2) So far as the agreement is inconsistent with this Act, the agreement prevails.

21-15 Application of the Criminal Code 21-15 The Criminal Code applies to all offences against this Act.

21-20 Regulations 21-20 The Governor-General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Part 5 — Rules for interpreting this Act

Division 23 — What forms part of this Act 23-1 What forms part of this Act (1) These all form part of this Act: • the headings to the Parts, Divisions and Subdivisions of this Act; • *explanatory sections; • the headings to the sections and subsections of this Act; • the notes and examples (however described) that follow provisions of this Act. (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.

23-5 What does not form part of this Act 23-5 Footnotes and endnotes do not form part of this Act.

23-10 Explanatory sections, and their role in interpreting this Act (1) An explanatory section is: (a) any section that is the first section in a Division and that has as its heading ``What this Division is about''; or (b) any section in Divisions 2, 3 and 4. (2) Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section may only be considered: (a) in determining the purpose or object underlying the provision; or (b) to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or (c) in determining the provision's meaning if the provision is ambiguous or obscure; or (d) in determining the provision's meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.

Division 25 — Luxury cars History Div 25 heading substituted by No 176 of 1999, s 3 and Sch 1 item 187, effective 1 July 2000. The heading formerly read: Division 25 — Meaning of some important concepts

25-1 Meaning of luxury car (1) A luxury car is a *car whose *luxury car tax value exceeds the *luxury car tax threshold. (2) However, a *car is not a *luxury car if it is: (a) a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles; or

(b) specially fitted out for transporting *disabled people seated in wheelchairs (unless the supply of the car is *GST-free under Subdivision 38-P of the *GST Act); or (c) a commercial vehicle that is not designed for the principal purpose of carrying passengers; or (d) a motor home or campervan. History S 25-1(2) amended by No 92 of 2000, s 3 and Sch 11 item 16F, by inserting “; or” at the end of para (b), and by inserting paras (c) and (d), effective 1 July 2000.

Luxury car tax threshold — general (3) Subject to subsection (3A) and (4), the luxury car tax threshold is: (a) the car depreciation limit that applied under the former Subdivision 42-B of the *ITAA 1997; or (b) the car limit that applies under section 40-230 of that Act; for the year in which the supply of the car occurred or the car was *entered for home consumption. History S 25-1(3) amended by No 101 of 2008, s 3 and Sch 1 item 11, by inserting “(3A) and” after “Subject to subsection”. For application provision, see history note under s 5-15(1). S 25-1(3) amended by No 101 of 2008, s 3 and Sch 1 items 4 and 5, by substituting “Subject to subsection (4), the” for “The”, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 3 October 2008 (regardless of when contracts for the supplies or importations were entered into). For further application provision, see history note under s 5-15(1). S 25-1(3) substituted by No 77 of 2001, s 3 and Sch 2 item 15, applicable to: (a) depreciating assets: (i) you start to hold under a contract entered into after 30 June 2001; or (ii) you constructed where the construction started after that day; or (iii) you start to hold in some other way after that day; and (b) expenditure that does not form part of the cost of a depreciating asset incurred after that day. S 25-1(3) formerly read: (3) The luxury car tax threshold is the car depreciation limit that applies under Subdivision 42-B of the *ITAA 1997 for the year in which: (a) the supply of the car occurred; or (b) the car was *entered for home consumption. S 25-1(3) amended by No 176 of 1999, s 3 and Sch 1 item 188, by substituting “year in which: (a) the supply of the car occurred; or (b) the car was *entered for home consumption.” for “year in which the supply of the car occurred.”, effective 1 July 2000.

CCH Note The luxury car tax threshold for the 2018/19 financial year is $66,331 (Luxury Car Tax Determination LCTD 2018/1). The threshold for the 2017/18 financial year is $65,094. (3A) On and from 1 July 2012 the luxury car tax threshold is the luxury car tax threshold as at 30 June 2012 indexed according to a factor to be determined by the Parliament and to apply from 1 July 2012 or, if such a factor is not determined by the Parliament, indexed annually in accordance with the CPI indexation method provided for by Subdivision 960-M of the *ITAA 1997, calculated using the index number referred to in subsection 960-280(1) of that Act. History S 25-1(3A) inserted by No 101 of 2008, s 3 and Sch 1 item 12. For application provision, see history note under s 5-15(1).

Luxury car tax threshold — fuel efficient cars (4) If the *car has a fuel consumption not exceeding 7 litres per 100 kilometres as a combined rating under vehicle standards in force under section 7 of the Motor Vehicle Standards Act 1989, the luxury car tax threshold is the *fuel-efficient car limit for the year in which the supply of the car occurred or the car was *entered for home consumption. History S 25-1(4) inserted by No 101 of 2008, s 3 and Sch 1 item 6, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 3 October 2008 (regardless of when contracts for the supplies or importations were entered into). For further application provision, see history note under s 5-15(1).

CCH Note Pending amendment S 25-1(4) will be amended by No 164 of 2018, s 3 and Sch 4 item 2, by substituting “national road vehicle standards in force under section 12 of the Road Vehicle Standards Act 2018” for “vehicle standards in force under section 7 of the Motor Vehicle Standards Act 1989”, effective 10 December 2019. The fuel-efficient car limit for the 2018/19 financial year is $75,526 (Luxury Car Tax Determination LCTD 2018/1), which is the same as for the 2017/18 financial year. (5) The fuel-efficient car limit for the 2008-09 *financial year is $75,000. The limit is indexed annually using Subdivision 960-M of the *ITAA 1997. History S 25-1(5) inserted by No 101 of 2008, s 3 and Sch 1 item 6, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 3 October 2008 (regardless of when contracts for the supplies or importations were entered into). For further application provision, see history note under s 5-15(1).

CCH Note The fuel-efficient car limit for the 2018/19 financial year is $75,526 (Luxury Car Tax Determination LCTD 2018/1), which is the same as for the 2017/18 financial year. (6) In indexing the *fuel-efficient car limit, Subdivision 960-M of the *ITAA 1997 applies as if: (a) the table in section 960-265 of that Act included an item referring to the fuel-efficient car limit and to subsection (5) of this section; and (b) the reference in subsection 960-270(1) of that Act to provisions of that Act included a reference to subsection (5) of this section; and (c) section 960-270 of that Act applied, and section 960-285 of that Act did not apply, in relation to the fuel-efficient car limit; and (d) the reference in subsection 960-280(2) of that Act to the car limit included a reference to the fuelefficient car limit. History S 25-1(6) inserted by No 101 of 2008, s 3 and Sch 1 item 6, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 3 October 2008 (regardless of when contracts for the supplies or importations were entered into). For further application provision, see history note under s 5-15(1).

25-5 Meaning of approved form 25-5 (Repealed by No 176 of 1999) History S 25-5 repealed by No 176 of 1999, s 3 and Sch 1 item 189, effective 1 July 2000. S 25-5 formerly read:

25-5 Meaning of approved form (1) A notice, application or other document is in the approved form if: (a) it is in the form approved in writing by the *Commissioner in relation to that kind of notice, application or other document; and (b) it contains the information that the form requires, and such further information as the Commissioner requires; and (c) it is given, to the *entity to which it is required to be given, in the manner (if any) that the Commissioner requires; and (d) it is, if required by this Act to be given to the Commissioner, lodged at the place that the Commissioner requires. (2) The *Commissioner may combine in the same approved form more than one notice, application or other document.

Division 27 — The Dictionary 27-1 Dictionary 27-1 In this Act, unless the contrary intention appears: ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999. account on a cash basis : you account on a cash basis while a choice you make under section 29-40 of the *GST Act, or a permission of the *Commissioner under section 29-45 of the *GST Act in relation to you, has effect. adjustment has the meaning given by section 195-1 of the *GST Act. approved form has the meaning given by section 995-1 of the *ITAA 1997. History Definition of “approved form” substituted by No 176 of 1999, s 3 and Sch 1 item 190, effective 1 July 2000. The definition formerly read: [approved form ] has the meaning given by section 25-5.

assessed luxury car tax , on a *taxable importation of a luxury car, means the luxury car tax *assessed on the taxable importation. History Definition of “assessed luxury car tax” inserted by No 39 of 2012, s 3 and Sch 1 item 6, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

assessment has the meaning given by the *ITAA 1997. History Definition of “assessment” inserted by No 39 of 2012, s 3 and Sch 1 item 7, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

associate has the meaning given by section 318 of the *ITAA 1936. [Australia ] (Repealed by No 2 of 2015) History Definition of “Australia” repealed by No 2 of 2015, s 3 and Sch 4 item 43, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [Australia ] does not include any external Territory. However, it includes an installation (within the meaning of the Customs Act 1901) that is deemed to be part of Australia by section 5C of that Act.

Australian fee or charge has the meaning given by section 195-1 of the *GST Act. History

Definition of “Australian fee or charge” inserted by No 41 of 2011, s 3 and Sch 4 item 13, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under s 5-20(1).

Australian tax has the meaning given by section 195-1 of the *GST Act. History Definition of “Australian tax” inserted by No 41 of 2011, s 3 and Sch 4 item 14, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under s 5-20(1). Former definition of “Australian tax” repealed by No 176 of 1999, s 3 and Sch 1 item 191, effective 1 July 2000. The definition formerly read: [Australian tax ] has the meaning given by section 195-1 of the *GST Act.

[Australian tax, fee or charge ] (Repealed by No 41 of 2011) History Definition of “Australian tax, fee or charge” repealed by No 41 of 2011, s 3 and Sch 4 item 15, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under s 5-20(1). The definition formerly read: [Australian tax, fee or charge ] has the meaning given by section 195-1 of the *GST Act. Definition of “Australian tax, fee or charge” inserted by No 176 of 1999, s 3 and Sch 1 item 192, effective 1 July 2000.

borne : you have borne luxury car tax on the supply of a *car if the *consideration that you provided for the supply included the tax. car means a *motor vehicle (except a motor cycle or similar vehicle) that is: (a) designed to carry a load of less than 2 tonnes and fewer than 9 passengers; or (b) a limousine (regardless of the number of passengers it is designed to carry). History Definition of “car” substituted by No 177 of 1999, s 3 and Sch 1 item 168, effective 1 July 2000. The definition formerly read: [car ] means a *motor vehicle (except a motor cycle or similar vehicle) designed to carry a load of less than 2 tonnes and fewer than 9 passengers.

car parts has the meaning given by section 195-1 of the *GST Act. carrying on an *enterprise includes doing anything in the course of the commencement or termination of the enterprise. Commissioner means the Commissioner of Taxation. Commonwealth entity (Repealed by No 58 of 2006) History Definition of “Commonwealth entity” repealed by No 58 of 2006, s 3 and Sch 7 item 22, effective 22 June 2006. The definition formerly read: [Commonwealth entity ] has the meaning given by subsection 21-1(4).

[connected with Australia ] (Repealed by No 2 of 2015) History Definition of “connected with Australia” repealed by No 2 of 2015, s 3 and Sch 4 item 44, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [connected with Australia ] , in relation to a supply, has the meaning given by section 195-1 of the *GST Act.

connected with the indirect tax zone , in relation to a supply, has the meaning given by section 195-1 of the *GST Act.

History Definition of “connected with the indirect tax zone” inserted by No 2 of 2015, s 3 and Sch 4 item 45, applicable to a tax period that commences on or after 1 July 2015.

consideration has the meaning given by section 195-1 of the *GST Act. corrected luxury car tax amount has the meaning given by paragraph 15-10(c). customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than: (a) the A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999; or (aa) the A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005; or (b) the A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999. History Definition of “customs duty” amended by No 10 of 2005, s 3 and Sch 1 item 16, by inserting para (aa), effective 1 July 2005.

Customs Tariff means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives. decreasing luxury car tax adjustment has the meaning given by sections 15-25, 15-30, 15-35 and 1540. disabled person means a person described in: (a) paragraphs 38-505(1)(a) and (b) of the *GST Act (disabled veteran); or (b) paragraph 38-510(1)(a) of the GST Act (person with a disability certificate). end supply of a *car means a supply of a car to a *recipient who is not entitled to *quote in relation to that supply. enter for home consumption has the same meaning as in the Customs Act 1901. History Definition of “enter for home consumption” inserted by No 176 of 1999, s 3 and Sch 1 item 193, effective 1 July 2000.

enterprise has the meaning given by section 9-20 of the *GST Act. entity has the meaning given by section 184-1 of the *GST Act. explanatory section has the meaning given by section 23-10. Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013. History Definition of “Finance Minister” amended by No 62 of 2014, s 3 and Sch 7 item 123, by substituting “Public Governance, Performance and Accountability Act 2013” for “Financial Management and Accountability Act 1997”, effective 1 July 2014.

financial year has the meaning given by section 995-1 of the *ITAA 1997. History Definition of “financial year” inserted by No 101 of 2008, s 3 and Sch 1 item 7, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 3 October 2008 (regardless of when contracts for the supplies or importations were entered into). For further application provision, see history note under s 5-15(1).

fuel-efficient car limit has the meaning given by subsection 25-1(5).

History Definition of “fuel-efficient car limit” inserted by No 101 of 2008, s 3 and Sch 1 item 8, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 3 October 2008 (regardless of when contracts for the supplies or importations were entered into). For further application provision, see history note under s 5-15(1).

GST has the meaning given by section 195-1 of the *GST Act. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. GST-free : a supply is GST-free if it is GST-free under Division 38 of the *GST Act. GST group has the meaning given by section 48-5 of the *GST Act. History Definition of “GST group” inserted by No 176 of 1999, s 3 and Sch 1 item 194, effective 1 July 2000.

GST inclusive market value has the meaning given by section 195-1 of the *GST Act. GST joint venture has the meaning given by section 51-5 of the *GST Act. History Definition of “GST joint venture” inserted by No 176 of 1999, s 3 and Sch 1 item 195, effective 1 July 2000.

import means import goods into the indirect tax zone. History Definition of “import” substituted by No 2 of 2015, s 3 and Sch 4 item 46, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [import ] means import goods into *Australia. Definition of “import” substituted by No 176 of 1999, s 3 and Sch 1 item 196, effective 1 July 2000. The definition formerly read: [import ] has the meaning given by section 195-1 of the *GST Act.

increasing luxury car tax adjustment has the meaning given by sections 15-20, 15-30, 15-35 and 1545. indirect tax zone has the meaning given by section 195-1 of the *GST Act. History Definition of “indirect tax zone” inserted by No 2 of 2015, s 3 and Sch 4 item 47, applicable to a tax period that commences on or after 1 July 2015.

international transport of a *car and any *car parts, accessories or attachments covered by subsection 7-10(2) has the meaning given by section 195-1 of the *GST Act. History Definition of “international transport” inserted by No 176 of 1999, s 3 and Sch 1 item 197, effective 1 July 2000.

ITAA 1936 means the Income Tax Assessment Act 1936. ITAA 1997 means the Income Tax Assessment Act 1997. joint venture operator , for a *GST joint venture, has the meaning given by section 195-1 of the *GST Act. History Definition of “joint venture operator” inserted by No 176 of 1999, s 3 and Sch 1 item 198, effective 1 July 2000.

luxury car has the meaning given by section 25-1.

luxury car tax means tax that is payable under the *luxury car tax law and imposed as luxury car tax by any of these: (a) the A New Tax System (Luxury Car Tax Imposition — General) Act 1999; or (b) the A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999; or (c) the A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999. luxury car tax adjustment means an *increasing luxury car tax adjustment or a *decreasing luxury car tax adjustment. Note: Luxury car tax adjustments are provided for in Division 15.

luxury car tax adjustment event has the meaning given by section 15-5. luxury car tax law means: (a) this Act; and (b) any Act that imposes luxury car tax; and (c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; and (d) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) to (c); and (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and (f) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered). luxury car tax threshold has the meaning given by subsection 25-1(3) or (4). History Definition of “luxury car tax threshold” amended by No 101 of 2008, s 3 and Sch 1 item 9, by inserting “or (4)” after “subsection 25-1(3)”, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 3 October 2008 (regardless of when contracts for the supplies or importations were entered into). For further application provision, see history note under s 5-15(1).

luxury car tax value , of a *car, means: (a) in relation to the *supply of the car — the value given by section 5-20; or (b) in relation to the *importation of the car — the value given by section 7-15. member , in relation to a *GST group, has the meaning given by section 195-1 of the *GST Act. History Definition of “member” inserted by No 176 of 1999, s 3 and Sch 1 item 199, effective 1 July 2000.

money has the meaning given by section 195-1 of the *GST Act. more than 2 years old has the meaning given by subsection 5-10(3). motor vehicle means a motor-powered road vehicle (including a 4 wheel drive vehicle). net amount has the meaning given by section 195-1 of the *GST Act. non-taxable re-importation has the meaning given by section 7-20. History Definition of “non-taxable re-importation” inserted by No 156 of 2000, s 3 and Sch 2 item 18, applicable to importations into Australia on or after 1 July 2000.

officer has the meaning given by the Corporations Act 2001.

History Definition of “officer” amended by No 55 of 2001, s 3 and Sch 3 item 35, by substituting “Corporations Act 2001” for “Corporations Law”, effective 15 July 2001.

overdue : a debt is overdue if there has been a failure to discharge the debt, and that failure is a breach of the debtor’s obligations in relation to the debt. History Definition of “overdue” inserted by No 177 of 1999, s 3 and Sch 1 item 169, effective 1 July 2000.

participant , in relation to a *GST joint venture, has the meaning given by section 195-1 of the *GST Act. History Definition of “participant” inserted by No 176 of 1999, s 3 and Sch 1 item 200, effective 1 July 2000.

passed on , in relation to an amount of tax that has been borne by a entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity. place of consignment of a *car and any *car parts, accessories or attachments covered by subsection 710(2) has the meaning given by section 195-1 of the *GST Act. History Definition of “place of consignment” inserted by No 176 of 1999, s 3 and Sch 1 item 201, effective 1 July 2000.

previously attributed luxury car tax amount has the meaning given in section 15-15. price , in relation to a supply, has the meaning given by section 9-75 of the *GST Act. primary production business has the meaning given by section 995-1 of the *ITAA 1997. History Definition of “primary production business” inserted by No 101 of 2008, s 3 and Sch 2 item 3, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

quotable purpose means a use of a *car for which you may *quote under section 9-5. quote means quote an *ABN. recipient , in relation to a supply, means the *entity to which the supply was made. refund-eligible car means a 4 wheel drive, or all wheel drive, *car of a kind specified in regulations made for the purposes of this definition. History Definition of “refund-eligible car” inserted by No 101 of 2008, s 3 and Sch 2 item 4, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

registered means registered under Part 2-5 of the *GST Act. representative member , for a *GST group, has the meaning given by section 195-1 of the *GST Act. History Definition of “representative member” inserted by No 176 of 1999, s 3 and Sch 1 item 202, effective 1 July 2000.

required to be registered has the meaning given by section 195-1 of the *GST Act. research and development means systematic, investigative and experimental activities that involve innovation or high levels of technical risk and are carried on for the purpose of:

(a) acquiring new knowledge (whether or not that knowledge will have a specific practical application); or (b) creating new or improved materials, products, devices or processes. supply has the meaning given by section 9-10 of the *GST Act. taxable importation of a luxury car has the meaning given by section 7-10. taxable supply has the meaning given by section 195-1 of the *GST Act. taxable supply of a luxury car has the meaning given by section 5-10. tax period has the meaning given by section 195-1 of the *GST Act. tourist activity has the meaning set out in regulations made for the purposes of this definition. History Definition of “tourist activity” inserted by No 101 of 2008, s 3 and Sch 2 item 5, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

untaxable Commonwealth entity has the meaning given by section 177-1 of the *GST Act. History Definition of “untaxable Commonwealth entity” inserted by No 58 of 2006, s 3 and Sch 7 item 23, effective 22 June 2006.

you : if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited. Note: The expression you is not used in provisions that apply only to entities that are not individuals.

A New Tax System (Luxury Car Tax) Regulations 2000 BACKGROUND A New Tax System (Luxury Car Tax) Regulations 2000 The A New Tax System (Luxury Car Tax) Regulations 2000 reproduced in this publication comprises those Regulations as amended by the other Regulations specified in the following table. Regulation

SR No

Year

Date of Gazettal

Date of commencement

A New Tax System (Luxury Car Tax) Regulations 2000 as amended by:

112

2000

15.6.00

1.7.00

Regulation

SLI No

Year

Date of Date of Registration commencement

A New Tax System (Luxury Car Tax) Amendment Regulations 2008 (No 1)

239

2008

28.11.08

A New Tax System (Luxury Car Tax) Regulations 2000 Contents

1.7.08

1

Name of Regulations

2

Commencement

3

Definition

25-1.01

Meaning of luxury car — emergency vehicles

27-1.01

Meaning of refund-eligible car

27-1.02

Meaning of tourist activity Schedule 1 — Emergency vehicles

A New Tax System (Luxury Car Tax) Regulations 2000 1 Name of Regulations These Regulations are the A New Tax System (Luxury Car Tax) Regulations 2000.

2 Commencement These Regulations commence on the commencement of the A New Tax System (Luxury Car Tax) Act 1999.

3 Definition In these Regulations: Act means the A New Tax System (Luxury Car Tax) Act 1999.

25-1.01 Meaning of luxury car — emergency vehicles For paragraph 25-1(2)(a) of the Act, a vehicle is an emergency vehicle if the vehicle: (a) is mentioned, or is in a class of vehicles that is mentioned, in one or more of the items in Schedule 1; and (b) is the subject of a statement, in the approved form: (i) given to the supplier of the vehicle by the person to whom the vehicle is supplied; and (ii) given at the time that the vehicle is supplied; and (iii) to the effect that the vehicle is to be used only as an emergency vehicle of the kind described in the statement.

27-1.01 Meaning of refund-eligible car (1) For the definition of refund-eligible car in section 27-1 of the Act, a car is a refund-eligible car if it is a 4 wheel drive, or all wheel drive, car that is: (a) in the category described as “passenger car (MA)” in clause 4.3.1 of the Vehicle Standard (Australian Design Rule — Definitions and Vehicle Categories) 2005 and has a ground clearance of not less than 175 mm; or (b) in the category described as “off-road passenger vehicle (MC)” in clause 4.3.3 of the Vehicle Standard (Australian Design Rule — Definitions and Vehicle Categories) 2005. (2) In this regulation: ground clearance has the same meaning as in clause 3 of the Vehicle Standard (Australian Design Rule — Definitions and Vehicle Categories) 2005.

History Reg 27-1.01 inserted by SLI No 239 of 2008, reg 3 and Sch 1 item 1, effective 1 July 2008.

27-1.02 Meaning of tourist activity (1) For the definition of tourist activity in section 27-1 of the Act, a tourist activity means an activity that: (a) is a leisure activity; and (b) is of a touring nature; and (c) does not involve the transporting of passengers: (i) by taxi or limousine for fares; or (ii) by a hire car service. (2) In this regulation: leisure activity includes an activity involving a visit by a tourist to a site of scenic beauty, cultural interest, environmental interest, historical interest or recreational interest. History Reg 27-1.02 inserted by SLI No 239 of 2008, reg 3 and Sch 1 item 1, effective 1 July 2008.

Schedule 1 — Emergency vehicles (regulation 25-1.01) Item

Emergency vehicle

1

A vehicle that is registered in a State or Territory as an emergency vehicle

2

An ambulance

3

A mobile intensive care ambulance (MICA), or similar vehicle, that is: (a) fitted with a siren and flashing warning lights; and (b) used to transport paramedics and equipment to the site of an    accident

4

A firefighting vehicle that: (a) is designed, permanently fitted out and equipped for the purpose of    fighting and preventing fires; and (b) has external markings that identify it as a firefighting vehicle

5

A police vehicle that is equipped with a siren and flashing warning lights

6

An emergency response or search and rescue vehicle that: (a) is designed and permanently fitted out for the purpose of emergency    response or search and rescue operations; and (b) has external markings that identify it as a vehicle of that kind

7

A vehicle that: (a) is designed and permanently fitted out for the purpose of responding    to and dealing with an environmental emergency; and (b) has external markings that identify it as a vehicle of that kind

8

An ambulance, or similar vehicle, that is specially equipped for carrying sick or wounded animals

9

A vehicle that is acquired for immediate modification or conversion into a vehicle mentioned in another item of this Schedule before its first use as a vehicle

A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999 BACKGROUND A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999 The A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Any special provision contained in an amending Act governing the commencement date of an amendment is given in the history note to the section affected. Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth). Date of commencement

Act

No

Year

Date of Assent

A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999 as amended by:

77

1999

8.7.99

1.7.00

A New Tax System (Luxury Car Tax Imposition — Customs) Amendment Act 2008 (2nd Rdng Spch Hs of Reps Hansard 26.5.08, p 3,110)

98

2008

3.10.08

3.10.08

Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999 Contents

1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999 An Act to implement A New Tax System by imposing a luxury car tax, so far as that tax is a duty of customs The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999.

2 Commencement 2 This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the A New Tax System (Luxury Car Tax) Act 1999 is imposed by this section under the name of luxury car tax. (2) This section imposes luxury car tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.

4 Rate 4 The rate of luxury car tax payable under the A New Tax System (Luxury Car Tax) Act 1999 is 33%. Note: Luxury car tax is only calculated on the value of the car that exceeds the luxury car tax threshold in that Act. History S 4 amended by No 98 of 2008, s 3 and Sch 1 item 1, by substituting “33%” for “25%”, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999 BACKGROUND A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999

The A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Any special provision contained in an amending Act governing the commencement date of an amendment is given in the history note to the section affected. Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth). Date of commencement

Act

No

Year

Date of Assent

A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999 as amended by:

78

1999

8.7.99

1.7.00

A New Tax System (Luxury Car Tax Imposition — Excise) Amendment Act 2008 (2nd Rdng Spch Hs of Reps Hansard 26.5.08, p 3,110)

99

2008

3.10.08

3.10.08

Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999 An Act to implement A New Tax System by imposing a luxury car tax, so far as that tax is a duty of excise The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999.

2 Commencement 2 This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the A New Tax System (Luxury Car Tax) Act 1999 is imposed by this section under the name of luxury car tax. (2) This section imposes luxury car tax only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.

4 Rate

4 The rate of luxury car tax payable under the A New Tax System (Luxury Car Tax) Act 1999 is 33%. Note: Luxury car tax is only calculated on the value of the car that exceeds the luxury car tax threshold in that Act. History S 4 amended by No 99 of 2008, s 3 and Sch 1 item 1, by substituting “33%” for “25%”, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Luxury Car Tax Imposition — General) Act 1999 BACKGROUND A New Tax System (Luxury Car Tax Imposition — General) Act 1999 The A New Tax System (Luxury Car Tax Imposition — General) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Any special provision contained in an amending Act governing the commencement date of an amendment is given in the history note to the section affected. Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth). Date of commencement

Act

No

Year

Date of Assent

A New Tax System (Luxury Car Tax Imposition — General) Act 1999 as amended by:

79

1999

8.7.99

1.7.00

A New Tax System (Luxury Car Tax Imposition — General) Amendment Act 2008 (2nd Rdng Spch Hs of Reps Hansard 26.5.08, p 3,110)

100

2008

3.10.08

3.10.08

Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

A New Tax System (Luxury Car Tax Imposition — General) Act 1999 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Luxury Car Tax Imposition — General) Act 1999

An Act to implement A New Tax System by imposing a luxury car tax, so far as that tax is neither a duty of customs nor a duty of excise The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Luxury Car Tax Imposition — General) Act 1999.

2 Commencement 2 This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the A New Tax System (Luxury Car Tax) Act 1999 is imposed by this section under the name of luxury car tax. (2) This section imposes luxury car tax only so far as that tax is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.

4 Rate 4 The rate of luxury car tax payable under the A New Tax System (Luxury Car Tax) Act 1999 is 33%. Note: Luxury car tax is only calculated on the value of the car that exceeds the luxury car tax threshold in that Act. History S 4 amended by No 100 of 2008, s 3 and Sch 1 item 1, by substituting “33%” for “25%”, applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Wine Equalisation Tax) Act 1999 BACKGROUND A New Tax System (Wine Equalisation Tax) Act 1999 The A New Tax System (Wine Equalisation Tax) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Any special provision contained in an amending Act governing the commencement date of an amendment is given in the history note to the section affected. Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

Act

No

Year

Date of Assent

A New Tax System (Wine Equalisation Tax) Act 1999 as amended by:

62

1999

8.7.99

Date of commencement 1.7.00

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 30.9.99, p 11,031)

176

1999

22.12.99

1.7.00

A New Tax System (Indirect Tax and Consequential Amendments) Act (No 2) 1999 (2nd Rdng Spch Hs of Reps Hansard 21.10.99, p 12,182)

177

1999

22.12.99

1.7.00

A New Tax System (Tax Administration) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 2.9.99, p 9,832)

179

1999

22.12.99

1.7.00 except Sch 2 items 5 to 8 (22.12.99)

A New Tax System (Tax Administration) Act (No. 1) 2000 (2nd Rdng Spch Hs of Reps Hansard 9.12.99, p 13,263)

44

2000

3.5.00

22.12.99

Indirect Tax Legislation Amendment Act 2000 (2nd Rdng Spch Hs of Reps Hansard 11.5.00, p 16,341)

92

2000

30.6.00

1.7.00

Taxation Laws Amendment Act (No 8) 2000 (2nd Rdng Spch Hs of Reps Hansard 12.10.00, p 21,411)

156

2000

21.12.00

21.12.00

Customs Legislation Amendment Act (No 1) 2002 (2nd Rdng Spch Hs of Reps Hansard 19.6.02, p 3,777)

82

2002

10.10.02

19.7.05

Designs (Consequential Amendments) Act 2003 (2nd Rdng Spch Hs of Reps Hansard 11.12.02, p 10,082)

148

2003

17.12.03

17.6.04 if not proclaimed earlier

Tax Laws Amendment (Wine Producer Rebate and Other 129 Measures) Act 2004 (2nd Rdng Spch Hs of Reps Hansard 24.6.04, p 31,468)

2004

31.8.04

Various

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 8.12.04, p 5)

10

2005

22.2.05

1.7.05

Tax Laws Amendment (2004 Measures No 7) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 8.12.04, p 3)

41

2005

1.4.05

1.4.05

Tax Laws Amendment (2005 Measures No 4) Act 2005 (2nd Rdng Spch Hs of Reps Hansard 23.6.05, p 17)

160

2005

19.12.05

Sch 4 on 19.12.06 if not proclaimed earlier

Tax Laws Amendment (2006 Measures No 2) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 29.3.06, p 19)

58

2006

22.6.06

22.6.06

Fuel Tax (Consequential and Transitional Provisions) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 29.3.06, p 18)

73

2006

26.6.06

1.7.06

Tax Laws Amendment (2006 Measures No 3) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 25.5.06, p 15)

80

2006

30.6.06

30.6.06 except Sch 10 (1.7.05)

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 22.6.06, p 1)

101

2006

14.9.06

14.9.06

Tax Laws Amendment (Small Business) Act 2007 (2nd Rdng Spch Hs of Reps Hansard 10.5.07, p 5)

80

2007

21.6.07

21.6.07

Customs Legislation Amendment (Name Change) Act 2009 (2nd Rdng Spch Hs of Reps Hansard 12.3.09, p

33

2009

22.5.09

23.5.09

2,498) Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 25.11.09, p 12,775)

20

2010

24.3.10

1.7.10

Tax Laws Amendment (2011 Measures No 9) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 23.11.11, p 13,566)

12

2012

21.3.12

21.3.12

Indirect Tax Laws Amendment (Assessment) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 29.2.12, p 2,233)

39

2012

15.4.12

1.7.12

Customs Tariff Amendment (Schedule 4) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 21.3.12, p 3,692)

138

2012

25.9.12

1.3.13

Tax Laws Amendment (2012 Measures No 5) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 19.9.12, p 11,183)

184

2012

10.12.12

10.12.12

Customs Amendment (Miscellaneous Measures) Act 2013 (2nd Rdng Spch Hs of Reps Hansard 28.11.12, p 13,666)

33

2013

30.3.13

31.3.13

Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 (2nd Rdng Spch Hs of Reps Hansard 24.6.14, p 7,187)

62

2014

30.6.14

1.7.14

Treasury Legislation Amendment (Repeal Day) Act 2015 (2nd Rdng Spch Hs of Reps Hansard 22.10.14, p 11,674)

2

2015

25.2.15

Sch 2 Pt 1: 1.7.15; Sch 4: 25.2.15

Customs and Other Legislation Amendment (Australian Border Force) Act 2015 (2nd Rdng Spch Hs of Reps Hansard 25.2.15, p 1,208)

41

2015

20.5.15

1.7.15

Treasury Laws Amendment (2017 Measures No 4) Act 2017 (2nd Rdng Spch Hs of Reps Hansard 22.06.2017, p 7,442)

94

2017

23.8.17

1.10.17

Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

A New Tax System (Wine Equalisation Tax) Act 1999 Contents Part 1 — Introduction Division 1 — Preliminary 1-1

Short title

1-2

Commencement

1-3

How the wine tax law applies to things outside the indirect tax zone and things happening before commencement

1-4

States and Territories are bound by the wine tax law Division 2 — Overview of the wine tax legislation

2-1

What this Act is about

2-5

Liability to tax (Part 2)

2-10

Quoting (Part 3)

2-15

Wine tax credits (Part 4)

2-20

Payment of wine tax (Part 5)

2-25

Miscellaneous (Part 6)

2-30

Interpretative provisions (Part 7)

2-33

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 Part 2 — Wine tax Division 5 — General rules for taxability

5-1

What this Division is about

5-5

General rules for taxing assessable dealings

5-10

Sale time brought forward if purchaser uses the wine before title passes

5-15

Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)

5-20

Indirect marketing sale (AD2d and AD12d)

5-25

Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a)

5-30

Local entry of imported wine (AD10)

5-35

(Repealed by No 176 of 1999)

5-40

(Repealed by No 176 of 1999)

5-50

Purchaser quoting on purchase from producer — failure to deal according to quote Division 7 — Exemptions

7-1

What this Division is about

7-5

Exemption for dealings that are GST-free supplies or non-taxable importations

7-10

Exemptions based on quoting

7-15

Exemptions based on Schedule 4 to the Customs Tariff Act 1995

7-20

Exemption for local entry if wine has been taxed while in bond

7-25

Goods returned to the indirect tax zone in an unaltered condition Division 9 — Taxable value

9-1

What this Division is about Subdivision 9-A — General rules for working out taxable value

9-5

How to work out the taxable value of a taxable dealing

9-10

Agreement with Commissioner regarding calculation of taxable value Subdivision 9-B — Notional wholesale selling price

9-25

The 2 methods of working out notional wholesale selling prices for retail dealings with grape wine

9-30

Working out notional wholesale selling prices for retail dealings with wine that is not grape wine

9-35

The half retail price method

9-40

The average wholesale price method

9-45

Notional wholesale selling prices for other dealings Subdivision 9-C — Additions to taxable value

9-65

Taxable dealing with wine that is the contents of a container

9-70

Assessable dealings with wine that involve the payment of an associated royalty

9-75

Assessable dealing with wine in bond

9-80

Amounts not to be added if they are already included in the taxable value Part 3 — Quoting Division 13 — Quoting for dealings in wine

13-1

What this Division is about

13-5

Standard grounds for quoting ABN

13-10

Additional quoting grounds in special circumstances

13-15

Periodic quoting

13-20

Manner in which quote must be made

13-25

Incorrect quote nevertheless effective for certain purposes

13-30

Quote not effective for certain purposes if there are grounds for believing it was improperly made

13-32

Quote not effective if entity to whom quote is made purchased the wine for a price that included wine tax

13-35

Improper quoting is an offence Part 4 — Wine tax credits Division 17 — Wine tax credits

17-1

What this Division is about

17-5

Wine tax credit entitlements

17-10

Claims for wine tax credits

17-15

Commissioner not required to consider credit claims for less than $200

17-20

Wine tax credits to be applied against tax liabilities and excess refunded

17-25

Excess wine tax credits must be repaid

17-30

Clawback of CR15 wine tax credit on later recovery of bad debt

17-35

Clawback of CR8 wine tax credit on later sale of defective wine

17-37

(Repealed by No 94 of 2017)

17-40

Agreement with Commissioner regarding wine tax credits

17-45

Notifying disallowance of wine tax credit claim Division 19 — Producer rebates

19-1

What this Division is about

19-5

Entitlement to producer rebates

19-7

Approval as New Zealand participant

19-8

Revoking an approval as a New Zealand participant

19-9

Notification of changed circumstances

19-10

(Repealed by No 94 of 2017)

19-15

Amount of producer rebates

19-17

(Repealed by No 94 of 2017)

19-20

Associated producers

19-25

Excess claims

19-28

(Repealed by No 94 of 2017)

19-30

(Repealed by No 94 of 2017) Part 5 — Payments and refunds of wine tax Division 21 — Inclusion of wine tax and wine tax credits in net amounts

21-1

What this Division is about Subdivision 21-A — General

21-5

Net amounts increased by amounts of wine tax

21-10

Attribution rules for wine tax

21-15

Net amounts reduced by amounts of wine tax credits Subdivision 21-B — Members of GST groups

21-40

Who is liable for wine tax

21-45

Who is entitled to wine tax credits Subdivision 21-C — Participants in GST joint ventures

21-70

Who is liable for wine tax

21-75

Who is entitled to wine tax credits

21-80

Additional net amounts relating to GST joint ventures Division 23 — Wine tax on customs dealings

23-1

What this Division is about

23-5

Payment of wine tax on customs dealings

23-10

Application of Division 165 of the GST Act Division 25 — Tourist refund scheme

25-1

What this Division is about

25-5

Tourist refund scheme

25-10

Purchases later found to be GST-free supplies Part 6 — Miscellaneous Division 27 — Miscellaneous

27-1

(Repealed by No 176 of 1999)

27-5

Wine tax must be specified on invoice for wholesale sales

27-10

Alteration of wine tax liability or wine tax credit if affected by non-arm’s length transaction

27-15

Apportionment of global amounts

27-20

Commonwealth etc. not liable to pay wine tax

27-25

Cancellation of exemptions from wine tax

27-30

Application of the Criminal Code

27-35

Regulations Part 7 — Interpreting this Act Division 29 — Rules for interpreting this Act

29-1

What forms part of this Act

29-5

What does not form part of this Act

29-10

Explanatory sections, and their role in interpreting this Act Division 31 — Meaning of some important concepts Subdivision 31-A — Wine

31-1

Meaning of wine

31-2

Meaning of grape wine

31-3

Meaning of grape wine product

31-4

Meaning of fruit or vegetable wine

31-5

Meaning of cider or perry

31-6

Meaning of mead

31-7

Meaning of sake

31-8

Requirements for types of wine

31-9

Measuring alcoholic content Former Subdivision 31-B — Grape wine

31-5

(Repealed by No 176 of 1999) Subdivision 31-C — Borne wine tax and wine tax borne

31-10

Meanings of borne wine tax and wine tax borne Subdivision 31-D — Obtaining wine under quote etc.

31-15

Meaning of obtain wine under quote etc. Former Subdivision 31-E — Approved forms

31-20

(Repealed by No 176 of 1999) Division 33 — Dictionary

33-1

Dictionary

A New Tax System (Wine Equalisation Tax) Act 1999 *To find definitions of asterisked terms, see the Dictionary, starting at section 33-1.

An Act about a tax, relating to certain alcoholic beverages, to implement A New Tax System, and for related purposes The Parliament of Australia enacts:

Part 1 — Introduction Division 1 — Preliminary 1-1 Short title 1-1 This Act may be cited as the A New Tax System (Wine Equalisation Tax) Act 1999.

1-2 Commencement 1-2 This Act commences on 1 July 2000.

1-3 How the wine tax law applies to things outside the indirect tax zone and things happening before commencement (1) The *wine tax law extends to acts, omissions, matters and things outside Australia (within the meaning of the *ITAA 1997) (except where a contrary intention appears). History S 1-3(1) amended by No 2 of 2015, s 3 and Sch 4 item 49, by substituting “Australia (within the meaning of the *ITAA 1997)” for “*Australia”, applicable to a tax period that commences on or after 1 July 2015.

(2) The *wine tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary).

1-4 States and Territories are bound by the wine tax law 1-4 The *wine tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.

Division 2 — Overview of the wine tax legislation 2-1 What this Act is about 2-1 This Act is about the wine equalisation tax (or wine tax). The wine tax is a single stage tax applying (in most cases) to dealings in wine at the wholesale level. In almost all dealings to which it applies, the GST will also apply. Note 1: Wine is widely defined in Subdivision 31-A. It can apply to beverages fermented from any fruit or vegetable. It also extends to cider, perry, mead and sake. Note 2: The wine tax is imposed by 3 Acts: (a) the A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999; and (b) the A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999; and (c) the A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999. History S 2-1 amended by No 176 of 1999, s 3 and Sch 1 item 203, by substituting Note 1, effective 1 July 2000. Note 1 formerly read: Note 1: Wine is widely defined in Subdivision 31-A. It can apply to beverages fermented from any fruit or vegetable. The wine tax also extends to cider, perry, mead and sake (see section 27-1).

2-5 Liability to tax (Part 2) 2-5 Part 2 sets out the rules that establish the liability for the wine tax. The broad aim of the wine tax law is to tax the last wholesale sale of wine (usually the sale from the last wholesaler to the retailer).

2-10 Quoting (Part 3) 2-10 Part 3 is about quoting. The system of quoting is designed to avoid wine tax becoming payable on earlier sales.

2-15 Wine tax credits (Part 4) 2-15 Part 4 is about the entitlement to, and claiming of, wine tax credits. The system of wine tax credits deals (among other things) with situations where wine tax has become payable more than once on the same wine.

2-20 Payment of wine tax (Part 5) 2-20 Part 5 provides for amounts of wine tax, and wine tax credits, to be included in net amounts under the GST system. This has the effect of incorporating the wine tax into the payments and refunds system for the GST. However, the assessed wine tax is paid together with customs duty (where appropriate). History S 2-20 amended by No 39 of 2012, s 3 and Sch 1 item 143, by substituting “assessed wine tax” for “wine tax” (last occurring), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

2-25 Miscellaneous (Part 6) 2-25 Part 6 deals with miscellaneous matters.

2-30 Interpretative provisions (Part 7) 2-30 Part 7 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.

2-33 Administration, collection and recovery provisions in the Taxation Administration Act 1953 2-33 Parts 3-10, 4-1 and 4-15 in Schedule 1 to the Taxation Administration Act 1953 contain provisions relating to the administration of the wine tax, and to collection and recovery of amounts of wine tax. History S 2-33 amended by No 39 of 2012, s 3 and Sch 1 item 144, by inserting “, 4-1” after “Parts 3-10”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 2-35 renumbered as s 2-33 by No 73 of 2006, s 3 and Sch 5 item 143 and amended by item 144 by substituting “Parts 3-10 and 4-15 in Schedule 1 to the Taxation Administration Act 1953 contain” for “Part VI of the Taxation Administration Act 1953 contains”, effective 1 July 2006.

Division 3 — Defined terms 3-1 When defined terms are identified

(1) Many of the terms used in the law relating to the wine tax are defined. (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in ``*taxable dealing''. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 33-1.

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

amount

.................................... 2

Commissioner

.................................... 3

entity

.................................... 3A

indirect tax zone

.................................... 5

wine

.................................... 6

wine tax

.................................... 7

you

History S 3-5(3) amended by No 2 of 2015, s 3 and Sch 4 item 50, by inserting table item 3A, applicable to a tax period that commences on or after 1 July 2015. S 3-5(3) amended by No 129 of 2004, s 3 and Sch 4 item 1, by omitting table item 4, effective 31 August 2004. Table item 4 formerly read “price”.

3-10 Identifying the defined term in a definition 3-10 Within a definition, the defined term is identified by bold italics.

Division 4 — Status of Guides and other non-operative material 4-1 Non-operative material 4-1 In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them.

This other material falls into 2 main categories.

4-5 Explanatory sections 4-5 One category is the explanatory section in many Divisions. Under the section heading ``What this Division is about'', a short explanation of the Division appears in boxed text. Explanatory sections form part of this Act but are not operative provisions. In interpreting an operative provision, explanatory sections may only be considered for limited purposes. They are set out in section 29-10.

4-10 Other material 4-10 The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions (except for formulas), but are not kept separate from them.

Part 2 — Wine tax Division 5 — General rules for taxability 5-1 What this Division is about Liability for wine tax centres around the concept of an assessable dealing. This concept is defined in the Assessable Dealings Table and the sections following the table.

5-5 General rules for taxing assessable dealings (1) The *Assessable Dealings Table sets out all the *assessable dealings that can be subject to wine tax. (2) If the time of an *assessable dealing (as specified in column 4 of the table) is on or after 1 July 2000, and no exemption applies under Division 7, then: (a) the dealing is a *taxable dealing; and (b) the entity specified in column 3 is the entity liable to the tax; and (c) the tax becomes payable at the time of the dealing, as specified in column 4. However, an assessable dealing (other than a *customs dealing) is a taxable dealing only if the entity specified in column 3 is *registered or *required to be registered. Note: Under Part 5, amounts of wine tax, on assessable dealings (other than customs dealings), are included in your net amount under the GST system. History S 5-5(2) amended by No 176 of 1999, s 3 and Sch 1 items 204 and 205, by substituting “an assessable dealing (other than a *customs dealing) is a taxable dealing only if” for “the dealing is not a taxable dealing unless”, and inserting “, on assessable dealings (other than customs dealings),” after “wine tax” in the Note, effective 1 July 2000.

(3) To calculate the amount of the tax: (a) determine the *taxable value of the dealing under Division 9; and (b) multiply the result by 29%. Note: The amount of tax is reduced for some importations (e.g. accompanied baggage of passengers) that are free of customs duty (see section 5-40).

(4) The table does not apply to a dealing with wine unless the wine is *assessable wine immediately before the time of the dealing, and is in the indirect tax zone at the time of the dealing. Assessable Dealings Table Column 1

Column 2

Column 3

Column 4

No.

*Assessable dealing

*Entity liable Time of dealing

Column 5 Normal taxable value

Part A — Australian Wine AD1a

*wholesale sale by an entity seller that *manufactured the wine in the course of any business

time of sale

the *price (excluding wine tax and *GST) for which the wine was sold

.................................... AD1b

*wholesale sale by an entity seller that is not the *manufacturer of the wine

time of sale

the *price (excluding wine tax and *GST) for which the wine was sold

seller

time of sale

the *notional wholesale selling price

seller

time of sale

the *notional wholesale selling price

seller

time of sale

the amount that would be the *notional wholesale purchase price of the wine if the *manufacturer had incurred the *eligible royalty costs

seller

time of sale

the *notional wholesale selling price

*untaxed sale by an entity seller that is not the *manufacturer of the wine

time of sale

the *notional wholesale selling price

time of sale

the *notional wholesale selling price

time of *AOU

the *notional wholesale selling price

applier

time of *AOU

the *notional wholesale selling price

*AOU by an entity that is not applier

time of *AOU

(a)

.................................... AD2a

*retail sale by an entity that *manufactured the wine in the course of any business

.................................... AD2b

*retail sale by an entity that is not the *manufacturer of the wine, but that *obtained the wine under quote; excludes case covered by AD2d

.................................... AD2c

*royalty-inclusive sale

.................................... AD2d

*indirect marketing sale

.................................... AD2e

.................................... AD2f

*retail sale, in the course of seller any business, of wine that is placed in *containers at a time after wine tax became payable on the wine by a person other than the seller

.................................... AD3a

*untaxed AOU by an entity applier that is not the *manufacturer of the wine

.................................... AD3b

*AOU by an entity that manufactured the wine in the course of any business

.................................... AD3c

the purchase *price

the *manufacturer of the wine, but that *obtained the wine under quote

(excluding *GST), if the wine was *purchased under quote; (b)

in other cases, the *notional wholesale selling price

.................................... AD3d

*royalty-inclusive AOU

applier

time of *AOU

the amount that would be the *notional wholesale purchase price of the wine if the *manufacturer had incurred the *eligible royalty costs

*relevant traveller

time at which the *price for which the wine tax is wine was purchased by payable under the *relevant traveller section 23-5

entity that makes the *local entry

time at which the *GST importation wine tax is value payable under section 23-5

seller

time of sale

the *price (excluding wine tax and *GST) for which the wine was sold

seller

time of sale

the *notional wholesale selling price

seller

time of sale

the amount that would be the *notional wholesale purchase price of the wine if the entity that *imported the wine had incurred the *eligible royalty costs

seller

time of sale

the *notional wholesale selling price

seller

time of sale

the *notional wholesale

.................................... AD4b

removal from a *customs clearance area of *airport shop goods purchased by a *relevant traveller from an *inwards duty free shop

Part B — Imported Wine AD10

*local entry

.................................... AD11b

*wholesale sale by any entity

.................................... AD12b

*retail sale by an entity that *obtained the wine under quote; excludes case covered by AD12d

.................................... AD12c

*royalty-inclusive sale

.................................... AD12d

*indirect marketing sale

.................................... AD12e

*untaxed sale

selling price .................................... AD12f

*retail sale, in the course of seller any business, of wine that is placed in *containers at a time after wine tax became payable on the wine by a person other than the seller

time of sale

the *notional wholesale selling price

applier

time of *AOU

the *notional wholesale selling price

applier

time of *AOU

(a)

if the wine was *purchased under quote: the purchase *price (excluding *GST);

(b)

if the wine was *locally entered under quote by the applier: the *GST importation value

.................................... AD13a

*untaxed AOU

.................................... AD13c

*AOU by an entity that *obtained the wine under quote

.................................... AD13d

*royalty-inclusive AOU

applier

time of *AOU

the amount that would be the *notional wholesale purchase price of the wine if the entity that *imported the wine had incurred the *eligible royalty costs

*relevant traveller

time at which the *price for which the wine tax is wine was purchased by payable under the *relevant traveller section 23-5

.................................... AD14b

removal from a *customs clearance area of *airport shop goods purchased by a *relevant traveller from an *inwards duty free shop

Note: The numbering of items in the table uses the following pattern: For Australian wine, the dealings are divided into 4 groups: • wholesale sales begin with AD1 • retail sales begin with AD2 • an AOU begins with AD3 • miscellaneous dealings begin with AD4. Imported wine has an additional class of local entry (AD10). The other dealings with imported wine have a number that is 10 higher than the broadly corresponding dealing with Australian wine. For example, AD12b for imported wine corresponds to AD2b for Australian wine. History S 5-5(4) amended by No 2 of 2015, s 3 and Sch 4 item 51, by substituting “the indirect tax zone” for “*Australia”, applicable to a tax period

that commences on or after 1 July 2015. S 5-5(4) amended by No 129 of 2004, s 3 and Sch 2 item 1, by inserting table item AD2f, applicable to wine that is placed in containers after 31 August 2004. S 5-5(4) amended by No 129 of 2004, s 3 and Sch 2 item 1A, by inserting table item AD12f, effective 31 August 2004. S 5-5(4) amended by No 176 of 1999, s 3 and Sch 1 items 206 to 208, by substituting “time at which wine tax is payable under section 23-5” for “time of removal” (table item AD4b, 4th column), substituting “time at which wine tax is payable under section 23-5” for “time of *local entry” (table item AD10, 4th column) and substituting “time at which wine tax is payable under section 23-5” for “time of renewal” (table item AD14b, 4th column), effective 1 July 2000.

5-10 Sale time brought forward if purchaser uses the wine before title passes (1) This section applies to an *assessable dealing that consists of a sale, if the purchaser uses the wine after the time when the contract is made but before the time when title is to pass to the purchaser under the contract. (2) The time when the purchaser first so uses the wine is taken to be the time of the sale for the purposes of the *wine tax law.

5-15 Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d) (1) A *retail sale, or an *AOU, of wine (the current wine) by you in the course of a business is a royaltyinclusive sale or a royalty-inclusive AOU respectively if the following conditions are met: (a) *eligible royalty costs have been incurred at or before the time of the sale or AOU, or could reasonably be expected to be incurred after the time of the sale or AOU, by any or all of the following: (i) you; (ii) your *associate; (iii) any entity (other than the *manufacturer) under an arrangement with you or with your associate; (b) the sale or AOU is not covered by another category of *assessable dealing in the *Assessable Dealings Table. History S 5-15(1) amended by No 41 of 2005, s 3 and Sch 10, item 15, by substituting ``*associate'' for ``associate'' in para (a)(ii), effective 1 April 2005.

(2) Eligible royalty cost is a *royalty that is paid or payable in connection with the current wine, except where the amount was paid or payable by any entity before 24 March 1999.

5-20 Indirect marketing sale (AD2d and AD12d) 5-20 A sale of *assessable wine is an indirect marketing sale if it is a *retail sale made by an entity (the marketer) that is not the *manufacturer of the wine and the sale is made: (a) under an arrangement that provides for the sale of the wine to be made by an entity that is acting for the marketer but is not an employee of the marketer; or (b) from premises that: (i) are used, mainly for making retail sales of wine, by an entity or entities other than the marketer; and (ii) are held out to be premises of, or premises used by, the other entity or entities.

5-25 Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a) (1) A *retail sale of wine by you is an untaxed sale unless:

(a) you *obtained the wine under quote; or (b) the wine has previously passed through a taxing point; or (c) the sale is an *indirect marketing sale. (2) An *AOU, in the course of any business, by you is an untaxed AOU unless: (a) you *obtained the wine under quote; or (b) the wine has previously passed through a taxing point. (3) For the purposes of this section, wine is taken to have passed through a taxing point only if: (a) the wine has been the subject of a *taxable dealing; or (b) the wine has been the subject of an *assessable dealing that was exempted because you could not be taxed or were entitled to an exemption arising outside the *wine tax law; or (c) the wine has been the subject of sales tax within the meaning of the former Sales Tax Assessment Act 1992; or (d) section 5 of the former Sales Tax Amendment (Transitional) Act 1992 applies to the wine (whether or not the wine would, but for that section, have been subject to sales tax under the former Sales Tax Assessment Act 1992). Note: Section 5 ensured that goods subject to sales tax under the pre-1992 sales tax law were not also taxable under the 1992 sales tax law. History S 5-25(3) amended by No 101 of 2006, s 3 and Sch 5 items 14 to 17, by inserting “former” after “of the” in paras (c) and (d) and after “under the” in para (d) and inserting the note at the end, effective 14 September 2006. S 5-25(3) amended by No 176 of 1999, s 3 and Sch 1 item 209, by inserting para (d), effective 1 July 2000.

5-30 Local entry of imported wine (AD10) (1) The Local Entry Table sets out the situations that amount to a local entry of *imported wine for the purposes of the *wine tax law. The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same wine. (2) The withdrawal of the customs entry underlying a formal local entry (the earlier local entry) usually has the effect that the earlier local entry is taken never to have happened. However, if: (a) there is a later formal local entry after the withdrawal; and (b) the tax on that later entry would be less than the tax on the earlier local entry; then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened. (3) If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened. (4) If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened. (5) In this section: customs entry means an entry for home consumption under the Customs Act 1901. deemed local entry means a local entry that is not a formal local entry. formal local entry means a local entry covered by *LE1 or *LE2 in the Local Entry Table. Local Entry Table Column 1

Column 2

Column 3

No.

Situation giving rise to local entry

*Entity to be regarded as making the

local entry LE1

the wine is taken to have been entered for owner (within the meaning of the home consumption under subsection Customs Act 1901) of the wine 71A(7) of the Customs Act 1901

.................................... LE2

the wine is taken to have been entered for owner (within the meaning of the home consumption under subsection Customs Act 1901) of the wine 71A(8) of the Customs Act 1901

.................................... LE3

the wine is delivered into home consumption under section 71 of the Customs Act 1901

entity authorised under section 71 of the Customs Act 1901 to deliver the wine

.................................... LE4

the wine is sold under section 72, 87 or 96 entity that bought the wine of the Customs Act 1901

.................................... LE5

the wine is delivered to an entity under section 208 of the Customs Act 1901

entity to which the wine is delivered

.................................... LE6

the wine is delivered to an entity under a court order made in an action under the Customs Act 1901 for condemnation or recovery of the wine

entity to which the wine is delivered

.................................... LE7

the wine is delivered to an entity under a court order made in an action for a declaration that the wine is not forfeited under the Customs Act 1901

entity to which the wine is delivered

.................................... LE8

the wine has been seized under a warrant entity to which the wine is delivered issued under section 203 of the Customs Act 1901, or under section 203B or 203C of that Act, and is delivered to an entity on the basis that it is not forfeited goods

.................................... LE9

delivery of the wine is authorised under subsection 209(6) of the Customs Act 1901

entity to which the wine is delivered or is to be delivered

.................................... LE10

a demand is made under section 35A or entity on which the demand is made 149 of the Customs Act 1901 in relation to the wine

.................................... LE11

the wine is treated as entered for home entity treated under section 96A of the consumption under subsection 96A(12) of Customs Act 1901 as having entered

the Customs Act 1901

the wine for home consumption

.................................... LE12

the wine is taken out of a warehouse under a permission granted under section 97 of the Customs Act 1901 and is not returned to the warehouse before the expiration of the period specified in the permission

entity to which the permission is given

.................................... LE13

(Repealed by No 176 of 1999)

.................................... LE14

the wine is taken into home consumption in accordance with a permission granted under section 77D of the Customs Act 1901

entity to which the permission is granted

.................................... LE14A

the wine is *tradex scheme goods, and holder (within the meaning of the any of the circumstances referred to in Tradex Scheme Act 1999) of the subsection 21(1) of that Act have occurred *tradex order relating to the wine in respect of any of the wine

.................................... LE15

the wine is not covered by any other item owner (within the meaning of the in this table but is *imported, and is not Customs Act 1901) of the wine entered for home consumption as required under the Customs Act 1901

History S 5-30(5) (Local Entry Table) amended by No 33 of 2013, s 3 and Sch 1 items 40 and 41, by omitting “or 71DB(7)” from table item LE1 and “or 71DB(8)” from table item LE2, effective 31 March 2013. S 5-30(5) (Local Entry Table) amended by No 82 of 2002, s 3 and Sch 3 items 9 and 10, effective 19 July 2005, by substituting: (a) “71A(7) or 71DB(7)” for “71A(6)” in table item LE1, and (b) “71A(8) or 71DB(8)” for “71A(7)” in table item LE2. S 5-30(5) (Local Entry Table) amended by No 176 of 1999, s 3 and Sch 1 items 210 to 214, by repealing column 4, substituting “87 or 96” for “87, 96, 206 or 207” (table item LE4, 2nd column), substituting “bought the wine” for “was the owner (within the meaning of the Customs Act 1901) of the wine immediately before the sale” (table item LE4, 3rd column), repealing table item LE13 and omitting “into Australia” (wherever occurring) from table item LE15, effective 1 July 2000. Table item LE13 formerly read:

.................................... “LE13

the wine is delivered, under entity to which the wine is regulations made for the delivered purposes of paragraph 2735(2)(a), to an entity that has given a security or undertaking for the payment of wine tax that may become payable on the wine

.................................... The fourth column formerly read:

when the wine is delivered”

“Local Entry Table Column 4 Time when local entry is made (but see note) LE1

when the wine is taken to have been entered for home consumption

.................................... LE2

when the wine is taken to have been entered for home consumption

.................................... LE3

when the wine is delivered into home consumption

.................................... LE4

when the wine is sold

.................................... LE5

when the wine is delivered

.................................... LE6

when the wine is delivered

.................................... LE7

when the wine is delivered

.................................... LE8

when the wine is delivered

.................................... LE9

when the authorisation is made

.................................... LE10 when the demand is made .................................... LE11 when the wine is treated as having been entered for

home consumption .................................... LE12 when the wine is taken out of the warehouse .................................... LE13 (Repealed by No 176 of 1999) .................................... LE14 when the wine is taken into home consumption .................................... LE15 when the wine is *imported” S 5-30(5) (Local Entry Table) amended by No 176 of 1999, s 3 and Sch 7 item 17, by inserting table item LE14A, effective 1 July 2000. [No 176 of 1999, s 3 and Sch 7 item 17, effective 1 July 2000, provides for the insertion of a fourth column in table item LE14A: “the earliest occasion on which any of those circumstances occurs in respect of any of the wine”.]

5-35 Time of local entry if wine entered for home consumption before importation 5-35 (Repealed by No 176 of 1999) History S 5-35 repealed by No 176 of 1999, s 3 and Sch 1 item 215, effective 1 July 2000. S 5-35 formerly read: 5-35 Time of local entry if wine entered for home consumption before importation Despite column 4 of the *Local Entry Table, if wine is deemed to be entered for home consumption under the Customs Act 1901 at a time before the wine is *imported, the *local entry of the wine is taken to occur immediately after the time of importation.

5-40 Reductions in wine tax for some importations that are free of customs duty 5-40 (Repealed by No 176 of 1999) History S 5-40 repealed by No 176 of 1999, s 3 and Sch 1 item 215, effective 1 July 2000. S 5-40 formerly read: 5-40 Reductions in wine tax for some importations that are free of customs duty If: (a) a *taxable dealing with wine is a *customs dealing; and (b) a proportion of the value of the wine is not liable to *customs duty because of by-laws made for the purposes of item 15 in Part I of Schedule 4 to the *Customs Tariff; the amount of wine tax on the dealing is an amount equal to the amount worked out under subsection 5-5(3) and then reduced by the same proportion.

5-50 Purchaser quoting on purchase from producer — failure to deal according to quote (1) This section applies if: (a) you *purchased wine under quote from the *producer of the wine; and (b) in your *quote you did not state that you have the intention of dealing with the wine in one of the

following ways: (i) a way described in paragraph 13-5(1)(c) or (d); (ii) by sale to an entity that will quote for the sale; and (c) you cause an *assessable dealing with the wine that is a dealing in a way described in subparagraph (b)(i) or (ii). (2) Sections 7-5 (Exemption for dealings that are GST-free supplies etc.) and 7-10 (Exemptions based on quoting) do not apply to the *assessable dealing mentioned in paragraph (1)(c). (3) For the purposes of this Division: (a) disregard paragraph (g) of the definition of application to own use in section 33-1; and (b) treat the matter referred to in that paragraph as being an application to own use. History S 5-50 inserted by No 94 of 2017, s 3 and Sch 1 item 1, effective 1 October 2017. For application and transitional provisions, see note under s 19-5.

Division 7 — Exemptions 7-1 What this Division is about 7-1

In some circumstances, a dealing with wine is exempt from wine tax even if it is an assessable dealing.

7-5 Exemption for dealings that are GST-free supplies or non-taxable importations An *assessable dealing is not taxable if the dealing is: (a) a *supply that is *GST-free (other than because of Subdivision 38-D (child care) of the *GST Act); or (b) a *local entry relating to an *importation that is a *non-taxable importation. History S 7-5 substituted by No 176 of 1999, s 3 and Sch 1 item 216, effective 1 July 2000. S 7-5 formerly read: 7-5 Exemption for dealings that are GST-free supplies An *assessable dealing is not taxable if the dealing is a *supply that is *GST-free (other than because of Subdivision 38-D (child care) of the *GST Act).

7-10 Exemptions based on quoting (1) A sale is not taxable if the purchaser *quotes for the sale at or before the time of the sale. (2) A *customs dealing is not taxable if the entity that would, apart from this subsection, be liable for the wine tax on the dealing *quotes for the dealing at or before the time of the dealing.

7-15 Exemptions based on Schedule 4 to the Customs Tariff Act 1995 (1) A *customs dealing is not taxable if it is an *importation of wine covered by item 10, 11, 15, 18, 21, 21A, 24 or 27 in Schedule 4 to the *Customs Tariff. History

S 7-15(1) amended by No 138 of 2012, s 3 and Sch 2 item 5, by substituting “item 10, 11, 15, 18, 21, 21A, 24 or 27” for “item 4, 8, 15, 18A, 18B, 18C, 21, 21A, 24 or 33B”, applicable in relation to importations that occur on or after 1 March 2013. S 7-15(1) amended by No 156 of 2000, s 3 and Sch 2 item 19, by omitting “17,”, applicable to importations into Australia on or after 1 July 2000. S 7-15(1) amended by No 177 of 1999, s 3 and Sch 1 item 170, by inserting “4, 8,” after “item”, effective 1 July 2000. S 7-15(1) amended by No 176 of 1999, s 3 and Sch 1 items 217 and 218, by inserting “15,” after “item” and substituting “, 24 or 33B” for “, 23A, 23B, 24, 25A, 25B, 25C, 32A, 32B, 33A, 33B or 34”, effective 1 July 2000. S 7-15(1) amended by No 176 of 1999, s 3 and Sch 7 item 18, by inserting “21A,” after “21,”, effective 1 July 2000.

(2) To avoid doubt, a reference to wine that is covered by an item in Schedule 4 to the *Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995. History S 7-15(2) amended by No 176 of 1999, s 3 and Sch 1 item 219, by substituting “includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995” for “includes a reference to wine to which that item would apply if the wine were dutiable goods within the meaning of the Customs Act 1901”, effective 1 July 2000.

7-20 Exemption for local entry if wine has been taxed while in bond 7-20 A *local entry of wine is not taxable if you or anyone else became liable to tax on a previous *assessable dealing with the wine while it was in bond or under customs control under the Customs Act 1901. History S 7-20 amended by No 41 of 2015, s 3 and Sch 5 item 2, by substituting “customs control under the Customs Act 1901” for “the control of *Customs”, effective 1 July 2015.

7-25 Goods returned to the indirect tax zone in an unaltered condition (1) A *local entry of wine is not taxable if: (a) the wine was exported from the indirect tax zone and is returned to the indirect tax zone, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and (b) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and (c) the importer: (i) is the manufacturer of the wine; or (ii) has previously acquired the wine, and the supply by means of which the importer acquired the wine was a *taxable dealing; or (iii) has previously imported the goods, and the previous importation was a *taxable dealing. (2) A *local entry of wine is not taxable if: (a) the importer had manufactured, acquired or imported the wine before 1 July 2000; and (b) the wine was exported from the indirect tax zone before, on or after 1 July 2000; and (c) the wine is returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and (d) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and (e) the ownership of the wine when it is returned to the indirect tax zone is the same as its ownership on 1 July 2000. Note:

An importation covered by this section may also be duty-free under item 17 of Schedule 4 to the Customs Tariff Act 1995. History S 7-25 amended by No 2 of 2015, s 3 and Sch 4 item 53, by substituting “the indirect tax zone” for “Australia” (wherever occurring), applicable to a tax period that commences on or after 1 July 2015. S 7-25 inserted by No 156 of 2000, s 3 and Sch 2 item 20, applicable to importations into Australia on or after 1 July 2000.

Division 9 — Taxable value 9-1 What this Division is about 9-1

In most cases, the taxable value of an assessable dealing is multiplied by the rate of wine tax to calculate the amount of wine tax.

Subdivision 9-A — General rules for working out taxable value 9-5 How to work out the taxable value of a taxable dealing (1) The general rules for calculating the taxable value are set out in the *Assessable Dealings Table. (2) In some cases, the *Assessable Dealings Table refers to the *notional wholesale selling price as the *taxable value. Subdivision 9-B sets out how to work out the notional wholesale selling price. (3) In some cases, amounts must be added to the amount set out in the *Assessable Dealings Table. These additions are set out in Subdivision 9-C. (4) In working out the *taxable value of wine, any rebate, refund or other payment or credit made by a State or Territory in respect of the wine is to be disregarded.

9-10 Agreement with Commissioner regarding calculation of taxable value (1) The Commissioner may enter into an agreement with you about calculating the *taxable values of particular *taxable dealings for which you are liable for the wine tax. (2) So far as the agreement is inconsistent with this Act, the agreement prevails.

Subdivision 9-B — Notional wholesale selling price 9-25 The 2 methods of working out notional wholesale selling prices for retail dealings with grape wine (1) There are 2 methods for working out the notional wholesale selling price for a *taxable dealing that is either: (a) a *retail sale of *grape wine; or (b) an *AOU connected with retail sales of wine that is grape wine. (2) The *half retail price method is used unless you have chosen under subsection (3) to use the *average wholesale price method. (3) You may choose to use the *average wholesale price method if, during the *tax period in respect of which you are liable to pay wine tax on the dealing, at least 10% by value of all your sales of *grape wine that:

(a) is of the same vintage as the grape wine to which the dealing relates; and (b) is produced from the same grape varieties, or the same blend of grape varieties, as the grape wine to which the dealing relates; are *wholesale sales.

9-30 Working out notional wholesale selling prices for retail dealings with wine that is not grape wine 9-30 The notional wholesale selling price for a *taxable dealing that is either: (a) a *retail sale of wine that is not *grape wine; or (b) an *AOU connected with retail sales of wine that is not grape wine; is worked out using the *half retail price method.

9-35 The half retail price method (1) The notional wholesale selling price for a *retail sale of *grape wine, worked out using the half retail price method, is 50% of the *price of the sale. (2) The notional wholesale selling price for an *AOU connected with retail sales of grape wine, worked out using the half retail price method, is 50% of the *price for which you would normally have sold the wine if the sale were a *retail sale.

9-40 The average wholesale price method 9-40 The notional wholesale selling price for a *retail sale of *grape wine, or for an *AOU connected with retail sales of grape wine, worked out using the average wholesale price method is the weighted average of the *prices (excluding wine tax and *GST) for *wholesale sales that you have made of grape wine that: (a) is of the same vintage as the grape wine to which the retail sale or AOU relates; and (b) is produced from the same grape varieties, or the same blend of grape varieties, as the grape wine to which the retail sale or AOU relates; during the *tax period in respect of which you are liable to pay wine tax on the retail sale or AOU. Example: If, during a tax period, you make 70% of wholesale sales of grape wine of a particular vintage and variety at $80 per dozen, and the remaining 30% at $90 per dozen, the weighted average of the wholesale prices for wholesale sales during the tax period is: [70% × $80] + [30% × $90] = $83 per dozen

9-45 Notional wholesale selling prices for other dealings 9-45 The notional wholesale selling price for a taxable dealing with wine that is neither: (a) a *retail sale of wine; nor (b) an *AOU connected with retail sales of wine; is the *price (excluding wine tax and *GST) for which you could reasonably have been expected to sell the wine by wholesale under an arm's length transaction.

Subdivision 9-C — Additions to taxable value 9-65 Taxable dealing with wine that is the contents of a container

(1) This section deals with situations in which a *container is associated with wine (the contents) that is the subject of a *taxable dealing. The aim of this section is to ensure that the *taxable value will include a component for the container, even though the parties may have allocated a separate amount to the container. (2) If: (a) the *taxable value of the dealing is calculated by reference to the *price (excluding wine tax and *GST) for which the contents were sold; and (b) the parties have allocated a separate amount to the *container; then the taxable value is *increased by so much of the value of the container as is recouped by the seller in connection with the sale of the contents. (3) If the *taxable value of the dealing is not calculated as mentioned in subsection (2), then the taxable value is *increased by so much of the value of the *container as could reasonably be expected to have been recouped by you in connection with a hypothetical sale of the contents at the time of the actual *taxable dealing with the contents.

9-70 Assessable dealings with wine that involve the payment of an associated royalty (1) If a *royalty is paid or payable, or likely to be paid or payable, in connection with any of the following events in respect of particular wine: (a) the *manufacture of the wine; (b) the *importation or *local entry of the wine; (c) a sale of the wine; then the *taxable value of any *taxable dealing with that wine that happens at or after that event includes the amount or value of the royalty. (2) Royalty is any amount to the extent to which it is paid or payable (whether or not periodically) as consideration for any of the following things (or for the right to do them): (a) doing anything that would be an infringement of copyright if it were done without the licence of the copyright owner; (b) making, using, exercising or vending an invention (each of those terms having the meaning it has in the Patents Act 1990); (c) using a design that is of a kind capable of being registered under the Designs Act 2003 (whether or not it is registered under that Act or under any other law); (d) using a trade mark that is of a kind capable of being registered under the Trade Marks Act 1995 (whether or not it is registered under that Act or under any other law), but not including a mark that relates to a service; (e) using confidential information; (f) using machinery, implements, apparatus or other equipment; (g) *supplying scientific, technical, industrial, commercial or other knowledge or information; (h) supplying assistance that is ancillary to, and is supplied as a means of enabling the application or enjoyment of, any matter covered by paragraphs (a) to (g); (i) a total or partial forbearance in respect of any matter covered by paragraphs (a) to (h). Terms used in paragraph (a) of this definition have the same meaning as in the Copyright Act 1968. History Act No 148 of 2003, s 3 and Sch 2 item 1 amended s 9-70(2) by substituting ``2003'' for ``1906'' in para (c), effective 17 June 2004.

9-75 Assessable dealing with wine in bond 9-75 If a *taxable dealing happens while the wine is in bond or otherwise subject to customs control under the Customs Act 1901, the *taxable value is *increased by the amount of *customs duty to which the wine would have been subject if it had been entered for home consumption under the Customs Act 1901 at the time of the taxable dealing. History S 9-75 amended by No 41 of 2015, s 3 and Sch 5 item 3, by substituting “customs control under the Customs Act 1901” for “the control of *Customs”, effective 1 July 2015.

9-80 Amounts not to be added if they are already included in the taxable value 9-80 This Subdivision does not add any amount to the *taxable value so far as it would already be included in the taxable value.

Part 3 — Quoting Division 13 — Quoting for dealings in wine 13-1 What this Division is about 13-1

In certain circumstances you can quote for a dealing with wine. This is designed to avoid the wine tax becoming payable on sales preceding the last wholesale sale. (Under section 7-10, wine tax is not payable on a sale for which the purchaser has quoted.)

13-5 Standard grounds for quoting ABN (1) You are entitled to *quote your *ABN for a dealing with wine if, at the time of quoting, you have the intention of dealing with the wine in any of the following ways: (a) selling the wine by *wholesale, or by *indirect marketing sale, while the wine is in the indirect tax zone; (b) selling the wine, by any kind of sale, while it is in the indirect tax zone (this ground is available only if you are mainly a wholesaler at the time of quoting); (c) using the wine as a material in *manufacture or other treatment or processing, whether or not it relates to or results in other wine; (d) making a *supply of the wine that will be *GST-free. History S 13-5(1) amended by No 2 of 2015, s 3 and Sch 4 items 54 and 55, by substituting “the indirect tax zone” for “*Australia” in para (a) and “the indirect tax zone” for “Australia” in para (b), applicable to a tax period that commences on or after 1 July 2015.

(2) However, you are not entitled to *quote unless you are *registered. (3) For the purposes of paragraph (1)(b), you are mainly a wholesaler at the quoting time only if: (a) *wholesale sales and *indirect marketing sales account for more than half of the total value of all sales of *assessable wine by you during the 12 months ending at the quoting time; or (b) you have an expectation (based on reasonable grounds) that wholesale sales and indirect marketing sales will account for more than half of the total value of all sales of assessable wine by you during the 12 months starting at the quoting time. For this purpose, the value of a sale of wine is the *price for which the wine is sold.

13-10 Additional quoting grounds in special circumstances 13-10 The Commissioner may (if you are *registered) authorise you to *quote your *ABN in special circumstances in which you would not otherwise be entitled to quote.

13-15 Periodic quoting (1) You may make a periodic *quote under this section for purchases that you propose to make from an entity (the supplier) during the period, not exceeding 12 months, covered by the periodic quote. (2) If you make such a periodic *quote on or before the first day of the period to which the quote relates, you are treated as having quoted your *ABN for all purchases during the period from the *supplier, other

than purchases in respect of which you have notified the supplier in accordance with subsection (3). (3) If you are not entitled to *quote for a particular purchase from the *supplier during the period, you must notify the supplier of that fact at or before the time of the purchase. The notification must be in the *approved form. (4) You commit an offence if you contravene subsection (3). Penalty: 20 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. History S 13-15(4) amended by No 184 of 2012, s 3 and Sch 6 items 5 and 6, by substituting “commit” for “are guilty of” and “Penalty” for “Maximum penalty”, effective 10 December 2012.

(5) Section 13-30 applies to a *quote that you are treated as having made under subsection (2) of this section for a particular purchase.

13-20 Manner in which quote must be made (1) A *quote (including a periodic quote) must be made in the *approved form. (2) A *quote for a dealing is not effective unless it is made at or before the time of the dealing.

13-25 Incorrect quote nevertheless effective for certain purposes 13-25 If you *quote in circumstances in which you are not entitled to quote, or the quote is not in the *approved form, the quote is nevertheless: (a) effective for the purposes of Subdivision 31-D; and (b) effective for the purpose of section 7-10, unless section 13-30 applies.

13-30 Quote not effective for certain purposes if there are grounds for believing it was improperly made 13-30 A *quote is not effective, so far as it would have resulted in an exemption, if at the time of the quote the entity to which the quote is made has reasonable grounds for believing that: (a) you are not entitled to quote in the particular circumstances; or (b) the quote is not made in the *approved form; or (c) the quote is false or misleading in a material particular (either because of something stated in the quote or something left out). History S 13-30 amended by No 94 of 2017, s 3 and Sch 1 item 2, by omitting ”or a ground for a *CR6 wine tax credit” after “an exemption”, effective 1 October 2017. For application and transitional provisions, see note under s 19-5.

13-32 Quote not effective if entity to whom quote is made purchased the wine for a price that included wine tax 13-32 A *quote is not effective for the purposes of applying subsection 7-10(1) to a particular sale if the entity to which the quote is made purchased the wine for a *price that included wine tax.

History S 13-32 inserted by No 94 of 2017, s 3 and Sch 1 item 3, effective 1 October 2017. For application and transitional provisions, see note under s 19-5.

13-35 Improper quoting is an offence 13-35 You must not, in relation to any dealing with wine: (a) quote an *ABN for the purposes of this Act: (i) in circumstances in which you are not entitled to quote; or (ii) in contravention of subsection 13-20(1); or (b) in any other way falsely quote an ABN. Penalty: 20 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. Note 3: Section 23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs. History S 13-35 amended by No 184 of 2012, s 3 and Sch 6 item 7, by substituting “Penalty” for “Maximum penalty”, effective 10 December 2012.

Part 4 — Wine tax credits Division 17 — Wine tax credits 17-1 What this Division is about 17-1

Wine tax credits can arise in a number of circumstances. Generally speaking, they prevent wine tax applying more than once to the same goods.

Note: If you are in the GST system, wine tax credits are included in your net amounts (see Part 5). If you are not in the GST system, you can claim wine tax credits under this Part. Producer rebates under Division 19 are a form of wine tax credit. History S 17-1 amended by No 92 of 2000, s 3 and Sch 9A item 1, by inserting “Producer rebates under Division 19 are a form of wine tax credit.” at the end, effective 1 July 2000.

17-5 Wine tax credit entitlements (1) The *Wine Tax Credit Table sets out the situations in which you are entitled to a *wine tax credit. (2) You are not entitled to a *wine tax credit for an amount of tax for which a wine tax credit entitlement has previously arisen (whether for you or another entity). (3) You are not entitled to a *wine tax credit unless you make a claim for the wine tax credit under section 17-10. Wine Tax Credit Table No.

Summary of ground

Details of ground

Amount of *wine tax credit

Time *wine tax credit arises

CR1

Tax overpaid

You have paid an amount as wine tax that was not legally payable.

the amount overpaid, to when the amount the extent that you have became overpaid not *passed it on

.................................... CR2

(Repealed by No 94 of 2017)

.................................... CR3

(Repealed by No 94 of 2017)

.................................... CR4

Avoiding double tax on the same wine

You have become liable the wine tax previously to wine tax on an *borne on the wine *assessable dealing (the current dealing) in relation to wine, but have *borne wine tax on all of the wine before the time of the current dealing.

time of the current dealing

.................................... CR5

(Repealed by No 94 of 2017)

.................................... CR6

(Repealed by No 94 of 2017)

.................................... CR7

Ensuring no double tax in respect of *containers

You are liable to the the *wine tax borne on wine tax on an the *container *assessable dealing with wine that is the contents of a *container. You have *borne wine tax on the container.

time of the *assessable dealing

You have *borne wine *wine tax borne on tax on *assessable wine replacement wine used for the purpose of replacing other wine because of defects in the other wine.

time of replacement

An *assessable dealing the amount of the is made in producer rebate under circumstances that Division 19 entitle you to a producer rebate under Division 19.

immediately before the end of the financial year in which the assessable dealing occurs

.................................... CR8

Replacement of defective wine

.................................... CR9

*Producer rebate

.................................... CR10 (Repealed by No 94 of 2017) .................................... CR11 (Repealed by No 94 of 2017) .................................... CR12 (Repealed by No 176 of 1999) .................................... CR13 (Repealed by No 94 of 2017) .................................... CR14 Drawback of *customs duty on *imported wine

You have become liable wine tax payable on the to wine tax on a *local *local entry entry of wine for which drawback of *customs duty has been allowed under section 168 of the Customs Act 1901 (or, in the Commissioner's opinion, would have been allowed if wine had been liable to duty).

time when drawback was allowed (or would have been allowed)

.................................... CR15 Sale *price written off as bad debt

You have: (a) paid wine tax on an *assessable dealing that is a sale and later written off some or all of the *price for which the wine was sold; or (b) paid wine tax on an assessable dealing that is a *local entry (other than an *LE4) and later written off some or all of the price for which the wine was first sold by you after the local entry.

a proportion of the wine tax paid that is equal to the proportion of the debt written off

time of writing off

History S 17-5(3) (Wine Tax Credit Table) amended by No 94 of 2017, s 3 and Sch 1 items 4–6, by repealing table items CR2 and CR3, substituting table item CR4 and repealing table items CR5, CR6, CR10, CR11 and CR13, effective 1 October 2017. For application and transitional provisions, see note under s 19-5. The table items formerly read:

.................................... “CR2

You have *borne You have *borne wine tax, even though wine tax on a *taxentitled to *quote bearing dealing for which you were entitled to *quote (whether or not you quoted). You have not sold the wine. If you have applied the wine to own use, the *AOU would not have been taxable, assuming it were an *assessable dealing.

the *wine tax borne, to the extent that you have not *passed it on

time of the *tax-bearing dealing

.................................... CR3

You are liable to tax because *quote ineffective under section 13-30

You have become liable to wine tax on an *assessable dealing (or have lost an entitlement to a *CR6 wine tax credit) because section 1330 applied to an otherwise fully effective *quote that was made to you.

the wine tax time of the *assessable payable on the dealing (or time *CR6 wine *assessable tax credit would have arisen) dealing (or the amount to which the *CR6 wine tax credit would have related), to the extent that you have not *passed it on

You have become liable to wine tax on an *assessable

the wine tax previously *borne on the

.................................... CR4

Avoiding double tax on the same wine

time of the current dealing

dealing (the current dealing), but have *borne wine tax on the wine before the time of the current dealing.

wine

*Assessable dealing (the current dealing) is not taxable (for any reason except section 7-20). You:

the wine tax previously *borne on the wine

time of the current dealing

You have sold wine, to a purchaser who *quoted on the sale, for a *price that excluded some or all of the wine tax previously *borne by you on the wine.

the wine tax excluded from sale *price

time of sale

Wine on which you have *borne wine tax has been *exported by you while still *assessable wine.

the *wine tax borne

time of *export

You sold wine for a *price that excluded some or all of the wine tax previously *borne by you on the wine, and the sale was a *GST-free supply of the wine.

wine tax excluded from sale *price

time of sale

.................................... CR5

Ensuring exemption where latest *assessable dealing is non-taxable

(a) would be liable to the wine tax on the current dealing if it were taxable; and (b) have *borne wine tax on the wine before the time of the current dealing. .................................... CR6

Tax excluded from sale *price of tax-paid wine sold to *quoting purchaser

.................................... CR10

Wine *exported by you while still *assessable wine

.................................... CR11

Tax excluded from sale *price of *GSTfree supply of tax paid wine

.................................... CR13

Refund of *customs duty following destruction of *imported wine

You have become wine tax payable time of destruction of the liable to wine tax on a on the *local wine” *local entry of wine entry that was *imported under a contract of

sale. You rejected the wine for noncompliance with the contract and the wine was destroyed. The Commissioner is satisfied that the destruction is or would be ground for remission of *customs duty on the wine. .................................... S 17-5(3) (Wine Tax Credit Table) amended by No 160 of 2005, s 3 and Sch 4 item 1, by substituting table item CR9, effective 6 June 2006. The item formerly read:

.................................... “CR9

*Producer rebate

You make an *assessable dealing in circumstances that entitle you to a *producer rebate under Division 19

the amount of the *producer rebate under Division 19

immediately before the end of the financial year in which the *assessable dealing occurs”

.................................... S 17-5(3) (Wine Tax Credit Table) amended by No 92 of 2000, s 3 and Sch 9A item 2, by inserting item CR9, effective 1 July 2000. S 17-5(3) (Wine Tax Credit Table) amended by No 176 of 1999, s 3 and Sch 1 items 220 to 222, by repealing table item CR9, substituting CR11, repealing CR12 and omitting “under *Customs supervision” from table item CR13 (3rd column), effective 1 July 2000. Table items CR9 and CR12 formerly read:

.................................... “CR9

Tax excluded from sale *price of tax-paid wine sold to purchaser for *export

You have sold wine to a purchaser who, at the time of sale, had the intention of *exporting the wine (otherwise than as *accompanied baggage) while it was still *assessable wine. The *price excluded some or all of the wine tax previously *borne by you on the wine.

the wine tax excluded from sale *price

.................................... CR12

Wine sold for tax-exclusive *price to *eligible foreign traveller

....................................

17-10 Claims for wine tax credits

You sold wine to an *eligible wine tax excluded from foreign traveller, in accordance sale *price” with the *prescribed rules for export sales, for a *price that excluded some or all of the wine tax previously *borne by you on the wine.

(1) If you are *registered or *required to be registered, you may make a claim for a *wine tax credit (other than a claim for a *producer rebate under subsection 19-5(2)) by including the amount of the wine tax credit in the *reduction of your *net amount for the *tax period in question under section 21-15. History S 17-10(1) amended by No 160 of 2005, s 3 and Sch 4 item 2, by inserting “(other than a claim for a *producer rebate under subsection 195(2))” after “a *wine tax credit”, effective 6 June 2006.

(2) If you are not *registered or *required to be registered, you may make a claim for a *wine tax credit (other than a claim for a *producer rebate under subsection 19-5(2)) in the *approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires. History S 17-10(2) amended by No 160 of 2005, s 3 and Sch 4 item 3, by inserting “(other than a claim for a *producer rebate under subsection 195(2))” after “a *wine tax credit”, effective 6 June 2006.

(2A) If you are a *New Zealand participant, you may make a claim for a *wine tax credit under subsection 19-5(2) in the *approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires. History S 17-10(2A) inserted by No 160 of 2005, s 3 and Sch 4 item 4, effective 6 June 2006.

(2B) The Commissioner may determine, by legislative instrument, the time or times during which claims for *wine tax credits under subsection 19-5(2) may be made. History S 17-10(2B) inserted by No 160 of 2005, s 3 and Sch 4 item 4, effective 6 June 2006.

(3) A claim under subsection (2) or (2A) must be lodged with the Commissioner within 4 years after the time when the *wine tax credit arises. History S 17-10(3) amended by No 160 of 2005, s 3 and Sch 4 item 5, by inserting “or (2A)” after “subsection (2)”, effective 6 June 2006.

17-15 Commissioner not required to consider credit claims for less than $200 17-15 The Commissioner is not required to consider a claim under subsection 17-10(2) or (2A) for a *wine tax credit if the total amount claimed is less than $200. History S 17-15 amended by No 160 of 2005, s 3 and Sch 4 item 6, by inserting ``or (2A)'' after ``subsection 17-10(2)'', effective 6 June 2006.

17-20 Wine tax credits to be applied against tax liabilities and excess refunded 17-20 If you have claimed under subsection 17-10(2) or (2A) a *wine tax credit to which you are entitled, the Commissioner must apply the wine tax credit under Division 3 of Part IIB of the Taxation Administration Act 1953. History S 17-20 amended by No 160 of 2005, s 3 and Sch 4 item 7, by inserting “or (2A)” after “subsection 17-10(2)”, effective 6 June 2006. S 17-20 amended by No 179 of 1999, s 3 and Sch 15 item 7, by substituting ``under Division 3 of Part IIB of the Taxation Administration Act 1953'' for ``as follows: (a) the Commissioner may apply the wine tax credit against any liability that you have under the *wine tax law or under any other Act of which the Commissioner has the general administration; (b) the Commissioner must refund any excess to you.'', effective 22

December 1999.

17-25 Excess wine tax credits must be repaid 17-25 If the amount applied by the Commissioner in accordance with section 17-20 is more than the amount of the *wine tax credit to which you are properly entitled, the excess is to be treated as if it were wine tax that became payable, and due for payment, by you at the time when it was applied. Note: The main effect of treating the amount as if it were tax is to apply the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953. History S 17-25 (note) amended by No 73 of 2006, s 3 and Sch 5 item 145, by substituting “Part 3-10 in Schedule 1 to” for “Part VI of”, effective 1 July 2006. S 17-25 amended by No 179 of 1999, s 3 and Sch 15 item 8, by substituting ``in accordance with'' for ``under'', effective 22 December 1999.

17-30 Clawback of CR15 wine tax credit on later recovery of bad debt (1) A *wine tax credit under *CR15 in relation to an amount written off by you as a bad debt is subject to the condition that you are liable to pay an amount under this section if you later recover some or all of the amount written off. (2) The amount payable by you is calculated using the following formula: *CR15 wine tax credit ×

Amount recovered  Amount written off 

(3) The amount is to be treated as if it were wine tax that became payable by you at the time of recovery of the bad debt, and, for the purposes of Part 5, were attributable to the *tax period in which the recovery happened. Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953. History S 17-30(3) amended by No 73 of 2006, s 3 and Sch 5 item 146, by substituting “Part 3-10 in Schedule 1 to” for “Part VI of” in the note, effective 1 July 2006.

17-35 Clawback of CR8 wine tax credit on later sale of defective wine (1) A *wine tax credit under *CR8 for wine tax on wine that was used to replace defective wine is subject to the condition that you are liable to pay an amount under this section if you later sell the defective wine. (2) The amount payable by you is calculated using the following formula: *CR8 wine tax credit ×

Consideration for later sale of defective wine Taxable value of earlier  dealing with the    defective wine 

+

Tax payable on the  earlier dealing with the    defective wine 

(3) The amount is to be treated as if it were wine tax that became payable by you at the time of the later sale of the defective wine, and, for the purposes of Part 5, were attributable to the *tax period in which the later sale happened. Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953.

History S 17-35(3) amended by No 73 of 2006, s 3 and Sch 5 item 147, by substituting “Part 3-10 in Schedule 1 to” for “Part VI of” in the note, effective 1 July 2006.

17-37 Clawback of CR10 wine tax credit on later sale 17-37 (Repealed by No 94 of 2017) History S 17-37 repealed by No 94 of 2017, s 3 and Sch 1 item 7, effective 1 October 2017. For application and transitional provisions, see note under s 19-5. S 17-37 formerly read: 17-37 Clawback of CR10 wine tax credit on later sale (1) A *wine tax credit under *CR10 in relation to wine that is *exported is subject to the condition that you are liable to pay an amount equal to the credit if: (a) the wine is returned to the indirect tax zone; and (b) the *local entry of the wine is not taxable because of: (i) paragraph 7-5(b) (as it operates because of section 42-10 of the *GST Act); or (ii) section 7-25; and (c) you later sell the wine by *retail sale or there is a later *AOU of the wine. S 17-37(1) amended by No 2 of 2015, s 3 and Sch 4 item 55, by substituting “the indirect tax zone” for “Australia” in para (a), applicable to a tax period that commences on or after 1 July 2015.

(2) The amount is to be treated as if it were wine tax that became payable by you at the time of the later sale or later *AOU of the wine, and, for the purposes of Part 5, were attributable to the *tax period in which the later sale or later AOU happened. Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953. S 17-37(2) amended by No 73 of 2006, s 3 and Sch 5 item 148, by substituting “Part 3-10 in Schedule 1 to” for “Part VI of” in the note, effective 1 July 2006.

S 17-37 inserted by No 129 of 2004, s 3 and Sch 2 item 2, effective 31 August 2004.

17-40 Agreement with Commissioner regarding wine tax credits (1) The Commissioner may enter into an agreement with you regarding the manner of calculating and claiming *wine tax credits to which you are entitled. (2) So far as the agreement is inconsistent with this Act, the agreement prevails.

17-45 Notifying disallowance of wine tax credit claim 17-45 If the Commissioner decides to disallow the whole or a part of a claim for a *wine tax credit, the Commissioner must notify you of the decision. Note: Disallowing the whole or a part of a claim for a wine tax credit is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953). History S 17-45 (note) amended by No 73 of 2006, s 3 and Sch 5 item 149, by substituting “Subdivision 111-C in Schedule 1 to” for “Division 7 of Part VI of”, effective 1 July 2006.

Division 19 — Producer rebates History Div 19 substituted for Div 19 by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004. Act No 129 of 2004, s 3 and Sch 1 contained the following transitional provisions: Transitional provisions

(1) The amount of producer rebate for a producer of rebatable wine under the A New Tax System (Wine Equalisation Tax) Act 1999 (as in force immediately before the commencement of this Schedule) for dealings in wine made on or after 1 July 2004 and before 1 October 2004 is the amount worked out under section 19-10 of that Act (as so in force) as if 30 September 2004 were the end of a financial year. (2) The maximum amount of producer rebate for a producer, or a group of associated producers, of rebatable wine under the A New Tax System (Wine Equalisation Tax) Act 1999 (as in force after the commencement of this Schedule) for the 2004-05 financial year is $217,500. Div 19 formerly read: Division 19 — Producer rebates 19-1 What this Division is about Wine producers are entitled to a rebate for certain retail sales and AOUs of wine. The rebate tapers off when these sales and AOUs exceed a particular value. The rebate is provided in the form of a wine tax credit. Note: Credit ground CR9 is producer rebates. S 19-1 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.

19-5 Entitlement to producer rebates Retail sales (1) You are entitled to a *producer rebate for *rebatable wine in respect of a *financial year if: (a) you are the *producer of the wine; and (b) you are liable to wine tax for a *retail sale of the wine during the financial year; and (c) the sale is from premises to which your *producer’s licence relates; and (d) the sale does not contravene the *State law or *Territory law under which the licence was issued, or any conditions to which the licence is subject. (2) A sale of wine by mail order or on the Internet is taken to be a sale from particular premises for the purposes of paragraph (1)(c) if the wine is sold under the *producer’s licence to which those premises relate. AOUs (3) You are also entitled to a *producer rebate for *rebatable wine in respect of a *financial year if: (a) you are the *producer of the wine; and (b) you are liable to wine tax for an *AOU of the wine during the financial year. Exceptions (4) However, you are not entitled to the rebate for the wine if: (a) in the case of a *retail sale — you sell the wine in the course of providing, to the purchaser of the wine, other *food that is for consumption on the *premises from which it is supplied; or (b) in the case of a retail sale — the sale is by mail order or on the Internet and a commission is payable to a third party for the sale, or a third party deducts an amount as commission from the proceeds of the sale; or (c) in any case — in the *financial year in which the sale or *AOU occurs, your *annual rebatable turnover for the *producer’s licence under which the sale or AOU took place is more than $580,000. S 19-5 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.

19-10 Amount of producer rebates (1) If the *annual rebatable turnover of a *producer of *rebatable wine for a particular *producer’s licence in a *financial year is $300,000 or less, the amount of the *producer rebates to which you are entitled in respect of that licence for that financial year is 14% of that turnover. (2) If the *annual rebatable turnover of a *producer of *rebatable wine for a particular *producer’s licence in a *financial year is more than $300,000, the amount of the *producer rebates to which you are entitled in respect of that licence for that financial year is: $42,000 − ((That turnover − $300,000) × 15%) S 19-10 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.

19-15 Estimating amounts of producer rebates for each tax period (1) The Commissioner may determine in writing how a *producer of *rebatable wine may work out estimates of amounts of *producer rebates that the producer may claim for the producer’s *tax periods during a *financial year (other than the last tax period of a financial year). (2) An amount worked out in accordance with the determination, for one of the *tax periods applying to you, is treated as an amount of a *wine tax credit: (a) to which you are entitled; and (b) that arises during that tax period (even though under section 17-5 it would arise at a later time). (3) The amount of the *producer rebate to which you are entitled in respect of the *financial year is taken to be reduced by the sum of the amounts worked out under subsection (2) that you claim for *tax periods during the financial year.

(4) However, if the sum of the amounts worked out under subsection (2) that you claim for *tax periods during the *financial year exceeds the amount of the *producer rebate to which you are entitled in respect of the financial year: (a) you are liable to pay an amount equal to that excess; and (b) the amount is to be treated as if it were wine tax payable by you at the end of the financial year, and, for the purposes of Part 5, were attributable to the last tax period of the financial year. S 19-15 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.

19-20 Annual rebatable turnover The *annual rebatable turnover of a *producer of *rebatable wine for a particular *producer’s licence in a *financial year is the sum of: (a) the *notional wholesale selling prices of all *retail sales of rebatable wine the producer makes in that financial year that are sales: (i) made under the licence; and (ii) to which subsection 19-5(1) applies; and (b) the notional wholesale selling prices of all *AOUs of rebatable wine the producer makes in that financial year that are AOUs: (i) made under the licence; and (ii) to which subsection 19-5(3) applies. S 19-20 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.

Div 19 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.

19-1 What this Division is about 19-1

Wine producers are entitled to a rebate for certain dealings in wine. The rebate is provided in the form of a wine tax credit.

Note: Credit ground CR9 is producer rebates. History S 19-1 substituted by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004. For former wording and transitional provisions of s 19-1, see note under Div 19 heading.

19-5 Entitlement to producer rebates (1) You are entitled to a *producer rebate for *rebatable wine for a *financial year if: (a) you are the *producer of the wine; and (b) either: (i) you are liable to wine tax for an *assessable dealing in the wine during the financial year; or (ii) you would have been liable to wine tax for an assessable dealing in the wine during the financial year had the purchaser not *quoted for the sale at or before the time of the sale; and (c) if subparagraph (b)(ii) applies — the purchaser’s *quote did not state an intention of dealing with the wine in a way described in subparagraph 5-50(1)(b)(i) or (ii); and (d) you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and (e) the wine is in a *container that meets the requirements in subsection (7) at the time of the assessable dealing. (2) You are entitled to a *producer rebate for *rebatable wine for a *financial year if: (a) you are approved as a *New Zealand participant; and

(b) you are the *producer of the wine; and (c) the wine was produced in *New Zealand and exported to the indirect tax zone; and (d) you, or another entity, paid wine tax for an *assessable dealing in the wine during the financial year; and (e) you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and (f) the wine is in a *container that meets the requirements in subsection (7) at the time of the assessable dealing. (3) You satisfy the requirements in this subsection for wine if you own the *source product for the wine throughout the period: (a) starting: (i) if that source product is covered by paragraph (4)(a), (b), (c) or (d) — immediately before the crushing of that source product; or (ii) if that source product is covered by paragraph (4)(e) or (f) — immediately before the initial fermentation of that source product; and

(b) ending when the wine is placed in a *container that meets the requirements in subsection (7). (4) The source product for wine is: (a) for *grape wine — the fresh grapes from which the grape wine is produced; or (b) for *grape wine products — the fresh grapes from which the grape wine products are produced; or (c) for *fruit or vegetable wine — the fruit or vegetables from which the fruit or vegetable wine is produced; or (d) for *cider or perry — the apples or pears from which the cider or perry is produced; or (e) for *mead — the honey from which the mead is produced; or (f) for *sake — the rice from which the sake is produced. (5) You are taken to have satisfied the requirements in subsection (3) for wine, to the extent that the wine is composed of any of the following substances that you have caused to be added to the wine: (a) grape spirit; (b) brandy; (c) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); (d) ethyl alcohol from a source as specified in the regulations for the purposes of paragraph 31-4(b), 31-5(b), 31-6(b) or 31-7(b); (e) water; (f) if no more than 10% of the wine (measured by volume) is grape juice concentrate that you have caused to be added to the wine — that grape juice concentrate; (g) if no more than 1% of the wine (measured by volume) is another substance that you have caused to be added to the wine — that other substance. (6) For the purposes of paragraph (5)(g), treat substances that are similar to each other as being the same substance. (7) A *container in which wine is placed meets the requirements in this subsection if: (a) any of the following requirements are satisfied: (i) the container is suitable for *retail sale and the volume of the container does not exceed 5 litres; (ii) if the wine is *cider or perry — the container is suitable for retail sale of portions of the contents of the container and the volume of the container does not exceed 51 litres; and (b) the container in which the wine is placed at the time of the *assessable dealing is branded by a trade mark applied to the container; and (c) the trade mark identifies, or can readily be associated with, the *producer of the wine; and (d) the trade mark is owned by: (i) the producer of the wine; or (ii) an entity that is an *associated producer of the producer of the wine for the *financial year in which the assessable dealing occurs because it satisfies the requirement in paragraph 19-20(1) (a) (on the assumption that it were a producer); and (e) the trade mark is: (i) a trade mark (within the meaning of the Trade Marks Act 1995); or (ii) if paragraphs (2)(a), (b) and (c) apply — a trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand); and (f) the trade mark satisfies any of the following requirements:

(i) the trade mark is a registered trade mark (within the meaning of the Trade Marks Act 1995); (ii) if paragraphs (2)(a), (b) and (c) apply — the trade mark is a registered trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand); (iii) an application for registration of the trade mark under the Trade Marks Act 1995 satisfies the requirements under that Act for the application to be pending (within the meaning of that Act); (iv) if paragraphs (2)(a), (b) and (c) apply — an application for registration of the trade mark under the Trade Marks Act 2002 of New Zealand satisfies requirements under that Act that are equivalent to the requirements mentioned in subparagraph (iii); (v) the trade mark has been used by the producer of the wine throughout the period beginning on 1 July 2015 and ending at the time of the assessable dealing. History S 19-5 substituted by No 94 of 2017, s 3 and Sch 1 item 8, effective 1 October 2017. No 94 of 2017, s 3 and Sch 1 Div 2 contains the following application and transitional provisions: Division 2 — Application and transitional provisions 19 Application (1) The amendments made apply to assessable dealings in wine in the 2018-19 financial year and later financial years. (2) The amendments made also apply to assessable dealings in wine if: (a) in a case where the source product for the wine is covered by paragraph 19-5(4)(a), (b), (c) or (d) of the A New Tax System (Wine Equalisation Tax) Act 1999 — the crushing of the source product for more than 50% of the wine (measured by volume) occurred on or after 1 January 2018; or (b) in a case where the source product for the wine is covered by paragraph 19-5(4)(e) or (f) of that Act — the initial fermentation of the source product for more than 50% of the wine (measured by volume) started on or after 1 January 2018. 20 Transitional — 85% ownership requirement taken to be satisfied for certain assessable dealings (1) Subitems (4) and (5) apply in relation to an assessable dealing in wine if: (a) in a case where the source product for the wine is covered by paragraph 19-5(4)(a), (b), (c) or (d) of that Act — the crushing of the source product for more than 50% of the wine (measured by volume) occurred before 1 January 2018; and (b) in a case where the source product for the wine is covered by paragraph 19-5(4)(e) or (f) of that Act — the initial fermentation of the source product for more than 50% of the wine (measured by volume) started before 1 January 2018; and (c) the producer of the wine owned the wine throughout the period: (i) starting immediately before 1 January 2018; and (ii) ending at the time of the assessable dealing; and (d) the assessable dealing is covered by subitem (2) or (3). (2) The assessable dealing is covered by this subitem if: (a) the time of the dealing is before 1 July 2023; and (b) the wine is in a container at the time of the dealing, and any of the following requirements are satisfied: (i) that container clearly displays the vintage date of the wine; (ii) the wine had been placed in that container before 1 July 2018. (3) The assessable dealing is covered by this subitem if: (a) the time of the dealing is before 1 July 2025; and (b) on 1 January 2018: (i) the wine was in the process of being manufactured into fortified wine; or (ii) the wine was fortified wine, and was already in the container in which it was placed at the time of the assessable dealing. (4) Treat the requirements in paragraph 19-5(1)(d) and 19-5(2)(e) of the A New Tax System (Wine Equalisation Tax) Act 1999 as being satisfied in relation to the assessable dealing in the wine. (5) Despite item 19, the amendment made by items 10, 11 and 16 of this Schedule do not apply in relation to the wine. 21 Transitional — producer taken to own the source product for certain wine (1) Subitems (2) and (3) apply in relation to an assessable dealing in wine if the following requirements are satisfied: (a) the wine is fortified wine; (b) the fortified wine was manufactured using wine (the stored wine) that was stored in tanks or in barrels (but not in bottles) immediately before 1 January 2018; (c) the producer of the fortified wine owned the stored wine immediately before 1 January 2018. (2) Treat the producer of the fortified wine as satisfying the requirements in subsection 19-5(3) of the A New Tax System (Wine Equalisation Tax) Act 1999 for the stored wine.

(3) Despite item 19, the amendment made by items 10, 11 and 16 of this Schedule do not apply in relation to the fortified wine. 22 Definitions In this Division: commencement time means the time this item commences. fortified wine means wine that meets the requirements for fortified wine set out in clauses 3 to 7 of Standard 4.5.1 (Wine Production Requirements) (as registered on the Federal Register of Legislation and as in force at the commencement time), assuming that the Standard applied to wine manufactured in or outside of Australia. S 19-5 formerly read: 19-5 Entitlement to producer rebates (1) You are entitled to a *producer rebate for *rebatable wine for a *financial year if you are the *producer of the wine and: (a) you are liable to wine tax for a *taxable dealing in the wine during the financial year; or (b) you would have been liable to wine tax for a dealing in the wine during the financial year had the purchaser not *quoted for the sale at or before the time of the sale. (2) You are entitled to a *producer rebate for *rebatable wine for a *financial year if: (a) you are approved as a *New Zealand participant; and (b) the wine was *produced by you in *New Zealand and exported to the indirect tax zone; and (c) you, or another entity, paid wine tax for a *taxable dealing in the wine during the financial year. S 19-5(2) amended by No 2 of 2015, s 3 and Sch 4 item 56, by substituting “the indirect tax zone” for “*Australia” in para (b), applicable to a tax period that commences on or after 1 July 2015. S 19-5(2) inserted by No 160 of 2005, s 3 and Sch 4 item 9, applicable only to wine on which wine tax has been paid for a taxable dealing during the financial year starting on 1 July 2005 or on a subsequent 1 July.

S 19-5 substituted by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004. For former wording and transitional provisions of s 19-5, see note under Div 19 heading.

19-7 Approval as New Zealand participant (1) You may apply, in writing, in the *approved form, to the Commissioner for approval as a *New Zealand participant. (2) You are eligible to be approved as a *New Zealand participant if the Commissioner is satisfied, on the basis of your application and any other relevant information of which the Commissioner becomes aware, that: (a) you are a *producer of *rebatable wine in *New Zealand; and (b) the rebatable wine has been, or is likely to be, exported to the indirect tax zone. History S 19-7(2) amended by No 2 of 2015, s 3 and Sch 4 item 56, by substituting “the indirect tax zone” for “*Australia” in para (b), applicable to a tax period that commences on or after 1 July 2015.

(3) If the Commissioner, after consideration of your application, is satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must, by written instrument, approve you as a *New Zealand participant. (4) The Commissioner must decide the date of effect of that approval and include that date in the instrument of approval. That date may be the day of the decision, or a day before or after that day. Note: Deciding under this subsection the date of effect of any approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953). History S 19-7(4) amended by No 73 of 2006, s 3 and Sch 5 item 170, by substituting “Subdivision 111-C in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(5) If the Commissioner approves you as a *New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that you have been so approved and of the date from which the approval

has effect. (6) If the Commissioner, after consideration of your application, is not satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must: (a) by written instrument, refuse to approve you as a *New Zealand participant; and (b) by notice in writing sent to you, inform you that the Commissioner has so decided and of the reasons for that decision. Note: Refusing to approve an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953). History S 19-7(6) amended by No 73 of 2006, s 3 and Sch 5 item 171, by substituting “Subdivision 111-C in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(7) An instrument of approval under subsection (3) and an instrument refusing approval under subsection (6) are not legislative instruments. History S 19-7 inserted by No 160 of 2005, s 3 and Sch 4 item 10, effective 6 June 2006.

19-8 Revoking an approval as a New Zealand participant (1) If, at any time, the Commissioner becomes aware that you cease to satisfy the criteria for approval as a *New Zealand participant, the Commissioner must, by written instrument, revoke your approval. Note: Revoking under this subsection the approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953). History S 19-8(1) amended by No 73 of 2006, s 3 and Sch 5 item 172, by substituting “Subdivision 111-C in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(2) The Commissioner must decide the date of effect of that revocation and include that date in the instrument of revocation. That date may be the day of the decision, or a day before or after that day. Note: Deciding under this subsection the date of effect of any revocation of an approval as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953). History S 19-8(2) amended by No 73 of 2006, s 3 and Sch 5 item 173, by substituting “Subdivision 111-C in Schedule 1 to” for “Division 7 of Part VI of” in the note, effective 1 July 2006.

(3) If the Commissioner revokes your approval as a *New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that the Commissioner has revoked your approval, indicate the date from which the revocation has effect and of the reasons for revoking that approval. (4) An instrument of revocation under subsection (1) is not a legislative instrument. History S 19-8 inserted by No 160 of 2005, s 3 and Sch 4 item 10, effective 6 June 2006.

19-9 Notification of changed circumstances (1) An entity approved as a *New Zealand participant must notify the Commissioner in writing of any

circumstances under which the Commissioner must revoke the approval. The notification must be given to the Commissioner within 21 days after the circumstances occurred. (2) A notification under subsection (1) is not a legislative instrument. History S 19-9 inserted by No 160 of 2005, s 3 and Sch 4 item 10, effective 6 June 2006.

19-10 Exceptions 19-10 (Repealed by No 94 of 2017) History S 19-10 repealed by No 94 of 2017, s 3 and Sch 1 item 9, effective 1 October 2017. For application and transitional provisions, see note under s 19-5. S 19-10 formerly read: 19-10 Exceptions (1) You are not entitled to a *producer rebate because of paragraph 19-5(1)(b) for a dealing in wine if the purchaser notifies you at or before the time of purchase that the purchaser intends to make a *supply of the wine that will be *GST-free. S 19-10(1) amended by No 160 of 2005, s 3 and Sch 4 item 11, by substituting “because of paragraph 19-5(1)(b) for a dealing in wine” for “for a dealing in wine because of paragraph 19-5(b)”, effective 6 June 2006.

(2) You are not entitled to a *producer rebate because of subsection 19-5(1) for a dealing in wine for which you are liable to wine tax if you have claimed a *wine tax credit, or a wine tax credit subsequently arises for you, for the dealing (except because of a producer rebate). S 19-10(2) amended by No 160 of 2005, s 3 and Sch 4 item 12, by inserting “because of subsection 19-5(1)” after “*producer rebate”, effective 6 June 2006.

(3) You are not entitled to a *producer rebate because of subsection 19-5(2) for a dealing in wine *produced in *New Zealand if: (a) the wine is exported from the indirect tax zone after that dealing; and (b) at the time of a claim for producer rebate in respect of that wine you were, or should reasonably have been, aware that the wine had been, or would be, so exported. S 19-10(3) amended by No 2 of 2015, s 3 and Sch 4 item 56, by substituting “the indirect tax zone” for “*Australia” in para (a), applicable to a tax period that commences on or after 1 July 2015. S 19-10(3) inserted by No 160 of 2005, s 3 and Sch 4 item 13, effective 6 June 2006.

(4) You are not entitled to a *producer rebate because of subsection 19-5(2) for a dealing in wine *produced in *New Zealand if a producer rebate has previously been paid in respect of the wine. S 19-10(4) inserted by No 160 of 2005, s 3 and Sch 4 item 13, effective 6 June 2006.

S 19-10 substituted by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004. For former wording and transitional provisions of s 19-10, see note under Div 19 heading.

19-15 Amount of producer rebates (1) The amount of the *producer rebates to which you are entitled because of subsection 19-5(1) for the wine for the *financial year is: (a) for *wholesale sales — 29% of the *price (excluding wine tax and *GST) for which the wine was sold; and (b) for *retail sales and *AOUs — 29% of the *notional wholesale selling price of the wine. History S 19-15(1) amended by No 160 of 2005, s 3 and Sch 4 item 14, by inserting “because of subsection 19-5(1)” after “you are entitled”, effective 6 June 2006.

(1A) The amount of the *producer rebates to which you are entitled because of subsection 19-5(2) for the wine for the *financial year is an amount equal to 29% of the approved selling price for the wine.

History S 19-15(1A) inserted by No 160 of 2005, s 3 and Sch 4 item 15, effective 6 June 2006.

(1B) In working out the amount of the *producer rebate to which you are entitled because of subsection 19-5(2), any component used to determine the approved selling price that is expressed in a currency other than Australian currency is to be treated as if it were an amount of Australian currency worked out in the manner determined, by legislative instrument, by the Commissioner. History S 19-15(1B) inserted by No 160 of 2005, s 3 and Sch 4 item 15, effective 6 June 2006.

(1C) In this section: approved selling price , in relation to wine sold by a *New Zealand participant, means the participant’s selling price for the wine net of any expenses unrelated to the production of the wine in *New Zealand, including but not limited to: (a) expenses relating to transportation, freight and insurance, agent’s fees and any other costs associated with exportation of the wine from New Zealand and importation of the wine into the indirect tax zone; and (b) New Zealand and Australian taxes including customs duties. History S 19-15(1C) amended by No 2 of 2015, s 3 and Sch 4 item 57, by substituting “the indirect tax zone” for “*Australia” in para (a) of the definition of “approved selling price”, applicable to a tax period that commences on or after 1 July 2015. S 19-15(1C) inserted by No 160 of 2005, s 3 and Sch 4 item 15, effective 6 June 2006.

(2) The maximum amount of *producer rebates to which a *producer is entitled for a *financial year under this Division is $350,000. History S 19-15(2) amended by No 94 of 2017, s 3 and Sch 1 item 23, by substituting “$350,000” for “$500,000”, effective 1 October 2017 and applicable to assessable dealings in wine in the 2018-19 financial year and later financial years. S 19-15(2) amended by No 80 of 2006, s 3 and Sch 14 item 1, by substituting “$500,000” for “$290,000”, applicable to dealings in wine made on or after 1 July 2006. S 19-15(2) amended by No 160 of 2005, s 3 and Sch 4 item 16, by inserting “under this Division” after “a *financial year”, effective 6 June 2006.

(3) However, if the *producer is an *associated producer of one or more other producers for a *financial year, the maximum amount of *producer rebates to which those producers are entitled as a group for the financial year under this Division is $350,000. History S 19-15(3) amended by No 94 of 2017, s 3 and Sch 1 item 23, by substituting “$350,000” for “$500,000”, effective 1 October 2017 and applicable to assessable dealings in wine in the 2018-19 financial year and later financial years. S 19-15(3) amended by No 80 of 2006, s 3 and Sch 14 item 1, by substituting “$500,000” for “$290,000”, applicable to dealings in wine made on or after 1 July 2006. S 19-15(3) amended by No 160 of 2005, s 3 and Sch 4 item 17, by inserting “under this Division” after “the financial year”, effective 6 June 2006. History S 19-15 substituted by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004. For former wording and transitional provisions of s 19-15, see note under Div 19 heading.

19-17 Earlier producer rebates

19-17 (Repealed by No 94 of 2017) History S 19-17 repealed by No 94 of 2017, s 3 and Sch 1 item 10, effective 1 October 2017. For application and transitional provisions, see note under s 19-5. S 19-17 formerly read: 19-17 Earlier producer rebates (1) Despite section 19-15, if any of the wine was *manufactured using other wine, the amount of the *producer rebates to which you would be entitled under that section is reduced by the sum of the amounts of any *earlier producer rebates relating to the wine. (2) An earlier producer rebate relating to wine is: (a) if you are notified under subsection (3) of the amount of the producer’s *producer rebate for other wine that was used to *manufacture the wine — so much of that producer rebate as relates to the amount of the other wine so used; or (b) if you are not notified under subsection (3) in relation to other wine that was used to *manufacture the wine — an amount equal to what would have been so much of the producer’s producer rebate for the other wine as relates to the amount of the other wine so used if: (i) the producer had been entitled to a producer rebate for a *wholesale sale of the other wine to you; and (ii) subsections 19-15(2) and (3) and this section did not affect the amount of that producer rebate. There is no earlier producer rebate in relation to other wine that was used to manufacture the wine if you are notified under subsection (3) that the producer of the other wine is not entitled to a producer rebate for the other wine. Example: Winemaker A makes a wholesale sale of 100 litres of wine that it has manufactured to Winemaker B for $200. Winemaker B uses that wine to manufacture 100 litres of wine and then sells 30 litres to a distributor for $100. Winemaker A has a rebate of $58 (assuming that it is not reduced because of an earlier producer rebate, and that Winemaker A has not already had the maximum rebate). Winemaker B’s rebate for the $100 sale of 30 litres to the distributor would be $29. However, Winemaker A’s earlier producer rebate reduces Winemaker B’s rebate for the 30 litres by $17.40 (30/100 × $58). Winemaker B’s rebate is therefore $11.60. (It does not matter whether Winemaker A notifies Winemaker B of the earlier producer rebate.) If Winemaker A had not been entitled to any producer rebate, and Winemaker B had been notified accordingly, Winemaker B’s rebate for the $100 sale would have been $29.

(3) The *producer of the other wine, or (if the producer did not *supply the other wine to you) the supplier of the other wine, may notify you, in the *approved form, that: (a) the producer is entitled to a *producer rebate of a specified amount for the other wine; or (b) the producer is not entitled to a producer rebate for the other wine. (4) If the *supply of other wine includes wine of 2 or more types of wine, subsection (3) applies as if there were separate supplies for each type of wine. (5) For the purposes of subsection (2), if the only reason why an entity is not, or would not be, entitled to a *producer rebate for other wine is that paragraph 19-5(2)(c) has not yet been complied with: (a) the entity is taken to be entitled to the rebate for the other wine; and (b) the amount of that rebate is taken to be an amount equal to 29% of the approved selling price for the other wine. S 19-17 inserted by No 184 of 2012, s 3 and Sch 6 item 1, applicable in relation to assessable dealings on or after 10 December 2012 (the application day). If the wine to which such an assessable dealing relates was manufactured using other wine that was supplied before the application day, the A New Tax System (Wine Equalisation Tax) Act 1999 as amended applies in relation to the assessable dealing as if: (a) you have been notified, under subsection 19-17(3) of that Act as so amended, that the producer of the other wine is not entitled to a producer rebate for the other wine; and (b) section 19-28 of that Act as so amended did not apply in relation to that notice.

19-20 Associated producers (1) A *producer is an associated producer of another producer for a *financial year if, at any time during that financial year: (a) the producer would be *connected with the other producer if subsection 328-125(8) of the *ITAA 1997 were omitted; or (b) the producer: (i) is under an obligation (whether formal or informal); or (ii) might reasonably be expected; to act in accordance with the directions, instructions or wishes (however communicated) of the other

producer in relation to the first producer’s financial affairs; or (c) the other producer: (i) is under an obligation (whether formal or informal); or (ii) might reasonably be expected; to act in accordance with the directions, instructions or wishes (however communicated) of the first producer in relation to the other producer’s financial affairs. History S 19-20(1) amended by No 94 of 2017, s 3 and Sch 1 item 26, by substituting “any time during” for “the end of”, effective 1 October 2017. No 94 of 2017, s 3 and Sch 1 item 27 contains the following application provision: 27 Application (1) The amendment made applies to assessable dealings in wine in financial years that start on or after 1 October 2017. (2) For the purposes of subsection 19-20(1) of the A New Tax System (Wine Equalisation Tax) Act 1999, treat a producer as an associated producer of another producer for a financial year if: (a) the financial year: (i) started at a time before 1 October 2017; and (ii) ended at a time after 1 October 2017; and (b) the requirements in paragraphs (a), (b) or (c) of that subsection are satisfied at any time during the period: (i) starting on 1 October 2017; and (ii) ending on the last day of the financial year. S 19-20(1) amended by No 12 of 2012, s 3 and Sch 6 item 33, by substituting “*ITAA 1997” for “ITAA 1997” in para (a), effective 21 March 2012. S 19-20(1) amended by No 80 of 2007, s 3 and Sch 4 item 27, by substituting “subsection 328-125(8)” for “subsection 152-30(8)”, applicable in relation to producer rebates for the 2007-08 financial year and later financial years.

(2) 2 *producers are associated producers if each of them: (a) is under an obligation (whether formal or informal); or (b) might reasonably be expected; to act in accordance with the directions, instructions or wishes (however communicated) of the same third entity in relation to their financial affairs. (3) A *producer is an associated producer of another producer if: (a) the first producer: (i) is under an obligation (whether formal or informal); or (ii) might reasonably be expected; to act in accordance with the directions, instructions or wishes (however communicated) of a third producer in relation to the first producer’s financial affairs; and (b) the third producer: (i) is under an obligation (whether formal or informal); or (ii) might reasonably be expected; to act in accordance with the directions, instructions or wishes (however communicated) of the other producer in relation to the third producer’s financial affairs. History S 19-20 substituted by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004. For former wording and transitional provisions of s 19-20, see note under Div 19 heading.

19-25 Excess claims

(1) If the sum of the amounts of *producer rebates that you claim because of subsection 19-5(1) for *tax periods during the *financial year exceeds the amount of the *producer rebates to which you are entitled in respect of the financial year, you are liable to pay an amount equal to that excess. History S 19-25(1) amended by No 160 of 2005, s 3 and Sch 4 item 18, by inserting “because of subsection 19-5(1)” after “claim”, effective 6 June 2006.

(1A) If the sum of the amounts of *producer rebates that you claim because of subsection 19-5(2) for the *financial year exceeds the amount of the producer rebates to which you are entitled in respect of that financial year, you are liable to pay an amount equal to that excess. History S 19-25(1A) inserted by No 160 of 2005, s 3 and Sch 4 item 19, effective 6 June 2006.

(2) Subsection (3) applies if a *producer is an *associated producer of one or more other producers for a *financial year and the *producer rebates claimed by those producers as a group for the financial year under this Division is more than $350,000. History S 19-25(2) amended by No 94 of 2017, s 3 and Sch 1 item 24, by substituting “$350,000” for “$500,000”, effective 1 October 2017 and applicable to assessable dealings in wine in the 2018-19 financial year and later financial years. S 19-25(2) amended by No 80 of 2006, s 3 and Sch 14 item 2, by substituting “$500,000” for “$290,000”, applicable to dealings in wine made on or after 1 July 2006. S 19-25(2) amended by No 160 of 2005, s 3 and Sch 4 item 20, by inserting “under this Division” after “the financial year”, effective 6 June 2006.

(3) Each *producer member of the group is jointly and severally liable to pay an amount equal to the excess. However, none of the individual producer members is liable to pay an amount that exceeds the sum of the amounts of *producer rebates that that producer claimed for the *financial year. (4) An amount payable under this section is to be treated as if it were wine tax payable at the end of the *financial year, and, except in the case of a *New Zealand participant, for the purposes of Part 5, were attributable to the last tax period of the financial year. Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953. History S 19-25(4) amended by No 73 of 2006, s 3 and Sch 5 item 150, by substituting “Part 3-10 in Schedule 1 to” for “Part VI of” in the note, effective 1 July 2006. S 19-25(4) amended by No 160 of 2005, s 3 and Sch 4 item 21, by inserting “except in the case of a *New Zealand participant,” after “*financial year, and,”, effective 6 June 2006.

(5) For the purposes of the application of Parts 3-10 and 4-1 in Schedule 1 to the Taxation Administration Act 1953, a *producer rebate under subsection 19-5(2) is to be treated as a net amount. History S 19-25(5) amended by No 39 of 2012, s 3 and Sch 1 item 145, by substituting “Parts 3-10 and 4-1” for “Part 3-10”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 19-25(5) amended by No 73 of 2006, s 3 and Sch 5 item 174, by substituting “Part 3-10 in Schedule 1 to” for “Part VI of”, effective 1 July 2006. S 19-25(5) inserted by No 160 of 2005, s 3 and Sch 4 item 22, effective 6 June 2006. S 19-25 inserted by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004. For transitional provisions of s 19-25, see note under Div 19 heading.

19-28 Obligations relating to certain wholesale sales 19-28 (Repealed by No 94 of 2017) History S 19-28 repealed by No 94 of 2017, s 3 and Sch 1 item 11, effective 1 October 2017. For application and transitional provisions, see note under s 19-5. S 19-28 formerly read: 19-28 Obligations relating to certain wholesale sales (1) A person commits an offence if: (a) the person gives a notice under subsection 19-17(3), or a notice that purports to be a notice under subsection 19-17(3); and (b) the notice contains a statement that: (i) is false or misleading in a material particular; or (ii) omits any matter or thing without which the statement is false or misleading in a material particular. Penalty: 20 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

(2) Subsection (1) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code. S 19-28 inserted by No 184 of 2012, s 3 and Sch 6 item 2, applicable in relation to assessable dealings on or after 10 December 2012 (the application day). If the wine to which such an assessable dealing relates was manufactured using other wine that was supplied before the application day, the A New Tax System (Wine Equalisation Tax) Act 1999 as amended applies in relation to the assessable dealing as if: (a) you have been notified, under subsection 19-17(3) of that Act as so amended, that the producer of the other wine is not entitled to a producer rebate for the other wine; and (b) section 19-28 of that Act as so amended did not apply in relation to that notice.

19-30 Obligation of purchasers 19-30 (Repealed by No 94 of 2017) History S 19-30 repealed by No 94 of 2017, s 3 and Sch 1 item 12, effective 1 October 2017. For application and transitional provisions, see note under s 19-5. S 19-30 formerly read: 19-30 Obligation of purchasers 19-30 A person commits an offence if: (a) the person purchases wine from a *producer and *quotes for the purchase; and (b) the person intends, at the time of the purchase, to make a supply of the wine that will be *GST-free; and (c) the person does not notify the producer, in the *approved form, of that intention at or before the time of the purchase. Penalty: 20 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

S 19-30 amended by No 184 of 2012, s 3 and Sch 6 items 8 and 9, by substituting “commits” for “is guilty of” and “Penalty” for “Maximum penalty”, effective 10 December 2012. S 19-30 inserted by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004. For transitional provisions of s 19-30, see note under Div 19 heading.

Part 5 — Payments and refunds of wine tax Division 21 — Inclusion of wine tax and wine tax credits in net amounts Table of Subdivisions 21-A    General 21-B    Members of GST groups 21-C    Participants in GST joint ventures

21-1 What this Division is about

Wine tax (except wine tax on customs dealings) is added to net amounts under the GST Act. Wine tax credits are subtracted from those net amounts.

Note: Division 165 (Anti-avoidance) of the GST Act will cover avoidance schemes relating to wine tax so far as they affect net amounts, because such schemes affect amounts payable under the GST Act.

Subdivision 21-A — General History Subdiv 21-A heading inserted by No 176 of 1999, s 3 and Sch 1 item 224, effective 1 July 2000.

21-5 Net amounts increased by amounts of wine tax (1) Your *net amount for a *tax period is *increased by the sum of all of the amounts of wine tax (if any) payable by you that are attributable to that tax period. History S 21-5(1) amended by No 39 of 2012, s 3 and Sch 3 item 11, by omitting “adding” before “the sum”, effective 1 July 2012. S 21-5(1) amended by No 176 of 1999, s 3 and Sch 1 item 225, by inserting “payable by you” after “(if any)”, effective 1 July 2000.

(2) However, this section does not apply to wine tax payable on *customs dealings. Note: This section has the effect of incorporating your liability for the wine tax (other than wine tax on customs dealings) into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act.

21-10 Attribution rules for wine tax (1) The wine tax payable by you on a *taxable dealing that is a *supply is attributable to the same *tax period, or tax periods, applying to you as the tax period or tax periods to which: (a) if the supply is a *taxable supply — the taxable supply is attributable; or (b) if the supply is not a taxable supply — the supply would be attributable if it were a taxable supply. For the basic rules on attribution of taxable supplies, see section 29-5 of the GST Act.

(2) The wine tax payable by you on a *taxable dealing that is not a *supply is attributable to the *tax period during which the time of dealing occurs, as specified in column 4 of the *Assessable Dealings Table.

21-15 Net amounts reduced by amounts of wine tax credits 21-15 Your *net amount for a *tax period is *reduced by the sum of all of the amounts of *wine tax credits (if any) to which you are entitled that arise during that tax period. Note 1: This section has the effect of incorporating your entitlement to wine tax credits into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act. Note 2: If you are not registered or required to be registered (and therefore do not have net amounts), you can claim wine tax credits to which you are entitled directly from the Commissioner (see subsection 17-10(2)). History S 21-15 amended by No 39 of 2012, s 3 and Sch 3 item 13, by omitting “subtracting” before “the sum”, effective 1 July 2012.

Subdivision 21-B — Members of GST groups History Subdiv 21-B inserted by No 176 of 1999, s 3 and Sch 1 item 226, effective 1 July 2000.

21-40 Who is liable for wine tax (1) Wine tax payable on a *taxable dealing for which a *member of a *GST group would (apart from this section) be liable to the tax: (a) is payable by the *representative member; and (b) is not payable by the member that would be so liable (unless the member is the representative member). (2) However, if the member is not the *representative member of the *GST group, this section only applies to wine tax payable on a *customs dealing if the tax is payable at a time when wine tax on *taxable dealings is normally payable by the representative member. (3) This section has effect despite subsection 5-5(2) (which is about liability for wine tax). History S 21-40 inserted by No 176 of 1999, s 3 and Sch 1 item 226, effective 1 July 2000.

21-45 Who is entitled to wine tax credits (1) If a *member of a *GST group would (apart from this section) be entitled to a *wine tax credit: (a) the *representative member is entitled to the wine tax credit; and (b) the member that would be so entitled is not entitled to the wine tax credit (unless the member is the representative member). (2) This section has effect despite section 17-5 (which is about entitlement to wine tax credits). History S 21-45 inserted by No 176 of 1999, s 3 and Sch 1 item 226, effective 1 July 2000.

Subdivision 21-C — Participants in GST joint ventures

History Subdiv 21-C inserted by No 176 of 1999, s 3 and Sch 1 item 226, effective 1 July 2000.

21-70 Who is liable for wine tax (1) Wine tax payable on a *taxable dealing that the *joint venture operator of a *GST joint venture makes, on behalf of another *participant in the joint venture, in the course of activities for which the joint venture was entered into: (a) is payable by the joint venture operator; and (b) is not payable by the other participant. (2) This section has effect despite subsection 5-5(2) (which is about liability for wine tax). History S 21-70 inserted by No 176 of 1999, s 3 and Sch 1 item 226, effective 1 July 2000.

21-75 Who is entitled to wine tax credits (1) If a *participant in a *GST joint venture would (apart from this section) be entitled to a *wine tax credit relating to a *taxable dealing that the *joint venture operator of the joint venture makes on the participant's behalf: (a) the joint venture operator is entitled to the wine tax credit; and (b) the participant that would be so entitled is not entitled to the wine tax credit (unless the participant is the joint venture operator). (2) This section has effect despite section 17-5 (which is about entitlement to wine tax credits). History S 21-75 inserted by No 176 of 1999, s 3 and Sch 1 item 226, effective 1 July 2000.

21-80 Additional net amounts relating to GST joint ventures The additional net amount relating to a *GST joint venture in section 51-45 of the *GST Act: (a) is increased by the amount of any wine tax on *taxable dealings for which the *joint venture operator is liable because of section 21-70; and (b) is decreased by the amount of any *wine tax credits to which the joint venture operator is entitled because of section 21-75. History S 21-80 inserted by No 176 of 1999, s 3 and Sch 1 item 226, effective 1 July 2000.

Division 23 — Wine tax on customs dealings 23-1 What this Division is about

Wine tax on a customs dealing is not included in net amounts. Generally speaking, it is paid together with customs duty. (This is consistent with payment of assessed GST on taxable importations.)

History S 23-1 amended by No 39 of 2012, s 3 and Sch 1 item 146, by substituting “assessed GST” for “GST”, applicable in relation to payments and

refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

23-5 Payment of wine tax on customs dealings (1) Amounts of *assessed wine tax on *customs dealings are to be paid to the Commonwealth: (a) at the same time, at the same place, and in the same manner, as *customs duty is payable on the wine in question (or would be payable if the wine were subject to customs duty); or (b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations. Note 1: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts. Note 1A: For provisions about assessment of wine tax on customs dealings, see Division 155 in Schedule 1 to the Taxation Administration Act 1953. Note 2: For provisions about collection and recovery of assessed wine tax on customs dealings, see Subdivision 105-C, and Part 4-15, in Schedule 1 to the Taxation Administration Act 1953. History S 23-5(1) amended by No 39 of 2012, s 3 and Sch 1 items 147 to 150, by substituting “*assessed wine tax” for “wine tax”, substituting “assessed net amounts” for “net amounts” in Note 1, inserting Note 1A and substituting “assessed wine tax” for “wine tax” in Note 2, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 23-5(1) amended by No 73 of 2006, s 3 and Sch 5 item 151, by substituting “Subdivision 105-C, and Part 4-15, in Schedule 1 to the Taxation Administration Act 1953” for “Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act” in note 2, effective 1 July 2006. S 23-5(1) amended by No 44 of 2000, s 3 and Sch 3 items 5 and 6, by renumbering the Note as Note 1, and by inserting Note 2, effective 1 July 2000.

(2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) may refuse to deliver the goods concerned unless the *assessed wine tax has been paid. History S 23-5(2) amended by No 39 of 2012, s 3 and Sch 1 item 151, by substituting “*assessed wine tax” for “wine tax”, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 23-5(2) inserted by No 176 of 1999, s 3 and Sch 1 item 227, effective 22 December 1999.

23-10 Application of Division 165 of the GST Act 23-10 Division 165 of the *GST Act applies to amounts that are payable under this Division as if they were amounts payable under the GST Act.

Division 25 — Tourist refund scheme History Div 25 inserted by No 177 of 1999, s 3 and Sch 1 item 171, effective 1 July 2000.

25-1 What this Division is about If you take wine overseas as accompanied baggage, or you are a resident of an external Territory and send wine home, you may be entitled to a refund of the wine tax borne by you on the wine.

History S 25-1 amended by No 20 of 2010, s 3 and Sch 2 item 12, by inserting “or you are a resident of an external Territory and send wine home,” after “baggage,”, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010. S 25-1 inserted by No 177 of 1999, s 3 and Sch 1 item 171, effective 1 July 2000.

25-5 Tourist refund scheme Exporting wine as accompanied baggage (1) If: (a) you have *borne wine tax on wine that you purchased; and (b) the purchase is of a kind specified in the regulations; and (c) you leave the indirect tax zone, and export the wine from the indirect tax zone as accompanied baggage, in the circumstances specified in the regulations; the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to: (d) the amount of the wine tax that you have borne on the wine; or (e) such proportion of that amount of wine tax as is specified in the regulations. History S 25-5(1) amended by No 2 of 2015, s 3 and Sch 4 item 58, by substituting “the indirect tax zone” for “Australia” (wherever occurring) in para (c), applicable to a tax period that commences on or after 1 July 2015.

Resident of external Territory sending wine home (1A) If: (a) you have *borne wine tax on wine that you purchased; and (b) the purchase is of a kind specified in the regulations; and (c) an amount is payable to you under subsection 168-5(1A) of the *GST Act for the *taxable supply corresponding to the purchase; the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to: (d) the amount of the wine tax that you have borne on the wine; or (e) such proportion of that amount of wine tax as is specified in the regulations. History S 25-5(1A) inserted by No 20 of 2010, s 3 and Sch 2 item 14, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010.

Working out amounts of wine tax borne (2) The regulations may specify how amounts of *wine tax borne are to be worked out.

Paying the refund (3) An amount payable under this section is payable within the period and in the manner specified in the regulations. History

S 25-5(3) amended by No 20 of 2010, s 3 and Sch 2 item 17, by substituting “An amount payable under this section” for “The amount”, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010. History S 25-5 inserted by No 177 of 1999, s 3 and Sch 1 item 171, effective 1 July 2000.

25-10 Purchases later found to be GST-free supplies (1) If: (a) you are paid an amount under subsection 25-5(1A) for a purchase; and (b) the supply corresponding to the purchase is or becomes a *GST-free supply; you become liable to repay the amount (the recoverable amount) to the Commonwealth on the later of the following days (the due day): (c) the day you were paid the recoverable amount; (d) the day the supply becomes a GST-free supply. (2) You are liable to pay general interest charge on the whole, or any part, of the recoverable amount that remains unpaid after the due day for each day in the period that: (a) starts on the due day; and (b) finishes at the end of the last day at the end of which any of the following remains unpaid: (i) the recoverable amount; (ii) general interest charge on any of the recoverable amount. History S 25-10 inserted by No 20 of 2010, s 3 and Sch 2 item 18, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010.

Part 6 — Miscellaneous Division 27 — Miscellaneous 27-1 Application of this Act to cider, perry, mead and sake 27-1 (Repealed by No 176 of 1999) History S 27-1 repealed by No 176 of 1999, s 3 and Sch 1 item 228, effective 1 July 2000. S 27-1 formerly read: 27-1 Application of this Act to cider, perry, mead and sake (1) This Act applies in relation to cider, perry, mead and sake in the same way that it applies in relation to wine (other than *grape wine). (2) However, this section does not apply to any beverage of a kind referred to in paragraph 31-1(2)(a), (b), (c) or (d).

27-5 Wine tax must be specified on invoice for wholesale sales (1) If you sell wine by *wholesale at a *price that includes wine tax that you have or will become liable to pay on the wine, you must specify the amount of the tax on any invoice given to the purchaser. (2) You commit an offence if you contravene this section. Penalty: 20 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. History S 27-5(2) amended by No 184 of 2012, s 3 and Sch 6 items 10 and 11, by substituting “commit” for “are guilty of” and “Penalty” for “Maximum penalty”, effective 10 December 2012.

27-10 Alteration of wine tax liability or wine tax credit if affected by non-arm's length transaction (1) This section applies to you if: (a) you (or your *associate) has been a party to a non-arm's length transaction; and (b) if the transaction had instead been an arm's length transaction, it would have been the case (or could reasonably be expected to have been the case) that: (i) your liability to wine tax on the non-arm's length transaction, or any other transaction, would have been *increased; or (ii) your entitlement to a *wine tax credit in connection with the non-arm's length transaction, or any other transaction, would have been *reduced. (2) The liability or *wine tax credit is taken always to have been the amount that it would have been (or could reasonably be expected to have been) if it had been based on an arm's length transaction instead of on the non-arm's length transaction.

27-15 Apportionment of global amounts (1) If there is a need to know the *price for which particular wine was sold, but the parties have not allocated a particular amount to the wine, the price for which the wine was sold is (for the purposes of the *wine tax law) the price for which the wine could reasonably be expected to have been sold if it had been

sold separately. (2) Similarly, if there is a need to know how much of a global amount relates to some other element of a transaction, but the parties have not allocated a particular amount to that element, the amount to be allocated to that element (for the purposes of the *wine tax law) is the amount that could reasonably be expected to have been allocated to that element if that element had been the only subject matter of the transaction.

27-20 Commonwealth etc. not liable to pay wine tax (1) The Commonwealth and *untaxable Commonwealth entities are not liable to pay wine tax payable under this Act. However, it is the Parliament's intention that the Commonwealth and untaxable Commonwealth entities should: (a) be notionally liable to pay wine tax payable under this Act; and (b) be notionally entitled to *wine tax credits arising under this Act. History S 27-20(1) amended by No 58 of 2006, s 3 and Sch 7 items 24 and 25, by substituting “*untaxable Commonwealth entities” for “*Commonwealth entities” and substituting “untaxable Commonwealth entities” for “Commonwealth entities” (last occurring), effective 22 June 2006.

(2) The *Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of *money within an account, or between accounts, operated by the Commonwealth or an *untaxable Commonwealth entity. History S 27-20(2) amended by No 58 of 2006, s 3 and Sch 7 item 26, by substituting “an *untaxable Commonwealth entity” for “a *Commonwealth entity”, effective 22 June 2006.

(2A) The directions given under subsection (2) may also take account of the provisions of the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999. History S 27-20(2A) inserted by No 176 of 1999, s 3 and Sch 1 item 229, effective 1 July 2000.

(3) Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law. (4) (Repealed by No 58 of 2006) History S 27-20(4) repealed by No 58 of 2006, s 3 and Sch 7 item 27, effective 22 June 2006. S 27-20(4) formerly read: (4) Commonwealth entity means: (a) an Agency (within the meaning of the Financial Management and Accountability Act 1997); or (b) a Commonwealth authority (within the meaning of the Commonwealth Authorities and Companies Act 1997); that cannot be made liable to taxation by a Commonwealth law.

27-25 Cancellation of exemptions from wine tax (1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay wine tax payable under this Act. (2) The cancellation does not apply if the provision of the other Act: (a) commences after this section commences; and

(b) refers specifically to wine tax payable under this Act.

27-30 Application of the Criminal Code 27-30 The Criminal Code applies to all offences against this Act.

27-35 Regulations (1) The Governor-General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. (2) In particular, the regulations may make provision: (a) (Repealed by No 176 of 1999) (b) relating to the service of documents under, or for the purposes of, the *wine tax law (including the service of process in proceedings for the recovery of tax or other amounts payable under the wine tax law); (c) for penalties for offences against the regulations by way of fines of up to $1,000. History S 27-35(2) amended by No 176 of 1999, s 3 and Sch 1 item 230, by repealing para (a), effective 1 July 2000. Para (a) formerly read: (a) allowing wine to be brought into *Australia, on a temporary basis, without the payment of wine tax;

Part 7 — Interpreting this Act Division 29 — Rules for interpreting this Act 29-1 What forms part of this Act (1) These all form part of this Act: • the headings to the Parts, Divisions and Subdivisions of this Act; • *explanatory sections; • the headings to the sections and subsections of this Act; • the notes and examples (however described) that follow provisions of this Act. (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.

29-5 What does not form part of this Act 29-5 These do not form part of this Act: • footnotes and endnotes; • Tables of Subdivisions.

29-10 Explanatory sections, and their role in interpreting this Act (1) An explanatory section is: (a) any section that is the first section in a Division and that has as its heading ``What this Division is about''; or (b) any section in Division 2, 3 or 4. (2) *Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section may only be considered: (a) in determining the purpose or object underlying the provision; or (b) to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or (c) in determining the provision's meaning if the provision is ambiguous or obscure; or (d) in determining the provision's meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.

Division 31 — Meaning of some important concepts Subdivision 31-A — Wine History Subdiv 31-A substituted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000. For former wording, see history note under s 31-1.

31-1 Meaning of wine (1) Wine means any of these: (a) *grape wine; (b) *grape wine products; (c) *fruit or vegetable wine; (d) *cider or perry; (e) *mead; (f) *sake. (2) However, wine does not include beverages that do not contain more than 1.15% by volume of ethyl alcohol. History S 31-1 substituted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000. S 31-1 formerly read: 31-1 Meaning of wine (1) Wine includes any fruit wine or vegetable wine. Note: The wine tax also applies to cider, perry, mead and sake in the same way that it applies to wine (see section 27-1). (2) However, wine does not include: (a) beverages that do not contain more than 1.15% by volume of ethyl alcohol; or (b) *beer; or (c) spirits, liqueurs or spirituous liquors; or (d) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors. (3) For the purpose of paragraph (3)(a), the volume of ethyl alcohol in beverages is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). (4) Beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that: (a) is brewed from a mash (whether or not the mash contains malt); and (b) contains hops (including any substance prepared from hops) or other bitters.

31-2 Meaning of grape wine (1) Grape wine is a beverage that: (a) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes; and (b) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to grape wine. (2) A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it. Note: The concept of grape wine is used in Subdivision 9-B to work out the taxable value of retail transactions involving wine produced from grapes. In the case of grape wine, you can choose to use the average wholesale price method of working out taxable values. History S 31-2 inserted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000.

31-3 Meaning of grape wine product Grape wine product is a beverage that: (a) contains at least 700 millilitres of *grape wine per litre; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except: (i) grape spirit; or (ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and (c) contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol; and (d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to grape wine products. History S 31-3 inserted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000.

31-4 Meaning of fruit or vegetable wine Fruit or vegetable wine is a beverage that: (a) is the product of the complete or partial fermentation of the juice or must of: (i) fruit or vegetables; or (ii) products derived solely from fruit or vegetables; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and (d) contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol; and (e) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to fruit or vegetable wine. History S 31-4 inserted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000.

31-5 Meaning of cider or perry Cider or perry is a beverage that: (a) is the product of the complete or partial fermentation of the juice or must of apples or pears; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour, except as specified in the regulations; and (d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to cider or perry. History S 31-5 inserted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000.

31-6 Meaning of mead Mead is a beverage that: (a) is the product of the complete or partial fermentation of honey; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as specified in the regulations; and (d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to mead. History S 31-6 inserted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000.

31-7 Meaning of sake Sake is a beverage that: (a) is the product of the complete or partial fermentation of rice; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and (d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to sake. History S 31-7 inserted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000.

31-8 Requirements for types of wine (1) The regulations may specify requirements for these types of wine: (a) *grape wine; (b) *grape wine products; (c) *fruit or vegetable wine; (d) *cider or perry; (e) *mead; (f) *sake. (2) The requirements for a particular type of wine may relate to any of the following: (a) the substances that may be added to that type of wine; (b) the quantities in which those substances may be added to that type of wine; (c) the substances that must not be added to that type of wine; (d) the substances that may be used in the production of that type of wine; (e) the quantities in which those substances may be used in the production of that type of wine; (f) the substances that must not be used in the production of that type of wine; (g) the composition of that type of wine. History S 31-8 inserted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000.

31-9 Measuring alcoholic content For the purposes of this Subdivision, the volume of ethyl alcohol in beverages is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). History S 31-9 inserted by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000.

Former Subdivision 31-B — Grape wine History Subdiv 31-B repealed by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000. Subdiv 31-B formerly read: Note: The concept of grape wine is used in Subdivision 9-B to work out the taxable value of retail transactions involving wine produced from grapes. In the case of grape wine, you can choose to use the average wholesale price method of working out taxable values.

31-5 Meaning of grape wine (1) Grape wine is wine that: (a) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes; and (b) complies with any requirements of the regulations relating to any of the following: (i) the substances that may be added to grape wine; (ii) the substances that may be used in the production of grape wine; (iii) the composition of grape wine. (2) A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because: (a) it has, by complete or partial fermentation of contained sugars, become surcharged with carbon dioxide; or (b) grape spirit, brandy, or both grape spirit and brandy, have been added to it.

Subdivision 31-C — Borne wine tax and wine tax borne 31-10 Meanings of borne wine tax and wine tax borne (1) This section sets out the 2 situations in which an entity is taken to have borne wine tax on wine. (2) An entity is taken to have borne wine tax on wine if the entity has become liable to wine tax on an *assessable dealing with the wine. However, the wine tax for which the entity has become liable is not counted to the extent to which it has been the basis of a *wine tax credit entitlement. (3) An entity is taken to have borne wine tax on wine if the entity purchased the wine for a *price that included wine tax. However, the amount of wine tax borne is to be *reduced by any amount of the wine tax included in that price that has been refunded or *wine tax credited to the entity.

Subdivision 31-D — Obtaining wine under quote etc. 31-15 Meaning of obtain wine under quote etc. (1) This section sets out the circumstances in which wine is taken to be obtained by an entity under quote. (2) An entity purchases wine under quote if the entity *quotes on the purchase of the wine, and either: (a) the sale is an *assessable dealing by the seller that is exempted from tax only because of the quote; or (b) on the basis of the quote, the seller agrees to exclude tax from the *price of the wine. (3) An entity locally enters wine under quote if the entity *quotes on the *local entry of the wine and the local entry is exempted from tax only because of the quote.

(4) An entity obtains wine under quote if: (a) the entity *purchases, or *locally enters, the wine under quote as described in subsection (2) and (3); or (b) the entity *quotes on a *customs dealing with the wine and the dealing is exempted from tax only because of the quote. (c) (Repealed by No 94 of 2017) History S 31-15(4) amended by No 94 of 2017, s 3 and Sch 1 items 13 and 14, by substituting “quote.” for “quote; or” in para (b) and repealing para (c), effective 1 October 2017. For application and transitional provisions, see note under s 19-5. Para (c) formerly read: (c) the entity has obtained a *CR2 wine tax credit for *wine tax borne on a dealing with the wine.

Former Subdivision 31-E — Approved forms History Subdiv 31-E repealed by No 176 of 1999, s 3 and Sch 1 item 232, effective 1 July 2000. Subdiv 31-E formerly read: 31-20 Meaning of approved form (1) A notice, application or other document is in the approved form if: (a) it is in the form approved in writing by the *Commissioner in relation to that kind of notice, application or other document; and (b) it contains the information that the form requires, and such further information as the Commissioner requires; and (c) it is given, to the entity to which it is required to be given, in the manner (if any) that the Commissioner requires; and (d) it is, if required by this Act to be given to the Commissioner, lodged at the place that the Commissioner requires. (2) The *Commissioner may combine in the same approved form more than one notice, application or other document.

Division 33 — Dictionary 33-1 Dictionary 33-1 In this Act, unless the contrary intention appears: ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1998. [accompanied baggage ] (Repealed by No 176 of 1999) History Definition of “accompanied baggage” repealed by No 176 of 1999, s 3 and Sch 1 item 233, effective 1 July 2000. The definition formerly read: [accompanied baggage ] , in relation to the *export of wine, means wine that is exported on a flight or voyage on which the owner of the wine is a passenger.

AD1a means the *assessable dealing of that name in the *Assessable Dealings Table, and AD1b, AD2a etc. have corresponding meanings. airport shop goods has the same meaning as in the Customs Act 1901. amount includes a nil amount. [annual rebatable turnover ] (Repealed by No 129 of 2004) History Definition of “annual rebatable turnover” repealed by No 129 of 2004, s 3 and Sch 1 item 2, applicable to dealings in wine made on or after 1 October 2004. The definition formerly read: [annual rebatable turnover ] has the meaning given by section 19-20. Definition of “annual rebatable turnover” inserted by No 92 of 2000, s 3 and Sch 9A item 4, effective 1 July 2000.

AOU means *application to own use. AOU connected with retail sales of wine means an *AOU that: (a) is constituted by consuming wine or giving wine away; and (b) is connected with making, or attempting to make, *retail sales of wine. [AOU connected with retail sales of grape wine ] (Repealed by No 176 of 1999) History Definition of “AOU connected with retail sales of grape wine” repealed by No 176 of 1999, s 3 and Sch 1 item 234, effective 1 July 2000. The definition formerly read: [AOU connected with retail sales of grape wine ] has the meaning given by subsection 9-25(4).

application to own use , in relation to wine, includes any of the following: (a) consuming the wine; (b) giving the wine away, or transferring property in the wine under a contract that is not a contract of sale; (c) granting any right or permission to use the wine; (d) if an entity other than the owner has *locally entered the wine — anything done by the entity that would be an application to own use of the wine by the owner if it had been done by the owner; but does not include: (e) selling the wine or consigning it for sale by consignment; or (f) if the wine is *imported wine — anything done with it after *importation and before it is locally entered; or (g) using the wine as part of the process of manufacture or other treatment or processing of wine or other goods. History Definition of “application to own use” amended by No 177 of 1999, s 3 and Sch 1 item 172, by inserting para (g), effective 1 July 2000.

approved form has the meaning given by section 995-1 of the *ITAA 1997. History Definition of “approved form” substituted by No 176 of 1999, s 3 and Sch 1 item 235, effective 1 July 2000. The definition formerly read: approved form has the meaning given by Subdivision 31-E.

assessable dealing means any dealing covered by the *Assessable Dealings Table. Assessable Dealings Table means the table in section 5-5. assessable wine means *Australian wine or *imported wine. assessed wine tax , on a *customs dealing, means the wine tax *assessed on the customs dealing. History Definition of “assessed wine tax” inserted by No 39 of 2012, s 3 and Sch 1 item 8, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

assessment has the meaning given by the *ITAA 1997. History Definition of “assessment” inserted by No 39 of 2012, s 3 and Sch 1 item 9, applicable in relation to payments and refunds that relate to tax

periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

associate has the meaning given by section 318 of the Income Tax Assessment Act 1936. associated producer has the meaning given by section 19-20. History Definition of “associated producer” inserted by No 129 of 2004, s 3 and Sch 1 item 3, applicable to dealings in wine made on or after 1 October 2004.

[Australia ] (Repealed by No 2 of 2015) History Definition of “Australia” repealed by No 2 of 2015, s 3 and Sch 4 item 59, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [Australia ] has the meaning given by section 195-1 of the *GST Act.

Australian wine means wine that has been *manufactured in the indirect tax zone, but does not include *imported wine. History Definition of “Australian wine” substituted by No 2 of 2015, s 3 and Sch 4 item 60, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [Australian wine ] means wine that has been *manufactured in *Australia, but does not include *imported wine.

average wholesale price method for working out the *notional wholesale selling price of a *taxable dealing is the method set out in section 9-40. [beer ] (Repealed by No 176 of 1999) History Definition of “beer” repealed by No 176 of 1999, s 3 and Sch 1 item 236, effective 1 July 2000. The definition formerly read: [beer ] has the meaning given by subsection 31-1(4).

borne wine tax has the meaning given by Subdivision 31-C. cider or perry has the meaning given by section 31-5. History Definition of “cider or perry” inserted by No 176 of 1999, s 3 and Sch 1 item 237, effective 1 July 2000.

Commissioner means the Commissioner of Taxation. [Commonwealth entity ] (Repealed by No 58 of 2006) History Definition of “Commonwealth entity” repealed by No 58 of 2006, s 3 and Sch 7 item 28, effective 22 June 2006. The definition formerly read: [Commonwealth entity ] has the meaning given by 27-20(4).

company means: (a) a body corporate; or (b) any other unincorporated association or body of persons; but does not include a *partnership. connected with has the meaning given by section 328-125 of the *ITAA 1997.

History Definition of “connected with” amended by No 12 of 2012, s 3 and Sch 6 item 34, by substituting “*ITAA 1997” for “ITAA 1997”, effective 21 March 2012. Definition of “connected with” amended by No 80 of 2007, s 3 and Sch 4 item 28, by substituting “section 328-125” for “section 152-30”, applicable in relation to producer rebates for the 2007-08 financial year and later financial years. Definition of “connected with” inserted by No 129 of 2004, s 3 and Sch 1 item 4, applicable to dealings in wine made on or after 1 October 2004.

container means: (a) packaging in which, or with which, any property (the contents) is packed or secured, in the ordinary course of a business, for the purpose of the marketing or delivery of the contents; and (b) ancillary items that are packed or secured with the contents and are intended, and reasonably necessary, to allow or facilitate the use of the contents. CR1 means the wine tax credit ground of that name in the *Wine Tax Credit Table, and CR4, CR7 etc. have corresponding meanings. History Definition of “CR1” amended by No 94 of 2017, s 3 and Sch 1 item 15, by substituting “CR4, CR7” for “CR2, CR3”, effective 1 October 2017. For application and transitional provisions, see note under s 19-5.

[Customs ] (Repealed by No 41 of 2015) History Definition of “Customs” repealed by No 41 of 2015, s 3 and Sch 5 item 4, effective 1 July 2015. The definition formerly read: [Customs ] means the agency continued in existence under subsection 4(1) of the Customs Administration Act 1985. Definition of “Customs” substituted by No 33 of 2009, s 3 and Sch 2 item 4, effective 23 May 2009. The definition formerly read: [Customs ] means the Australian Customs Service.

customs clearance area means an area that is designated or set aside for the performance of functions under the Customs Act 1901. customs dealing means *AD4b, *AD10 or *AD14b. customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than: (a) the A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999; or (aa) the A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005; or (b) the A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999. History Definition of “customs duty” amended by No 10 of 2005, s 3 and Sch 1 item 17, by inserting para (aa), effective 1 July 2005.

Customs Tariff means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives. [earlier producer rebate ] (Repealed by No 94 of 2017) History Definition of “earlier producer rebate” repealed by No 94 of 2017, s 3 and Sch 1 item 16, effective 1 October 2017. For application and transitional provisions, see note under s 19-5. The definition formerly read: [earlier producer rebate ] has the meaning given by section 19-17. Definition of “earlier producer rebate” inserted by No 184 of 2012, s 3 and Sch 6 item 3, applicable in relation to assessable dealings on or after 10 December 2012 (the application day).

If the wine to which such an assessable dealing relates was manufactured using other wine that was supplied before the application day, the A New Tax System (Wine Equalisation Tax) Act 1999 as amended applies in relation to the assessable dealing as if: (a) you have been notified, under subsection 19-17(3) of that Act as so amended, that the producer of the other wine is not entitled to a producer rebate for the other wine; and (b) section 19-28 of that Act as so amended did not apply in relation to that notice.

[eligible Australian traveller ] (Repealed by No 176 of 1999) History Definition of “eligible Australian traveller” repealed by No 176 of 1999, s 3 and Sch 1 item 238, effective 1 July 2000. The definition formerly read: [eligible Australian traveller ] means an entity defined to be an eligible Australian traveller by regulations made for the purposes of this definition.

[eligible foreign traveller ] (Repealed by No 176 of 1999) History Definition of “eligible foreign traveller” repealed by No 176 of 1999, s 3 and Sch 1 item 239, effective 1 July 2000. The definition formerly read: [eligible foreign traveller ] means an entity defined to be an eligible foreign traveller by regulations made for the purposes of this definition.

eligible royalty cost has the meaning given by subsection 5-15(2). entity has the meaning given in section 195-1 of the *GST Act. explanatory section has the meaning given by section 29-10. export , in relation to wine, means export the wine from the indirect tax zone. History Definition of “export” substituted by No 2 of 2015, s 3 and Sch 4 item 61, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [export ] , in relation to wine, means export the wine from *Australia. Definition of “export” amended by No 176 of 1999, s 3 and Sch 1 item 240, by omitting “, and, in relation to an *eligible Australian traveller, includes taking the wine out of Australia as *accompanied baggage” from the end of the definition, effective 1 July 2000.

Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013. History Definition of “Finance Minister” amended by No 62 of 2014, s 3 and Sch 7 item 124, by substituting “Public Governance, Performance and Accountability Act 2013” for “Financial Management and Accountability Act 1997”, effective 1 July 2014.

financial year means a period of 12 months beginning on 1 July. History Definition of “financial year” inserted by No 92 of 2000, s 3 and Sch 9A item 5, effective 1 July 2000.

food has the meaning given by section 38-4 of the *GST Act. History Definition of “food” inserted by No 92 of 2000, s 3 and Sch 9A item 6, effective 1 July 2000.

fruit or vegetable wine has the meaning given by section 31-4. History

Definition of “fruit or vegetable wine” inserted by No 176 of 1999, s 3 and Sch 1 item 241, effective 1 July 2000.

grape wine has the meaning given by section 31-2. History Definition of “grape wine” amended by No 176 of 1999, s 3 and Sch 1 item 242, by substituting “section 31-2” for “Subdivision 31-B”, effective 1 July 2000.

grape wine product has the meaning given by section 31-3. History Definition of “grape wine product” inserted by No 176 of 1999, s 3 and Sch 1 item 243, effective 1 July 2000.

GST has the meaning given by section 195-1 of the *GST Act. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. GST-free has the meaning given by section 195-1 of the *GST Act. GST group has the meaning given by section 48-5 of the *GST Act. History Definition of “GST group” inserted by No 176 of 1999, s 3 and Sch 1 item 244, effective 1 July 2000.

GST importation value of a *local entry is an amount equal to what would be the value of the local entry (disregarding any wine tax payable in respect of the local entry), for the purposes of the *GST Act, if it were a taxable importation within the meaning of section 195-1 of that Act. For the basic rules on the value of taxable importations, see section 13-20 of the GST Act. History Definition of “GST importation value” amended by No 176 of 1999, s 3 and Sch 1 item 245, by inserting “(disregarding any wine tax payable in respect of the local entry)” after “the local entry”, effective 1 July 2000.

GST joint venture has the meaning given by section 51-5 of the *GST Act. History Definition of “GST joint venture” inserted by No 176 of 1999, s 3 and Sch 1 item 246, effective 1 July 2000.

half-retail price method for working out the *notional wholesale selling price of a *taxable dealing is: (a) if the dealing is a *retail sale — the method set out in subsection 9-35(1); or (b) if the dealing is an *AOU connected with retail sales of grape wine — the method set out in subsection 9-35(2). import means import goods into the indirect tax zone. History Definition of “import” substituted by No 2 of 2015, s 3 and Sch 4 item 62, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [import ] means import goods into Australia. Definition of “import” amended by No 176 of 1999, s 3 and Sch 1 item 247, by substituting “import” for “*import”, effective 1 July 2000.

[importation of goods into Australia ] (Repealed by No 176 of 1999) History Definition of “importation of goods into Australia” repealed by No 176 of 1999, s 3 and Sch 1 item 248, effective 1 July 2000. The definition

formerly read: [importation of goods into Australia ] has the meaning given by section 195-1 of the *GST Act.

imported wine means wine that has been *imported (whether or not the wine was *manufactured in the indirect tax zone). History Definition of “imported wine” substituted by No 2 of 2015, s 3 and Sch 4 item 63, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read: [imported wine ] means wine that has been *imported (whether or not the wine was *manufactured in *Australia).

increase includes increase from nil. indirect marketing sale has the meaning given by section 5-20. indirect tax zone has the meaning given by section 195-1 of the *GST Act. History Definition of “indirect tax zone” inserted by No 2 of 2015, s 3 and Sch 4 item 64, applicable to a tax period that commences on or after 1 July 2015.

inwards duty free shop has the same meaning as in section 96B of the Customs Act 1901. ITAA 1997 means the Income Tax Assessment Act 1997. History Definition of “ITAA 1997” inserted by No 92 of 2000, s 3 and Sch 9A item 7, effective 1 July 2000.

joint venture operator , for a *GST joint venture, has the meaning given by section 195-1 of the *GST Act. History Definition of “joint venture operator” inserted by No 176 of 1999, s 3 and Sch 1 item 249, effective 1 July 2000.

LE1 means the *local entry of that name in the *Local Entry Table, and LE2, LE3 etc. have corresponding meanings. local entry has the meaning given by section 5-30. Local Entry Table means the table in section 5-30. locally enter wine under quote has the meaning given by subsection 31-15(3). manufacture includes the following: (a) production; (b) combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients; (c) applying a treatment to foodstuffs as a process in preparing them for human consumption; but does not include any prescribed combination of parts or ingredients. manufacturer , in relation to particular wine, means the entity that (not as an employee) *manufactured the wine, whether or not the entity owned the materials out of which the wine was manufactured. mead has the meaning given by section 31-6. History Definition of “mead” inserted by No 176 of 1999, s 3 and Sch 1 item 250, effective 1 July 2000.

member , in relation to a *GST group, has the meaning given by section 195-1 of the *GST Act. History Definition of “member” inserted by No 176 of 1999, s 3 and Sch 1 item 251, effective 1 July 2000.

money has the meaning given by section 195-1 of the *GST Act. net amount has the meaning given by section 195-1 of the *GST Act. New Zealand means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue. History Definition of “New Zealand” inserted by No 160 of 2005, s 3 and Sch 4 item 23, effective 6 June 2006.

New Zealand participant means an entity that is approved as a New Zealand participant under section 19-7. History Definition of “New Zealand participant” inserted by No 160 of 2005, s 3 and Sch 4 item 24, effective 6 June 2006.

non-taxable importation has the meaning given by section 13-10 and Division 42 of the *GST Act. History Definition of “non-taxable importation” inserted by No 176 of 1999, s 3 and Sch 1 item 252, effective 1 July 2000.

notional wholesale purchase price , in relation to wine, means the *price (excluding wine tax and *GST) for which you could reasonably have been expected to purchase the wine by wholesale under an arm’s length transaction. notional wholesale selling price has the meaning given by Subdivision 9-B. obtain wine under quote has the meaning given by Subdivision 31-D. participant , in relation to a *GST joint venture, has the meaning given by section 195-1 of the *GST Act. History Definition of “participant” inserted by No 176 of 1999, s 3 and Sch 1 item 253, effective 1 July 2000.

partnership has the meaning given by section 995-1 of the *ITAA 1997. passed on , in relation to an amount of tax that has been *borne by an entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity. premises , in relation to a supply of *food (other than wine), has the meaning given by section 38-5 of the *GST Act. History Definition of “premises” inserted by No 92 of 2000, s 3 and Sch 9A item 8, effective 1 July 2000.

prescribed rules for export sales means the rules prescribed by the regulations setting out conditions that must be complied with in order for dealings with wine to be exempted, or otherwise relieved from wine tax, on the basis of the *export, or intended export, of the wine. price has the meaning given by section 9-75 of the *GST Act. producer , of wine, means: (a) an entity that *manufactures the wine; or

(b) an entity that satisfies the following requirements: (i) the entity (the first entity) supplies another entity with the *source product from which the wine is manufactured; (ii) the other entity manufactures the wine on behalf of the first entity. History Definition of “producer” substituted by No 94 of 2017, s 3 and Sch 1 item 17, effective 1 October 2017. For application and transitional provisions, see note under s 19-5. The definition formerly read: [producer ] , of *rebatable wine, means an entity that *manufactures the wine, or supplies to another entity the grapes, other fruit, vegetables or honey from which the wine is manufactured. Definition of “producer” substituted by No 129 of 2004, s 3 and Sch 1 item 5, applicable to dealings in wine made on or after 1 October 2004. The definition formerly read: producer , of *rebatable wine, means an entity that: (a) *manufactures the wine, or supplies to another entity the grapes, other fruit, vegetables or honey from which the wine is manufactured; and (b) holds a *producer’s licence. Definition of “producer” inserted by No 92 of 2000, s 3 and Sch 9A item 9, effective 1 July 2000.

producer rebate means a rebate to which a *producer of *rebatable wine is entitled under Division 19. History Definition of “producer rebate” inserted by No 92 of 2000, s 3 and Sch 9A item 10, effective 1 July 2000.

[producer’s licence ] (Repealed by No 129 of 2004) History Definition of “producer’s licence” repealed by No 129 of 2004, s 3 and Sch 1 item 6, applicable to dealings in wine made on or after 1 October 2004. The definition formerly read: [producer’s licence ] means a licence, issued under a *State law or a *Territory law, to make *retail sales of wine from particular premises: (a) as a wine producer or a vigneron; or (b) in a similar capacity determined in writing by the Commissioner. Definition of “producer’s licence” inserted by No 92 of 2000, s 3 and Sch 9A item 11, effective 1 July 2000.

purchase wine under quote has the meaning given by subsection 31-15(2). quote means quote an *ABN. rebatable wine means *grape wine, *grape wine products, *fruit or vegetable wine, *cider or perry, *mead or *sake. History Definition of “rebatable wine” amended by No 129 of 2004, s 3 and Sch 1 item 6A, by substituting “, *cider or perry, *mead or *sake” for “or *mead”, applicable to dealings in wine made on or after 1 October 2004. Definition of “rebatable wine” inserted by No 92 of 2000, s 3 and Sch 9A item 12, effective 1 July 2000.

reduce includes reduce to nil. registered has the meaning given by section 195-1 of the *GST Act. relevant traveller has the same meaning as in section 96B of the Customs Act 1901. representative member , for a *GST group, has the meaning given by section 195-1 of the *GST Act. History Definition of “representative member” inserted by No 176 of 1999, s 3 and Sch 1 item 254, effective 1 July 2000.

required to be registered has the meaning given by section 195-1 of the *GST Act. retail sale means any sale that is not a *wholesale sale. royalty has the meaning given by subsection 9-70(2). royalty-inclusive AOU has the meaning given by section 5-15. royalty-inclusive sale has the meaning given by section 5-15. sake has the meaning given by section 31-7. History Definition of “sake” inserted by No 176 of 1999, s 3 and Sch 1 item 255, effective 1 July 2000.

sale includes barter or exchange. source product has the meaning given by subsection 19-5(4). History Definition of “source product” inserted by No 94 of 2017, s 3 and Sch 1 item 18, effective 1 October 2017. For application and transitional provisions, see note under s 19-5.

State law has the meaning given by section 995-1 of the *ITAA 1997. History Definition of “State law” inserted by No 92 of 2000, s 3 and Sch 9A item 13, effective 1 July 2000.

supply has the meaning given by section 9-10 of the *GST Act. taxable dealing means an *assessable dealing that happens on or after 1 July 2000 for which no exemption is available under Division 7. taxable supply has the meaning given by section 195-1 of the *GST Act. taxable value means the taxable value that applies under Division 9. tax-bearing dealing , in relation to an amount of *wine tax borne by an entity, means the dealing through which, or because of which, the tax was borne. tax period has the meaning given by section 195-1 of the *GST Act. Territory law has the meaning given by section 995-1 of the *ITAA 1997. History Definition of “Territory law” inserted by No 92 of 2000, s 3 and Sch 9A item 14, effective 1 July 2000.

tradex order has the meaning given by section 4 of the Tradex Scheme Act 1999. History Definition of “tradex order” inserted by No 176 of 1999, s 3 and Sch 7 item 19, effective 1 July 2000.

tradex scheme goods has the meaning given by subsection 141-10(1) of the *GST Act. History Definition of “tradex scheme goods” inserted by No 176 of 1999, s 3 and Sch 7 item 20, effective 1 July 2000.

untaxable Commonwealth entity has the meaning given by section 177-1 of the *GST Act. History

Definition of “untaxable Commonwealth entity” inserted by No 58 of 2006, s 3 and Sch 7 item 29, effective 22 June 2006.

untaxed AOU has the meaning given by subsection 5-25(2). untaxed sale has the meaning given by subsection 5-25(1). wholesale sale means a sale to an entity that purchases for the purpose of resale, but does not include a sale of wine from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the wine is of a kind that: (a) is usually *manufactured by the purchaser; or (b) is usually purchased by the purchaser for resale. wine has the meaning given by Subdivision 31-A. wine tax means tax that is payable under the *wine tax law and imposed as wine equalisation tax by any of these: (a) the A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999; or (b) the A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999; or (c) the A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999. wine tax borne has the meaning given by Subdivision 31-C. wine tax credit means a wine tax credit under Part 4. Wine Tax Credit Table means the table in section 17-5. wine tax law means: (a) this Act; and (b) any Act that imposes wine tax; and (c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 so far as it relates to the Acts covered by paragraphs (a) and (b); and (d) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) to (c); and (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and (f) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered). you : if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited. Note: The expression you is not used in provisions that apply only to entities that are not individuals.

A New Tax System (Wine Equalisation Tax) Regulations 2000 BACKGROUND A New Tax System (Wine Equalisation Tax) Regulations 2000 The A New Tax System (Wine Equalisation Tax) Regulations 2000 reproduced in this publication comprises those Regulations as amended by the other Regulations specified in the following table. Regulation

SR No

Year

Date of Gazettal

Date of commencement

A New Tax System (Wine Equalisation Tax) Regulations 2000 as amended by:

113

2000

15.6.00

1.7.00

A New Tax System (Wine Equalisation Tax) Amendment 364 Regulations 2000 (No 1)

2000

20.12.00

20.12.00

Regulation

SLI No

Year

Date of Date of Registration commencement

A New Tax System (Wine Equalisation Tax) Amendment 116 Regulations 2005 (No 1)

2005

8.6.05

9.6.05

A New Tax System (Wine Equalisation Tax) Amendment 234 Regulations 2009 (No 1)

2009

9.9.09

10.9.09

A New Tax System (Wine Equalisation Tax) Amendment 209 Regulations 2010 (No 1)

2010

12.7.10

1.7.10

Treasury Laws Amendment (2015 Measures No 1) Regulation 2015

2015

30.3.15

31.3.15

A New Tax System (Wine Equalisation Tax) Regulations 2000 as amended by:

39

A New Tax System (Wine Equalisation Tax) Regulations 2000 Contents Part 1 — Preliminary 1-1.01

Name of Regulations

1-1.02

Commencement

1-1.03

Definitions

Part 5 — Payments and refunds of wine tax Division 25 — Tourist refund scheme Subdivision 25-1 — Kinds of purchases 25-5.01

Purchases

25-5.02

Wine to which this Subdivision applies

Subdivision 25-2 — Working out amount to be paid 25-5.03

Amount

Subdivision 25-3 — Payment arrangements 25-5.04

Arrangements Part 7 — Interpreting the Act

Division 31 — Meaning of some important concepts Subdivision 31-A — Wine 31-2.01

Grape wine

31-3.01

Grape wine products

31-4.01

Fruit or vegetable wine

31-6.01

Mead

A New Tax System (Wine Equalisation Tax) Regulations 2000

Part 1 — Preliminary 1-1.01 Name of Regulations These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.

1-1.02 Commencement These Regulations commence on the commencement of the A New Tax System (Wine Equalisation Tax) Act 1999.

1-1.03 Definitions In these Regulations: Act means the A New Tax System (Wine Equalisation Tax) Act 1999. purchaser means a person who has borne wine tax on wine that the person has purchased.

Part 5 — Payments and refunds of wine tax Division 25 — Tourist refund scheme Subdivision 25-1 — Kinds of purchases 25-5.01 Purchases For the purposes of paragraphs 25-5(1)(b) and (1A)(b) of the Act, the purchase, in accordance with this Subdivision, of wine on which wine tax has been borne is a kind of purchase. Note: Part of a person’s eligibility for the tourist refund scheme in section 25-5 of the Act involves making a purchase that is of a kind specified in the regulations. History Reg 25-5.01 amended by SLI No 209 of 2010, reg 3 and Sch 1 item 1, by substituting “paragraphs 25-5(1)(b) and (1A)(b)” for “paragraph 255(1)(b)”, effective 1 July 2010.

25-5.02 Wine to which this Subdivision applies (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if: (a) the purchase is an acquisition, or a part of an acquisition, made in the way described in Subdivision 168-1 of the A New Tax System (Goods and Services Tax) Regulations 1999 applies; and (b) the purchaser leaves the indirect tax zone in the circumstances described in Subdivision 168-2 of those Regulations; and (c) the wine is exported in the circumstances described in Subdivision 168-3 or 168-3A of those Regulations. History Reg 25-5.02(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 111, by substituting “the indirect tax zone” for “Australia” in para (b), effective 31 March 2015. Reg 25-5.02(1) amended by SLI No 209 of 2010, reg 3 and Sch 1 item 2, by inserting “or 168-3A” after “Subdivision 168-3” in para (c), effective 1 July 2010.

(2) However, this Subdivision does not apply to wine that has been partly consumed at the time at which the purchaser leaves the indirect tax zone. History Reg 25-5.02(2) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 112, by substituting “the indirect tax zone” for “Australia”, effective 31 March 2015.

Subdivision 25-2 — Working out amount to be paid 25-5.03 Amount For the purposes of subsection 25-5(2) of the Act, the amount of wine tax borne on wine is 29% of half of the GST inclusive price paid by the purchaser for the wine.

Subdivision 25-3 — Payment arrangements

25-5.04 Arrangements (1) For the purposes of paragraphs 25-5(1)(e) and (1A)(e) of the Act: (a) an amount of wine tax is to be rounded in accordance with the arrangements in paragraphs 1685.11(2)(a) and (3)(a) of the A New Tax System (Goods and Services Tax) Regulations 1999, as if the amount were an amount of GST; and (b) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser of the wine. History Reg 25-5.04(1) amended by SLI No 209 of 2010, reg 3 and Sch 1 item 3, by substituting “paragraphs 25-5(1)(e) and (1A)(e)” for “subsection 25-5(1)”, effective 1 July 2010.

(2) For the purposes of subsection 25-5(3) of the Act, the arrangements in Subdivisions 168-5 and 168-6 of the A New Tax System (Goods and Services Tax) Regulations 1999 apply to the purchase of wine as if the purchase were an acquisition of goods mentioned in Division 168 of those Regulations.

Part 7 — Interpreting the Act Division 31 — Meaning of some important concepts Subdivision 31-A — Wine 31-2.01 Grape wine For paragraph 31-8(1)(a) of the Act, a beverage mentioned in paragraph 31-2(1)(a) of the Act must not contain more than 22% by volume of ethyl alcohol. History Reg 31-2.01 inserted by SR No 364 of 2000, reg 3 and Sch 1 item 1, effective 20 December 2000.

31-3.01 Grape wine products (1) For paragraph (d) of the definition of grape wine product in section 31-3 of the Act, this regulation prescribes requirements for grape wine products. (2) A grape wine product must not have added to it the flavour of any alcoholic beverage (other than wine), whether the flavour is natural or artificial. (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition: (a) must only be used to extract flavours from vegetable matter; and (b) must be essential to the extraction process; and (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage. History Reg 31-3.01 inserted by SLI No 234 of 2009, reg 3 and Sch 1 item 1, effective 10 September 2009.

31-4.01 Fruit or vegetable wine (1) For the purposes of: (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31-4 of the Act; and (b) paragraph 31-8(1)(c) of the Act — this regulation makes arrangements relating to fruit or vegetable wine. (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine. (3) If ethyl alcohol, from grape spirit or neutral spirit, is added to fruit or vegetable wine, the resulting beverage must contain at least 15% by volume of ethyl alcohol and not more than 22% by volume of ethyl alcohol. Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.

31-6.01 Mead (1) For:

(a) paragraphs (b), (c) and (d) of the definition of mead in section 31-6 of the Act; and (b) paragraph 31-8(1)(e) of the Act; this regulation makes arrangements for mead. History Reg 31-6.01(1) substituted by SLI No 116 of 2005, reg 3 and Sch 1 item 1, effective 9 June 2005. Reg 31-6.01(1) formerly read: (1) For the purposes of: (a) paragraphs (b), (c) and (d) of the definition of mead in section 31-6 of the Act; and (b) paragraph 31-8(1)(e) of the Act — this regulation makes arrangements relating to mead.

(2) For paragraph 31-6(b) of the Act, ethyl alcohol, from grape spirit or neutral spirit, may be added to mead only if the resulting beverage contains: (a) not less than 15% by volume of ethyl alcohol; and (b) not more than 22% by volume of ethyl alcohol. Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead. History Reg 31-6.01(2) substituted by SLI No 116 of 2005, reg 3 and Sch 1 item 1, effective 9 June 2005. Reg 31-6.01(2) formerly read: (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to mead.

(3) For paragraph 31-6(c) of the Act: (a) herbs or spices may be added during or after the production of mead; and (b) caramel may be added to mead after the fermentation process is complete. History Reg 31-6.01(3) substituted by SLI No 116 of 2005, reg 3 and Sch 1 item 1, effective 9 June 2005. Reg 31-6.01(3) formerly read: (3) If ethyl alcohol, from grape spirit or neutral spirit, is added to mead, the resulting beverage must contain at least 15% by volume of ethyl alcohol and not more than 22% by volume of ethyl alcohol. Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified mead.

(4) For paragraphs 31-6(c) and (d) and paragraphs 31-8(2)(d) and (e) of the Act, fruit, or product derived entirely from fruit, may be used in the production of mead only if: (a) the fruit or product has not been fermented; and (b) the fruit or product is added to the mead before fermentation of the mead; and (c) after the addition of the fruit or product, and before fermentation, the mead will contain not less than 14% by volume of honey; and (d) after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the mead; and (e) after the addition of the fruit or product, the mead will have an ethyl alcohol content by volume of not less than 8%, and not greater than 22%. History Reg 31-6.01(4) inserted by SLI No 116 of 2005, reg 3 and Sch 1 item 1, effective 9 June 2005.

(5) For subregulation (4), if: (a) fruit or a product derived from fruit is added to mead; and

(b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp; the proportion of fruit or product in the mead is to be worked out by assuming that it has been reconstituted according to the recommendations of the manufacturer of the concentrated fruit juice or pulp. History Reg 31-6.01(5) inserted by SLI No 116 of 2005, reg 3 and Sch 1 item 1, effective 9 June 2005.

A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999 BACKGROUND A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999 An Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is a duty of customs The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999.

2 Commencement 2 This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) is imposed by this section under the name of wine equalisation tax (wine tax). (2) This section imposes wine tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.

4 Rate

4 The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999 BACKGROUND A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999 An Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is a duty of excise The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999.

2 Commencement 2 This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) is imposed by this section under the name of wine equalisation tax (wine tax). (2) This section imposes wine tax only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.

4 Rate

3 The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999 BACKGROUND A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999 Contents 1

Short title

2

Commencement

3

Imposition

4

Rate

5

Act does not impose a tax on property of a State

A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999 An Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is neither a duty of customs nor a duty of excise The Parliament of Australia enacts:

1 Short title 1 This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999.

2 Commencement 2 This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) is imposed by this section under the name of wine equalisation tax (wine tax). (2) This section imposes wine tax only so far as that tax is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.

4 Rate

4 The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

Other Legislation TAXATION ADMINISTRATION ACT 1953 [Extracts] BACKGROUND Taxation Administration Act 1953 (extracts) The extracts of the Taxation Administration Act 1953 reproduced in this publication comprise those sections relevant to the administration of the GST.

Taxation Administration Act 1953 (extracts) Contents … Part IIB — Running balance accounts, application of payments and credits, and related matters Division 1 — Preliminary 8AAZA

Definitions

8AAZB

Trustee to be treated as separate entity for each capacity Division 2 — Running Balance Accounts (or RBAs)

8AAZC

Establishment of RBAs

8AAZD

Allocation of tax debts to RBAs

8AAZE

(Repealed by No 178 of 1999)

8AAZF

General interest charge on RBA deficit debt

8AAZG

RBA statements

8AAZH

Liability for RBA deficit debt

8AAZI

RBA statement to be evidence

8AAZJ

Evidentiary certificate about RBA transactions etc.

8AAZK

(Repealed by No 178 of 1999) Division 3 — Treatment of payments, credits and RBA surpluses

8AAZL

Amounts covered by this Division

8AAZLA

Method 1 — allocating the amount first to an RBA

8AAZLB

Method 2 — applying the amount first against a non-RBA tax debt

8AAZLC

RBA surplus and related credits must remain equivalent if one or the other is applied

8AAZLD

Special priority credits

8AAZLE

Instructions to Commissioner not binding Division 3A — Refunds of RBA surpluses and credits

8AAZLF

Commissioner must refund RBA surpluses and credits

8AAZLG

Retaining refunds until information or notification given

8AAZLGA

Retaining refunds while Commissioner verifies information

8AAZLGB

Retaining refunds until notification under Division 389 or ascertainment of liability

8AAZLH

How refunds are made Division 4 — Miscellaneous provisions about tax debts

8AAZM

When payments are treated as received

8AAZMA

Electronic payment of tax debts

8AAZMB

Saturdays, Sundays and public holidays

8AAZN

Overpayments made by the Commissioner under taxation laws

… Part IVC — Taxation objections, reviews and appeals Division 1 — Introduction 14ZL

Part applies to taxation objections

14ZM

Division 2 — Interpretive

14ZN

Division 3 — Taxation objections

14ZO

Division 4 — Tribunal review

14ZP

Division 5 — Federal Court appeals Division 2 — Interpretive provisions

14ZQ

General interpretation provisions

14ZR

Taxation decisions covered by single notice to be treated as single decision

14ZS

Ineligible income tax remission decisions

14ZT

(Repealed by No 101 of 2006) Division 3 — Taxation objections

14ZU

How taxation objections are to be made

14ZV

Limited objection rights in the case of certain amended taxation decisions

14ZVA

Limited objection rights because of other objections

14ZVB

Objections relating to excess concessional contributions

14ZVC

Objections relating to non-concessional contributions

14ZW

When taxation objections are to be made

14ZX

Commissioner to consider applications for extension of time

14ZY

Commissioner to decide taxation objections

14ZYA

Person may require Commissioner to make an objection decision

14ZYB

Requiring Commissioner to make a private ruling

14ZZ

Person may seek review of, or appeal against, Commissioner’s decision

Division 4 — AAT review of objection decisions and extension of time refusal decisions 14ZZA

Modified AAT Act to apply

14ZZB

Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions

14ZZC

Modification of section 29 of the AAT Act

14ZZD

Modification of section 30 of the AAT Act

14ZZE

Hearings before Tribunal to be held in private if applicant so requests

14ZZF

Modification of section 37 of the AAT Act

14ZZG

Modification of section 38 of the AAT Act

14ZZH

(Repealed by No 101 of 2006)

14ZZJ

Modification of section 43 of the AAT Act

14ZZK

Grounds of objection and burden of proof

14ZZL

Implementation of Tribunal decisions

14ZZM

Pending review not to affect implementation of taxation decisions Division 5 — Court appeals against objection decisions

14ZZN

Time limit for appeals

14ZZO

Grounds of objection and burden of proof

14ZZP

Order of court on objection decision

14ZZQ

Implementation of court order in respect of objection decision

14ZZR

Pending appeal not to affect implementation of taxation decisions

14ZZS

Transfer of certain proceedings to Family Court

… Schedule 1 — Collection and recovery of income tax and other liabilities … Part 2‑5 — Pay as you go (PAYG) withholding … Division 14 — Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner … Subdivision 14-E — GST payable on taxable supplies of certain real property 14-250

Recipients of certain taxable supplies of real property must pay amounts to Commissioner

14-255

Notification by suppliers of residential premises etc.

… Part 3-10 — Indirect taxes Division 105 — General rules for indirect taxes 105-1

What this Division is about Subdivision 105-A — (Repealed by No 39 of 2012)

105-3

(Repealed by No 39 of 2012)

105-5

(Repealed by No 39 of 2012)

105-10

(Repealed by No 39 of 2012)

105-15

(Repealed by No 39 of 2012)

105-20

(Repealed by No 39 of 2012)

105-25

(Repealed by No 39 of 2012)

105-30

(Repealed by No 39 of 2012) Subdivision 105-B — (Repealed by No 39 of 2012)

105-40

(Repealed by No 39 of 2012) Subdivision 105-C — Limits on credits, refunds and recovering amounts

105-50

(Repealed by No 39 of 2012)

105-55

(Repealed by No 39 of 2012)

105-60

(Repealed by No 74 of 2010)

105-65

(Repealed by 34 of 2014) Subdivision 105-D — General interest charge and penalties

105-80

General interest charge

105-85

Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent Subdivision 105-E — (Repealed by No 39 of 2012)

105-100

(Repealed by No 39 of 2012)

105-105

(Repealed by No 39 of 2012)

105-110

(Repealed by No 39 of 2012) Subdivision 105-F — Indirect tax refund schemes

105-120

Refund scheme — defence related international obligations

105-125

Refund scheme — international obligations Subdivision 105-G — Other administrative provisions

105-140

(Repealed by No 70 of 2015)

105-145

Commissioner must give things in writing Division 110 — Goods and services tax

110-1

What this Division is about Subdivision 110-F — Review of GST decisions

110-50

Reviewable GST decisions Division 111 — Wine tax and luxury car tax

111-1

What this Division is about Subdivision 111-C — Review of wine tax decisions

111-50

Reviewable wine tax decisions Subdivision 111-D — Effect on contracts from amendments to laws

111-60

Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws

… Part 4-1 — Returns and assessments

Division 155 — Assessments 155-1

What this Division is about Subdivision 155-A — Making assessments

155-5

Commissioner may make assessment

155-10

Commissioner must give notice of assessment

155-15

Self-assessment

155-20

Assessment of indirect tax on importations and customs dealing

155-25

Special assessment

155-30

Delays in making assessments Subdivision 155-B — Amending assessments

155-35

Amendment during period of review

155-40

Amendment during period of review — certain applications taken to be notices

155-45

Amendment on application

155-50

Amendment to give effect to private ruling

155-55

Amendment to give effect to certain anti-avoidance declarations

155-57

(Repealed by No 96 of 2014)

155-60

Amendment because of review, objection or fraud

155-65

Amending amended assessments

155-70

Refreshed period of review

155-75

Refunds of amounts overpaid

155-80

Amended assessments are assessments Subdivision 155-C — Validity and review of assessments

155-85

Validity of assessment

155-90

Review of assessments Subdivision 155-D — Miscellaneous

155-95

Entities

… Part 4-25 — Charges and penalties … Division 284 — Administrative penalties for statements, unarguable positions and schemes 284-5

What this Division is about Subdivision 284-A — General provisions

284-10

Object of Division

284-15

When a matter is reasonably arguable

284-20

Which statements this Division applies to

284-25

Statements by agents

284-30

Application of Division to trusts

284-35

Application of Division to partnerships Subdivision 284-B — Penalties relating to statements

284-70

What this Subdivision is about

284-75

Liability to penalty

284-80

Shortfall amounts

284-85

Amount of penalty

284-90

Base penalty amount

284-95

Joint and several liability of directors of corporate trustee that makes a false or misleading statement Subdivision 284-C — Penalties relating to schemes

284-140

What this Subdivision is about

284-145

Liability to penalty

284-150

Scheme benefits and scheme shortfall amounts

284-155

Amount of penalty

284-160

Base penalty amount: schemes

284-165

Exception — threshold for penalty arising from cross-border transfer pricing Subdivision 284-D — Provisions common to Subdivisions 284-B and 284-C

284-215

(Repealed by No 56 of 2010)

284-220

Increase in base penalty amount

284-224

Reduction of base penalty amount if law was applied in an accepted way

284-225

Reduction of base penalty amount if you voluntarily tell the Commissioner

Subdivision 284-E — Special rules about unarguable positions for cross-border transfer pricing 284-250

Undocumented transfer pricing treatment not reasonably arguable

284-255

Documentation requirements Division 286 — Penalties for failing to lodge documents on time Subdivision 286-A — Guide to Division 286

286-1

What this Division is about Subdivision 286-B — Object of Division

286-25

Object of Division Subdivision 286-C — Penalties for failing to lodge documents on time

286-75

Liability to penalty

286-80

Amount of penalty Division 288 — Miscellaneous administrative penalties

288-5

(Repealed by No 91 of 2000)

288-10

Penalty for non-electronic notification

288-15

(Repealed by No 91 of 2000)

288-20

Penalty for non-electronic payment

288-25

Penalty for failure to keep or retain records

288-30

Penalty for failure to retain or produce declarations

288-35

Penalty for preventing access etc.

288-40

Penalty for failing to register or cancel registration

288-45

Penalty for failing to issue tax invoice etc.

288-46

Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents

288-50

Penalty for both principal and agent issuing certain documents

… Division 298 — Machinery provisions for penalties Subdivision 298-A — Administrative penalties 298-5

Scope of Subdivision

298-10

Notification of liability

298-15

Due date for penalty

298-20

Remission of penalty

298-25

General interest charge on unpaid penalty

298-30

Assessment of penalties under Division 284 or section 288-115

… Part 4-90 — Evidence Division 350 — Evidence 350-1

What this Division is about Subdivision 350-A — Evidence

350-5

Application of Subdivision

350-10

Evidence

350-15

Judicial notice of signature

… Part 5-5 — Rulings Division 357 — Object and common rules 357-1

What this Division is about Subdivision 357-A — Object of this Part

357-5

Object of this Part Subdivision 357-B — Common rules for rulings

357-50

Scope of Division

357-55

The provisions that are relevant for rulings

357-60

When rulings are binding on the Commissioner

357-65

Stopping relying on a ruling

357-70

Commissioner may apply the law if more favourable than the ruling

357-75

Inconsistent rulings

357-80

Contracts for schemes

357-85

Effect on ruling if relevant provision re-enacted

357-90

Validity of ruling not affected by formal defect

357-95

Electronic communications

357-100

Evidence

357-105

Further information must be sought

357-110

Assumptions in making private or oral ruling

357-115

Additional information provided by applicant

357-120

Commissioner may take into account information from third parties

357-125

Applications and objections not to affect obligations and powers Division 358 — Public rulings

358-1

What this Division is about

358-5

What is a public ruling?

358-10

Application of public rulings

358-15

When a public ruling ceases to apply

358-20

Withdrawing public rulings Division 359 — Private rulings

359-1

What this Division is about

359-5

Private rulings

359-10

Applying for a private ruling

359-15

Private rulings to be given to applicants

359-20

Private rulings must contain certain details

359-25

Time of application of private rulings

359-30

Ruling for trustee of a trust

359-35

Dealing with applications

359-40

Valuations

359-45

Related rulings

359-50

Delays in making private rulings

359-55

Revised private rulings

359-60

Objections, reviews and appeals relating to private rulings

359-65

Commissioner may consider new information on objection

359-70

Successful objection decision alters ruling Division 360 — Oral rulings

360-1

What this Division is about

360-5

Applying for and making of oral rulings

360-10

Withdrawing an application for an oral ruling

360-15

Commissioner determinations Division 361 — Non-ruling advice and general administrative practice

361-5

Non-ruling advice and general administrative practice

Division 362 — Rulings by Innovation and Science Australia that activities are not ineligible activities 362-1

What this Division is about

362-5 

Innovation and Science Australia may make public rulings on a specified class of activities

362-10

Application of public rulings

362-15

When a public ruling ceases to apply

362-20

Withdrawing public rulings

362-25

Innovation and Science Australia may make private rulings on a specified activity

362-30

Applying for a private ruling

362-35

Innovation and Science Australia must give notice of its decision

362-40

Private rulings must contain certain details

362-45

Application of private rulings

362-50

Delays in making private rulings

362-55

When a private ruling ceases to apply

362-60

Withdrawing private rulings

362-65

When rulings are binding on the Commissioner and Innovation and Science Australia

362-70

Application of common rules under Subdivision 357-B

362-75

Application of Divisions 358 and 359 Part 5-10 — Commissioner’s remedial power Division 370 — Commissioner’s remedial power

370-1

What this Division is about Subdivision 370-A — Commissioner’s remedial power

370-5

Commissioner’s remedial power

370-10

Intended purpose or object

370-15

Repeal of determinations

370-20

Commencement of determinations

… Part 5-45 — Application of taxation laws to certain entities Division 444 — Obligations of entities on behalf of other entities … Subdivision 444-E — Indirect tax specific entities

444-80

GST joint ventures

444-85

Non-profit sub-entities

444-90

GST groups

…

Taxation Administration Act 1953 (extracts) An Act to provide for the administration of certain Acts relating to Taxation, and for purposes connected therewith …

Part IIB — Running balance accounts, application of payments and credits, and related matters History Part IIB inserted by No 11 of 1999.

Division 1 — Preliminary History Div 1 inserted by No 11 of 1999.

SECTION 8AAZA DEFINITIONS 8AAZA In this Part, unless the contrary intention appears: company includes any body or association (whether or not it is incorporated), but does not include a partnership or a non-entity joint venture. History Definition of “company” amended by No 92 of 2000.

compulsory ABSTUDY SSL repayment amount has the same meaning as in the Student Assistance Act 1973. History Definition of “compulsory ABSTUDY SSL repayment amount” inserted by No 169 of 2015, s 3 and Sch 1 item 82, effective 1 January 2016.

compulsory repayment amount has the same meaning as in the Higher Education Support Act 2003. History Definition of “compulsory repayment amount” inserted by No 150 of 2003, s 3 and Sch 2 item 152, effective 1 January 2004.

compulsory SSL repayment amount has the same meaning as in Chapter 2AA of the Social Security Act 1991. History Definition of “compulsory SSL repayment amount” inserted by No 169 of 2015, s 3 and Sch 1 item 83, effective 1 January 2016.

compulsory TSL repayment amount has the same meaning as in the Trade Support Loans Act 2014. History Definition of “compulsory TSL repayment amount” inserted by No 82 of 2014, s 3 and Sch 1 item 8, effective 18 July 2014.

[CCH Note: Definition of “compulsory VETSL repayment amount” will be inserted by No 116 of 2018, s 3 and Sch 1 item 47, effective 1 July 2019. The definition will read: compulsory VETSL repayment amount has the same meaning as in the VET Student Loans Act 2016.] credit includes: (a) an amount that the Commissioner must pay to a taxpayer under a taxation law (other than the Product Grants and Benefits Administration Act 2000 or Division 18 (refunds) of the A New Tax

System (Luxury Car Tax) Act 1999), whether or not described as a credit; and (b) an amount received by the Commissioner in respect of a taxpayer as a result of the Commissioner having made a claim that is similar in nature to a foreign revenue claim (as defined in section 263-10 in Schedule 1). History Definition of “credit” amended by No 32 of 2014, s 3 and Sch 1 item 3, by omitting “, the Tax Bonus for Working Australians Act (No 2) 2009” after “Product Grants and Benefits Administration Act 2000” in para (a), effective 28 May 2014. Definition of “credit” amended by No 6 of 2009, s 3 and Sch 1 item 6, by inserting “, the Tax Bonus for Working Australians Act (No 2) 2009” after “the Product Grants and Benefits Administration Act 2000”, effective 18 February 2009. Definition of “credit” amended by No 150 of 2008, s 3 and Sch 1 item 6, by inserting “or Division 18 (refunds) of the A New Tax System (Luxury Car Tax) Act 1999” after “Product Grants and Benefits Administration Act 2000” in para (a), applicable to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008. Definition of “credit” substituted by No 100 of 2006, s 3 and Sch 1 item 3, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006. The definition formerly read: [credit ] includes an amount that the Commissioner must pay to a taxpayer under a taxation law (other than the Product Grants and Benefits Administration Act 2000), whether or not described as a credit. Definition of “credit” amended by No 54 of 2003, inserted by No 179 of 1999.

["deficit" ] (Repealed by No 178 of 1999) entity means any of the following: (a) a company; (b) a partnership; (c) a person in a particular capacity of trustee; (d) a body politic; (e) a corporation sole; (f) any other person. excess non-RBA credit means a credit that arises under section 8AAZLA or 8AAZLB. History Definition of “excess non-RBA credit” inserted by No 178 of 1999.

FS assessment debt means an FS assessment debt under: (a) subsection 19AB(2) of the Social Security Act 1991; or (b) the Student Assistance Act 1973 as in force at a time on or after 1 July 1998. History Definition of “FS assessment debt” substituted by No 106 of 2000.

[HEC assessment debt ] (Repealed by No 56 of 2010) History Definition of “HEC assessment debt” repealed by No 56 of 2010, s 3 and Sch 6 item 27, effective 3 June 2010. The definition formerly read: [HEC assessment debt ] has the same meaning as in Chapter 5A of the Higher Education Funding Act 1988.

non-entity joint venture has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997. History Definition of “non-entity joint venture” inserted by No 92 of 2000.

non-RBA tax debt means a tax debt other than an RBA deficit debt. primary tax debt means any amount due to the Commonwealth directly under a taxation law (other than, except in Division 4, the Product Grants and Benefits Administration Act 2000), including any such amount that is not yet payable. History Definition of “primary tax debt” amended by No 54 of 2003.

RBA means a running balance account established under section 8AAZC. ["RBA class" ] (Repealed by No 178 of 1999) ["RBA deficit" ] (Repealed by No 178 of 1999) RBA deficit debt , in relation to an RBA of an entity, means a balance in favour of the Commissioner, based on: (a) primary tax debts that have been allocated to the RBA and that are currently payable; and (b) payments made in respect of current or anticipated primary tax debts of the entity, and credits to which the entity is entitled under a taxation law, that have been allocated to the RBA. History Definition of “RBA deficit debt” substituted by No 178 of 1999.

RBA group means a GST group under Division 48 of the A New Tax System (Goods and Services Tax) Act 1999. History Definition of “RBA group” inserted by No 92 of 2000.

RBA statement means a statement prepared by the Commissioner under section 8AAZG. RBA surplus , in relation to an RBA of an entity, means a balance in favour of the entity, based on: (a) primary tax debts that have been allocated to the RBA; and (b) payments made in respect of current or anticipated primary tax debts of the entity, and credits to which the entity is entitled under a taxation law, that have been allocated to the RBA. History Definition of “RBA surplus” inserted by No 178 of 1999.

secondary tax debt means an amount that is not a primary tax debt, but is due to the Commonwealth in connection with a primary tax debt. Note: An example of a secondary tax debt is an amount due to the Commonwealth under an order of a court made in a proceeding for recovery of a primary tax debt.

["special priority credit" ] (Repealed by No 178 of 1999) tax debt means a primary tax debt or a secondary tax debt. tax debtor means: (a) in relation to a tax debt — the person or persons who are liable for the tax debt; and (b) in relation to an RBA — the person or persons who are liable for the tax debts that are allocated to the RBA. History

S 8AAZA inserted by No 11 of 1999.

SECTION 8AAZB TRUSTEE TO BE TREATED AS SEPARATE ENTITY FOR EACH CAPACITY 8AAZB For the purposes of this Part, a person who is a trustee in more than one capacity is to be treated as a separate entity in relation to each of those capacities. History S 8AAZB inserted by No 11 of 1999.

Division 2 — Running Balance Accounts (or RBAs) History Div 2 inserted by No 11 of 1999.

SECTION 8AAZC ESTABLISHMENT OF RBAs 8AAZC(1) [System of accounts] The Commissioner may establish one or more systems of accounts for primary tax debts. Note: This section does not prevent the Commissioner from establishing other accounts that are not RBAs. History S 8AAZC(1) substituted by No 178 of 1999. No 178 of 1999, Sch 2 item 36, contained the following transitional provision: Transitional — existing RBAs Although item 8 repeals and substitutes subsection 8AAZC(1) of the Taxation Administration Act 1953, an RBA system established under the old version of that subsection continues in existence after the commencement of that item as if it had been established under the new version of that subsection.

8AAZC(2) [RBA] Each account is to be known as a Running Balance Account (or RBA). 8AAZC(3) [Any entity] An RBA may be established for any entity. Note: The same person might be part of different entities. For example, a person might have a trustee capacity and also be a partner in a partnership. The person would then be a tax debtor in relation to each of the separate RBAs established for the trustee capacity and the partnership.

8AAZC(4) [Basis for establishing RBA] RBAs for entities may be established on any basis that the Commissioner determines. History S 8AAZC(4) amended by No 178 of 1999.

8AAZC(4A) [Separate RBAs] Without limiting subsection (4), separate RBAs may be established for different types of primary tax debts. History S 8AAZC(4A) inserted by No 178 of 1999.

8AAZC(5) [Some bases] Without limiting subsection (4), separate RBAs may be established for: (a) different businesses or undertakings conducted by the same entity; or (b) different parts of the same business or undertaking; or (c) different periods. History S 8AAZC inserted by No 11 of 1999.

SECTION 8AAZD ALLOCATION OF TAX DEBTS TO RBAs 8AAZD(1) [Primary tax debt] The Commissioner may allocate a primary tax debt to an RBA that has been established for that type of tax debt. Note: General interest charge on an RBA deficit debt is not allocated to the RBA: it accrues automatically under section 8AAZF. History S 8AAZD(1) and (1A) substituted for s 8AAZD(1) by No 178 of 1999.

8AAZD(1A) Separate RBAs for one entity. If 2 or more RBAs for an entity have been established for that kind of tax debt, the Commissioner may allocate the debt to any one of those RBAs, or between any 2 or more of those RBAs, in the manner the Commissioner determines. Note: Separate RBAs may be established for different businesses or undertakings conducted by the same entity, for different parts of the same business or undertaking or for different periods: see subsection 8AAZC(5). History S 8AAZD(1) and (1A) substituted for s 8AAZD(1) by No 178 of 1999.

8AAZD(2) Definition. In this section: primary tax debt does not include: (a) general interest charge; or (b) an RBA deficit debt. History S 8AAZD(2) amended by No 178 of 1999. History S 8AAZD inserted by No 11 of 1999.

SECTION 8AAZE ALLOCATION OF PAYMENTS AND CREDITS TO RBAs 8AAZE (Repealed by No 178 of 1999) History S 8AAZE inserted by No 11 of 1999.

SECTION 8AAZF GENERAL INTEREST CHARGE ON RBA DEFICIT DEBT 8AAZF(1) [Where deficit debt exists at end of day] If there is an RBA deficit debt at the end of a day, then general interest charge is payable by the tax debtor on that RBA deficit debt for that day. History S 8AAZF(1) amended by No 178 of 1999.

8AAZF(2) [General interest charge amount] The balance of the RBA is altered in the Commissioner's favour by the amount of the general interest charge payable. History S 8AAZF(2) substituted by No 178 of 1999. History S 8AAZF inserted by No 11 of 1999.

SECTION 8AAZG RBA STATEMENTS 8AAZG The Commissioner may at any time prepare a statement for an RBA, containing such particulars as the Commissioner determines. History S 8AAZG inserted by No 11 of 1999.

SECTION 8AAZH LIABILITY FOR RBA DEFICIT DEBT 8AAZH(1) [Liability] If there is an RBA deficit debt on an RBA at the end of a day, the tax debtor is liable to pay to the Commonwealth the amount of the debt. The amount is due and payable at the end of that day. Note: For provisions about collection and recovery of the amount, see Part 4-15 in Schedule 1. History S 8AAZH(1) substituted by No 44 of 2000, amended by No 178 of 1999 and substituted by No 179 of 1999.

8AAZH(2) [Several tax debtors] If there are several tax debtors, their liability for the debt is of the same kind as their liability for the tax debts that were allocated to the RBA. Example: If the tax debtors are jointly and severally liable for the tax debts that were allocated to the RBA, they will also be jointly and severally liable for the RBA deficit debt.

History S 8AAZH(2) amended by No 178 of 1999. History

S 8AAZH inserted by No 11 of 1999.

SECTION 8AAZI RBA STATEMENT TO BE EVIDENCE 8AAZI(1) [Prima facie evidence] The production of an RBA statement: (a) is prima facie evidence that the RBA was duly kept; and (b) is prima facie evidence that the amounts and particulars in the statement are correct. 8AAZI(2) [RBA statement] In this section: RBA statement includes a document that purports to be a copy of an RBA statement and is signed by the Commissioner or a delegate of the Commissioner or by a Second Commissioner or Deputy Commissioner. History S 8AAZI inserted by No 11 of 1999.

SECTION 8AAZJ EVIDENTIARY CERTIFICATE ABOUT RBA TRANSACTIONS ETC. 8AAZJ(1) [Prima facie evidence] In proceedings for recovery of an RBA deficit debt, a Commissioner's certificate stating any of the following matters in respect of a specified RBA is prima facie evidence of those matters: (a) that no tax debts (other than general interest charge on the RBA deficit debt) were allocated to the RBA after the balance date shown on a specified RBA statement for the RBA; (b) that general interest charge is payable on the RBA deficit debt, as specified in the certificate; (c) that payments and credits were allocated to the RBA, as specified in the certificate; (d) that a specified amount was the RBA deficit debt on the date of the certificate. History S 8AAZJ(1) amended by No 178 of 1999.

8AAZJ(2) [Commissioner's certificate] In this section: Commissioner's certificate means a certificate signed by the Commissioner or a delegate of the Commissioner, or by a Second Commissioner or Deputy Commissioner. History S 8AAZJ inserted by No 11 of 1999.

SECTION 8AAZK EFFECT OF JUDGMENT IN PROCEEDINGS TO RECOVER RBA DEFICIT DEBT 8AAZK (Repealed by No 178 of 1999) History Former s 8AAZK inserted by No 11 of 1999.

Division 3 — Treatment of payments, credits and RBA surpluses History Div 3 (consisting of s 8AAZL) substituted by No 178 of 1999. Although subsec 8AAZL(3) was repealed as a result of the substitution, special priority credits referred to in that subsection are to continue to be applied in accordance with former subsec 8AAZL(3) (No 91 of 2000, s 3 and Sch 2 item 129). Former Div 3 inserted by No 11 of 1999.

SECTION 8AAZL AMOUNTS COVERED BY THIS DIVISION 8AAZL(1) This Division sets out how the Commissioner must treat the following kinds of amount: (a) a payment the Commissioner receives in respect of a current or anticipated tax debt or tax debts of an entity; (b) a credit (including an excess non-RBA credit) that an entity is entitled to under a taxation law; (c) an RBA surplus of an entity. 8AAZL(2) The Commissioner must treat each such amount using the method set out in section 8AAZLA or 8AAZLB (but not both). Note: In either case, section 8AAZLC has some additional rules that apply to RBA surpluses and to certain excess non-RBA credits.

8AAZL(3) However, the Commissioner does not have to treat an amount using either of those methods if doing so would require the Commissioner to apply the amount against a tax debt: (a) that is due but not yet payable; or (b) in respect of which the taxpayer has complied with an arrangement under section 255-15 to pay the debt by instalments; or (c) in respect of which the Commissioner has agreed to defer recovery under section 255-5. History S 8AAZL(3) amended by No 61 of 2011, s 3 and Sch 6 item 1, by substituting para (a), effective 1 July 2011. Para (a) formerly read: (a) that is: (i) not a BAS amount (as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997); and (ii) due but not yet payable; or S 8AAZL(3) inserted by No 156 of 2000.

8AAZL(4) Furthermore, the Commissioner does not have to treat an amount using either of those methods if: (a) doing so would require the Commissioner to apply the amount against a tax debt; and (b) the tax debt is a penalty that is due and payable under section 269-20 in Schedule 1 (penalties for directors of non-complying companies). History S 8AAZL(4) inserted by No 99 of 2012, s 3 and Sch 1 item 1, effective 30 June 2012. For application provisions see note under Sch 1 s 26952. History S 8AAZL substituted by No 178 of 1999.

SECTION 8AAZLA METHOD 1 — ALLOCATING THE AMOUNT FIRST TO AN RBA 8AAZLA(1) [Allocation]

The Commissioner may, in the manner he or she determines, allocate the amount to an RBA of the entity or, if the entity is a member of an RBA group, to an RBA of another member of the group. History S 8AAZLA(1) amended by No 92 of 2000.

8AAZLA(2) [Application of amount] The Commissioner must then also apply the amount against the following kinds of debts (if there are any): (a) tax debts that have been allocated to that RBA; (b) general interest charge on such tax debts. 8AAZLA(3) [Excess non-RBA credit] To the extent that the amount is not applied under subsection (2), it gives rise to an excess non-RBA credit in favour of the entity that: (a) is equal to the part of the amount that is not applied; and (b) relates to the RBA to which the amount was allocated. History S 8AAZLA inserted by No 178 of 1999.

SECTION 8AAZLB METHOD 2 — APPLYING THE AMOUNT FIRST AGAINST A NONRBA TAX DEBT 8AAZLB(1) [Application] The Commissioner may, in the manner he or she determines, apply the amount against a non-RBA tax debt of the entity or, if the entity is a member of an RBA group, against a non-RBA tax debt of another member of the group. History S 8AAZLB(1) inserted by No 92 of 2000.

8AAZLB(2) [Obligation] If the non-RBA tax debt is: (a) a tax debt that has been allocated to an RBA; or (b) general interest charge on such a tax debt; the Commissioner must then also allocate the amount to that RBA. 8AAZLB(3) [Excess non-RBA credit] To the extent that the amount is not applied under subsection (1), it gives rise to an excess non-RBA credit in favour of the entity that is equal to the part of the amount that is not applied. 8AAZLB(4) [Balance adjusted] The excess non-RBA credit relates to the RBA (if any) that the Commissioner determines and the balance of that RBA is adjusted in the entity's favour by the amount of that credit. 8AAZLB(5) Separate RBAs for one entity. If the non-RBA tax debt mentioned in subsection (1) has been allocated to 2 or more RBAs, the Commissioner must allocate the amount applied between those RBAs in the proportions in which the tax debt was allocated. Note:

Separate RBAs may be established for different businesses or undertakings conducted by the same entity, for different parts of the same business or undertaking or for different periods: see subsection 8AAZC(5). History S 8AAZLB inserted by No 178 of 1999.

SECTION 8AAZLC RBA SURPLUS AND RELATED CREDITS MUST REMAIN EQUIVALENT IF ONE OR THE OTHER IS APPLIED 8AAZLC(1) RBA surpluses. If an RBA surplus is allocated or applied under this Division, the Commissioner must reduce by the same amount excess non-RBA credits that relate to the RBA. 8AAZLC(2) Excess non-RBA credits. If, under this Division, an excess non-RBA credit that relates to an RBA (the related RBA) is: (a) allocated to an RBA; or (b) applied against a non-RBA tax debt; the related RBA is adjusted in the Commissioner's favour by the same amount. History S 8AAZLC inserted by No 178 of 1999.

SECTION 8AAZLD SPECIAL PRIORITY CREDITS 8AAZLD If, under this Division, the Commissioner is to apply a credit that arises under Schedule 1 to this Act (the PAYG system), the Commissioner must apply it, whether under section 8AAZLA or 8AAZLB: (a) (Repealed by No 56 of 2010) (aa) first, against any compulsory repayment amount of the entity; and (ab) then against any compulsory SSL repayment amount of the entity; and (ac) then against any compulsory ABSTUDY SSL repayment amount of the entity; and (ad) then against any compulsory TSL repayment amount of the entity; and (b) then against any FS assessment debt of the entity; before applying it against other non-RBA tax debts of the entity. [CCH Note: S 8AAZLD will be amended by No 116 of 2018, s 3 and Sch 1 item 48, by inserting para (aaa) after para (aa), effective 1 July 2019. Para (aaa) will read: (aaa) then against any compulsory VETSL repayment amount of the entity; and] History S 8AAZLD amended by No 169 of 2015, s 3 and Sch 1 item 84, by inserting para (ab) and (ac), effective 1 January 2016. S 8AAZLD amended by No 82 of 2014, s 3 and Sch 1 item 10, by inserting para (ad), effective 18 July 2014. S 8AAZLD amended by No 56 of 2010, s 3 and Sch 6 items 28 and 29, by repealing para (a) and substituting “first,” for “secondly,” in para (aa), effective 3 June 2010. Para (a) formerly read: (a) first, against any HEC assessment debt of the entity; and S 8AAZLD amended by No 150 of 2003, s 3 and Sch 2 item 153, by inserting para (aa), effective 1 January 2004. S 8AAZLD inserted by No 178 of 1999.

SECTION 8AAZLE INSTRUCTIONS TO COMMISSIONER NOT BINDING 8AAZLE In doing anything under this Division, the Commissioner is not required to take account of any

instructions of any entity. History S 8AAZLE inserted by No 178 of 1999.

Division 3A — Refunds of RBA surpluses and credits History Div 3A inserted by No 178 of 1999.

SECTION 8AAZLF COMMISSIONER MUST REFUND RBA SURPLUSES AND CREDITS 8AAZLF(1) [Amount not allocated or applied] The Commissioner must refund to an entity so much of: (a) an RBA surplus of the entity; or (b) a credit (including an excess non-RBA credit) in the entity's favour; as the Commissioner does not allocate or apply under Division 3. 8AAZLF(2) Voluntary payments only to be refunded on request. However, the Commissioner is not required to refund an RBA surplus or excess non-RBA credit that arises because a payment is made in respect of an anticipated tax debt of an entity unless the entity later requests, in the approved manner, that the Commissioner do so. 8AAZLF(3) [Refund] On receiving such a request, the Commissioner must refund so much of the amount as the Commissioner does not allocate or apply under Division 3. 8AAZLF(4) Effect of refunding RBA surplus. If the Commissioner refunds an RBA surplus under this section, the Commissioner must reduce by the same amount excess non-RBA credits that relate to the RBA. 8AAZLF(5) Effect of refunding credit that relates to an RBA. If, under this section, the Commissioner refunds an excess non-RBA credit that relates to an RBA, the RBA is adjusted in the Commissioner's favour by the same amount. History S 8AAZLF inserted by No 178 of 1999.

SECTION 8AAZLG RETAINING REFUNDS UNTIL INFORMATION OR NOTIFICATION GIVEN 8AAZLG(1) The Commissioner may retain an amount that he or she otherwise would have to refund to an entity under section 8AAZLF, if the entity has not given the Commissioner a notification: (a) that affects or may affect the amount that the Commissioner refunds to the entity; and (b) that the entity is required to give the Commissioner under: (i) any of the BAS provisions (as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997); or (ii) any of the petroleum resource rent tax provisions (as defined in that subsection). History S 8AAZLG(1) amended by No 96 of 2014, s 3 and Sch 1 item 56, by inserting “petroleum” in para (b)(ii), effective 30 September 2014. For

transitional provisions see note under Sch 1 Pt 3-15 heading. S 8AAZLG(1) amended by No 88 of 2013, s 3 and Sch 7 item 167, by substituting para (b), effective 1 July 2012. Para (b) formerly read: (b) that the entity is required to give the Commissioner under any of the BAS provisions (as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997). S 8AAZLG(1) amended by No 179 of 1999.

8AAZLG(2) The Commissioner may retain the amount until the entity has given the Commissioner that notification or the Commissioner makes or amends an assessment of the amount, whichever happens first. Note: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in making the payment under subsection (2). History S 8AAZLG(2) amended by No 39 of 2012, s 3 and Sch 1 item 190, by inserting “or amends”, effective 1 July 2012. No 39 of 2012, s 3 and Sch 1 item 239 contains the following application provision: 239 Application of amendments (1) The amendments made by Divisions 1, 2 and 3 of this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012. (2) The amendments made by Divisions 1, 2 and 3 of this Part also apply in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 8AAZLG(2) amended by No 179 of 1999. History S 8AAZLG inserted by No 178 of 1999.

SECTION 8AAZLGA RETAINING REFUNDS WHILE COMMISSIONER VERIFIES INFORMATION Commissioner may retain an amount 8AAZLGA(1) The Commissioner may retain an amount that he or she otherwise would have to refund to an entity under section 8AAZLF, if the entity has given the Commissioner a notification that affects or may affect the amount that the Commissioner refunds to the entity, and: (a) it would be reasonable to require verification of information (the notified information) that: (i) is contained in the notification; and (ii) relates to the amount that the Commissioner would have to refund; or (b) the entity has requested the Commissioner to retain the amount for verification of the notified information, and the request has not been withdrawn. 8AAZLGA(2) In deciding whether to retain the amount under this section, the Commissioner must, as far as the information available to the Commissioner at the time of making the decision reasonably allows, have regard to the following: (a) the likely accuracy of the notified information; (b) the likelihood that the notified information was affected by: (i) fraud or evasion; or (ii) intentional disregard of a taxation law; or (iii) recklessness as to the operation of a taxation law; (c) the impact of retaining the amount on the entity’s financial position; (d) whether retaining the amount is necessary for the protection of the revenue, including the

likelihood that the Commissioner could recover any of the amount if the notified information were found to be incorrect after the amount had been refunded; (e) any complexity that would be involved in verifying the notified information; (f) the time for which the Commissioner has already retained the amount; (g) what the Commissioner has already done to verify the notified information; (h) whether the Commissioner has enough information to make an assessment relating to the amount (including information obtained from making further requests for information); (i) the extent to which the notified information is consistent with information that the entity previously provided; (j) any other relevant matter.

Informing the entity of the retention of the amount 8AAZLGA(3) The Commissioner must inform the entity (by serving a document on the entity or by other means) that he or she has retained the amount under this section. He or she must do so by the end of: (a) in a case to which paragraph 8AAZLF(1)(a) applies — the RBA interest day (within the meaning of section 12AF of the Taxation (Interest on Overpayments and Early Payments) Act 1983) for the RBA surplus of the entity; or (b) in any other case — the 30th day after the entity gives to the Commissioner the notification mentioned in subsection (1) of this section. Note: Under Part 2A of the regulations, documents may be served on a person using the person’s preferred address for service.

[CCH Note: S 8AAZLGA(3) will be amended by No 8 of 2019, s 3 and Sch 8 item 51, by repealing the note, effective 1 April 2019.] 8AAZLGA(4) In informing the entity that the amount is retained, the Commissioner may request information that he or she is aware will be required for the purposes of verifying the notified information.

How long the amount may be retained 8AAZLGA(5) The Commissioner may retain the amount under this section only until: (a) if paragraph (1)(a) applies — it would no longer be reasonable to require verification of the information; or (b) if the Commissioner fails to inform the entity, in accordance with subsection (3), that he or she has retained the amount under this section — the end of the day after the time by which, under that subsection, the Commissioner is required to inform the entity; or (c) in any case — there is a change to how much the Commissioner is required to refund, as a result of: (i) the Commissioner amending an assessment relating to the amount; or (ii) the Commissioner making or amending an assessment, under Division 105 in Schedule 1, relating to the amount; whichever happens first.

Objecting to the decision to retain the amount 8AAZLGA(6) The entity may object to a decision of the Commissioner to retain the amount under this section in the manner set out in Part IVC, if the entity is dissatisfied with the decision. Note: Interest on the amount may be payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983.

8AAZLGA(7) Before the end of the 7 days after the start of the period during which, under section 14ZW, the entity may object to the decision, the Commissioner must notify the entity, in writing, that the entity may object to the decision. Note: For the start of the period for objecting to the decision, see paragraph 14ZW(1)(aad) and subsection 14ZW(4). History S 8AAZLGA(7) amended by No 110 of 2014, s 3 and Sch 5 item 123, by substituting “14ZW(1)(aad)” for “14ZW(1)(aac)” in the note, effective 16 October 2014.

8AAZLGA(8) A failure to comply with subsection (7) does not affect the validity of the decision. History S 8AAZLGA inserted by No 75 of 2012, s 3 and Sch 7 item 1, effective 27 June 2012.

SECTION 8AAZLGB RETAINING REFUNDS UNTIL NOTIFICATION UNDER DIVISION 389 OR ASCERTAINMENT OF LIABILITY Commissioner may retain an amount 8AAZLGB(1) The Commissioner may retain an amount that he or she otherwise would have to refund to an entity under section 8AAZLF, if: (a) the Commissioner reasonably believes that the entity has made a payment as a result of which the entity: (i) is, or will be, required to notify the Commissioner under section 389-5 in Schedule 1; or (ii) may notify the Commissioner under section 389-15 in that Schedule; and (b) the entity has not notified the Commissioner of the amount under that section; and (c) the notification affects or may affect the amount that the Commissioner refunds to the entity. 8AAZLGB(2) The Commissioner must inform the entity that he or she has retained the amount under this section. He or she must do so within 14 days after the day on which the relevant RBA surplus or credit arose.

How long the amount may be retained 8AAZLGB(3) The Commissioner may retain the amount until: (a) the entity has given the Commissioner that notification (including notification of a nil amount); or (b) if subparagraph (1)(a)(i) applied — the Commissioner becomes reasonably satisfied that the entity is not required to give that notification; or (c) the Commissioner becomes reasonably satisfied that the entity does not have a liability (a PAYGW liability) to pay to the Commissioner an amount of a kind referred to in item 1 of the table in subsection 389-5(1) in Schedule 1; or (d) the Commissioner ascertains (including as a result of making an estimate) the total amount of the entity’s outstanding PAYGW liabilities; whichever happens first. Note: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in making the payment under subsection (3).

Objecting to the decision to retain the amount

8AAZLGB(4) The entity may object to a decision of the Commissioner to retain the amount under this section in the manner set out in Part IVC, if the entity is dissatisfied with the decision. Note: For the start of the period for objecting to the decision, see paragraph 14ZW(1)(aae) and subsection 14ZW(4).

8AAZLGB(5) Before the end of the 7 days after the start of the period during which, under section 14ZW, the entity may object to the decision, the Commissioner must notify the entity, in writing, that the entity may object to the decision. 8AAZLGB(6) A failure to comply with subsection (5) does not affect the validity of the decision. History S 8AAZLGB inserted by No 55 of 2016, s 3 and Sch 23 item 4, effective 1 October 2016. For application provisions, see note under Sch 1 Div 389 heading.

SECTION 8AAZLH HOW REFUNDS ARE MADE 8AAZLH(1) This section applies to refunds payable to an entity of RBA surpluses, or excess non-RBA credits that relate to an RBA, if primary tax debts arising under: (a) any of the BAS provisions (as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997); or (b) any of the petroleum resource rent tax provisions (as defined in that subsection); have been allocated to that RBA. History S 8AAZLH(1) amended by No 96 of 2014, s 3 and Sch 1 item 57, by inserting “petroleum” in para (b), effective 30 September 2014. For transitional provisions see note under Sch 1 Pt 3-15 heading. S 8AAZLH(1) substituted by No 88 of 2013, s 3 and Sch 7 item 168, effective 1 July 2012. S 8AAZLH(1) formerly read: 8AAZLH(1) This section applies to refunds payable to an entity of RBA surpluses, or excess non-RBA credits that relate to an RBA, if primary tax debts arising under any of the BAS provisions (as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997) have been allocated to that RBA. S 8AAZLH(1) amended by No 179 of 1999.

8AAZLH(2) The Commissioner must pay those refunds to the credit of a financial institution account nominated in the approved form by the entity. The account nominated must be maintained at a branch or office of the institution that is in Australia. [CCH Note: No 88 of 2013 (as amended by No 96 of 2014), s 3 and Sch 7 item 169 contains the following application provision: 169 Application of subsection 8AAZLH(2) 169 For the purposes of applying section 8AAZLH of the Taxation Administration Act 1953 in relation to amounts that have been allocated to an RBA in relation to primary tax debts arising under any of the petroleum resource rent tax provisions (as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997), if: (a) an entity has not nominated a financial institution account in the approved form as required by subsection 8AAZLH(2) of the Taxation Administration Act 1953; and (b) the Commissioner has information, given to the Commissioner before 1 July 2012, relating to a financial institution account into which refunds may be paid to an entity; the Commissioner may treat the information as information given by the entity in that approved form.] History S 8AAZLH(2) amended by No 91 of 2000; No 179 of 1999.

8AAZLH(2A) The account must be one held by: (a) the entity, or the entity and some other entity; or (b) the entity’s registered tax agent or BAS agent; or (c) a legal practitioner as trustee or executor for the entity. History S 8AAZLH(2A) amended by No 114 of 2009, s 3 and Sch 1 item 17, by inserting “or BAS agent” after “registered tax agent” in para (b), effective 1 March 2010. S 8AAZLH(2A) inserted by No 91 of 2000.

8AAZLH(3) However, the Commissioner may direct that any such refunds be paid to the entity in a different way. 8AAZLH(4) If an entity has not nominated a financial institution account for the purposes of this section and the Commissioner has not directed that any such refunds be paid in a different way, the Commissioner is not obliged to refund any amount to the entity until the entity does so. 8AAZLH(5) If the Commissioner pays a refund to the credit of an account nominated by an entity, the Commissioner is taken to have paid the refund to the entity. History S 8AAZLH(5) inserted by No 91 of 2000. S 8AAZLH inserted by No 178 of 1999.

Division 4 — Miscellaneous provisions about tax debts History Div 4 inserted by No 11 of 1999.

SECTION 8AAZM WHEN PAYMENTS ARE TREATED AS RECEIVED 8AAZM For the purposes of taxation laws, a payment in respect of a tax debt is taken not to have been made until it is received by: (a) the Commissioner; or (b) a person acting on behalf of the Commissioner. History S 8AAZM inserted by No 11 of 1999.

SECTION 8AAZMA ELECTRONIC PAYMENT OF TAX DEBTS 8AAZMA(1) An entity that, under subsection 33-10(2) of the A New Tax System (Goods and Services Tax) Act 1999, is required to pay an assessed net amount for a tax period electronically must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that period. History S 8AAZMA(1) amended by No 39 of 2012, s 3 and Sch 1 item 191, by substituting “an assessed net amount” for “a net amount”, effective 1 July 2012. For application provisions see note under s 8AAZLG(2).

8AAZMA(2) A large withholder that, under subsection 16-85(1) in Schedule 1, is required to pay an amount electronically in a particular month must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that month.

History S 8AAZMA inserted by No 91 of 2000.

SECTION 8AAZMB SATURDAYS, SUNDAYS AND PUBLIC HOLIDAYS 8AAZMB(1) [Payment day] Where, apart from this section, an amount in respect of a tax debt is due and payable by, or on, a day (the payment day) that is not a business day, the payment is due and payable on the first business day after the payment day. 8AAZMB(2) [Business day] In this section: business day means a day other than: (a) a Saturday or a Sunday; or (b) a day which is a public holiday for the whole of: (i) any State; or (ii) the Australian Capital Territory; or (iii) the Northern Territory. tax debt does not include general interest charge. History S 8AAZMB inserted by No 73 of 2001.

SECTION 8AAZN OVERPAYMENTS MADE BY THE COMMISSIONER UNDER TAXATION LAWS 8AAZN(1) [Overpayments are court recoverable as debts due] An administrative overpayment (the overpaid amount): (a) is a debt due to the Commonwealth by the person to whom the overpayment was made (the recipient); and (b) is payable to the Commissioner; and (c) may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name. 8AAZN(2) [General interest charge payable on overdue amounts] If: (a) the Commissioner has given a notice to the recipient in respect of the overpaid amount, specifying a due date for payment that is at least 30 days after the notice is given; and (b) any of the overpaid amount remains unpaid at the end of that due date; then the recipient is liable to pay the general interest charge on the unpaid amount for each day in the period that: (c) started at the beginning of that due date; and (d) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid: (i) the overpaid amount; (ii) general interest charge on any of the overpaid amount.

8AAZN(3) [Administrative overpayment] In this section: administrative overpayment means an amount that the Commissioner has paid to a person by mistake, being an amount to which the person is not entitled. History S 8AAZN inserted by No 11 of 1999.

…

Part IVC — Taxation objections, reviews and appeals History Pt IVC inserted by No 216 of 1991.

Division 1 — Introduction SECTION 14ZL PART APPLIES TO TAXATION OBJECTIONS 14ZL(1) This Part applies if a provision of an Act or of regulations (including the provision as applied by another Act) provides that a person who is dissatisfied with an assessment, determination, notice or decision, or with a failure to make a private ruling, may object against it in the manner set out in this Part. History S 14ZL(1) amended by No 161 of 2005, s 3 and Sch 2 item 17, by inserting “, or with a failure to make a private ruling,” after “or decision”, applicable to things done on or after 1 January 2006. S 14ZL(1) amended by No 41 of 1998.

14ZL(2) Such an objection is in this Part called a taxation objection. History S 14ZL inserted by No 216 of 1991.

SECTION 14ZM DIVISION 2 — INTERPRETIVE 14ZM Division 2 contains interpretive provisions necessary for this Part. History S 14ZM inserted by No 216 of 1991.

SECTION 14ZN DIVISION 3 — TAXATION OBJECTIONS 14ZN Division 3 describes how taxation objections are to be made and how they are to be dealt with by the Commissioner. History S 14ZN inserted by No 216 of 1991.

SECTION 14ZO DIVISION 4 — TRIBUNAL REVIEW 14ZO Division 4 contains provisions about applications to the Tribunal for review of decisions by the Commissioner in relation to certain taxation objections and requests for extension of time. History S 14ZO amended by No 34 of 1997 and inserted by No 216 of 1991.

SECTION 14ZP DIVISION 5 — FEDERAL COURT APPEALS 14ZP Division 5 contains provisions about appeals to the Federal Court against decisions by the Commissioner in relation to certain taxation objections.

History S 14ZP inserted by No 216 of 1991.

Division 2 — Interpretive provisions SECTION 14ZQ GENERAL INTERPRETATION PROVISIONS 14ZQ In this Part: AAT means the Administrative Appeals Tribunal; AAT Act means the Administrative Appeals Tribunal Act 1975; AAT extension application means an application under subsection 29(7) of the AAT Act that relates to a review of a reviewable objection decision or an extension of time refusal decision; [appealable objection decision ] (Repealed by No 88 of 2009) History Definition of “appealable objection decision” repealed by No 88 of 2009, s 3 and Sch 5 item 253, effective 18 September 2009. The definition formerly read: [appealable objection decision ] means an objection decision other than one made on a taxation objection under section 14E of this Act. Definition of “appealable objection decision” substituted by No 101 of 2006, s 3 and Sch 5 item 145, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read: ["appealable objection decision" ] means an objection decision other than one made on a taxation objection under: (a) section 63 of the Pay-roll Tax (Territories) Assessment Act 1971; or (b) section 14E of this Act; or (c) section 43A of the Wool Tax (Administration) Act 1964;

delayed administration (beneficiary) objection means a taxation objection made under: (a) (Repealed by No 44 of 2000) (b) subsection 220(3) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or (c) (Repealed by No 101 of 2006) (d) (Repealed by No 44 of 2000) (e)–(ea) (Repealed by No 101 of 2006) (eb) (Repealed by No 44 of 2000) (f) (Repealed by No 101 of 2006) (g) subsection 260-145(5) in Schedule 1 (because of paragraph (a) of that subsection). History Definition of “delayed administration (beneficiary) objection” amended by No 101 of 2006, s 3 and Sch 5 item 146, by repealing paras (c) to (f), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. Paras (c), (e), (ea) and (f) formerly read: (c) subsection 34(3) of the Pay-roll Tax (Territories) Assessment Act 1971; or (e) subsection 35(6) of the Sales Tax Assessment Act (No. 1) 1930 (including that subsection as applied by any other Sales Tax Assessment Act); or (ea) subsection 73(4) of the Sales Tax Assessment Act 1992; or (f) subsection 80(3) of the Training Guarantee (Administration) Act 1990; or Definition of “delayed administration (beneficiary) objection” amended by No 44 of 2000, No 208 of 1992, No 118 of 1992 and No 92 of 1992.

delayed administration (trustee) objection means a taxation objection made under:

(a) subsection 220(7) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or (b) subsection 260-145(5) in Schedule 1 (because of paragraph (b) of that subsection). (c) (Repealed by No 143 of 2007) (d) (Repealed by No 44 of 2000) (e)–(ea) (Repealed by No 143 of 2007) (eb) (Repealed by No 44 of 2000) (f) (Repealed by No 143 of 2007) History Definition of “delayed administration (trustee) objection” amended by No 143 of 2007, s 3 and Sch 7 items 99 to 101, by relettering para (b) as para (a), repealing paras (c) to (f) and relettering para (g) as para (b), effective 24 September 2007. Paras (c) to (f) formerly read: (c) subsection 34(7) of the Pay-roll Tax (Territories) Assessment Act 1971; or (e) subsection 35(10) of the Sales Tax Assessment Act (No. 1) 1930 (including that subsection as applied by any other Sales Tax Assessment Act); or (ea) subsection 73(5) of the Sales Tax Assessment Act 1992; or (f) subsection 80(7) of the Training Guarantee (Administration) Act 1990; or Definition of “delayed administration (trustee) objection” amended by No 44 of 2000, No 208 of 1992, No 118 of 1992 and No 92 of 1992.

extension of time refusal decision means a decision of the Commissioner under subsection 14ZX(1) to refuse a request by a person; Family Court means the Family Court of Australia; Family Court Judge means a Judge of the Family Court (including the Chief Justice, the Deputy Chief Justice or a Senior Judge); History Definition of “Family Court Judge” amended by No 24 of 2016, s 3 and Sch 5 item 12, by substituting “Chief Justice, the Deputy Chief Justice” for “Chief Judge, the Deputy Chief Judge, a Judge Administrator”, effective 1 July 2016.

Federal Court means the Federal Court of Australia; [franking assessment ] (Repealed by No 21 of 2015) History Definition of “franking assessment” repealed by No 21 of 2015, s 3 and Sch 7 item 35, effective 20 March 2015. The definition formerly read: [franking assessment ] has the same meaning as in the Income Tax Assessment Act 1997. Definition of “franking assessment” substituted by No 16 of 2003.

[ineligible income tax remission decision ] (Repealed by No 41 of 2011) History Definition of “ineligible income tax remission decision” repealed by No 41 of 2011, s 3 and Sch 5 item 169, effective 27 June 2011. The definition formerly read: [ineligible income tax remission decision ] has the meaning given by section 14ZS;

[ineligible sales tax remission decision ] (Repealed by No 101 of 2006) History Definition of “ineligible sales tax remission decision” repealed by No 101 of 2006, s 3 and Sch 5 item 147, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read: "ineligible sales tax remission decision" has the meaning given by section 14ZT;

[objection decision ] (Repealed by No 39 of 2012) History Definition of “objection decision” repealed by No 39 of 2012, s 3 and Sch 1 item 192, effective 1 July 2012. For application provisions see note under s 8AAZLG(2). The definition formerly read: [objection decision ] has the meaning given by subsection 14ZY(2);

[private ruling ] (Repealed by No 74 of 2010) History Definition of “private ruling” repealed by No 74 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For transitional provision, see note under definition of “private indirect tax ruling” in s 2(1). The definition formerly read: [private ruling ] has the same meaning as in Division 359 in Schedule 1; Definition of “private ruling” amended by No 97 of 2008, s 3 and Sch 3 item 180, by omitting “section” before “Division 359”, effective 3 October 2008. Definition of “private ruling” amended by No 161 of 2005, s 3 and Sch 2 item 18, by substituting “Division 359 in Schedule 1” for “14ZAA”, applicable to things done on or after 1 January 2006. Note: The amendment did not include the removal of the word “section”. Definition of “private ruling” inserted by No 101 of 1992.

[registration-type sales tax decision ] (Repealed by No 101 of 2006) History Definition of “registration-type sales tax decision” repealed by No 101 of 2006, s 3 and Sch 5 item 148, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read: "registration-type sales tax decision" means: (a) a decision covered by subsection 38A(4) of the Sales Tax Assessment Act (No. 1) 1930 (including that subsection as applied by any other Sales Tax Assessment Act); or (b) a decision covered by section 79 or 80 of the Sales Tax Assessment Act 1992; Definition of “registration-type sales tax decision” substituted by No 118 of 1992.

reviewable objection decision means an objection decision that is not an ineligible income tax remission decision. History Definition of “reviewable objection decision” substituted by No 101 of 2006, s 3 and Sch 5 item 149, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read: "reviewable objection decision" means an objection decision that is not: (a) an ineligible income tax remission decision; or (b) an ineligible sales tax remission decision;

[Sales Tax Assessment Act ] (Repealed by No 101 of 2006) History Definition of “Sales Tax Assessment Act” repealed by No 101 of 2006, s 3 and Sch 5 item 150, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read: "Sales Tax Assessment Act" means any Act providing for the assessment of sales tax;

[starting base assessment ] (Repealed by No 15 of 2017) History Definition of “starting base assessment” repealed by No 15 of 2017, s 3 and Sch 4 item 87, effective 1 April 2017. The definition formerly read: [starting base assessment ] has the meaning given by clause 23 of Schedule 2 to the Petroleum Resource Rent Tax Assessment Act 1987. Definition of “starting base assessment” substituted by No 96 of 2014, s 3 and Sch 1 item 58, effective 30 September 2014. For transitional provisions see note under Sch 1 Pt 3-15 heading. The definition formerly read:

[starting base assessment ] means: (a) a starting base assessment within the meaning of clause 23 of Schedule 2 to the Petroleum Resource Rent Tax Assessment Act 1987; or (b) a starting base assessment within the meaning of subitem 15(3) of Schedule 4 to the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012. Definition of “starting base assessment” inserted by No 88 of 2013, s 3 and Sch 7 item 170, effective 1 July 2012.

taxation decision means the assessment, determination, notice or decision against which a taxation objection may be, or has been, made; taxation objection has the meaning given by section 14ZL. History S 14ZQ inserted by No 216 of 1991.

SECTION 14ZR TAXATION DECISIONS COVERED BY SINGLE NOTICE TO BE TREATED AS SINGLE DECISION 14ZR(1) If: (a) a provision of an Act (including a provision as applied by another Act) provides that a person who is dissatisfied with a taxation decision may object against it in the manner set out in this Part; and (b) a notice incorporates notice of 2 or more such taxation decisions; then, for the purposes of the provision and of this Part, the taxation decisions are taken to be one taxation decision. History S 14ZR(1) amended by No 88 of 2009, s 3 and Sch 5 item 254, by omitting “, but not including section 14E of this Act” after “by another Act” in para (a), effective 18 September 2009.

14ZR(2) If: (a) under subsection (1), 2 or more taxation decisions are taken to be a single taxation decision (in this subsection called the deemed single taxation decision); and (b) the Commissioner makes an objection decision in relation to the deemed single taxation decision; and (c) the objection decision is to any extent an ineligible income tax remission decision; then, this Part has effect, in relation to any review or appeal, as if so much of the objection decision as consists of one or more ineligible income tax remission decisions were taken to be a separate objection decision. (d)–(e) (Repealed by No 101 of 2006) History S 14ZR(2) amended by No 101 of 2006, s 3 and Sch 5 item 151, by substituting all the words after para (b), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The words formerly read: (c) the objection decision is, to any extent: (i) an ineligible income tax remission decision; or (ii) an ineligible sales tax remission decision; then, this Part has effect, in relation to any review or appeal, as if: (d) so much of the objection decision as consists of one or more ineligible income tax remission decisions were taken to be a separate objection decision; and (e) so much of the objection decision as consists of one or more ineligible sales tax remission decisions were taken to be a separate objection decision. S 14ZR inserted by No 216 of 1991.

SECTION 14ZS INELIGIBLE INCOME TAX REMISSION DECISIONS 14ZS(1) An objection decision is an ineligible income tax remission decision if it relates to the remission of additional tax payable by a taxpayer under the Income Tax Assessment Act 1936 (other than Division 11 of former Part IIIAA), except where the additional tax is payable under former section 163B, 224, 225, 226, 226G, 226H, 226J, 226K, 226L or 226M of that Act, whatever its amount, or is payable under a provision of former Part VII of that Act other than any of the preceding sections and its amount, after the decision is made, exceeds: (a) in the case of additional tax payable under former section 222 of that Act because of the refusal or failure to furnish a return, or any information, relating to a year of income — the amount calculated, in respect of the period commencing on the last day allowed for furnishing the return or information and ending on: (i) the day on which the return or information is furnished; or (ii) the day on which the assessment of the additional tax is made; whichever first happens, at the rate of 20% per year of the tax properly payable by the taxpayer in respect of the year of income; or (b) (Omitted by No 101 of 1992) (c) (Omitted by No 101 of 1992) (d) if the amount calculated in accordance with paragraph (a) is less than $20 — $20. History S 14ZS(1) renumbered from 14ZS(2) and amended by No 41 of 2011, s 3 and Sch 5 items 170 and 171, by substituting “(1) An objection decision is an ineligible income tax remission decision” for “(2) An objection decision is an ineligible income tax remission decision”, effective 27 June 2011. S 14ZS(1) formerly read: 14ZS(1) For the purposes of this Part, an objection decision is an ineligible income tax remission decision if subsection (2) or (4) applies. S 14ZS(2) amended by No 101 of 2006, s 3 and Sch 2 items 940 to 943, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. S 14ZS(2) amended by No 169 of 1995 and No 101 of 1992.

14ZS(2) A reference in this section to a provision of the Income Tax Assessment Act 1936 includes a reference to that provision as applied by any other Act. History S 14ZS(2) renumbered from 14ZS(5) by No 41 of 2011, s 3 and Sch 5 item 172, effective 27 June 2011.

14ZS(3) (Omitted by No 101 of 1992) 14ZS(4) (Omitted by No 101 of 1992) History S 14ZS inserted by No 216 of 1991.

SECTION 14ZT INELIGIBLE SALES TAX REMISSION DECISIONS 14ZT (Repealed by No 101 of 2006) History S 14ZT repealed by No 101 of 2006, s 3 and Sch 5 item 152, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. S 14ZT formerly read: SECTION 14ZT INELIGIBLE SALES TAX REMISSION DECISIONS 14ZT(1) For the purposes of this Part, an objection decision is an ineligible sales tax remission decision if it relates to the remission of additional tax under the Sales Tax Assessment Act (No. 1) 1930, except where the additional tax payable, after the decision is made, exceeds:

(a) in the case of additional tax payable under subsection 45(1) of that Act because of a refusal or failure to furnish a return or information in respect of goods — the amount calculated, in respect of the period commencing on the last day allowed for furnishing the return or information, as the case may be, and ending on: (i) the day on which the return or information is furnished; or (ii) the day on which the assessment of additional tax is made; whichever first happens, at the rate of 20% per year of the tax properly payable in respect of those goods; or (b) in the case of additional tax payable under subsection 45(2) of that Act because of the making of a false or misleading statement — the amount calculated, in respect of the period commencing on the day the amount of the excess referred to in that subsection became due and payable and ending on the day on which the assessment of additional tax is made, at the rate of 20% per year of that excess; or (c) in the case of additional tax payable under section 46 of that Act in consequence of an alteration in sale value of goods — the amount calculated, in respect of the period commencing on the day the amount of the difference referred to in that section became due and payable and ending on the day on which the assessment of additional tax is made, at the rate of 20% per year of the amount of that difference; or (d) if the amount ascertained in accordance with paragraph (a), (b) or (c) is less than $20 — $20. 14ZT(2) A reference in subsection (1) to a provision of the Sales Tax Assessment Act (No. 1) 1930 includes a reference to that provision as applied by any Sales Tax Assessment Act. S 14ZT(2) amended by No 118 of 1992.

14ZT(3) An objection decision under the Sales Tax Assessment Act 1992 that relates to the remission of a penalty is an ineligible sales tax remission decision, unless the amount of penalty that is payable after the decision is made is more than the amount that applies under subsection (4) and is also more than $20. S 14ZT(3) inserted by No 118 of 1992.

14ZT(4) The amount that applies to an objection decision is worked out by applying a rate of 20% per year to the base amount in column 2 during the period in column 3:

Remission decision relates to penalty under:

Base amount

Period

section 96 in relation to a failure to the tax properly payable on starting on the last day allowed for provide a return or other those goods providing the return or information, information concerning goods and ending on the day on which the return or information is provided or the assessment of penalty is made (whichever happens first) section 97 in relation to making a false statement

the excess referred to in subsection 97(2)

section 98 in relation to obtaining a the tax benefit referred to tax benefit under an avoidance in section 98 scheme

starting on the day when the excess became due for payment and ending on the day on which the assessment of penalty is made starting on the day when the amount involved in the tax benefit would have become due and payable, and ending on the day on which the assessment of penalty is made

S 14ZT(4) inserted by No 118 of 1992. S 14ZT inserted by No 216 of 1991.

Division 3 — Taxation objections SECTION 14ZU HOW TAXATION OBJECTIONS ARE TO BE MADE 14ZU A person making a taxation objection must:

(a) make it in the approved form; and (b) lodge it with the Commissioner within the period set out in section 14ZW; and (c) state in it, fully and in detail, the grounds that the person relies on. Note: A person who objects against the Commissioner's failure to make a private ruling must lodge a draft private ruling with the objection: see subsection 359-50(4). History S 14ZU amended by No 161 of 2005, s 3 and Sch 2 item 19, by inserting the note at the end, applicable to things done on or after 1 January 2006. S 14ZU amended by No 91 of 2000 and inserted by No 216 of 1991.

SECTION 14ZV LIMITED OBJECTION RIGHTS IN THE CASE OF CERTAIN AMENDED TAXATION DECISIONS 14ZV If the taxation objection is made against a taxation decision, being an assessment or determination that has been amended in any particular, then a person's right to object against the amended assessment or amended determination is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular. History S 14ZV inserted by No 216 of 1991.

SECTION 14ZVA LIMITED OBJECTION RIGHTS BECAUSE OF OTHER OBJECTIONS 14ZVA If there has been a taxation objection against: (a) a private ruling; or (b) a determination under subsection 960-555(3) of the Income Tax Assessment Act 1997; or (c) a determination under subsection 136-10(1) in Schedule 1 to this Act (about excess transfer balance); the right of objection under this Part against an assessment, or against a decision made under an indirect tax law or an excise law, relating to the matter ruled or determined is limited to a right to object on grounds that neither were, nor could have been, grounds for the taxation objection against the ruling or determination. History S 14ZVA amended by No 81 of 2016, s 3 and Sch 1 items 11 and 12, by substituting “Income Tax Assessment Act 1997; or” for “Income Tax Assessment Act 1997;” in para (b) and inserting para (c), effective 1 January 2017 and applicable on and after 1 July 2017. S 14ZVA substituted by No 170 of 2015, s 3 and Sch 1 item 5, effective 11 December 2015. S 14ZVA formerly read: SECTION 14ZVA LIMITED OBJECTION RIGHTS BECAUSE OF OBJECTION AGAINST PRIVATE RULING 14ZVA If there has been a taxation objection against a private ruling, then the right of objection under this Part against an assessment, or against a decision made under an indirect tax law or an excise law, relating to the matter ruled is limited to a right to object on grounds that neither were, nor could have been, grounds for the taxation objection against the ruling. S 14ZVA amended by No 74 of 2010, s 3 and Sch 2 item 19, by substituting “under this Part against an assessment, or against a decision made under an indirect tax law or an excise law,” for “against an assessment”, effective 1 July 2010. For transitional provision, see note under definition of “private indirect tax ruling” in s 2(1). S 14ZVA inserted by No 101 of 1992.

SECTION 14ZVB OBJECTIONS RELATING TO EXCESS CONCESSIONAL CONTRIBUTIONS Taxation decisions to which section applies

14ZVB(1) This section applies to the following taxation decisions: (a) an assessment against which a taxation objection may be made under section 175A of the Income Tax Assessment Act 1936; (b) an excess concessional contributions determination; (c) a determination under section 291-465 of the Income Tax Assessment Act 1997; (d) a decision not to make a determination under that section; (e) 2 or more taxation decisions that are taken to be a single taxation decision under subsection (2).

Decisions treated as single decision for common objection ground 14ZVB(2) If: (a) a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and (b) at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies; then, for the purposes of this Part, those taxation decisions are taken to be one taxation decision.

Limited objection rights because of earlier objection 14ZVB(3) A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if: (a) the ground was a ground for an objection the person has made against another decision to which this section applies; or (b) the ground could have been a ground for an objection the person has made against another decision to which this section applies. History S 14ZVB inserted by No 118 of 2013, s 3 and Sch 1 item 31, effective 29 June 2013. For application, transitional and saving provisions, see note under Sch 1 Pt 2-35 heading.

SECTION 14ZVC OBJECTIONS RELATING TO NON-CONCESSIONAL CONTRIBUTIONS Taxation decisions to which section applies 14ZVC(1) This section applies to the following taxation decisions: (a) an assessment against which a taxation objection may be made under section 175A of the Income Tax Assessment Act 1936; (b) an excess non-concessional contributions determination (within the meaning of the Income Tax Assessment Act 1997); (c) an assessment against which a taxation objection may be made under section 292-245 of the Income Tax Assessment Act 1997; (d) a determination under section 292-465 of the Income Tax Assessment Act 1997, or a decision not to make a determination under that section; (e) a direction under section 292-467 of the Income Tax Assessment Act 1997, or a decision not to make a direction under that section; (f) 2 or more taxation decisions that are taken to be a single taxation decision under subsection (2).

Decisions treated as single decision for common objection ground 14ZVC(2) If: (a) a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and (b) at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies; then, for the purposes of this Part, those taxation decisions are taken to be a single taxation decision.

Limited objection rights because of earlier objection 14ZVC(3) A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if: (a) the ground was a ground for an objection the person has made against another decision to which this section applies; or (b) the ground could have been a ground for an objection the person has made against another decision to which this section applies. History S 14ZVC inserted by No 21 of 2015, s 3 and Sch 1 item 18, applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years.

SECTION 14ZW WHEN TAXATION OBJECTIONS ARE TO BE MADE 14ZW(1) Subject to this section, the person must lodge the taxation objection with the Commissioner within: (aa) if the taxation objection is made under section 175A of the Income Tax Assessment Act 1936: (i) if item 1, 2 or 3 of the table in subsection 170(1) of that Act applies to the assessment concerned — 2 years after notice of the assessment is given to the person; or (ii) otherwise — 4 years after notice of the assessment concerned is given to the person; or (aaa) if the taxation objection is made under section 78A of the Fringe Benefits Tax Assessment Act 1986 or former section 160AL of the Income Tax Assessment Act 1936 — 4 years after notice of the taxation decision to which it relates has been given to the person; or (aaaa) if the taxation objection is made under subsection 112-36(5) or 116-120(5) of the Income Tax Assessment Act 1997 — 60 days after the notice mentioned in paragraph (b) of that subsection is given to the person; or (aab) if the taxation objection is made under section 292-245 of the Income Tax Assessment Act 1997 — 4 years after notice of the assessment concerned is given to the person; or (aac) if the taxation objection is made under section 97-10 in Schedule 1 on a particular ground — within the same period that the person: (i) must lodge a taxation objection on that ground under section 175A of the Income Tax Assessment Act 1936; or (ii) would be required to lodge such a taxation objection, if, disregarding subsection 175A(2) of that Act, one could be made; or (aaca) if the taxation objection is made on a particular ground under any of the following provisions: (i) section 175A of the Income Tax Assessment Act 1936; (ii) section 97-35 in Schedule 1 to this Act;

(iii) section 292-245, 292-465 or 292-467 of the Income Tax Assessment Act 1997; within the same period that the person must lodge a taxation objection on that ground under section 292-245 of the Income Tax Assessment Act 1997; or (aad) if the taxation objection is made under subsection 8AAZLGA(6) of this Act (retaining refunds while Commissioner verifies information) — the period: (i) starting at the end of the 60 day period after the end of the day before which, under subsection 8AAZLGA(3), the Commissioner is required to inform the entity mentioned in section 8AAZLGA that the Commissioner has retained an amount under that section; and (ii) ending on the day (if any) on which there is a change, of a kind mentioned in paragraph 8AAZLGA(5)(c), to how much the Commissioner is required to refund in relation to the amount; or (aae) if the taxation objection is made under subsection 8AAZLGB(4) of this Act (retaining refunds until notification under Division 389 or ascertainment of liability) — the period: (i) starting at the end of the 60 day period after the end of the day before which, under subsection 8AAZLGB(2), the Commissioner is required to inform the entity mentioned in section 8AAZLGB that the Commissioner has retained an amount under that section; and (ii) ending on the day (if any) on which, under subsection 8AAZLGB(3), the Commissioner ceases to be entitled to retain the amount; or (ab) if the taxation objection is a delayed administration (beneficiary) objection made under subsection 260-145(5) in Schedule 1 (because of paragraph (a) of that subsection) or subsection 220(3) of the Income Tax Assessment Act 1936 (not including that subsection as applied by any other Act) — 4 years after notice of the taxation decision to which it relates has been first published; or (ac) if the taxation objection is a delayed administration (trustee) objection made under subsection 260-145(5) in Schedule 1 (because of paragraph (b) of that subsection) or subsection 220(7) of the Income Tax Assessment Act 1936 (not including that subsection as applied by any other Act) — 4 years after probate of the will, or letters of administration of the estate, of the deceased person concerned has been granted; or (a) if the taxation objection is a delayed administration (beneficiary) objection to which paragraph (ab) does not apply — 60 days after notice of the taxation decision to which it relates has been first published; or (b) if the taxation objection is a delayed administration (trustee) objection to which paragraph (ac) does not apply — 60 days after probate of the will, or letters of administration of the estate, of the deceased person concerned has been granted; or (ba) if the taxation objection is an objection under subsection 359-50(3) in Schedule 1 against the Commissioner’s failure to make a private ruling — 60 days after the end of the period of 30 days referred to in that subsection; or (bb) if the taxation objection is made under section 66 of the Petroleum Resource Rent Tax Assessment Act 1987 to an assessment under that Act — 4 years after notice of the assessment is given to the person; or (bc) (Repealed by No 93 of 2011) (bd) if the taxation objection is made under section 20P of the Superannuation (Unclaimed Money and Lost Members) Act 1999 against a notice given to a superannuation provider under section 20C of that Act and the person is not the superannuation provider — 2 years after the notice was given to the superannuation provider; or (be) if the taxation objection is made under section 20P of the Superannuation (Unclaimed Money and Lost Members) Act 1999 against a decision under Division 4 or 5 of Part 3A of that Act and the person is not a superannuation provider (as defined in that Act) — 2 years after the person was given notice of the decision; or

(bf) if the taxation objection is made under subsection 155-30(2) in Schedule 1 to this Act — 60 days after the end of the period of 30 days mentioned in that subsection; or (bg) if the taxation objection is made under Subdivision 155-C in Schedule 1 to this Act — the period mentioned in paragraph 155-35(2)(a) in that Schedule in relation to the assessment concerned; or (bh) (Repealed by No 34 of 2014) (c) in any other case — 60 days after notice of the taxation decision to which it relates has been served on the person. History S 14ZW(1) amended by No 34 of 2014, s 3 and Sch 2 items 25 and 26, by repealing para (bh) and the note, effective 1 July 2018. No 34 of 2014, s 3 and Sch 2 item 28 contains the following transitional provision: Transitional Despite the repeals made by this Part, the following provisions continue to apply, on and after 1 July 2018, in relation to amounts that relate to a tax period starting on or before the day this Act receives the Royal Assent: (a) paragraph 14ZW(1)(bh) of the Taxation Administration Act 1953; (b) section 105-65 in Schedule 1 to that Act. Para (bh) and the note formerly read: (bh) if the taxation objection is made under section 105-65 in Schedule 1 to this Act (about GST refunds) — at least one of the following periods: (i) 60 days after notice of the taxation decision to which it relates has been served on the person; (ii) 4 years after the end of the tax period to which that decision relates; or Note: Paragraph (bh) will be repealed on 1 July 2018: see Part 3 of Schedule 2 to the Tax Laws Amendment (2014 Measures No. 1) Act 2014.

S 14ZW(1) amended by No 55 of 2016, s 3 and Sch 23 item 8, by inserting para (aae), effective 1 October 2016. For application provisions, see note under Sch 1 Div 389 heading. S 14ZW(1) amended by No 10 of 2016, s 3 and Sch 1 item 33, by inserting para (aaaa), applicable in relation to look-through earnout rights created on or after 24 April 2015. For transitional provision, see note under Sch 1 s 280-100(5). S 14ZW(1) amended by No 21 of 2015, s 3 and Sch 1 item 19, by inserting para (aaca), applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years. S 14ZW(1) amended by No 34 of 2014, s 3 and Sch 2 items 17 and 18, by inserting para (bh) and inserting a note at the end of subsection, effective 30 May 2014. See note under Sch 1 s 105-65(3). S 14ZW(1) amended by No 118 of 2013, s 3 and Sch 1 item 32, by substituting para (aac), effective 29 June 2013. For application, transitional and saving provisions, see note under Sch 1 Pt 2-35 heading. Para (aa) formerly read: (aac) if the taxation objection is made under section 292-469 of the Income Tax Assessment Act 1997: (i) in relation to a determination — 60 days after the Commissioner issues the determination or, if that determination is varied, 60 days after the varied determination is issued; or (ii) in relation to a decision to revoke a determination — 60 days after the making of the decision to revoke the determination; or (iii) in relation to a decision not to vary or revoke a determination — 60 days after the making of the decision not to vary or revoke the determination; or S 14ZW(1) amended by No 75 of 2012, s 3 and Sch 7 item 2, by inserting para (aad), effective 27 June 2012. S 14ZW(1) amended by No 75 of 2012, s 3 and Sch 4 item 13, by inserting para (aac), applicable in relation to excess concessional contributions for the financial year beginning on 1 July 2011 and later financial years. S 14ZW(1) amended by No 39 of 2012, s 3 and Sch 1 item 193, by inserting para (bf) and (bg), effective 1 July 2012. For application provisions see note under s 8AAZLG(2). S 14ZW(1) amended by No 93 of 2011, s 3 and Sch 3 item 109, by repealing para (bc), effective 8 September 2011. No 93 of 2011, s 3 and Sch 4 items 1 to 6 contains the following application, savings and transitional provisions: Schedule 4 — Application, savings and transitional provisions Part 1 — Application provisions 1 Application of repeals and amendments (1) The repeals and amendments made by this Act apply: (a) so far as they affect assessments — to assessments for income years commencing on or after 1 July 2011; and (b) so far as they relate to income years but do not affect assessments — to income years commencing on or after 1 July 2011; and (c) otherwise — to acts done or omitted to be done, states of affairs existing, or periods ending on or after the commencement of the first income year commencing on or after 1 July 2011. Note: For the purposes of an assessment for an income year commencing on or after 1 July 2011, regard may still be had to acts done or omitted to be done, states of affairs existing, or periods ending during an earlier income year. For example, regard may be had to expenditure incurred by other entities in income years commencing before 1

July 2011 for the purposes of paragraph 355-415(1)(b) of the Income Tax Assessment Act 1997.

(2) However, each of the following applies in relation to the 2011-12 financial year and all later financial years: (a) section 29E of the Industry Research and Development Act 1986 (as inserted by Schedule 2); (b) the repeal of paragraph 39H(b) of the Industry Research and Development Act 1986; (c) section 46 of the Industry Research and Development Act 1986 (as amended by this Act). Part 2 — General savings provisions 2 Object 2 The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of: (a) any act done or omitted to be done; or (b) any state of affairs existing; or (c) any period ending; before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies. 3 Making and amending assessments, and doing other things etc., in relation to past matters (1) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003): (a) making or amending an assessment (including under a provision that is itself repealed or amended); (b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended); in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. Note: Examples of things covered by this subitem are as follows: (a) an eligible company may object under Part IVC of the Taxation Administration Act 1953 in an income year commencing on or after 1 July 2011 about a notice given under former section 73I of the Income Tax Assessment Act 1936 for an income year commencing before 1 July 2011; (b) an eligible company seeking registration under former section 39J of the Industry Research and Development Act 1986 for an income year commencing before 1 July 2011 may do so during an income year commencing on or after 1 July 2011; (c) Innovation Australia may give a certificate under former section 39M of the Industry Research and Development Act 1986 in an income year commencing on or after 1 July 2011 about research and development activities registered for an income year commencing before 1 July 2011.

(2) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded so far as it relates to a state of affairs: (a) that exists after the repeal or amendment applies; and (b) that relates to: (i) an act done or omitted to be done; or (ii) a state of affairs existing; or (iii) a period ending; before the repeal or amendment applies. Note: Examples of things covered by this subitem are as follows: (a) an amount may be included in an eligible company’s assessable income under former subsection 73BF(4) of the Income Tax Assessment Act 1936 for an income year commencing on or after 1 July 2011 if the company receives in that income year an amount for the results of research and development activities for which the company had deductions under former section 73BA of that Act in an income year commencing before 1 July 2011; (b) an eligible company’s deduction under section 73B of the Income Tax Assessment Act 1936 for expenditure incurred during an income year commencing before 1 July 2011 is reduced because of section 73C of that Act if, in an income year commencing on or after 1 July 2011, the company receives a recoupment of that expenditure from the Commonwealth.

(3) To avoid doubt, this item extends to the repeal of subsection 286-75(3), and paragraph 286-80(2)(b), in Schedule 1 to the Taxation Administration Act 1953. In particular, if, in a particular case, the period in respect of which an administrative penalty is payable under subsection 286-75(3) in that Schedule: (a) has not begun; or (b) has begun but not ended; when those provisions are repealed, then, despite the repeal, those provisions continue to apply in the particular case until the end of the period. 4 Saving of provisions about effect of assessments 4 If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 5 Repeals disregarded for the purposes of dependent provisions 5 If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on a provision that is repealed by this Act, the repeal is disregarded

so far as it affects the operation of the subject provision. 6 Schedule does not limit operation of the Acts Interpretation Act 1901 6 This Schedule does not limit the operation of the Acts Interpretation Act 1901. Para (bc) formerly read: (bc) if the taxation objection is made under subsection 73IA(2) of the Income Tax Assessment Act 1936: (i) if item 2 or 3 of the table in subsection 170(1) of that Act would apply to an assessment of the person for the tax offset year referred to in section 73I of that Act — 2 years after notice of the amount (if any) of a tax offset allowable to the person under section 73I of that Act is given to the person; or (ii) otherwise — 4 years after the notice concerned is given to the person; or S 14ZW(1) amended by No 151 of 2008, s 3 and Sch 1 item 24, by inserting paras (bd) and (be), effective 18 December 2008. S 14ZW(1) amended by No 143 of 2007, s 3 and Sch 1 item 212, by inserting “former” before “section 160AL” in para (aaa), applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. S 14ZW(1) amended by No 78 of 2007, s 3 and Sch 3 item 22, by inserting para (bc), effective 21 June 2007. S 14ZW(1) amended by No 15 of 2007, s 3 and Sch 3 item 61, by inserting para (aab), applicable to the 2007-2008 income year and later years. S 14ZW(1) amended by No 78 of 2006, s 3 and Sch 4 item 25, by inserting para (bb), applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006. S 14ZW(1) amended by No 161 of 2005, s 3 and Sch 2 item 20, by inserting para (ba), applicable to things done on or after 1 January 2006. S 14ZW(1) amended by No 161 of 2005, s 3 and Sch 1 item 28, by substituting paras (aa) and (aaa), applicable in relation to taxation decisions made in: (a) for income tax — the 2004-05 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax. Paras (aa) and (aaa) formerly read: (aa) if the person is not a SPOR taxpayer for the year of income in respect of which the assessment, determination, notice or decision to which the taxation objection relates was made and the taxation objection is made under section 78A of the Fringe Benefits Tax Assessment Act 1986, section 160AL or 175A of the Income Tax Assessment Act 1936 or subsection 202-85(6) of the Income Tax Assessment Act 1997 — 4 years after notice of the taxation decision to which it relates has been served on the person; or (aaa) if the person is a SPOR taxpayer for the year of income to which the taxation objection relates and the taxation objection is made under section 175A of the Income Tax Assessment Act 1936 — 2 years after notice of the taxation decision to which it relates has been served on the person; or S 14ZW(1) amended by No 23 of 2005, s 3 and Sch 3 item 104, by substituting “, section 160AL or 175A of the Income Tax Assessment Act 1936 or subsection 202-85(6) of the Income Tax Assessment Act 1997” for “or section 160AL, 160AQQ, 160ART or 175A of the Income Tax Assessment Act 1936” in para (aa), applicable in relation to events that occur on or after 1 July 2002. S 14ZW(1) amended by No 44 of 2000, No 179 of 1999 and No 101 of 1992.

14ZW(1AAA) (Repealed by No 39 of 2012) History S 14ZW(1AAA) repealed by No 39 of 2012, s 3 and Sch 1 item 255, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 14ZW(1AAA) formerly read: 14ZW(1AAA) The person must lodge the taxation objection against a reviewable indirect tax decision (within the meaning of section 105-40 in Schedule 1) before the end of whichever of the following ends last: (a) the 60 days after notice of the decision was served on the person; (b) the 4 years after the end of the tax period, or after the importation of goods, to which the decision relates. Note 1: Section 105-40 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods and fuel tax return periods starting before 1 July 2012. Note 2: This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.

S 14ZW(1AAA) amended by No 39 of 2012, s 3 and Sch 1 item 231, by inserting note 1 and 2 at the end, effective 1 July 2012. S 14ZW(1AAA) amended by No 73 of 2006, s 3 and Sch 5 item 164 by substituting “reviewable indirect tax decision (within the meaning of section 105-40 in Schedule 1)” for “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, effective 1 July 2006. S 14ZW(1AAA) substituted for s 14ZW(1AA)† by No 156 of 2000. S 14ZW(1AA)† inserted by No 56 of 1999.

14ZW(1AAB) (Repealed by No 39 of 2012) History S 14ZW(1AAB) repealed by No 39 of 2012, s 3 and Sch 1 item 255, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 14ZW(1AAB) formerly read: 14ZW(1AAB) The person cannot lodge a taxation objection against a private indirect tax ruling after the end of whichever of the following ends last: (a) 60 days after the ruling was made; (b) 4 years after the end of the tax period, or after the importation of goods, to which the ruling relates. S 14ZW(1AAB) inserted by No 74 of 2010, s 3 and Sch 2 item 20, effective 1 July 2010. For transitional provision, see note under definition of “private indirect tax ruling” in s 2(1).

14ZW(1AABA) (Repealed by No 39 of 2012) History S 14ZW(1AABA) repealed by No 39 of 2012, s 3 and Sch 1 item 255, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 14ZW(1AABA) formerly read: 14ZW(1AABA) Subsection (1AAB) applies in relation to: (a) a tax period starting before 1 July 2012; or (b) a payment or refund that: (i) does not relate to any tax period; and (ii) relates to a liability or entitlement that arose before 1 July 2012. Note: Subsection (1AAB) and this subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.

S 14ZW(1AABA) amended by No 110 of 2014, s 3 and Sch 5 item 125, by substituting “a payment” for “a payments” in para (b), effective 16 October 2014. S 14ZW(1AABA) inserted by No 39 of 2012, s 3 and Sch 1 item 232, effective 1 July 2012.

14ZW(1AAC) The person cannot lodge a taxation objection against a private indirect tax ruling after the end of whichever of the following ends last: (a) 60 days after the ruling was made; (b) 4 years after the last day allowed to the person for lodging a return relating to the assessment of the assessable amount to which the ruling relates. History S 14ZW(1AAC) amended by No 39 of 2012, s 3 and Sch 1 item 256, by omitting “(to which subsection (1AAB) does not apply)” after “indirect tax ruling”, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 14ZW(1AAC) amended by No 21 of 2015, s 3 and Sch 7 item 36, by substituting para (b), applicable in relation to: (a) tax periods starting after 19 March 2015; or (b) payments or refunds that: (i) do not relate to any tax period; and (ii) relate to liabilities or entitlements that arise after 19 March 2015. Para (b) formerly read: (b) the period mentioned in paragraph 155-35(2)(a) in Schedule 1 in relation to the assessment of the assessable amount to which the ruling relates. S 14ZW(1AAC) inserted by No 39 of 2012, s 3 and Sch 1 item 194, effective 1 July 2012. For application provisions see note under s 8AAZLG(2).

14ZW(1A) The person cannot lodge a taxation objection against a private ruling (other than a private

indirect tax ruling, or a ruling that relates to an excise law) that relates to a year of income after the end of whichever of the following ends last: (a) 60 days after the ruling was made; (b) whichever of the following is applicable: (i) if item 1, 2 or 3 of the table in subsection 170(1) of the Income Tax Assessment Act 1936 applies to the person’s assessment for that income year — 2 years after the last day allowed to the person for lodging a return in relation to the person’s income for that year of income; (ii) otherwise — 4 years after that day. History S 14ZW(1A) amended by No 74 of 2010, s 3 and Sch 2 item 21, by inserting “(other than a private indirect tax ruling, or a ruling that relates to an excise law)” after “private ruling”, effective 1 July 2010. For transitional provision, see note under definition of “private indirect tax ruling” in s 2(1). S 14ZW(1A) substituted for s 14ZW(1A) and (1AA) by No 161 of 2005, s 3 and Sch 1 item 29, applicable in relation to taxation decisions made in: (a) for income tax — the 2004-05 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax. S 14ZW(1A) formerly read: 14ZW(1A) If a private ruling relates to a year of income for which a person is not a SPOR taxpayer, the person cannot lodge a taxation objection against the ruling after the end of whichever of the following ends last: (a) 60 days after the private ruling was made; (b) 4 years after the last day allowed to the person for lodging a return in relation to the person’s income for that year of income. S 14ZW(1A) and (1AA) substituted for s 14ZW(1A) by No 179 of 1999. S 14ZW(1A) inserted by No 101 of 1992.

14ZW(1AB) (Repealed by No 96 of 2014) History S 14ZW(1AB) repealed by No 96 of 2014, s 3 and Sch 1 item 59, effective 30 September 2014. For transitional provisions see note under Sch 1 Pt 3-15 heading. S 14ZW(1AB) formerly read: 14ZW(1AB) The person cannot lodge a taxation objection against a private tax ruling that relates to an MRRT year and to a mining project interest or pre-mining project interest after the end of whichever of the following ends last: (a) 60 days after the ruling was made; (b) 4 years after the last day allowed to the person for lodging an MRRT return in relation to the MRRT year and the interest. S 14ZW(1AB) inserted by No 14 of 2012, s 3 and Sch 2 item 1, effective 1 July 2012. For application and transitional provisions see note under Sch 1 Part 3-15 heading.

14ZW(1AC) (Repealed by No 96 of 2014) History S 14ZW(1AC) repealed by No 96 of 2014, s 3 and Sch 1 item 59, effective 30 September 2014. For transitional provisions see note under Sch 1 Pt 3-15 heading. S 14ZW(1AC) formerly read: 14ZW(1AC) Expressions used in subsection (1AB) have the same meaning as in the Income Tax Assessment Act 1997. S 14ZW(1AC) inserted by No 14 of 2012, s 3 and Sch 2 item 1, effective 1 July 2012. For application and transitional provisions see note under Sch 1 Part 3-15 heading.

14ZW(1AA) The person cannot lodge a taxation objection against a private ruling that relates to a year of tax and a petroleum project under the Petroleum Resource Rent Tax Assessment Act 1987 after the end of whichever of the following ends last: (a) the 60 days after the ruling was made; (b) the 4 years after the last day allowed to the person for lodging a return in relation to the year of tax and the project.

History S 14ZW(1AA) inserted by No 78 of 2006, s 3 and Sch 4 item 26, applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006. Former s 14ZW(1AA) repealed by No 161 of 2005. S 14ZW(1A) substituted for s 14ZW(1A) and (1AA) by No 161 of 2005, s 3 and Sch 1 item 29, applicable in relation to taxation decisions made in: (a) for income tax — the 2004-05 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax. S 14ZW(1AA) formerly read: 14ZW(1AA) If a private ruling relates to a year of income for which a person is a SPOR taxpayer, the person cannot lodge a taxation objection against the ruling after the end of whichever of the following ends last: (a) 60 days after the private ruling was made; (b) 2 years after the last day allowed to the person for lodging a return in relation to the person’s income for that year of income. S 14ZW(1A) and (1AA) substituted for s 14ZW(1A) by No 179 of 1999.

14ZW(1B) If: (a) section 14ZV applies to a taxation objection; and (b) apart from this subsection, subparagraph (1)(aa)(ii) or paragraph (1)(aaa), (aab), (ab), (ac), (bb), (bf) or (bg) would apply to the taxation objection; the person must lodge the taxation objection before the end of whichever of the following ends last: (c) the 4 years after notice of the assessment or determination that has been amended by the amended assessment or amended determination to which the taxation objection relates has been served on the person; (d) the 60 days after the notice of the amended assessment or amended determination to which the taxation objection relates has been served on the person. History S 14ZW(1B) amended by No 39 of 2012, s 3 and Sch 1 item 195, by substituting “, (bb), (bf) or (bg)” for “or (bb)” in para (b), effective 1 July 2012. For application provisions see note under s 8AAZLG(2). S 14ZW(1B) amended by No 15 of 2007, s 3 and Sch 3 item 62, by inserting “(aab),” after “(1)(aaa),” in para (b), applicable to the 2007-2008 income year and later years. S 14ZW(1B) amended by No 78 of 2006, s 3 and Sch 4 item 27, by substituting “, (ac) or (bb)” for “or (ac)”, applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006. S 14ZW(1B) amended by No 161 of 2005, s 3 and Sch 1 item 30, by substituting “subparagraph (1)(aa)(ii) or paragraph (1)(aaa),” for “paragraph (1)(aa),” in para (b), applicable in relation to taxation decisions made in: (a) for income tax — the 2004-05 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax. S 14ZW(1B) inserted by No 101 of 1992.

14ZW(1BA) If: (a) section 14ZV applies to a taxation objection; and (b) apart from this subsection, subparagraph (1)(aa)(i) would apply to the taxation objection; the person must lodge the taxation objection before the end of whichever of the following ends last: (c) 2 years after notice of the assessment or determination that has been amended by the amended assessment or amended determination to which the taxation objection relates has been served on the person; (d) 60 days after the notice of the amended assessment to which the taxation objection relates has been served on the person. History

S 14ZW(1BA) amended by No 161 of 2005, s 3 and Sch 1 item 31, by substituting “subparagraph (1)(aa)(i)” for “paragraph (1)(aaa)” in para (b), applicable in relation to taxation decisions made in: (a) for income tax — the 2004-05 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax. S 14ZW(1BA) inserted by No 179 of 1999.

14ZW(1BB) If: (a) the

taxation objection is against an assessment by the Commissioner of the amount of an administrative penalty under Division 284; and (b) that penalty relates to an assessment of the person; and (c) the person has longer than 60 days to lodge a taxation objection against the assessment referred to in paragraph (b); the person must lodge the taxation objection within that longer period. History S 14ZW(1BB) inserted by No 58 of 2006, s 3 and Sch 7 item 132, applicable to assessments of the amounts of administrative penalties made by the Commissioner after 22 June 2006.

14ZW(1C) For the purposes of paragraph (1B)(c), if an assessment or determination has been amended more than once, the notice is the notice of the first assessment or determination in relation to the year of income, franking year or year of tax, as the case requires. History S 14ZW(1C) inserted by No 101 of 1992.

14ZW(1D) (Repealed by No 54 of 2003) History S 14ZW(1D) repealed by No 54 of 2003, s 3 and Sch 5 item 31, effective 1 July 2003. For transitional provisions, see note under definition of “Customs diesel fuel rebate provision” in s 2(1). S 14ZW(1D) formerly read: 14ZW(1D) Subsection (1C) does not apply to an assessment under the Diesel and Alternative Fuels Grants Scheme Act 1999. S 14ZW(1D) inserted by No 201 of 1999.

14ZW(2) If the period within which an objection by a person is required to be lodged has passed, the person may nevertheless lodge the objection with the Commissioner together with a written request asking the Commissioner to deal with the objection as if it had been lodged within that period. History S 14ZW(2) substituted by No 179 of 1999 and amended by No 101 of 1992.

14ZW(3) The request must state fully and in detail the circumstances concerning, and the reasons for, the person’s failure to lodge the objection with the Commissioner within the required period. History S 14ZW(3) amended by No 179 of 1999 and No 101 of 1992.

14ZW(4) The 60 day period mentioned in subparagraph (1)(aad)(i) (including the period as extended by a previous application of this subsection) is extended by the number of days during that period in relation to which the following paragraphs apply: (a) on or before the day, but during the period, the Commissioner requests information from the entity for the purposes of verifying the notified information mentioned in section 8AAZLGA; (b) the Commissioner does not receive the requested information before the day. History S 14ZW(4) inserted by No 75 of 2012, s 3 and Sch 7 item 3, effective 27 June 2012. S 14ZW inserted by No 216 of 1991.

SECTION 14ZX COMMISSIONER TO CONSIDER APPLICATIONS FOR EXTENSION OF

TIME 14ZX(1) [Commissioner's decision] After considering the request, the Commissioner must decide whether to agree to it or refuse it. 14ZX(2) [Notice] The Commissioner must give the person written notice of the Commissioner's decision. 14ZX(3) [Request granted] If the Commissioner decides to agree to the request, then, for the purposes of this Part, the objection is taken to have been lodged with the Commissioner within the required period. History S 14ZX(3) amended by No 179 of 1999, No 101 of 1992.

14ZX(4) [Request refused] If the Commissioner decides to refuse the request, the person may apply to the Tribunal for review of the decision. History S 14ZX(4) amended by No 34 of 1997. History S 14ZX inserted by No 216 of 1991.

SECTION 14ZY COMMISSIONER TO DECIDE TAXATION OBJECTIONS 14ZY(1) Subject to subsection (1A), if the taxation objection has been lodged with the Commissioner within the required period, the Commissioner must decide whether to: (a) allow it, wholly or in part; or (b) disallow it. History S 14ZY(1) amended by No 161 of 2005, s 3 and Sch 2 item 21, by substituting “Subject to subsection (1A), if” for “If”, applicable to things done on or after 1 January 2006. S 14ZY(1) amended by No 179 of 1999, No 101 of 1992.

14ZY(1A) If the taxation objection is an objection under subsection 359-50(3) in Schedule 1 against the Commissioner’s failure to make a private ruling, the Commissioner must: (a) make a private ruling in the same terms as the draft ruling lodged with the objection; or (b) make a different private ruling. History S 14ZY(1A) inserted by No 161 of 2005, s 3 and Sch 2 item 22, applicable to things done on or after 1 January 2006.

14ZY(1B) If the taxation objection is an objection under subsection 155-30(2) in Schedule 1 against the Commissioner’s failure to make an assessment of an assessable amount, the Commissioner must decide to make an assessment of the assessable amount. History S 14ZY(1B) inserted by No 39 of 2012, s 3 and Sch 1 item 196, effective 1 July 2012. For application provisions see note under s 8AAZLG(2).

14ZY(2) A decision of the Commissioner mentioned in subsection (1), (1A) or (1B) is an objection decision. History S 14ZY(2) substituted by No 39 of 2012, s 3 and Sch 1 item 196, effective 1 July 2012. For application provisions see note under s 8AAZLG(2). S 14ZY(2) formerly read: 14ZY(2) Such a decision is in this Part called an objection decision.

14ZY(3) The Commissioner must cause to be served on the person written notice of the Commissioner’s objection decision. History S 14ZY inserted by No 216 of 1991.

SECTION 14ZYA PERSON MAY REQUIRE COMMISSIONER TO MAKE AN OBJECTION DECISION 14ZYA(1) This section applies if the taxation objection (other than one under subsection 155-30(2) or 359-50(3) in Schedule 1) has been lodged with the Commissioner within the required period and the Commissioner has not made an objection decision by whichever is the later of the following times: (a) the end of the period (in this section called the original 60-day period) of 60 days after whichever is the later of the following days: (i) the day on which the taxation objection is lodged with the Commissioner; (ii) if the Commissioner decides under section 14ZX to agree to a request in relation to the taxation objection — the day on which the decision is made; (b) if the Commissioner, by written notice served on the person within the original 60-day period, requires the person to give information relating to the taxation objection — the end of the period of 60 days after the Commissioner receives that information. History S 14ZYA(1) amended by No 39 of 2012, s 3 and Sch 1 item 197, by inserting “155-30(2) or”, effective 1 July 2012. For application provisions see note under s 8AAZLG(2). S 14ZYA(1) amended by No 161 of 2005, s 3 and Sch 2 item 23, by inserting “(other than one under subsection 359-50(3) in Schedule 1)” after “taxation objection” (first occurring), applicable to things done on or after 1 January 2006. S 14ZYA(1) amended No 179 of 1999, by No 41 of 1998.

14ZYA(2) The person may give the Commissioner a written notice requiring the Commissioner to make an objection decision. 14ZYA(3) If the Commissioner has not made an objection decision by the end of the period of 60 days after being given the notice, then, at the end of that period, the Commissioner is taken to have made a decision under subsection 14ZY(1) to disallow the taxation objection. History S 14ZYA inserted by No 216 of 1991.

SECTION 14ZYB REQUIRING COMMISSIONER TO MAKE A PRIVATE RULING 14ZYB(1) This section applies if the taxation objection is an objection under subsection 155-30(2) or 35950(3) in Schedule 1 and the Commissioner has not made an objection decision by the end of 60 days after the later of these days: (a) the day on which the taxation objection was lodged with the Commissioner;

(b) if the Commissioner decides under section 14ZX to agree to a request in relation to the taxation objection — the day on which the decision was made. Note 1: Subsection 155-30(2) provides for objections against the Commissioner’s failure to make an assessment of an assessable amount. Note 2: Subsection 359-50(3) provides for objections against the Commissioner’s failure to make a private ruling. History S 14ZYB(1) amended by No 39 of 2012, s 3 and Sch 1 items 198 and 199, by substituting “subsection 155-30(2) or 359-50(3) in Schedule 1” for “subsection 359-50(3) in Schedule 1 against the Commissioner’s failure to make a private ruling” and inserting note 1 and 2 at the end, effective 1 July 2012. For application provisions see note under s 8AAZLG(2).

14ZYB(2) The Commissioner is taken, at the end of that 60 day period, to have disallowed the objection. History S 14ZYB inserted by No 161 of 2005, s 3 and Sch 2 item 24, applicable to things done on or after 1 January 2006.

SECTION 14ZZ PERSON MAY SEEK REVIEW OF, OR APPEAL AGAINST, COMMISSIONER’S DECISION 14ZZ(1) If the person is dissatisfied with the Commissioner’s objection decision (including a decision under paragraph 14ZY(1A)(b) to make a different private ruling), the person may: (a) if the decision is a reviewable objection decision — either: (i) apply to the Tribunal for review of the decision; or (ii) appeal to the Federal Court against the decision; or (b) otherwise — appeal to the Federal Court against the decision. (c) (Repealed by No 88 of 2009) History S 14ZZ(1) renumbered from s 14ZZ by No 169 of 2012, s 3 and Sch 3 item 3, by inserting “(1)” before “If the person”, effective 3 December 2012. S 14ZZ amended by No 88 of 2009, s 3 and Sch 5 item 255, by substituting paras (a) to (b) for paras (a) to (c), effective 18 September 2009. Paras (a) to (c) formerly read: (a) if the decision is both a reviewable objection decision and an appealable objection decision — either: (i) apply to the Tribunal for review of the decision; or (ii) appeal to the Federal Court against the decision; or (b) if the decision is a reviewable objection decision (other than an appealable objection decision) — apply to the Tribunal for review of the decision; or (c) if the decision is an appealable objection decision (other than a reviewable objection decision) — appeal to the Federal Court against the decision. S 14ZZ amended by No 161 of 2005, s 3 and Sch 2 item 25, by inserting “(including a decision under paragraph 14ZY(1A)(b) to make a different private ruling)” after “objection decision” (first occurring), applicable to things done on or after 1 January 2006. S 14ZZ amended by No 34 of 1997 and inserted by No 216 of 1991.

14ZZ(2) Treat a reference in subsection (1) to appealing to the Federal Court as being a reference to appealing to a designated court (within the meaning of the Australian Charities and Not-for-profits Commission Act 2012) if: (a) the person may appeal to the designated court against an objection decision under that Act (the ACNC objection decision); and (b) the objection decision mentioned in subsection (1) (the taxation objection decision) and the ACNC objection decision are related, or it would be efficient for the designated court to consider the decisions together.

Note: In the Australian Charities and Not-for-profits Commission Act 2012, designated court means the Federal Court of Australia or a Supreme Court of a State or Territory that has jurisdiction in relation to matters arising under that Act. History S 14ZZ(2) inserted by No 169 of 2012, s 3 and Sch 3 item 4, effective 3 December 2012.

14ZZ(3) An appeal to the designated court against the taxation objection decision must be made together with the appeal against the ACNC objection decision as mentioned in section 170-30 of the Australian Charities and Not-for-profits Commission Act 2012, if the designated court is not the Federal Court. History S 14ZZ(3) inserted by No 169 of 2012, s 3 and Sch 3 item 4, effective 3 December 2012.

Division 4 — AAT review of objection decisions and extension of time refusal decisions SECTION 14ZZA MODIFIED AAT ACT TO APPLY 14ZZA The AAT Act applies in relation to: (a) the review of reviewable objection decisions; and (b) the review of extension of time refusal decisions; and (c) AAT extension applications; subject to the modifications set out in this Division. History S 14ZZA inserted by No 216 of 1991.

SECTION 14ZZB SECTIONS 27, 28, 41 AND 44A OF THE AAT ACT NOT TO APPLY TO CERTAIN DECISIONS 14ZZB(1) Sections 27 and 41 of the AAT Act do not apply in relation to: (a) a reviewable objection decision; or (b) an extension of time refusal decision. History S 14ZZB(1) amended by No 101 of 2006, s 3 and Sch 5 item 153, by omitting “(other than a reviewable objection decision that relates to a registration-type sales tax decision)” after “reviewable objection decision” in para (a), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive.

14ZZB(2) Sections 28 and 44A of the AAT Act do not apply in relation to a reviewable objection decision. History S 14ZZB(2) amended by No 101 of 2006, s 3 and Sch 5 item 154, by omitting “(other than a reviewable objection decision that relates to a registration-type sales tax decision)” after “reviewable objection decision”, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. S 14ZZB inserted by No 216 of 1991.

SECTION 14ZZC MODIFICATION OF SECTION 29 OF THE AAT ACT 14ZZC Section 29 of the AAT Act applies in relation to a reviewable objection decision as if subsections

(1) to (6) (inclusive) of that section were omitted and the following subsection were substituted: “(1) An application to the Tribunal for a review of a decision: (a) must be in writing; and (b) (Repealed by No 60 of 2015) (c) must set out a statement of the reasons for the application; and (d) must be lodged with the Tribunal within 60 days after the person making the application is served with notice of the decision.”. History S 14ZZC amended by No 60 of 2015, s 3 and Sch 8 item 47, by repealing para 29(1)(b) of the Administrative Appeals Tribunal Act 1975, effective 1 July 2015. Para (b) formerly read: (b) may be made in accordance with the prescribed form; and S 14ZZC inserted by No 216 of 1991.

SECTION 14ZZD MODIFICATION OF SECTION 30 OF THE AAT ACT 14ZZD Section 30 of the AAT Act applies in relation to a reviewable objection decision or an extension of time refusal decision as if subsection (1A) of that section were omitted and the following subsection were substituted: “(1A) If an application has been made by a person to the Tribunal for the review of a reviewable objection decision or an extension of time refusal decision: (a) any other person whose interests are affected by the decision may apply, in writing, to the Tribunal to be made a party to the proceeding; and (b) the Tribunal may, in its discretion, by order, if it is satisfied that the person making the application consents to the order, make that person a party to the proceeding.”. History S 14ZZD inserted by No 216 of 1991.

SECTION 14ZZE HEARINGS BEFORE TRIBUNAL TO BE HELD IN PRIVATE IF APPLICANT SO REQUESTS 14ZZE Despite section 35 of the AAT Act, the hearing of a proceeding before the Tribunal for: (a) a review of a reviewable objection decision; or (b) a review of an extension of time refusal decision; or (c) an AAT extension application; is to be in private if the party who made the application requests that it be in private. History S 14ZZE substituted by No 60 of 2015, s 3 and Sch 8 item 48, effective 1 July 2015. S 14ZZE formerly read: SECTION 14ZZE HEARINGS BEFORE TRIBUNAL OTHER THAN SMALL TAXATION CLAIMS TRIBUNAL TO BE HELD IN PRIVATE IF APPLICANT SO REQUESTS 14ZZE Despite section 35 of the AAT Act, the hearing of a proceeding before the Tribunal, other than the Small Taxation Claims Tribunal, for: (a) a review of a reviewable objection decision; or (b) a review of an extension of time refusal decision; or (c) an AAT extension application; is to be in private if the party who made the application requests that it be in private. S 14ZZE substituted by No 34 of 1997.

Former s 14ZZE inserted by No 216 of 1991.

SECTION 14ZZF MODIFICATION OF SECTION 37 OF THE AAT ACT 14ZZF(1) Section 37 of the AAT Act applies in relation to an application for review of a reviewable objection decision as if: (a) the requirement in subsection (1) of that section to lodge with the Tribunal a copy of: (i) a statement giving the reasons for the decision; and (ii) the notice of the taxation decision concerned; and (iii) the taxation objection concerned; and (iv) the notice of the objection decision; and (v) every other document that is in the Commissioner’s possession or under the Commissioner’s control and is considered by the Commissioner to be necessary to the review of the objection decision concerned; and (vi) a list of the documents (if any) being lodged under subparagraph (v); and (b) the power of the Tribunal under subsection (2) of that section to cause a notice to be served containing a statement and imposing a requirement on a person were instead: (i) a power to make such a statement and impose such a requirement orally at a conference held in accordance with subsection 34(1) of the AAT Act; and (ii) a power, by such a notice, to make such a statement and impose a requirement that the person lodge with the Tribunal, within the time specified in the notice, a copy of each of those other documents that is in the person’s possession or under the person’s control; and (iii) a power, by such a notice, to make such a statement and impose a requirement that the person lodge with the Tribunal, within the time specified in the notice, a copy of a list of the documents in the person’s possession or under the person’s control considered by the person to be relevant to the review of the objection decision concerned. History S 14ZZF(1) amended by No 60 of 2015, s 3 and Sch 8 items 49 and 50, by substituting “a copy” for “such numbers of copies as is prescribed of statements or other documents were instead a requirement to lodge with the Tribunal such numbers of copies as is prescribed” in para (a) and “a copy” for “the prescribed number of copies” in para (b)(ii) and (iii), effective 1 July 2015.

14ZZF(2) Paragraph (1)(b) does not affect any powers that the Tribunal has apart from that paragraph. 14ZZF(3) The imposition of a requirement covered by subparagraph (1)(b)(iii) does not prevent the subsequent imposition of a requirement covered by subparagraph (1)(b)(ii). History S 14ZZF inserted by No 216 of 1991.

SECTION 14ZZG MODIFICATION OF SECTION 38 OF THE AAT ACT 14ZZG Section 38 of the AAT Act applies in relation to an application for a review of a reviewable objection decision as if the reference to paragraph 37(1)(a) of that Act were instead a reference to subparagraph 14ZZF(1)(a)(i) of this Act. History S 14ZZG inserted by No 216 of 1991.

SECTION 14ZZH MODIFICATION OF SECTION 41 OF THE AAT ACT

14ZZH (Repealed by No 101 of 2006) History S 14ZZH repealed by No 101 of 2006, s 3 and Sch 5 item 155, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. S 14ZZH formerly read: 14ZZH If: (a) a person applies to the Tribunal for the review of a reviewable objection decision; and (b) the objection decision relates to a registration-type sales tax decision; section 41 of the AAT Act applies as if the reference in that section to a decision were a reference both to the objection decision and to the registration-type sales tax decision. S 14ZZH amended by No 34 of 1997 and inserted by No 216 of 1991.

SECTION 14ZZJ MODIFICATION OF SECTION 43 OF THE AAT ACT 14ZZJ Section 43 of the AAT Act applies in relation to: (a) a review of a reviewable objection decision; and (b) a review of an extension of time refusal decision; and (c) an AAT extension application; as if the following subsections were inserted after subsection (2B): “(2C) If a hearing of a proceeding for the review of a decision or an AAT extension application is not conducted in public, that fact does not prevent the Tribunal from publishing its reasons for the decision. “(2D) If: (a) a hearing of a proceeding for the review of a decision or an AAT extension application is not conducted in public; and (b) a notice of appeal has not been lodged with the Federal Court; the Tribunal must ensure, as far as practicable, that its reasons for the decision are framed so as not to be likely to enable the identification of the person who applied for the review. “(2E) In subsections (2C) and (2D): ‘reasons for decision’ includes findings on material questions of fact and references to the evidence or other material on which those findings were based.”. History S 14ZZJ inserted by No 216 of 1991.

SECTION 14ZZK GROUNDS OF OBJECTION AND BURDEN OF PROOF 14ZZK On an application for review of a reviewable objection decision: (a) the applicant is, unless the Tribunal orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates; and (b) the applicant has the burden of proving: (i) if the taxation decision concerned is an assessment — that the assessment is excessive or otherwise incorrect and what the assessment should have been; or (ii) in any other case — that the taxation decision concerned should not have been made or should have been made differently. History S 14ZZK amended by No 88 of 2013, s 3 and Sch 5 item 25, by substituting para (b), applicable to an assessment if:

(a) the assessment is made on or after 1 July 2013; and (b) in the case of an assessment that relates to an income year or other accounting period: (i) the income year is the 2013-14 income year or a later income year; or (ii) the other accounting period commences on or after 1 July 2013. Para (b) formerly read: (b) the applicant has the burden of proving that: (i) if the taxation decision concerned is an assessment (other than a franking assessment or a starting base assessment) — the assessment is excessive; or (ii) if the taxation decision concerned is a franking assessment or a starting base assessment — the assessment is incorrect; or (iii) in any other case — the taxation decision concerned should not have been made or should have been made differently. S 14ZZK amended by No 88 of 2013, s 3 and Sch 7 item 171, by inserting “or a starting base assessment” after “franking assessment” in paras (b)(i) and (ii), effective 1 July 2012. S 14ZZK amended by No 34 of 1997 and inserted by No 216 of 1991.

SECTION 14ZZL IMPLEMENTATION OF TRIBUNAL DECISIONS 14ZZL(1) [Action by Commissioner] When the decision of the Tribunal on the review of a reviewable objection decision or an extension of time refusal decision becomes final, the Commissioner must, within 60 days, take such action, including amending any assessment or determination concerned, as is necessary to give effect to the decision. History S14ZZL(1) amended by No 34 of 1997.

14ZZL(2) [When decision becomes final] For the purposes of subsection (1), if no appeal is lodged against the Tribunal's decision within the period for lodging an appeal, the decision becomes final at the end of the period. History S 14ZZL(2) amended by No 34 of 1997. S 14ZZL inserted by No 216 of 1991.

SECTION 14ZZM PENDING REVIEW NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS 14ZZM The fact that a review is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no review were pending. History S 14ZZM amended by No 101 of 2006, s 3 and Sch 5 item 156, by omitting “(other than a registration-type sales tax decision)” after “taxation decision”, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. S 14ZZM inserted by No 216 of 1991.

Division 5 — Court appeals against objection decisions History Div 5 heading substituted by 169 of 2012, s 3 and Sch 3 item 5, effective 3 December 2012. The heading formerly read: Division 5 — Federal Court appeals against objection decisions

SECTION 14ZZN TIME LIMIT FOR APPEALS

14ZZN An appeal to the Federal Court against an objection decision must be lodged with the Court within 60 days after the person appealing is served with notice of the decision. History S 14ZZN amended by No 88 of 2009, s 3 and Sch 5 item 256, by omitting “appealable” after “Federal Court against an”, effective 18 September 2009. S 14ZZN inserted by No 216 of 1991.

SECTION 14ZZO GROUNDS OF OBJECTION AND BURDEN OF PROOF 14ZZO In proceedings on an appeal under section 14ZZ to a court against an objection decision: (a) the appellant is, unless the court orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates; and (b) the appellant has the burden of proving: (i) if the taxation decision concerned is an assessment — that the assessment is excessive or otherwise incorrect and what the assessment should have been; or (ii) in any other case — that the taxation decision should not have been made or should have been made differently. History S 14ZZO amended by No 88 of 2013, s 3 and Sch 5 item 26, by substituting para (b), applicable to an assessment if: (a) the assessment is made on or after 1 July 2013; and (b) in the case of an assessment that relates to an income year or other accounting period: (i) the income year is the 2013-14 income year or a later income year; or (ii) the other accounting period commences on or after 1 July 2013. Para (b) formerly read: (b) the appellant has the burden of proving that: (i) if the taxation decision concerned is an assessment (other than a franking assessment or a starting base assessment) — the assessment is excessive; or (ii) if the taxation decision concerned is a franking assessment or a starting base assessment — the assessment is incorrect; or (iii) in any other case — the taxation decision should not have been made or should have been made differently. S 14ZZO amended by No 88 of 2013, s 3 and Sch 7 item 171, by inserting “or a starting base assessment” after “franking assessment” in paras (b)(i) and (ii), effective 1 July 2012. S 14ZZO amended by No 169 of 2012, s 3 and Sch 3 items 6 and 7, by substituting “a court” for “the Federal Court” and substituting “court” for “Court” in para (a), effective 3 December 2012. S 14ZZO amended by No 88 of 2009, s 3 and Sch 5 item 256, by omitting “appealable” after “the Federal Court against an”, effective 18 September 2009. S 14ZZO inserted by No 216 of 1991.

SECTION 14ZZP ORDER OF COURT ON OBJECTION DECISION 14ZZP Where a court hears an appeal against an objection decision under section 14ZZ, the court may make such order in relation to the decision as it thinks fit, including an order confirming or varying the decision. History S 14ZZP amended by No 169 of 2012, s 3 and Sch 3 items 9 and 10, by substituting “a court” for “the Federal Court” and “the court” for “the Court”, effective 3 December 2012. S 14ZZP amended by No 88 of 2009, s 3 and Sch 5 item 256, by omitting “appealable” after “Federal Court hears an appeal against an”, effective 18 September 2009. S 14ZZP inserted by No 216 of 1991.

SECTION 14ZZQ IMPLEMENTATION OF COURT ORDER IN RESPECT OF OBJECTION DECISION 14ZZQ(1) When the order of the court in relation to the decision becomes final, the Commissioner must, within 60 days, take such action, including amending any assessment or determination concerned, as is necessary to give effect to the decision. History S 14ZZQ(1) amended by No 169 of 2012, s 3 and Sch 3 item 12, by substituting “court” for “Federal Court”, effective 3 December 2012.

14ZZQ(2) For the purposes of subsection (1): (a) if the order is made by the court constituted by a single Judge and no appeal is lodged against the order within the period for lodging an appeal — the order becomes final at the end of the period; and (b) if the order is made by the court constituted other than as mentioned in paragraph (a) and no application for special leave to appeal to the High Court against the order is made within the period of 30 days after the order is made — the order becomes final at the end of the period. History S 14ZZQ(2) amended by No 169 of 2012, s 3 and Sch 3 item 13, by substituting “court” for “Federal Court” in para (a) and “court constituted other than as mentioned in paragraph (a)” for “Full Court of the Federal Court” in para (b), effective 3 December 2012. S 14ZZQ inserted by No 216 of 1991.

SECTION 14ZZR PENDING APPEAL NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS 14ZZR The fact that an appeal is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no appeal were pending. History S 14ZZR amended by No 101 of 2006, s 3 and Sch 5 item 156, by omitting “(other than a registration-type sales tax decision)” after “taxation decision”, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. S 14ZZR inserted by No 216 of 1991.

SECTION 14ZZS TRANSFER OF CERTAIN PROCEEDINGS TO FAMILY COURT 14ZZS(1) If: (a) a proceeding is pending in the Federal Court on an appeal under section 14ZZ in relation to an objection decision; and (b) the taxation decision to which the objection decision relates was made under the Income Tax Assessment Act 1936; the Federal Court may, on the application of a party to the proceeding or on its own initiative, transfer the proceeding to the Family Court. History S 14ZZS(1) amended by No 88 of 2009, s 3 and Sch 5 item 257, by omitting “appealable” before “objection decision” in paras (a) and (b), effective 18 September 2009.

14ZZS(2) Subject to subsection (3), if the proceeding is transferred to the Family Court: (a) the Family Court has jurisdiction to hear and determine the proceeding; and (b) the Family Court also has jurisdiction to hear and determine matters not otherwise within its

jurisdiction (whether because of paragraph (a) or otherwise): (i) that are associated with matters arising in the proceeding; or (ii) that, apart from subsection 32(1) of the Federal Court of Australia Act 1976, the Federal Court would have had jurisdiction to hear and determine in the proceeding; and (c) the Family Court may, in and in relation to the proceeding: (i) grant such remedies; and (ii) make orders of such kinds; and (iii) issue, and direct the issue of, writs of such kinds; as the Federal Court could have granted, made, issued or directed the issue of, as the case may be, in and in relation to the proceeding; and (d) remedies, orders and writs granted, made or issued by the Family Court in and in relation to the proceeding have effect, and may be enforced by the Family Court, as if they had been granted, made or issued by the Federal Court; and (e) appeals lie from judgments of the Family Court given in and in relation to the proceeding as if the judgments were judgments of the Federal Court constituted by a single Judge of that Court, and do not otherwise lie; and (f) subject to paragraphs (a) to (e) (inclusive), this Act, the regulations, the Federal Court of Australia Act 1976, the Rules of the Court made under that Act, and other laws of the Commonwealth, apply in and in relation to the proceeding as if: (i) a reference to the Federal Court (other than in the expression “the Court or a Judge”) included a reference to the Family Court; and (ii) a reference to a Judge of the Federal Court (other than in the expression “the Court or a Judge”) included a reference to a Family Court Judge; and (iii) a reference to the expression “the Court or a Judge” when used in relation to the Federal Court included a reference to a Family Court Judge sitting in Chambers; and (iv) a reference to a Registrar of the Federal Court included a reference to a Registrar of the Family Court; and (v) any other necessary changes were made. 14ZZS(3) If any difficulty arises in the application of paragraphs (2)(c), (d) and (f) in or in relation to a particular proceeding, the Family Court may, on the application of a party to the proceeding or on its own initiative, give such directions, and make such orders, as it considers appropriate to resolve the difficulty. 14ZZS(4) An appeal does not lie from a decision of the Federal Court in relation to the transfer of a proceeding under this Part to the Family Court. History S 14ZZS inserted by No 216 of 1991.

[CCH Note: Pt IVD will be inserted by No 10 of 2019, s 3 and Sch 1 item 15, effective 1 July 2019. The Part will read: PART IVD — PROTECTION FOR WHISTLEBLOWERS SECTION 14ZZT DISCLOSURES QUALIFYING FOR PROTECTION UNDER THIS PART 14ZZT(1) A disclosure of information by an individual (the discloser) qualifies for protection under this Part if: (a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997); and (b) the disclosure is made to the Commissioner; and

(c) the discloser considers that the information may assist the Commissioner to perform his or her functions or duties under a taxation law in relation to the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936) of the entity. 14ZZT(2) A disclosure of information by an individual (the discloser) qualifies for protection under this Part if: (a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997); and (b) the disclosure is made to an eligible recipient in relation to the entity; and (c) the discloser has reasonable grounds to suspect that the information indicates misconduct, or an improper state of affairs or circumstances, in relation to the tax affairs of the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936) of the entity; and (d) the discloser considers that the information may assist the eligible recipient to perform functions or duties in relation to the tax affairs of the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936) of the entity. 14ZZT(3) A disclosure of information by an individual qualifies for protection under this Part if the disclosure is made to a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of this Part. 14ZZT(4) In this section: tax affairs means affairs relating to any tax imposed by or under, or assessed or collected under, a law administered by the Commissioner. Note: There is no requirement for a discloser to identify himself or herself in order for a disclosure to qualify for protection under this Part.

SECTION 14ZZU ELIGIBLE WHISTLEBLOWERS 14ZZU An individual is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997) if the individual is, or has been, any of the following: (a) an officer (within the meaning of the Corporations Act 2001) of the entity; (b) an employee of the entity; (c) an individual who supplies services or goods to the entity (whether paid or unpaid); (d) an employee of a person that supplies services or goods to the entity (whether paid or unpaid); (e) an individual who is an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936) of the entity; (f) a spouse or child of an individual referred to in any of paragraphs (a) to (e); (g) a dependant of an individual referred to in any of paragraphs (a) to (e), or of such an individual’s spouse; (h) an individual prescribed by the regulations for the purposes of this paragraph in relation to the entity. SECTION 14ZZV ELIGIBLE RECIPIENTS 14ZZV(1) Each of the following is an eligible recipient in relation to an entity (within the meaning of the Income Tax Assessment Act 1997): (a) an auditor, or a member of an audit team conducting an audit, of the entity; (b) a registered tax agent or BAS agent (within the meaning of the Tax Agent Services Act 2009) who provides tax agent services (within the meaning of that Act) or BAS services (within the meaning of that Act) to the entity; (c) a person authorised by the entity to receive disclosures that may qualify for protection under

this Part; (d) a person or body prescribed for the purposes of this paragraph in relation to the entity. 14ZZV(2) If the entity is a body corporate, each of the following is an eligible recipient in relation to the entity: (a) a director, secretary or senior manager (within the meaning of the Corporations Act 2001) of the body corporate; (b) any other employee or officer (within the meaning of the Corporations Act 2001) of the body corporate who has functions or duties that relate to the tax affairs (within the meaning of section 14ZZT) of the body corporate. 14ZZV(3) If the entity is a trust, each of the following is an eligible recipient in relation to the entity: (a) a trustee of the trust; (b) a person authorised by a trustee of the trust to receive disclosures that may qualify for protection under this Part. 14ZZV(4) If the entity is a partnership, each of the following is an eligible recipient in relation to the entity: (a) a partner in the partnership; (b) a person authorised by a partner in the partnership to receive disclosures that may qualify for protection under this Part. 14ZZV(5) Subsections (1), (2), (3) and (4) do not limit each other. SECTION 14ZZW CONFIDENTIALITY OF WHISTLEBLOWER’S IDENTITY 14ZZW(1) A person (the first person) commits an offence if: (a) another person (the discloser) makes a disclosure of information (the qualifying disclosure) that qualifies for protection under this Part; and (b) the first person discloses any of the following (the confidential information): (i) the identity of the discloser; (ii) information that is likely to lead to the identification of the discloser; and (c) the confidential information is information that the first person obtained directly or indirectly because of the qualifying disclosure; and (d) the disclosure referred to in paragraph (b) is not authorised under subsection (2). Penalty: Imprisonment for 6 months or 30 penalty units, or both. [CCH Note: S 14ZZW(1) will be amended by No 10 of 2019, s 3 and Sch 1 item 36, by substituting “60 penalty units” for “30 penalty units” in the penalty, applicable in relation to the commission of an offence if the conduct constituting the commission of the offence occurs wholly on or after 1 July 2019. 14ZZW(2) A disclosure referred to in paragraph (1)(b) is authorised under this subsection if it: (a) is made to the Commissioner; or (b) is made to a member of the Australian Federal Police (within the meaning of the Australian Federal Police Act 1979); or (c) is made to a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of this Part; or (d) is made to a person or body prescribed by the regulations for the purposes of this paragraph; or (e) is made with the consent of the discloser. 14ZZW(3) Subsection (1) does not apply if:

(a) the disclosure referred to in paragraph (1)(b): (i) is not of the identity of the discloser; and (ii) is reasonably necessary for the purposes of investigating misconduct, or an improper state of affairs or circumstances, to which the qualifying disclosure relates; and (b) the first person takes all reasonable steps to reduce the risk that the discloser will be identified as a result of the disclosure referred to in paragraph (1)(b). Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code.

SECTION 14ZZX DISCLOSURE THAT QUALIFIES FOR PROTECTION NOT ACTIONABLE ETC. 14ZZX(1) If a person makes a disclosure that qualifies for protection under this Part: (a) the person is not subject to any civil, criminal or administrative liability (including disciplinary action) for making the disclosure; and (b) no contractual or other remedy may be enforced, and no contractual or other right may be exercised, against the person on the basis of the disclosure; and (c) if the disclosure was a disclosure of information to the Commissioner — the information is not admissible in evidence against the person in criminal proceedings or in proceedings for the imposition of a penalty, other than proceedings in respect of the falsity of the information. Note: Except as provided for by paragraph (c), this subsection does not prevent the person being subject to any civil, criminal or administrative liability for conduct of the person that is revealed by the disclosure.

14ZZX(2) Without limiting subsection (1): (a) the person has qualified privilege in respect of the disclosure; and (b) a contract to which the person is a party may not be terminated on the basis that the disclosure constitutes a breach of the contract. SECTION 14ZZY VICTIMISATION PROHIBITED Actually causing detriment to another person 14ZZY(1) A person (the first person) commits an offence if: (a) the first person engages in conduct; and (b) the first person’s conduct causes any detriment to another person (the second person); and (c) when the first person engages in the conduct, the first person believes or suspects that the second person or any other person made, may have made, proposes to make or could make a disclosure that qualifies for protection under this Part; and (d) the belief or suspicion referred to in paragraph (c) is the reason, or part of the reason, for the conduct. Penalty: Imprisonment for 2 years or 120 penalty units, or both. [CCH Note: S 14ZZY(1) will be amended by No 10 of 2019, s 3 and Sch 1 item 37, by substituting “240 penalty units” for “120 penalty units” in the penalty, applicable in relation to the commission of an offence if the conduct constituting the commission of the offence occurs wholly on or after 1 July 2019. Threatening to cause detriment to another person 14ZZY(2) A person (the first person) commits an offence if: (a) the first person makes to another person (the second person) a threat to cause any detriment to the second person or to a third person; and (b) the first person: (i) intends the second person to fear that the threat will be carried out; or

(ii) is reckless as to causing the second person to fear that the threat will be carried out; and (c) the first person makes the threat because a person: (i) makes a disclosure that qualifies for protection under this Part; or (ii) may make a disclosure that would qualify for protection under this Part. Penalty: Imprisonment for 2 years or 120 penalty units, or both. [CCH Note: S 14ZZY(2) will be amended by No 10 of 2019, s 3 and Sch 1 item 37, by substituting “240 penalty units” for “120 penalty units” in the penalty, applicable in relation to the commission of an offence if the conduct constituting the commission of the offence occurs wholly on or after 1 July 2019. Threats 14ZZY(3) For the purposes of subsection (2), a threat may be: (a) express or implied; or (b) conditional or unconditional. 14ZZY(4) In a prosecution for an offence against subsection (2), it is not necessary to prove that the person threatened actually feared that the threat would be carried out. SECTION 14ZZZ COMPENSATION AND OTHER REMEDIES — CIRCUMSTANCES IN WHICH AN ORDER MAY BE MADE 14ZZZ(1) A court may make an order under section 14ZZZA in relation to a person (the first person) if: (a) the first person engages in conduct (detrimental conduct) that: (i) causes any detriment to another person (the second person); or (ii) constitutes the making of a threat to cause any such detriment to another person (the second person); and (b) when the first person engages in the detrimental conduct, the first person believes or suspects that the second person or any other person made, may have made, proposes to make or could make a disclosure that qualifies for protection under this Part; and (c) the belief or suspicion referred to in paragraph (b) is the reason, or part of the reason, for the detrimental conduct. 14ZZZ(2) A court may make an order under section 14ZZZA in relation to a person (the first person) if: (a) the first person is or was an officer (within the meaning of the Corporations Act 2001) or employee of a body corporate; and (b) paragraphs (1)(a), (b) and (c) of this section apply to the body corporate because of detrimental conduct engaged in by the body corporate; and (c) the first person: (i) aided, abetted, counselled or procured the detrimental conduct; or (ii) induced, whether by threats or promises or otherwise, the detrimental conduct; or (iii) was in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the detrimental conduct; or (iv) conspired with others to effect the detrimental conduct. 14ZZZ(2A) A court may make an order under section 14ZZZA in relation to a person (the first person) that is a body corporate if: (a) another person (the third person) engages in conduct (detrimental conduct) that: (i) causes any detriment to a person (the second person) other than the first person or the

third person; or (ii) constitutes the making of a threat to cause any such detriment to a person (the second person) other than the first person or the third person; and (b) when the third person engages in the detrimental conduct, the third person believes or suspects that the second person or any other person made, may have made, proposes to make or could make a disclosure that qualifies for protection under this Part; and (c) the belief or suspicion referred to in paragraph (b) is the reason, or part of the reason, for the detrimental conduct; and (d) the first person is under a duty to prevent the third person engaging in the detrimental conduct, or a duty to take reasonable steps to ensure that the third person does not engage in the detrimental conduct; and (e) the first person fails in part or whole to fulfil that duty. Burden of proof 14ZZZ(2B) In proceedings where a person seeks an order under section 14ZZZA in relation to another person: (a) the person seeking the order bears the onus of adducing or pointing to evidence that suggests a reasonable possibility of the matters in: (i) if subsection (1) of this section applies — paragraph (1)(a); or (ii) if subsection (2) of this section applies — paragraph (1)(a), as mentioned in paragraph (2)(b); or (iii) if subsection (2A) of this section applies — paragraphs (2A)(a) and (d); and (b) if that onus is discharged — the other person bears the onus of proving that the claim is not made out. Threats 14ZZZ(3) For the purposes of this section, a threat may be: (a) express or implied; or (b) conditional or unconditional. 14ZZZ(4) In proceedings for the purposes of section 14ZZZA, it is not necessary to prove that the person threatened actually feared that the threat would be carried out. SECTION 14ZZZAA DETRIMENT 14ZZZAA In sections 14ZZY and 14ZZZ, detriment includes (without limitation) any of the following: (a) dismissal of an employee; (b) injury of an employee in his or her employment; (c) alteration of an employee’s position or duties to his or her disadvantage; (d) discrimination between an employee and other employees of the same employer; (e) harassment or intimidation of a person; (f) harm or injury to a person, including psychological harm; (g) damage to a person’s property; (h) damage to a person’s reputation; (i) damage to a person’s business or financial position; (j) any other damage to a person. SECTION 14ZZZA COMPENSATION AND OTHER REMEDIES — ORDERS THAT MAY BE MADE

14ZZZA(1) For the purposes of subsections 14ZZZ(1), (2) and (2A), a court may make any of the following orders: (a) an order requiring the first person to compensate the second person, or any other person, for loss, damage or injury suffered as a result of the detrimental conduct; (b) if the court is satisfied that the first person engaged in the detrimental conduct in connection with the first person’s position as an employee: (i) an order requiring the first person to compensate the second person, or any other person, for a part of loss, damage or injury as a result of the detrimental conduct, and an order requiring the first person’s employer to compensate the second person, or any other person, for a part of loss, damage or injury as a result of the detrimental conduct; or (ii) an order requiring the first person and the first person’s employer jointly to compensate the second person, or any other person, for loss, damage or injury suffered as a result of the detrimental conduct; or (iii) an order requiring the first person’s employer to compensate the second person, or any other person, for loss, damage or injury as a result of the detrimental conduct; (c) an order granting an injunction, on such terms as the court thinks appropriate, to prevent, stop or remedy the effects of the detrimental conduct; (d) an order requiring the first person to apologise to the second person, or any other person, for engaging in the detrimental conduct; (e) if the second person is or was employed in a particular position and the detrimental conduct wholly or partly consists, or consisted, of the termination, or purported termination, of the second person’s employment — an order that the second person be reinstated in that position or a position at a comparable level; (f) if the court thinks it is appropriate — an order requiring the first person to pay exemplary damages to the second person, or any other person; (g) any other order the court thinks appropriate. 14ZZZA(2) If the detrimental conduct wholly or partly consists, or consisted, of terminating or purporting to terminate a person’s employment (including detrimental conduct that forces or forced the person to resign), the court must, in making an order mentioned in paragraph (1)(a) or (b), consider the period, if any, the person is likely to be without employment as a result of the detrimental conduct. This subsection does not limit any other matter the court may consider. 14ZZZA(3) In deciding whether to make an order under paragraph (1)(b) in relation to the first person’s employer, the court may have regard to the following: (a) whether the employer took reasonable precautions, and exercised due diligence, to avoid the detrimental conduct; (b) if the employer has a policy dealing with any or all of the matters referred to in subsection 1317AI(5) of the Corporations Act 2001 (whether or not section 1317AI of that Act requires the employer to have such a policy) — the extent to which the employer gave effect to that policy; (c) any duty that the employer was under to prevent the detrimental conduct, or to take reasonable steps to ensure that the detrimental conduct was not engaged in. 14ZZZA(4) If the court makes an order under subparagraph (1)(b)(ii), the first person and the first person’s employer are jointly and severally liable to pay the compensation concerned. SECTION 14ZZZB IDENTIFYING INFORMATION NOT TO BE DISCLOSED ETC. TO COURTS OR TRIBUNALS 14ZZZB If a person (the discloser) makes a disclosure of information that qualifies for protection under this Part, the discloser or any other person is not to be required: (a) to disclose to a court or tribunal:

(i) the identity of the discloser; or (ii) information that is likely to lead to the identification of the discloser; or (b) to produce to a court or tribunal a document containing: (i) the identity of the discloser; or (ii) information that is likely to lead to the identification of the discloser; except where: (c) it is necessary to do so for the purposes of giving effect to this Part; or (d) the court or tribunal thinks it necessary in the interests of justice to do so. Note: A discloser may also be able to apply to the court or tribunal, in accordance with the rules of the court or tribunal, for an order protecting the discloser’s identity.

SECTION 14ZZZC COSTS ONLY IF PROCEEDINGS INSTITUTED VEXATIOUSLY ETC. 14ZZZC(1) This section applies to a proceeding (including an appeal) in a court in relation to a matter arising under section 14ZZZA in which a person (the claimant) is seeking an order under subsection 14ZZZA(1). 14ZZZC(2) The claimant must not be ordered by the court to pay costs incurred by another party to the proceedings, except in accordance with subsection (3) of this section. 14ZZZC(3) The claimant may be ordered to pay the costs only if: (a) the court is satisfied that the claimant instituted the proceedings vexatiously or without reasonable cause; or (b) the court is satisfied that the claimant’s unreasonable act or omission caused the other party to incur the costs. SECTION 14ZZZD INTERACTION BETWEEN CIVIL PROCEEDINGS AND CRIMINAL OFFENCES 14ZZZD To avoid doubt, a person may bring civil proceedings under section 14ZZZA in relation to conduct even if a prosecution for a criminal offence against section 14ZZY in relation to the conduct has not been brought, or cannot be brought. SECTION 14ZZZE COMPENSATION FOR ACQUISITION OF PROPERTY 14ZZZE(1) If the operation of this Part would result in an acquisition of property (within the meaning of paragraph 51(xxxi) of the Constitution) from a person otherwise than on just terms (within the meaning of that paragraph), the Commonwealth is liable to pay a reasonable amount of compensation to the person. 14ZZZE(2) If the Commonwealth and the person do not agree on the amount of the compensation, the person may institute proceedings in the Federal Court of Australia or the Supreme Court of a State or Territory for the recovery from the Commonwealth of such reasonable amount of compensation as the court determines. 14ZZZE(3) Payments under this section are to be made out of money appropriated by the Parliament by another Act. 14ZZZE(4) To avoid doubt, section 16 does not apply to a payment under this section. No 10 of 2019, s 3 and Sch 1 item 16 contains the following application provision: 16 Application 16 The amendments made by this Part apply in relation to disclosures that: (a) are made at or after 1 July 2019 (the commencement time); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.] …

Schedule 1 — Collection and recovery of income tax and other liabilities History Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA. …

Part 2-5 — Pay as you go (PAYG) withholding …

Division 14 — Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner History Div 14 heading substituted by No 23 of 2018, s 3 and Sch 5 item 12, effective 1 April 2018. For application provisions, see note under Subdiv 14-E heading. The heading formerly read: Division 14 — Non-cash benefits, and accruing gains, for which amounts must be paid to the Commissioner Div 14 heading substituted by No 101 of 2006, s 3 and Sch 2 item 951, effective 14 September 2006. The heading formerly read: Division 14 — Non-cash benefits for which amounts must be paid to the Commissioner Div 14 applies to a non-cash benefit provided on or after 1 July 2000.

…

Subdivision 14-E — GST payable on taxable supplies of certain real property History Subdiv 14-E inserted by No 23 of 2018, s 3 and Sch 5 item 1, effective 1 April 2018. No 23 of 2018, s 3 and Sch 5 Pt 3 contains the following application provision: Part 3 — Application of amendments 26 General rule The amendments made by this Schedule apply in relation to supplies for which any of the consideration (other than consideration provided as a deposit) is first provided on or after 1 July 2018, whether a contract for the supply was entered into before, on or after the commencement of this Schedule. 27 Existing contracts Despite item 26, if a contract for a supply was entered into before 1 July 2018, the amendments made by this Schedule do not apply in relation to the supply if consideration for the supply (other than consideration provided as a deposit) is first provided before 1 July 2020. 28 Existing property development arrangements If: (a) an arrangement entered into before 1 July 2018 between: (i) an entity (the supplier) making a taxable supply that is, or includes, a supply to which subsection 14-250(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Schedule applies; and (ii) one or more entities (not including the entity to which the supply is made), at least one of whom is supplying (or is to supply) development services in relation to the real property to which the supply relates; deals with the distribution, between the parties to the arrangement, of the consideration for the supply; and (b) under the arrangement: (i) an amount is to be distributed to the supplier for the payment of the supplier’s liability to GST for the supply (less any relevant entitlements to input tax credits); or (ii) distributions of the consideration, between the parties, are to be adjusted to take into account that liability; and (c) were that amount to be distributed under the arrangement, or were the distributions to be so adjusted, the parties would not be in the same position as they would be if an amount were not payable, under section 14-250 in that Schedule as so amended, in relation to the supply; and (d) a payment has been made under that section in relation to the supply; the amount of the payment is taken, for the purposes of the arrangement, to have been received by the supplier in relation to the supply.

Table of sections 14-250

Recipients of certain taxable supplies of real property must pay amounts to Commissioner

14-255

Notification by suppliers of residential premises etc.

14-250 Recipients of certain taxable supplies of real property must pay amounts to Commissioner Liability to pay an amount (1) You must pay to the Commissioner an amount if: (a) you are the recipient (within the meaning of the *GST Act) of a *taxable supply that is, or includes, a *supply to which subsection (2) applies; and (b) in a case where the supply is a supply of *potential residential land — either: (i) you are not registered (within the meaning of that Act); or (ii) you do not acquire the thing supplied for a *creditable purpose. (2) This subsection applies to a *supply, by way of sale or long-term lease (within the meaning of the *GST Act), of: (a) *new residential premises that: (i) have not been created through *substantial renovations of a building; and (ii) are not *commercial residential premises; or (b) *potential residential land that: (i) is included in a *property subdivision plan; and (ii) does not contain any building that is in use for a commercial purpose; other than a supply that is of a kind determined by the Commissioner under subsection (3). (3) The Commissioner may, by legislative instrument, determine that subsection (2) does not apply to a kind of *supply specified in the determination.

When the amount must be paid (4) You must pay the amount on or before: (a) the day on which: (i) any of the *consideration for the *supply (other than consideration provided as a deposit) is first provided; or (ii) if the supplier is your *associate, and the supply is without consideration — the supply is made; or (b) if a determination under subsection (5) applies — the day provided under that determination. (5) The Commissioner may determine, by legislative instrument, circumstances in which amounts under this section are to be paid on or before the day provided under the determination. The determination may provide for amounts to be paid in instalments.

The amount to be paid (6) The amount to be paid to the Commissioner is an amount equal to: (a) if the *margin scheme applies to the *supply: (i) the percentage, of the amount provided under subsection (7), determined by the Minister under subsection (8); or (ii) if there is no such determination — 7% of the amount provided under subsection (7); or

(b) otherwise — 1/11 of the amount provided under subsection (7). (7) For the purposes of paragraphs (6)(a) and (b), the amount is: (a) if the contract for the *supply specifies an amount (the contract price) that is the *price for the supply, subject to normal adjustments that apply on completion of transactions of that kind — that contract price; or (b) otherwise — the *price for the supply. (8) The Minister may, by legislative instrument, determine a percentage exceeding 7%, but not exceeding 9%, for the purposes of subparagraph (6)(a)(i). (9) Despite subsection (6), if: (a) the supplier is your *associate; and (b) the *supply is without *consideration or is for consideration that is less than the *GST inclusive market value; the amount to be paid to the Commissioner is an amount equal to 10% of the *GST exclusive market value (within the meaning of the *GST Act) of the supply. (10) Despite subsections (6) and (9), if: (a) the *supply does not consist solely of one or more supplies to which subsection (2) applies; and (b) it is practicable to ascertain, at the time any of the *consideration for the supply (other than consideration provided as a deposit) is first provided, the amount (the reduced amount) of the amount provided under subsection (6) or (9) that relates to supplies to which subsection (2) applies; the amount provided under subsection (6) or (9) is taken (other than for the purposes of this subsection) to be the reduced amount.

Multiple recipients (11) If there is more than one recipient (within the meaning of the *GST Act) of the *supply (the original supply): (a) treat each recipient as being the recipient of a separate supply; and (b) treat the amount under subsection (6), (9) or (10) (as the case requires) for such a separate supply as being the same proportion of that amount for the original supply, as the proportion of the original supply that is constituted by that separate supply. Treat recipients who are joint tenants as a single recipient for the purposes of this subsection. History S 14-250 inserted by No 23 of 2018, s 3 and Sch 5 item 1, effective 1 April 2018. For application provisions, see note under Subdiv 14-E heading.

14-255 Notification by suppliers of residential premises etc. (1) You must not make a *supply, by way of sale or long-term lease (within the meaning of the *GST Act), of *residential premises or of *potential residential land to another entity unless, before making the supply, you have given to the other entity a written notice stating: (a) whether the other entity will be required to make a payment under section 14-250 in relation to the supply; and (b) if the other entity will be required to make such a payment in relation to the supply: (i) your name and *ABN; and (ii) the amount that the other entity will be required to pay to the Commissioner under section 14250 in relation to the supply; and

(iii) when the other entity will be required to pay that amount; and (iv) if some or all of the *consideration for the supply will not be expressed as an amount of *money — the *GST inclusive market value of so much of the consideration as will not be expressed as an amount of money; and (v) such other matters as are specified in the regulations. (2) However, subsection (1): (a) does not apply to a supply of *commercial residential premises; and (b) does not apply to a supply of *potential residential land to another entity if the other entity: (i) is registered (within the meaning of the *GST Act); and (ii) acquires the land for a *creditable purpose. (3) To avoid doubt, a failure to comply with subsection (1) does not affect the other entity’s obligation to make a payment under section 14-250.

Strict liability offence (4) You must not fail to give a notice required under this section. Penalty: 100 penalty units. (5) An offence against subsection (4) is a strict liability offence. Note: For strict liability, see section 6.1 of the Criminal Code.

Administrative penalty (6) You are liable to pay the Commissioner a penalty of 100 penalty units if you fail to give a notice required under this section. Note: Division 298 contains machinery provisions for administrative penalties.

(7) However, you are not liable to a penalty for failing to meet the requirements of paragraph (1)(b) in relation to a supply if, at the time you gave the notice, you reasonably believed that you were not required to meet those requirements in relation to that supply. History S 14-255 inserted by No 23 of 2018, s 3 and Sch 5 item 1, effective 1 April 2018. For application provisions, see note under Subdiv 14-E heading.

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Part 3-10 — Indirect taxes History Pt 3-10 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Division 105 — General rules for indirect taxes History Div 105 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of Subdivisions Guide to Division 105 105-A

(Repealed by No 39 of 2012)

105-B

(Repealed by No 39 of 2012)

105-C

Limits on credits, refunds and recovering amounts

105-D

General interest charge and penalties

105-E

(Repealed by No 39 of 2012)

105-F

Indirect tax refund schemes

105-G

Other administrative provisions

Guide to Division 105 105-1 What this Division is about This Division contains rules relating to the administration of the indirect tax laws. Note 1: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112. Note 2: For assessment of assessable amounts under indirect tax laws, see Division 155.

The rules in this Division deal with the following: (a) (Repealed by No 39 of 2012) (b) (Repealed by No 39 of 2012) (c) limits on credits, refunds and recovering amounts; (d) (Repealed by No 74 of 2010) (e) the effect of not passing on refunds of overpaid amounts; (f) charges and penalties; (g) (Repealed by No 39 of 2012) (h) refunding indirect tax because of Australia’s international obligations; (i) requirements for notifications.

History

S 105-1 amended by No 39 of 2012, s 3 and Sch 1 item 257, by repealing para (a) and (b), effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Para (a) and (b) formerly read: (a) how assessments are made or amended and their effect; (b) review of assessments; S 105-1 amended by No 70 of 2015, s 3 and Sch 6 item 52, by omitting “your address for service of documents and” before “requirements” from para (i), applicable on and after 1 July 2015. S 105-1 amended by No 39 of 2012, s 3 and Sch 1 items 200 and 201, by substituting notes 1 and 2 for the note and repealing para (g), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. The note and para (g) formerly read: Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.

(g) the evidentiary effect of official indirect tax documents; S 105-1 amended by No 74 of 2010, s 3 and Sch 2 item 22, by repealing para (d), effective 1 July 2010. For transitional provision, see history note under s 105-60. Para (d) formerly read: (d) the effect of relying on a ruling; S 105-1 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Subdivision 105-A — Assessments History Subdiv 105-A repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Subdiv 105-A inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-3 Application of Subdivision 105-3 (Repealed by No 39 of 2012) History S 105-3 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-3 formerly read: 105-3 Application of Subdivision 105-3 This Subdivision applies to: (a) *tax periods, and *fuel tax return periods, starting before 1 July 2012; and (b) *indirect tax payable by you on an importation of goods, if: (i) the indirect tax does not relate to any tax periods; and (ii) the liability to pay the indirect tax arose before 1 July 2012. Note: This Subdivision will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.

S 105-3 inserted by No 39 of 2012, s 3 and Sch 1 item 233, effective 1 July 2012.

105-5 Commissioner may make assessment of indirect tax 105-5 (Repealed by No 39 of 2012) History S 105-5 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-5 formerly read: 105-5 Commissioner may make assessment of indirect tax (1) The Commissioner may at any time make an assessment of:

(a) your *net amount, or any part of your net amount, for a *tax period; or (b) your *net fuel amount, or any part of your net fuel amount, for a tax period or *fuel tax return period. (2) The Commissioner may at any time make an assessment of the amount of *indirect tax payable by you on an importation of goods. (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the *tax period, *fuel tax return period or importation concerned. Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105-B.

S 105-5 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-10 Request for assessment 105-10 (Repealed by No 39 of 2012) History S 105-10 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-10 formerly read: 105-10 Request for assessment (1) You may request the Commissioner in the *approved form to make an assessment of: (a) your *net amount for a *tax period; or (b) your *net fuel amount for a tax period or *fuel tax return period; or (c) an amount of *indirect tax payable by you on an importation of goods. (2) The Commissioner must comply with the request if it is made within: (a) 4 years after: (i) the end of the *tax period or *fuel tax return period; or (ii) the importation; or (b) such further period as the Commissioner allows. S 105-10 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-15 Indirect tax liabilities do not depend on assessment 105-15 (Repealed by No 39 of 2012) History S 105-15 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-15 formerly read: 105-15 Indirect tax liabilities do not depend on assessment (1) Your liability to pay *indirect tax or a *net fuel amount, and the time by which a *net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision. (2) The Commissioner’s obligation to pay: (a) a *net amount under section 35-5 of the *GST Act; or (b) a *net fuel amount under section 61-5 of the Fuel Tax Act 2006; and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision. Note: However, a notice of assessment can be used as evidence of liability: see section 105-100.

S 105-15 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-20 Commissioner must give notice of the assessment 105-20 (Repealed by No 39 of 2012) History

S 105-20 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-20 formerly read: 105-20 Commissioner must give notice of the assessment (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment. (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your *GST returns electronically. S 105-20 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-25 Amendment of assessment 105-25 (Repealed by No 39 of 2012) History S 105-25 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-25 formerly read: 105-25 Amendment of assessment 105-25 The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any *indirect tax law. Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105-50 and 105-55. Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105-B.

S 105-25 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006. History S 105-25 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-30 Later assessment prevails in case of inconsistency 105-30 (Repealed by No 39 of 2012) History S 105-30 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-30 formerly read: SECTION 105-30 LATER ASSESSMENT PREVAILS IN CASE OF INCONSISTENCY 105-30 If there is an inconsistency between assessments that relate to the same *tax period, *fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency. S 105-30 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Subdivision 105-B — Review of indirect tax decisions History Subdiv 105-B repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Subdiv 105-B inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-40 Reviewable indirect tax decisions 105-40 (Repealed by No 39 of 2012)

History S 105-40 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-40 formerly read: 105-40 Reviewable indirect tax decisions 105-40(1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a *reviewable indirect tax decision relating to you. 105-40(2) A decision under section 105-5 or 105-25 involving an assessment of a *net amount, a *net fuel amount or an amount of *indirect tax is a reviewable indirect tax decision. Note: This Subdivision will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.

S 105-40 amended by No 39 of 2012, s 3 and Sch 1 item 234, by inserting the note, effective 1 July 2012. S 105-40 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006. No 73 of 2006, s 3 and Sch 5 item 57 contains the following application provision: (1) Section 105-40 in Schedule 1 to the Taxation Administration Act 1953 applies to: (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or (b) a reviewable indirect tax decision (within the meaning of section 105-40 in that Schedule) made after the commencement of this item [CCH Note: the item commenced 1 July 2006].

Subdivision 105-C — Limits on credits, refunds and recovering amounts History Subdiv 105-C inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of sections 105-50 (Repealed by No 39 of 2012) 105-55 (Repealed by No 39 of 2012) 105-60 (Repealed by No 74 of 2010) 105-65 (Repealed by 34 of 2014)

105-50 Time limit on recovery by the Commissioner 105-50 (Repealed by No 39 of 2012) History S 105-50 repealed by No 39 of 2012, s 3 and Sch 1 item 259, effective 1 January 2017, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-50 formerly read: 105-50 Time limit on recovery by the Commissioner (1) Any unpaid *net amount, *net fuel amount or amount of *indirect tax (together with any relevant *general interest charge under this Act) ceases to be payable 4 years after it became payable by you. S 105-50(1) amended by No 91 of 2008, s 3 and Sch 2 items 2 to 4, by inserting the subsection (1) number, substituting “this Act” for “section 105-80”, and omitting all the words after “it became payable by you”, effective 1 July 2008. Act No 91 of 2008, s 3 and Sch 2 item 16 contains the following application provision: 16 Application (1) The amendments made to section 105-50 of Schedule 1 to the Taxation Administration Act 1953 by this Schedule apply in relation to an amount that: (a) is: (i) an unpaid net amount, net fuel amount or amount of indirect tax of a kind referred to in subsection 105-50(1) of Schedule 1 to that Act as amended by this Schedule; or (ii) an amount of excess of a kind referred to in subsection 105-50(2) of Schedule 1 to that Act as amended by this Schedule; or (iii) an amount of any relevant general interest charge under that Act that relates to an amount referred to in subparagraph (i) or (ii); and (b) became payable by you before the commencement of this Schedule [1 July 2008];

unless, before that commencement [1 July 2008], the Commissioner notified you in writing that the amount was payable. … (3) To avoid doubt, this item does not prevent amendments made by this Schedule from applying to amounts that become payable, or entitlements that arise, on or after the commencement of this Schedule [1 July 2008]. The words after “it became payable by you” formerly read: unless: (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.

(2) If: (a) an amount was paid to you, or applied under Division 3 of Part IIB of this Act, as: (i) a refund in relation to a *net amount, *net fuel amount or amount of *indirect tax; or (ii) an amount of indirect tax that was overpaid or wrongly paid; and (b) that amount exceeded the amount (if any) that you were entitled to be paid, or to have applied under Division 3 of Part IIB of this Act; the amount of the excess (together with any relevant *general interest charge under this Act) ceases to be payable 4 years after it became payable by you. S 105-50(2) inserted by No 91 of 2008, s 3 and Sch 2 item 5, effective 1 July 2008. For further application provision, see the history note under s 105-50(1).

(3) However, subsection (1) does not apply to an amount, and subsection (2) does not apply to an amount of an excess, if: (a) within those 4 years the Commissioner has required payment of the amount or the amount of excess by giving a notice to you; or (b) the Commissioner is satisfied that: (i) the payment of the amount was avoided by fraud or evaded; or (ii) the payment of the amount of excess, or its application under Division 3 of Part IIB of this Act, was brought about by fraud or evasion. S 105-50(3) inserted by No 91 of 2008, s 3 and Sch 2 item 5, effective 1 July 2008. For further application provision, see the history note under s 105-50(1).

Sunsetting provision (4) This section applies in relation to payments and refunds that: (a) relate to *tax periods, and *fuel tax return periods, that start before 1 July 2012; or (b) do not relate to any tax periods or fuel tax return periods, but relate to liabilities or entitlements that arose before 1 July 2012. Note: This section will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012. S 105-50(4) inserted by No 39 of 2012, s 3 and Sch 1 item 235, effective 1 July 2012.

S 105-50 inserted by No 73 of 2006, s 3 and Sch 5 item 41, applicable to a decision made before or after 1 July 2006.

105-55 Time limit on refunds etc. from the Commissioner 105-55 (Repealed by No 39 of 2012) History S 105-55 repealed by No 39 of 2012, s 3 and Sch 1 item 259, effective 1 January 2017, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-55 formerly read: 105-55 Time limit on refunds etc. from the Commissioner (1) You are not entitled to a refund, other payment or credit to which this subsection applies in respect of a *tax period or importation unless: (a) within 4 years after: (i) the end of the tax period; or (ii) the importation; as the case requires, you notify the Commissioner (in a *GST return or otherwise) that you are entitled to the refund, other payment or credit; or (b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund, other payment or credit; or (c) in the case of a credit — the credit is taken into account in working out:

(i) a *net amount or *net fuel amount that the Commissioner may recover from you only because of subparagraph 105-50(3)(b) (i); or (ii) an amount of excess referred to in subsection 105-50(2) that the Commissioner may recover from you only because of subparagraph 105-50(3)(b)(ii). Note: Division 93 of the GST Act puts a time limit on your entitlement to an input tax credit. Division 47 of the Fuel Tax Act 2006 puts a time limit on your entitlement to a fuel tax credit. S 105-55(1) amended by No 20 of 2010, s 3 and Sch 1 item 15, by inserting the note at the end, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b). S 105-55(1) amended by No 91 of 2008, s 3 and Sch 2 items 7 to 9, by substituting “, other payment or credit” for “or credit” (first occurring), substituting “, other payment or credit” for “or credit” in paras (a) and (b), and substituting para (c), effective 1 July 2008. Act No 91 of 2008, s 3 and Sch 2 item 16 contains the following application provision: 16 Application … (2) The amendments made to section 105-55 of Schedule 1 to the Taxation Administration Act 1953 by this Schedule apply in relation to a refund, other payment or credit: (a) that is of a kind referred to in subsection 105-55(1) or (3) of Schedule 1 to that Act as amended by this Schedule; and (b) to which you became entitled before the commencement of this Schedule [1 July 2008]; unless, before that commencement [1 July 2008], you notified the Commissioner in writing, or the Commissioner notified you in writing, that you were entitled to the refund, other payment or credit. (3) To avoid doubt, this item does not prevent amendments made by this Schedule from applying to amounts that become payable, or entitlements that arise, on or after the commencement of this Schedule [1 July 2008]. Para (c) formerly read: (c) in the case of a credit — the credit is taken into account in working out a *net amount or *net fuel amount that the Commissioner may recover from you only because of paragraph 105-50(b).

(2) Subsection (1) applies to: (a) a refund in relation to a *net amount or *net fuel amount in respect of a particular *tax period; or (aa) another payment that represents some or all of an amount: (i) that you paid as an amount of *indirect tax payable by you in respect of a particular tax period; and (ii) that exceeded the amount (if any) of such tax that you were liable to pay in respect of that tax period; or (b) an *input tax credit or *fuel tax credit that is attributable to a particular tax period; or (c) a *wine tax credit the amount of which could have been included in a reduction of your *net amount for a tax period under section 21-15 of the *Wine Tax Act; or (d) a refund of an amount of *indirect tax relating to an importation. S 105-55(2) amended by No 91 of 2008, s 3 and Sch 2 item 10, by substituting paras (a) and (aa) for para (a), effective 1 July 2008. For further application provision, see the history note under s 105-55(1). Para (a) formerly read: (a) a refund under section 35-5 of the *GST Act or section 61-5 of the Fuel Tax Act 2006 in respect of a particular *tax period; or

(2A) A request by you to the Commissioner to treat a document as a *tax invoice for the purposes of attributing a credit to a *tax period is taken to be a notification, for the purposes of paragraph (1)(a), of your entitlement to the credit if: (a) you made the request within the 4 year period referred to in that paragraph in relation to the credit; and (b) the Commissioner agrees to the request (whether or not within that period). S 105-55(2A) inserted by No 20 of 2010, s 3 and Sch 1 item 16, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in: (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or (b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or (c) amendments of: (i) GST returns referred to in paragraph (a); or (ii) assessments referred to in paragraph (b).

Fuel tax — non-business taxpayers (3) If you are neither *registered for GST nor *required to be registered for GST, you are not entitled to a refund, other payment or *fuel tax credit to which this subsection applies in respect of a *fuel tax return period, acquisition, manufacture or importation unless:

(a) within 4 years after: (i) the end of the fuel tax return period; or (ii) the acquisition, manufacture or importation; (as the case requires) you notify the Commissioner that you are entitled to the refund, other payment or credit; or (b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund, other payment or credit; or (c) in the case of a fuel tax credit — the credit is taken into account in working out: (i) a *net fuel amount that the Commissioner may recover from you only because of subparagraph 105-50(3)(b)(i); or (ii) an amount of excess referred to in subsection 105-50(2) that the Commissioner may recover from you only because of subparagraph 105-50(3)(b)(ii). Note: Division 47 of the Fuel Tax Act 2006 puts a time limit on your entitlement to a fuel tax credit. S 105-55(3) amended by No 20 of 2010, s 3 and Sch 1 item 18, by inserting the note at the end, applicable, and taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in: (a) returns given to the Commissioner under section 61-15 of the Fuel Tax Act 2006 on or after 1 July 2010; or (b) amendments of such returns. S 105-55(3) amended by No 91 of 2008, s 3 and Sch 2 items 11 to 13, by inserting “, other payment” after “a refund”, inserting “, other payment” after “the refund” in paras (a) and (b), and substituting para (c), effective 1 July 2008. For further application provision, see the history note under s 105-55(1). Para (c) formerly read: (c) in the case of a fuel tax credit — the credit is taken into account in working out a *net fuel amount that the Commissioner may recover from you only because of paragraph 105-50(b).

(4) Subsection (3) applies to: (a) a refund in relation to a *net fuel amount attributable to a *fuel tax return period; or (b) a *fuel tax credit for *taxable fuel that you acquire, manufacture or import. S 105-55(4) amended by No 91 of 2008, s 3 and Sch 2 item 14, by substituting “in relation to” for “, under section 61-5 of the Fuel Tax Act 2006, of”, effective 1 July 2008. For further application provision, see the history note under s 105-55(1).

(5) To avoid doubt, if, under subsection (3), you are not entitled to a *fuel tax credit, then you are not entitled to a refund or other payment in relation to the credit. S 105-55(5) amended by No 91 of 2008, s 3 and Sch 2 item 15, by substituting “or other payment” for “under section 61-5 of the Fuel Tax Act 2006”, effective 1 July 2008. For further application provision, see the history note under s 105-55(1).

Sunsetting provision (6) This section applies in relation to payments and refunds that: (a) relate to *tax periods, and *fuel tax return periods, that start before 1 July 2012; or (b) do not relate to any tax periods, or fuel tax return periods, but relate to liabilities or entitlements that arose before 1 July 2012. Note: This section will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012. S 105-55(6) inserted by No 39 of 2012, s 3 and Sch 1 item 236, effective 1 July 2012.

S 105-55 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law) 105-60 (Repealed by No 74 of 2010) History S 105-60 repealed by No 74 of 2010, s 3 and Sch 2 item 23, effective 1 July 2010. No 74 of 2010, s 3 and Sch 2 item 46 contains the following transitional provision: 46 Transitional provision Interpretation (1) In this item: indirect tax ruling has the meaning given by the Income Tax Assessment Act 1997, as in force just before 1 July 2010. private indirect tax ruling has the meaning given by the Income Tax Assessment Act 1997, as in force just before 1 July 2010.

Rulings (2) A private indirect tax ruling that is in force just before 1 July 2010 has effect, from 1 July 2010, as if it had been made under Division 359 in Schedule 1 to the Taxation Administration Act 1953, as amended. (3) An indirect tax ruling that: (a) is in force just before 1 July 2010; and (b) is labelled as a public ruling, or was described as a public ruling in the Gazette in which it was published; has effect, from 1 July 2010, as if it had been made under Division 358 in Schedule 1 to the Taxation Administration Act 1953, as amended. Applications for private rulings (4) An application for a private indirect tax ruling is taken to have been made under Division 359 in Schedule 1 to the Taxation Administration Act 1953, as amended, if: (a) you made the application before 1 July 2010; and (b) just before 1 July 2010: (i) the Commissioner had neither made the ruling nor declined to make the ruling; and (ii) you had not withdrawn the application. S 105-60 formerly read: 105-60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law) (1) This section applies to you if: (a) the Commissioner alters a previous *indirect tax ruling that applied to you; and (b) relying on the previous ruling, you have underpaid a *net amount or an amount of *indirect tax, or the Commissioner has overpaid an amount under section 35-5 of the *GST Act, in respect of one or more: (i) *taxable supplies or *taxable importations; or (ii) *wine taxable dealings; or (iii) *taxable supplies of luxury cars or *taxable importations of luxury cars; or (iv) *creditable acquisitions or *creditable importations; that happened before the alteration. Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.

(2) Unless the Commissioner is satisfied that you contributed to the giving, or continuing in force, of the earlier ruling by a misstatement or by suppressing a material fact: (a) the underpaid *net amount or *indirect tax ceases to be payable; or (b) the overpaid amount under section 35-5 of the *GST Act is taken to have been payable in full; from when the previous ruling was made. (3) In deciding whether an *indirect tax ruling applies to you, or whether a ruling has been altered: (a) a *private indirect tax ruling applies only to the entity to whom it was given; and (b) so far as a private indirect tax ruling conflicts with an earlier *public indirect tax ruling, the private indirect tax ruling prevails; and (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given. S 105-60 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-65 Restriction on GST refunds 105-65 (Repealed by No 34 of 2014) History S 105-65 repealed by No 34 of 2014, s 3 and Sch 2 item 27, effective 1 July 2018. For transitional provision, see note under s 14ZW(1). S 105-65 formerly read: SECTION 105-65 RESTRICTION ON GST REFUNDS 105-65(1) The Commissioner need not give you a refund of an amount to which this section applies, or apply (under Division 3 or 3A of Part IIB) an amount to which this section applies, if: (a) you overpaid the amount, or the amount was not refunded to you, because a *supply was treated as a *taxable supply, or an *arrangement was treated as giving rise to a taxable supply, to any extent; and (b) the supply is not a taxable supply, or the arrangement does not give rise to a taxable supply, to that extent (for example, because it is *GST-free); and (c) one of the following applies:

(i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply or (in the case of an arrangement treated as giving rise to a taxable supply) to an entity treated as the recipient; (ii) the recipient of the supply, or (in the case of an arrangement treated as giving rise to a taxable supply) the entity treated as the recipient, is *registered or *required to be registered. Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.

105-65(2) This section applies to the following amounts that relate to a *tax period starting on or before the day the Tax Laws Amendment (2014 Measures No. 1) Act 2014 receives the Royal Assent: (a) in the case of a *supply: (i) so much of any *assessed net amount or amount of *GST as you have overpaid (as mentioned in paragraph (1)(a)); or (ii) so much of any assessed net amount that is payable to you under section 35-5 of the *GST Act as the Commissioner has not refunded to you (as mentioned in paragraph (1)(a)), either by paying it to you or by applying it under Division 3 of Part IIB of this Act; (b) in the case of an *arrangement: (i) so much of any assessed net amount or amount of GST to which subparagraph (a)(i) would apply if the arrangement were a supply; or (ii) so much of any assessed net amount to which subparagraph (a)(ii) would apply if the arrangement were a supply. Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses. S 105-65(2) amended by No 34 of 2014, s 3 and Sch 2 item 19, by inserting “that relate to a *tax period starting on or before the day the Tax Laws Amendment (2014 Measures No. 1) Act 2014 receives the Royal Assent”, effective 30 May 2014. See note under s 105-65(3) of Sch 1. S 105-65(2) amended by No 39 of 2012, s 3 and Sch 1 items 202–205, by substituting “*assessed net amount” for “*net amount” in para (a)(i), and substituting “assessed net amount” for “net amount” in para (a)(ii), (b)(i) and (b)(ii), effective 1 July 2012. For application provisions see note under s 8AAZLG(2).

105-65(3) The Commissioner must notify you in writing of any decision relating to you made under subsection (1) after the day mentioned in subsection (2). S 105-65(3) inserted by No 34 of 2014, s 3 and Sch 2 item 20, effective 30 May 2014. No 34 of 2014, s 3 and Sch 2 items 21 to 24 contain the following provisions: Division 2 — Validating certain past objections and reviews 21 Definitions In this Division: AAT means the Administrative Appeals Tribunal. refund decision means a decision under subsection 105-65(1) in Schedule 1 to the Taxation Administration Act 1953. 22 Validating objections, Commissioner decisions and AAT decisions Validating objections, Commissioner decisions and AAT decisions 22(1) This item applies to each of the following things: (a) an objection, purportedly made before 28 June 2013 as a taxation objection under section 105-40, or Subdivision 155-C, in Schedule 1 to the Taxation Administration Act 1953 against a refund decision; (b) a decision of the Commissioner, purportedly made before the commencement of this Division under Part IVC of that Act in relation to an objection covered by paragraph (a); (c) a decision of the AAT, purportedly made before the commencement of this Division in relation to a decision covered by paragraph (b); (d) any other thing, purportedly done before the commencement of this Division under or in relation to Part IVC of that Act (other than an order purportedly made by a court) in relation to an objection covered by paragraph (a) or a decision covered by paragraph (b) or (c); to the extent that, apart from this item, the thing would not be valid or effective because taxation objections are unable to be made under section 105-40, or Subdivision 155-C, in Schedule 1 to that Act against refund decisions. 22(2) The thing is as valid, and is taken always to have been as valid, as it would have been if: (a) taxation objections were able to be made under section 105-40, or Subdivision 155-C, in Schedule 1 to that Act against refund decisions; and (b) refund decisions were taxation decisions for the purposes of Part IVC of that Act. No second objection available 22(3) Despite subsection 105-65(4) in Schedule 1 to the Taxation Administration Act 1953, a taxation objection cannot be made under that subsection against a refund decision that is the subject of an objection covered by paragraph (1)(a). 23 Extension of time for lodging an objection 23(1) Subitem (3) applies if, on 28 June 2013, a person has not lodged, and was not prevented by section 14ZW of the Taxation Administration Act 1953 from lodging, a purported taxation objection under section 105-40, or Subdivision 155-C, in Schedule 1 to that Act against a refund decision. 23(2) When considering section 14ZW of that Act under subitem (1), assume that such a purported taxation objection would have been a valid taxation objection. Extension of time for lodging an objection 23(3) The person may lodge a taxation objection, under section 105-65 in Schedule 1 to that Act against that refund decision, before the end of whichever of the following ends last: (a) 60 days after notice of the refund decision has been served on the person; (b) 4 years after the end of the tax period to which the refund decision relates; (c) 60 days after the commencement of this Division. 23(4) Subitem (3) applies despite paragraph 14ZW(1)(bh) of that Act. 24 Extension of time for pending objections etc. 24(1) This item applies if: (a) before 28 June 2013, a person lodged an objection covered by paragraph 22(1)(a); and (b) on or after that day, a period had not expired for the person to take further action under, or as described in, Part IVC of the Taxation Administration Act 1953 in

relation to that objection; and (c) the person chose not to take that action within that period; and (d) that period expired before the commencement of this Division. 24(2) Part IVC of that Act, and the Administrative Appeals Tribunal Act 1975, apply as if that period were reset so as to be 60 days starting at the commencement of this Division.

105-65(4) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that was made under subsection (1). Note: This section will be repealed on 1 July 2018: see Part 3 of Schedule 2 to the Tax Laws Amendment (2014 Measures No. 1) Act 2014. S 105-65(4) inserted by No 34 of 2014, s 3 and Sch 2 item 20, effective 30 May 2014. See note under s 105-65(3) of Sch 1.

S 105-65 substituted by No 91 of 2008, s 3 and Sch 2 item 17, effective 1 July 2008. Act No 91 of 2008, s 3 and Sch 2 item 18, contained the following application provision: 18 Application The amendment made by item 17 applies to amounts overpaid or not refunded: (a) to which section 105-65 of the Taxation Administration Act 1953 (as amended by this Part) applies; and (b) that are in respect of tax periods starting on or after 1 July 2008. S 105-65 formerly read: SECTION 105-65 RESTRICTION ON REFUNDS 105-65(1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if: (a) you overpaid the amount, or the amount was not refunded to you, because a *supply was treated as a *taxable supply to any extent; and (b) the supply is not a taxable supply to that extent (for example, because it is *GST-free); and (c) one of the following applies: (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply; (ii) the recipient is *registered or *required to be registered. Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.

105-65(2) This section applies to: (a) so much of any *net amount or amount of *indirect tax as you have overpaid; or (b) so much of any net amount that is payable to you under section 35-5 of the *GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act. Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.

S 105-65 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Subdivision 105-D — General interest charge and penalties History Subdiv 105-D inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of sections 105-80

General interest charge

105-85

Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent

105-80 General interest charge (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the *general interest charge on the unpaid amount of the liability for each day in the period that: (a) started at the beginning of the day by which the liability was due to be paid; and

(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid: (i) the liability; (ii) general interest charge on any of the liability. Note: The general interest charge is worked out under Division 1 of Part IIA.

(2) This section applies to either of the following amounts that you are liable to pay: (a) an *assessed net fuel amount; (b) an assessed amount of *indirect tax (including an *assessed net amount). History S 105-80(2) amended by No 39 of 2012, s 3 and Sch 1 item 206, by substituting paras (a) and (b), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Paras (a) and (b) formerly read: (a) a *net fuel amount; (b) an amount of *indirect tax. S 105-80 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent (1) An Act that amends an *indirect tax law does not have the effect of making you liable to: (a) a penalty for an offence against an indirect tax law; or (b) *general interest charge under section 105-80; for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent. (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something: (a) within a specified period ending before the postponed day; or (b) before a specified time happening before the postponed day; the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires. (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted. History S 105-85 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Subdivision 105-E — Evidence History Subdiv 105-E repealed by No 39 of 2012, s 3 and Sch 1 item 207, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Subdiv 105-E inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-100 Production of assessment or declaration is conclusive evidence

105-100 (Repealed by No 39 of 2012) History S 105-100 repealed by No 39 of 2012, s 3 and Sch 1 item 207, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-100 formerly read: 105-100 Production of assessment or declaration is conclusive evidence The production of: (a) a notice of assessment under this Part; or (b) a declaration under: (i) section 165-40 or subsection 165-45(3) of the *GST Act; or (ii) section 75-40 or subsection 75-45(3) of the Fuel Tax Act 2006; is conclusive evidence: (c) that the assessment or declaration was properly made; and (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration — that the amounts and particulars in the assessment or declaration are correct. S 105-100 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-105 Certificate of amount payable is prima facie evidence 105-105 (Repealed by No 39 of 2012) History S 105-105 repealed by No 39 of 2012, s 3 and Sch 1 item 207, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-105 formerly read: 105-105 Certificate of amount payable is prima facie evidence The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an *indirect tax law (whether to or by the Commissioner) is prima facie evidence: (a) that the amount is payable from that time; and (b) that the particulars stated in the certificate are correct. S 105-105 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-110 Signed copies are evidence 105-110 (Repealed by No 39 of 2012) History S 105-110 repealed by No 39 of 2012, s 3 and Sch 1 item 207, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-110 formerly read: 105-110 Signed copies are evidence (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an *indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters. (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised. S 105-110 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Subdivision 105-F — Indirect tax refund schemes History Subdiv 105-F inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of sections

105-120 Refund scheme — defence related international obligations 105-125 Refund scheme — international obligations

105-120 Refund scheme — defence related international obligations (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) if: (a) you are in a class of entities determined by the *Defence Minister; and (b) the acquisition is covered by a determination of the Defence Minister; and (c) the acquisition is made: (i) by or on behalf of a *visiting force that is; or (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or (iii) by any other entity that is; covered by a determination of the Defence Minister; and (d) at the time of the acquisition, it was intended for: (i) the official use of the visiting force; or (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or (iii) any other use; and that use is covered by a determination of the Defence Minister; and (e) you claim the amount in the *approved form. (2) The amount is payable: (a) in accordance with the conditions and limitations; and (b) within the period and manner; determined by the *Defence Minister. (3) The *Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of use. (4) A determination under this section is a legislative instrument. History S 105-120 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-125 Refund scheme — international obligations (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) made by you if: (a) you are a kind of entity specified in the regulations; and (b) the acquisition is of a kind specified in the regulations; and (c) you or the entity claims the amount in the *approved form. (2) The amount is payable:

(a) in accordance with the conditions and limitations; and (b) within the period and manner; set out in the regulations. (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of acquisition. (4) A determination by the Commissioner under subsection (1) is not a legislative instrument. History S 105-125 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Subdivision 105-G — Other administrative provisions History Subdiv 105-G inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of sections 105-140 (Repealed No 70 of 2015) 105-145 Commissioner must give things in writing

105-140 Address for service 105-140 (Repealed by No 70 of 2015) History S 105-140 repealed by No 70 of 2015, s 3 and Sch 6 item 53, applicable on and after 1 July 2015. S 105-140 formerly read: 105-140 Address for service 105-140(1) Your address for service for the purposes of an *indirect tax law is: (a) if you are registered in the *Australian Business Register — the address shown in the Register under subsection 25(2) of the A New Tax System (Australian Business Number) Act 1999 as your address for service; or (b) if you are not registered in that Register — the address last notified by you in a document under an indirect tax law; or (c) if you have not notified an address in a document under an indirect tax law — your Australian place of business or residence last known to the Commissioner; or (d) any other address that the Commissioner reasonably believes to be your address for service. Note: If you are a company, see also sections 444-10 and 444-15. S 105-140(1) amended by No 42 of 2009, s 3 and Sch 6 item 34, by inserting “under subsection 25(2) of the A New Tax System (Australian Business Number) Act 1999” in para (a), effective 23 June 2009.

105-140(2) If: (a) under an *indirect tax law, you are: (i) liable to pay an amount of *indirect tax; or (ii) entitled to a credit; and (b) you change your address for service; you must notify the Commissioner in writing of the new address within 28 days after the change. 105-140(3) If: (a) a notice or other document must be served on you: (i) under an *indirect tax law; or (ii) in proceedings for recovery of an amount under an indirect tax law; and (b) you have notified the Commissioner of an Australian address for service; the Commissioner may serve the notice or document by post to that address.

105-140(4) However, if: (a) you must lodge or have lodged *GST returns electronically; and (b) you notify the Commissioner of an address for effecting service by way of electronic transmission; the Commissioner may serve a notice of assessment, or notice of penalty or *general interest charge under an *indirect tax law, on you by electronic transmission to that address. S 105-140 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

105-145 Commissioner must give things in writing (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an *indirect tax law must be in writing. (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an *indirect tax law allows the Commissioner to do so. History S 105-145 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Division 110 — Goods and services tax History Div 110 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of Subdivisions Guide to Division 110 110-F Review of GST decisions

Guide to Division 110 110-1 What this Division is about 110-1

This Division gives you the right to object against reviewable GST decisions that relate to you. Section 110-50 sets out the reviewable GST decisions.

History S 110-1 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Subdivision 110-F — Review of GST decisions History Subdiv 110-F inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of sections 110-50 Reviewable GST decisions

110-50 Reviewable GST decisions

(1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is: (a) a *reviewable GST decision relating to you; or (b) a *reviewable GST transitional decision relating to you. History S 110-50(1) amended by No 39 of 2012, s 3 and Sch 1 item 208, by repealing the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. The note formerly read: Note: You may object to a decision relating to you under section 105-5 or 105-25 involving an assessment of a net amount or indirect tax: see Subdivision 105-B.

(2) Each of the following decisions is a reviewable GST decision: Reviewable GST decisions under GST Act Item

Decision

Provision of GST Act under which decision is made

 1

refusing to register you

subsection 25-5(1)

 2

registering you

subsection 25-5(2)

 3

deciding the date of effect of your registration

section 25-10

 4

refusing to cancel your registration

subsection 25-55(1)

 5

cancelling your registration

subsection 25-55(2)

 6

refusing to cancel your registration

section 25-57

 7

deciding the date on which the cancellation of your registration takes effect

section 25-60

 8

determining that the *tax periods that apply to you are each individual month

subsection 27-15(1)

 9

deciding the date of effect of a determination

subsection 27-15(2)

10

refusing to revoke your election under section 27-10

subsection 27-22(1)

11

deciding the date of effect of a revocation

subsection 27-22(3)

12

refusing to revoke a determination under section 27-15

subsection 27-25(1)

13

deciding the date of effect of a revocation

subsection 27-25(2)

14

determining that a specified period is a *tax period that applies to you

section 27-30

15

refusing a request for a determination

section 27-37

16

revoking a determination under section 27-37

subsection 27-38(1)

17

deciding the date of a revocation

subsection 27-38(2)

18

refusing to permit you to account on a cash basis

subsection 29-45(1)

19

deciding the date of effect of your permission to account subsection 29-45(2) on a cash basis

20

revoking your permission to account on a cash basis

subsection 29-50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29-50(4)

22

refusing an application for a decision that an event is a *fund-raising event

paragraph 40-165(1)(c)

23

approving another day of effect

paragraph 48-71(1)(b)

24

revoking an approval of a day of effect

subsection 48-71(2)

25

(Repealed by No 74 of 2010)

26

(Repealed by No 74 of 2010)

27

(Repealed by No 74 of 2010)

28

(Repealed by No 74 of 2010)

29

refusing an application for approval

section 49-5

30

refusing an application for approval or revocation

subsection 49-70(1)

31

revoking an approval under Division 49

subsection 49-70(2)

32

refusing an application for revocation

subsection 49-75(1)

33

revoking the approval of a *GST religious group

subsection 49-75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49-85

35

approving another day of effect

paragraph 51-75(1)(b)

36

revoking an approval of a day of effect

subsection 51-75(2)

37

(Repealed by No 74 of 2010)

38

(Repealed by No 74 of 2010)

39

(Repealed by No 74 of 2010)

40

(Repealed by No 74 of 2010)

41

(Repealed by No 74 of 2010)

42

refusing an application for registration

section 54-5

43

deciding the date of effect of registration as a *GST branch

section 54-10

44

refusing to cancel the registration of a *GST branch

subsection 54-75(1)

45

cancelling the registration of a *GST branch

subsection 54-75(2)

46

deciding the date of effect of the cancellation of the registration of a *GST branch

section 54-80

47

cancelling the registration of an Australian resident agent

subsection 57-25(1)

48

determining that the *tax periods that apply to a resident subsection 57-35(1) agent are each individual month

49

deciding the date of effect of a determination

subsection 57-35(2)

49A

cancelling the registration of a *representative of an *incapacitated entity

subsection 58-25(1)

49B

deciding to direct a *representative of an *incapacitated entity to give to the Commissioner a *GST return

paragraph 58-50(1)(b)

50

cancelling the registration of a *non-profit sub-entity

subsection 63-35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75-5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131-10(2)(b)

53

disallowing an annual apportionment election

subsection 131-20(3)

53A

refusing to make requested decision about excess GST

subsection 142-15(1)

54

(Repealed by No 118 of 2009)

55

refusing a request to allow an annual *tax period paragraph 151-10(2)(b) election to take effect from the start of another tax period

56

refusing a request to be allowed to make an annual *tax subsection 151-20(3) period election on a specified day

57

disallowing an annual *tax period election

subsection 151-25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162-15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162-25(3)

60

disallowing an election to pay *GST by instalments

subsection 162-30(3)

61

(Repealed by No 39 of 2012)

62

making a declaration to negate or reduce a GST disadvantage

subsection 165-45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165-45(5)

History S 110-50(2) amended by No 39 of 2012, s 3 and Sch 1 item 260, by repealing table item 61, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Table item 61 formerly read:

“61

making a declaration that states: (a) the amount that is (and has been at all times) a *net amount for a *tax period that ended before 1 July 2012; or (b) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012

subsection 165-40(1)”

S 110-50(2) amended by No 34 of 2014, s 3 and Sch 2 item 15, by inserting table item 53A, applicable in relation to working out your net amount for a tax period starting on or after 30 May 2014. S 110-50(2) (table) amended by No 39 of 2012, s 3 and Sch 1 item 237, by substituting “making a declaration that states: (a) the amount that is (and has been at all times) a *net amount for a *tax period that ended before 1 July 2012; or (b) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012” for “making a declaration to negate a GST benefit” in table item 61, effective 1 July 2012. S 110-50(2) (table) amended by No 39 of 2012, s 3 and Sch 1 item 209, by substituting “subsection 165-40(1)” for “section 165-40” in table item 61, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 110-50(2) (table) amended by No 74 of 2010, s 3 and Sch 1 items 41 and 42, by substituting table items 23 and 24 for table items 23 to 28

and table items 35 and 36 for table items 35 to 41, applicable to tax periods starting on or after 1 July 2010. The table items formerly read: 23 ... refusing an application for approval ... section 48-5 24 ... refusing an application for approval or revocation ... subsection 48-70(1) 25 ... revoking an approval under Division 48 ... subsection 48-70(2) 26 ... refusing an application for revocation ... subsection 48-75(1) 27 ... revoking the approval of a *GST group ... subsection 48-75(2) 28 ... deciding the date of effect of any approval, or any revocation of an approval, under Division 48 ... section 48-85 35 ... refusing an application for approval ... section 51-5 36 ... disallowing an election to consolidate *GST returns relating to *GST joint ventures ... subsection 51-52(5) 37 ... refusing an application for approval or revocation ... subsection 51-70(1) 38 ... revoking an approval under Division 51 ... subsection 51-70(2) 39 ... refusing an application for revocation ... subsection 51-75(1) 40 ... revoking the approval of a *GST joint venture ... subsection 51-75(2) 41 ... deciding the date of effect of any approval, or any revocation of an approval, under Division 51 ... section 51-85 S 110-50(2) (table) amended by No 118 of 2009, s 3 and Sch 1 items 47 and 48, by inserting table items 49A and 49B and repealing table item 54, effective 4 December 2009. Table item 54 formerly read: 54 … cancelling the registration of a *representative of an *incapacitated entity … subsection 147-10(1) S 110-50(2) (table) amended by No 97 of 2008, s 3 and Sch 3 item 181, by substituting “registration” for “*registration” in table items 3 to 7, 42 to 47, 50 and 54, effective 3 October 2008.

(3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision. History S 110-50 inserted by No 73 of 2006, s 3 and Sch 5 item 41, applicable to a decision made before or after 1 July 2006.

Division 111 — Wine tax and luxury car tax History Div 111 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of Subdivisions Guide to Division 111 111-C Review of wine tax decisions 111-D Effect on contracts from amendments to laws

Guide to Division 111 111-1 What this Division is about 111-1

This Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit. It also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.

History

S 111-1 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Subdivision 111-C — Review of wine tax decisions History Subdiv 111-C inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of sections 111-50 Reviewable wine tax decisions

111-50 Reviewable wine tax decisions (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a *reviewable wine tax decision relating to you. History S 111-50(1) amended by No 39 of 2012, s 3 and Sch 1 item 210, by repealing the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. The note formerly read: Note: You may object to a decision relating to you under section 105-5 or 105-25 involving an assessment of a net amount or indirect tax: see Subdivision 105-B.

(2) Each of the following decisions is a reviewable wine tax decision: Reviewable wine tax decisions Provision of Wine Tax Act under which decision is made

Item

Decision

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17-45

2

deciding the date of effect of your approval as a New Zealand participant

section 19-7

3

refusing to approve you as a New Zealand participant

section 19-7

4

revoking your approval as a New Zealand participant

section 19-8

5

deciding the date of effect of revocation of your approval section 19-8 as a New Zealand participant

History S 111-50 inserted by No 73 of 2006, s 3 and Sch 5 items 41 and 59, applicable to a decision made before or after 1 July 2006.

Subdivision 111-D — Effect on contracts from amendments to laws History Subdiv 111-D inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

Table of sections 111-60

Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws

111-60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws (1) If, after a contract involving a *supply or a *wine taxable dealing has been made, an alteration to the *wine tax law or the *luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows: (a) if the cost is increased — by allowing the party to add the increase to the contract price; (b) if the cost is decreased — by allowing the other party to deduct the decrease from the contract price. (2) The contract is not altered if: (a) the contract has express written provision to the contrary; or (b) it is clear from the terms of the contract that the alteration of the *wine tax law or the *luxury car tax law has been taken into account in the agreed contract price. History S 111-60 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

…

Part 4-1 — Returns and assessments History Pt 4-1 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Division 155 — Assessments History Div 155 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

CCH Note No 14 of 2012, s 3 and Sch 4 (as amended by No 88 of 2013) contains the following application and transitional provisions: Schedule 4 — Application and transitional provisions Part 1 — Preliminary 1 Application of Act The MRRT law extends to matters and things whether occurring before or after 1 July 2012 (except where a contrary intention appears). 1A Administration of this Schedule The Commissioner has the general administration of this Schedule. S 1A inserted by No 88 of 2013, s 3 and Sch 7 item 72, effective 1 July 2012.

Part 2 — General liability rules 2 Modified time of supply for prepayments before 1 July 2012 Paragraph 30-35(a) of the Minerals Resource Rent Tax Act 2012 is disregarded in working out the time a miner makes a supply of a taxable resource or thing produced using a taxable resource if consideration for the supply is received or becomes receivable at a time before 1 July 2012. 3 Recoupment or offsetting of mining expenditure An amount is included under section 30-40 of the Minerals Resource Rent Tax Act 2012 in a miner’s mining revenue for a mining project interest for the MRRT year starting on 1 July 2012 to the extent that: (a) the amount is received, or becomes receivable, before the start of that MRRT year; and (b) had the amount been received, or become receivable, in that MRRT year, it would have given rise under that section to an amount of mining revenue for the mining project interest for the miner. 4 Compensation for loss of taxable resources Section 30-50 of the Minerals Resource Rent Tax Act 2012 does not apply in relation to amounts relating to loss of, destruction of or damage that happens to a taxable resource before 1 July 2012. 5 Hire purchase agreements entered into before 1 July 2012 Without limiting section 35-55 of the Minerals Resource Rent Tax Act 2012, that section also applies in relation to hire purchase agreements entered into before 1 July 2012.

Note: The property may be a starting base asset if the requirements in Subdivision 80-C of the Minerals Resource Rent Tax Act 2012 are met.

Part 3 — MRRT allowances 6 Royalty amounts paid on taxable resources extracted before 1 July 2012 To avoid doubt, a liability a miner incurs on or after 1 July 2012 gives rise to a royalty credit under section 60-20 of the Minerals Resource Rent Tax Act 2012 if the requirements in that section are met, whether the relevant taxable resource was extracted on, before, or after that day. Part 4 — Specialist liability rules 7 Combining mining project interests before commencement Combining mining project interests (1) Two or more mining project interests are taken by Division 115 of the Minerals Resource Rent Tax Act 2012 to be the same mining project interest from a particular time before 1 July 2012 if those interests would be taken to be the same mining project interest under that Division from that time if the time was after 1 July 2012. Downstream integration of mining project interests (2) If: (a) disregarding paragraph 255-10(d) of the Minerals Resource Rent Tax Act 2012 (choosing to treat mining project interests as integrated), a mining project interest would have been integrated with another mining project interest at a time during the period: (i) starting on 2 May 2010; and (ii) ending just before the start of 1 July 2012; and (b) the miner makes a valid choice under section 255-20 of that Act on or before the day on which the obligation to give an MRRT return for the first MRRT year falls due; the requirement in paragraph 255-10(d) of that Act is taken to be satisfied at all times during the period starting at the time mentioned in paragraph (a) of this subitem and ending when the miner makes that choice. 8 Transferring and splitting mining project interests To avoid doubt, Divisions 120 and 125 of the Minerals Resource Rent Tax Act 2012 apply in relation to mining project interests before 1 July 2012 in the same way as those Divisions apply in relation to mining project interests after that day. 9 Transferring and splitting pre-mining project interests To avoid doubt, Divisions 145 and 150 of the Minerals Resource Rent Tax Act 2012 apply in relation to pre-mining project interests before 1 July 2012 in the same way as those Divisions apply in relation to pre-mining project interests after that day. 10 Substituted accounting periods Despite section 10-25 of the Minerals Resource Rent Tax Act 2012, if: (a) an entity has, under section 18 of the Income Tax Assessment Act 1936, accounting periods that are not financial years; and (b) one of those accounting periods starts before 1 July 2012 and ends after that day; the period starting on 1 July 2012 and ending at the end of that accounting period is an MRRT year. S 10 amended by No 88 of 2013, s 3 and Sch 7 item 73, by substituting “an entity” for “a miner” in para (a), effective 1 July 2012.

11 Schemes entered into before 2 May 2010 Without limiting Division 210 of the Minerals Resource Rent Tax Act 2012 (or that Division as it

applies because of item 12), that Division also applies in relation to a scheme if: (a) the scheme was entered into before 2 May 2010; and (b) it is reasonable to conclude that an entity (whether alone or with others) would have entered into or carried out the scheme, or part of the scheme, with the purpose mentioned in paragraph 210-10(1)(c) of that Act had the MRRT law been in force when the scheme was entered into. 12 Schemes to increase the base value of starting base assets (1) Without limiting Division 210 of the Minerals Resource Rent Tax Act 2012, that Division also applies as if an entity gets or got an MRRT benefit from a scheme if: (a) the entity holds a starting base asset; and (b) the base value of that asset for the first MRRT year is, or could reasonably be expected to be, larger than it would be apart from the scheme. (2) For the purposes of subitem (1), the Commissioner may make, under section 210-25 of the Minerals Resource Rent Tax Act 2012, a determination stating the base value of the starting base asset for the first MRRT year. (3) This item applies to property or rights that are expected to be starting base assets as mentioned in subsection 117-20(2) in Schedule 1 to the Taxation Administration Act 1953 as if the property or rights were a starting base asset. 13 Choice to consolidate for MRRT purposes before commencement Despite paragraph 215-10(4)(a) of the Minerals Resource Rent Tax Act 2012, a choice that the head company of a consolidated group or MEC group or the provisional head company of a MEC group makes under section 215-10 of that Act has effect on and after a day (the day of effect) if: (a) the choice is made on 1 July 2012 or within such further time as the Commissioner allows; and (b) the day of effect is between 2 May 2010 and the day the choice is made; and (c) the consolidated group or MEC group existed on the day of effect; and (d) the company notifies the Commissioner, under subsection 215-10(3) of that Act, that the choice is to apply from the day of effect. Part 5 — Administration 14 Reporting requirements for transfers and splits of interests before 1 July 2012 (1) Without limiting Division 121 in Schedule 1 to the Taxation Administration Act 1953, that Division also applies in relation to a mining project transfer, mining project split, pre-mining project transfer or pre-mining project split that happened between 1 May 2010 and 30 June 2012. (2) However, despite paragraphs 121-10(4)(b) and (c) in that Schedule, an entity’s obligation to give a notice that arises because of subitem (1) is taken to have been complied with if it is given by the later of the following: (a) 21 July 2012; (b) 21 days after receiving a notice that another entity is obliged to give the entity because of subitem (1). 15 Starting base assessments (1) Without limiting Division 155 in Schedule 1 to the Taxation Administration Act 1953, that Division also applies in relation to a starting base asset as if: (a) the base value of the starting base asset for the first MRRT year were an assessable amount within the meaning of that Division that was mentioned in column 1 of the table in subsection 155-15(1) of that Division; and (b) a starting base return for that year in relation to the starting base asset were a document

mentioned in column 3 of that table in relation to that assessable amount; and (c) the Commissioner were the recipient mentioned in column 2 of that table in relation to that starting base return. S 15(1) amended by No 88 of 2013, s 3 and Sch 7 item 74, by inserting para (c), effective 1 July 2012.

(2) This item applies to property or rights that are expected to be starting base assets as mentioned in subsection 117-20(2) in Schedule 1 to the Taxation Administration Act 1953 as if the property or rights were a starting base asset. (3) Without limiting subitem (1), from the first time an assessment (a general assessment) is made of the MRRT payable by an entity for an MRRT year (or that no MRRT is payable by the entity for the year): (a) an assessment (a starting base assessment) that the Commissioner is treated as having made because of subsection 155-15(1) in Schedule 1 to the Taxation Administration Act 1953 in relation to that base value is taken, for the purposes of this Act, to form part of the general assessment; and (b) any objection against the general assessment under section 155-90 in Schedule 1 to that Act must not relate to matters to which the starting base assessment relates; and (c) any amendment of the general assessment under Subdivision 155-B in that Schedule must not relate to matters to which the starting base assessment relates, except to the extent necessary to give effect to the starting base assessment (including the starting base assessment as amended). S 15(3) inserted by No 88 of 2013, s 3 and Sch 7 item 75, effective 1 July 2012.

(4) Without limiting sections 155-45 to 155-60 in Schedule 1 to that Act, the Commissioner may amend a general assessment at any time to the extent necessary to give effect to the starting base assessment (including the starting base assessment as amended). S 15(4) inserted by No 88 of 2013, s 3 and Sch 7 item 75, effective 1 July 2012.

Table of Subdivisions Guide to Division 155 155-A Making assessments 155-B Amending assessments 155-C Validity and review of assessments 155-D Miscellaneous

Guide to Division 155 155-1 What this Division is about

This Division contains rules relating to assessments. The rules in this Division deal with the following: (a) how assessments are made or amended and their effect; (b) review of assessments.

History S 155-1 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Subdivision 155-A — Making assessments History Subdiv 155-A inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Table of sections 155-5 Commissioner may make assessment 155-10 Commissioner must give notice of assessment 155-15 Self-assessment 155-20 Assessment of indirect tax on importations and customs dealing 155-25 Special assessment 155-30 Delays in making assessments

155-5 Commissioner may make assessment (1) The Commissioner may at any time make an assessment of an *assessable amount (including an assessment that the amount is nil). Note 1: For amendment of assessments, see Subdivision 155-B. Note 2: An assessment can be reviewed: see Subdivision 155-C.

(2) Each of the following is an assessable amount: (a) a *net amount; (b) a *net fuel amount; (c) an amount of *indirect tax not included in an amount covered by another paragraph of this subsection; (d) a credit under an *indirect tax law not included in an amount covered by another paragraph of this subsection; (e) (Repealed by No 96 of 2014) (f) an amount of *Division 293 tax payable for an income year in relation to an individual’s *taxable contributions for the income year; (g) an amount of *excess exploration credit tax for an income year; (h) an amount of *excess transfer balance tax payable for an *excess transfer balance period; (i) an amount of levy under the Major Bank Levy Act 2017 for a *quarter; (j) an amount of *diverted profits tax; Note: This Division has a modified operation in relation to diverted profits tax (see Division 145).

(k) an amount of *first home super saver tax for an income year.

CCH Note Pending amendment S 155-5(2) will be amended by No 15 of 2018, s 3 and Sch 1 item 58, by repealing para (g), effective 1 July 2023. For saving provisions, see note under s 45-340. History S 155-5(2) amended by No 132 of 2017, s 3 and Sch 1 item 17, by inserting para (k), effective 1 July 2018. S 155-5(2) amended by No 27 of 2017, s 3 and Sch 1 item 45, by inserting para (j) and the note, applicable in relation to DPT tax benefits for a year of income that starts on or after 1 July 2017 (whether or not the DPT tax benefit arises in connection with a scheme that was entered into, or was commenced to be carried out, before 1 July 2017). S 155-5(2) amended by No 64 of 2017, s 3 and Sch 1 item 16, by inserting para (i), applicable in relation to quarters starting on or after 1 July 2017. S 155-5(2) amended by No 81 of 2016, s 3 and Sch 1 item 16, by inserting para (h), effective 1 January 2017 and applicable on and after 1 July 2017. S 155-5(2) amended by No 21 of 2015, s 3 and Sch 6 item 31, by inserting para (g), applicable in relation to the 2015-16, 2016-17 and 201718 income years, but not in relation to any later income years. S 155-5(2) amended by No 96 of 2014, s 3 and Sch 1 item 66, by repealing para (e), effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Para (e) formerly read: (e) an amount of *MRRT payable for an *MRRT year in relation to a *taxable mining profit for the MRRT year; S 155-5(2) amended by No 82 of 2013, s 3 and Sch 3 item 3, by inserting para (f), applicable to the 2012-13 income year and later income years. Despite that, the amendment does not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before 28 June 2013. S 155-5(2) amended by No 14 of 2012, s 3 and Sch 2 item 2, by inserting para (e), effective 1 July 2012. For application and transitional provisions, see note under Div 155 heading. S 155-5 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-10 Commissioner must give notice of assessment (1) The Commissioner must give you notice of an assessment of an *assessable amount of yours as soon as practicable after the assessment is made. Note: This section also applies to an amended assessment: see section 155-80.

(2) The Commissioner may give you the notice electronically if you are required to lodge, or have lodged, the return (if any) that relates to the *assessable amount electronically. History S 155-10 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-15 Self-assessment (1) The Commissioner is treated as having made an assessment under section 155-5 of an *assessable amount mentioned in an item of the following table, if the document mentioned in the item is given to the recipient mentioned in the item: Self-assessed amounts Item

Column 1 Assessable amount

Column 2 Recipient

Column 3 Document

1

your *net amount for a *tax period

the Commissioner

your *GST return for the tax period

2

your *net fuel amount for a

the Commissioner

your *fuel tax return for the

*tax period

tax period

3

the *GST payable by you on a the Collector (within the *taxable importation meaning of the Customs Act 1901) or the Department administered by the Minister administering Part XII of that Act

return, given as described in one of the following provisions, in relation to the importation: (a) paragraph 69(8)(a), (b) or (c), or 70(7)(a), of the Customs Act 1901; (b) regulations prescribed for the purposes of paragraph 69(8)(d) of that Act

4

an amount of *excess exploration credit tax for an income year

return given under section 418-160 for the income year

5

an amount of levy under the the Commissioner Major Bank Levy Act 2017 for a *quarter

the Commissioner

return given under section 115-5 for the quarter

Note: There is no self-assessment of Division 293 tax, excess transfer balance tax or first home super saver tax.

CCH Note Pending amendment S 155-15(1) will be amended by No 15 of 2018, s 3 and Sch 1 item 59, by repealing table item 4, effective 1 July 2023. For saving provisions, see note under s 45-340. History S 155-15(1) amended by No 132 of 2017, s 3 and Sch 1 item 18, by substituting “, excess transfer balance tax or first home super saver tax” for “or excess transfer balance tax” in the note, effective 1 July 2018. S 155-15(1) amended by No 64 of 2017, s 3 and Sch 1 item 17, by inserting table item 5, applicable in relation to quarters starting on or after 1 July 2017. S 155-15(1) amended by No 81 of 2016, s 3 and Sch 1 item 17, by substituting “Division 293 tax or excess transfer balance tax” for “Division 293 tax” in the note, effective 1 January 2017 and applicable on and after 1 July 2017. S 155-15(1) amended by No 41 of 2015, s 3 and Sch 5 item 152, by substituting cell at table item 3, column 2, effective 1 July 2015. No 41 of 2015, s 3 and Sch 5 item 159(1) contains the following saving and transitional provision: 159 Saving and transitional provisions (1) Section 155-15 in Schedule 1 to the Taxation Administration Act 1953, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a document mentioned in column 3 of item 3 of the table in subsection 155-15(1) in that Schedule that was given to Customs before that commencement. … The cell at table item 3, column 2 formerly read: the *GST payable by you on a *taxable importation S 155-15(1) amended by No 21 of 2015, s 3 and Sch 6 item 32, by inserting table item 4, applicable in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years. S 155-15(1) amended by No 110 of 2014, s 3 and Sch 5 item 134, by substituting the cell at table item 3, column 3, applicable in relation to GST payable on or after the day this Act receives the Royal Assent on taxable importations. The cell formerly read: return given under paragraph 69(5)(c) or 70(7)(a) of the Customs Act 1901 in relation to the importation S 155-15(1) amended by No 96 of 2014, s 3 and Sch 1 item 67, by repealing table item 4, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Table item 4 formerly read:

4

the *MRRT payable by you the Commissioner for an *MRRT year in relation to your *taxable mining profit for the MRRT year

your *MRRT return for the MRRT year

S 155-15(1) amended by No 82 of 2013, s 3 and Sch 3 item 4, by inserting the note at the end, applicable to the 2012-13 income year and later income years. Despite that, the amendment does not give rise to a liability to an administrative penalty under section 286-75 in

Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before 28 June 2013. S 155-15(1) amended by No 14 of 2012, s 3 and Sch 2 item 3, by inserting table item 4, effective 1 July 2012. For application and transitional provisions, see note under Div 155 heading.

(2) The assessment is treated as having been made on the day the document is given to the recipient mentioned in column 2. (3) The amount assessed is: (a) if the document is required to state the *assessable amount — the amount (including a nil amount) stated; or (b) otherwise — the amount (including a nil amount) worked out in accordance with the information stated in the document. (4) The document is treated as being a notice of the assessment: (a) signed by the Commissioner; and (b) given to you under section 155-10 on the day the document is given to the recipient. (5) This section does not apply to an *assessable amount if the Commissioner has already assessed the assessable amount on or before the day mentioned in paragraph (4)(b). History S 155-15 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-20 Assessment of indirect tax on importations and customs dealing (1) The Commissioner is treated as having made an assessment under section 155-5 of the *GST, *luxury car tax or *wine tax (whichever is applicable) payable by you on a *taxable importation, *taxable importation of a luxury car or *customs dealing, if: (a) the document mentioned in column 1 of an item of the following table is communicated to the Department administered by the Minister administering Part XII of the Customs Act 1901, in respect of the importation or dealing; and (b) a Collector (within the meaning of the Customs Act 1901) gives the document mentioned in column 2 of the item to an entity in respect of the importation or dealing. Customs documents Item

Column 1 Document communicated

Column 2 Document given to an entity

1

an *import declaration

an *import declaration advice

2

a self-assessed clearance declaration (within the meaning of the Customs Act 1901)

a *self-assessed clearance declaration advice

History S 155-20(1) amended by No 41 of 2015, s 3 and Sch 5 items 153–155, by substituting “the Department administered by the Minister administering Part XII of the Customs Act 1901,” for “Customs” in para (a), “a Collector (within the meaning of the Customs Act 1901)” for “Customs” in para (b) and substituting table heading to column 1, effective 1 July 2015. No 41 of 2015, s 3 and Sch 5 items 159(2) and (3) contain the following saving and transitional provisions: 159 Saving and transitional provisions … (2) Section 155-20 in Schedule 1 to the Taxation Administration Act 1953, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to the following documents given before that commencement: (a) a document mentioned in column 1 of item 1 or 2 of the table in subsection 155-20(1) in that Schedule communicated to Customs in respect of an importation or dealing;

(b) a document mentioned in column 2 of that table item given by Customs to an entity in respect of that importation or dealing. (3) If: (a) before the commencement of this item, a document mentioned in column 1 of item 1 or 2 of the table in subsection 155-20(1) in Schedule 1 to the Taxation Administration Act 1953 was communicated to Customs in respect of an importation or dealing; but (b) before that commencement, Customs had not given the document mentioned in column 2 of that table item to an entity in respect of that importation or dealing; then section 155-20 in that Schedule applies on and after that commencement as if the document mentioned in column 1 of that table item had been communicated to the Department administered by the Minister administering Part XII of the Customs Act 1901. … The table heading to column 1 formerly read: Column 1 Document communicated to Customs

(2) The assessment is treated as having been made on the day a Collector (within the meaning of the Customs Act 1901) gives the document mentioned in paragraph (1)(b) to the entity. History S 155-20(2) amended by No 41 of 2015, s 3 and Sch 5 item 156, by substituting “a Collector (within the meaning of the Customs Act 1901)” for “Customs”, effective 1 July 2015. For saving and transitional provisions, see note under s 155-20(1).

(3) The amount assessed is the amount (including a nil amount) worked out in accordance with the information stated in the 2 documents. (4) The 2 documents are treated as together being a notice of the assessment: (a) signed by the Commissioner; and (b) given to you under section 155-10 on the day a Collector (within the meaning of the Customs Act 1901) gives the document mentioned in paragraph (1)(b) of this section to the entity. History S 155-20(4) amended by No 41 of 2015, s 3 and Sch 5 item 157, by substituting “a Collector (within the meaning of the Customs Act 1901)” for “Customs” in para (b), effective 1 July 2015. For saving and transitional provisions, see note under s 155-20(1).

(5) This section does not apply if the Commissioner has already assessed the *GST, *luxury car tax or *wine tax on or before the day mentioned in paragraph (4)(b). History S 155-20 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-25 Special assessment 155-25 For the purposes of making, under section 155-5, an assessment of an *assessable amount that relates to a period (e.g. a tax period), the Commissioner may treat part of the period as being the whole period. History S 155-25 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-30 Delays in making assessments (1) You may give the Commissioner a written notice requiring the Commissioner to make an assessment of an *assessable amount of yours, if, 6 months after the day on which the relevant return (if any) for the assessable amount is given to the Commissioner, the Commissioner has not given to you notice of an

assessment of the assessable amount under section 155-10. (2) You may object, in the manner set out in Part IVC of this Act, against the Commissioner’s failure to make the assessment if the Commissioner does not make the assessment within 30 days after the day the notice is given under subsection (1). (3) This section does not apply to the following *assessable amounts: (a) the *Division 293 tax payable by you in relation to an income year in relation to your *taxable contributions for the income year; (b) the *excess transfer balance tax payable by you for an *excess transfer balance period; (c) the *first home super saver tax payable by you for an income year. History S 155-30(3) amended by No 132 of 2017, s 3 and Sch 1 item 19, by inserting para (c), effective 1 July 2018. S 155-30(3) substituted by No 81 of 2016, s 3 and Sch 1 item 18, effective 1 January 2017 and applicable on and after 1 July 2017. S 15530(3) formerly read: 155-30(3) This section does not apply if the *assessable amount is the *Division 293 tax payable by you in relation to an income year in relation to your *taxable contributions for the income year. S 155-30(3) substituted by No 96 of 2014, s 3 and Sch 1 item 68, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 155-30(3) formerly read: 155-30(3) This section does not apply to the following *assessable amounts: (a) the *MRRT payable by you for an *MRRT year in relation to your *taxable mining profit for the MRRT year; (b) the *Division 293 tax payable by you in relation to an income year in relation to your *taxable contributions for the income year. S 155-30(3) substituted by No 82 of 2013, s 3 and Sch 3 item 5, effective 28 June 2013. For application provision, see note under Pt 3-20 heading. S 155-30(3) formerly read: 155-30(3) This section does not apply if the *assessable amount is the *MRRT payable by you for an *MRRT year in relation to your *taxable mining profit for the MRRT year. S 155-30(3) inserted by No 14 of 2012, s 3 and Sch 2 item 4, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

Subdivision 155-B — Amending assessments History Subdiv 155-B inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Table of sections   When Commissioner may amend assessments 155-35 Amendment during period of review 155-40 Amendment during period of review — certain applications taken to be notices 155-45 Amendment on application 155-50 Amendment to give effect to private ruling 155-55 Amendment to give effect to certain anti-avoidance declarations 155-57 (Repealed by No 96 of 2014) 155-60 Amendment because of review, objection or fraud   Special rules about amending amended assessments 155-65 Amending amended assessments 155-70 Refreshed period of review

  General rules 155-75 Refunds of amounts overpaid 155-80 Amended assessments are assessments

When Commissioner may amend assessments 155-35 Amendment during period of review Amendment (1) The Commissioner may amend an assessment of an *assessable amount within the *period of review for the assessment. Note 1: An amendment of an assessment can be reviewed: see Subdivision 155-C. Note 2: This section also applies to amended assessments: see section 155-80. However, there are limits on how amended assessments can be amended: see sections 155-65 and 155-70.

Meaning of period of review (2) The period of review, for an assessment of an *assessable amount of yours, is: (a) the period: (i) starting on the day on which the Commissioner first gives notice of the assessment to you under section 155-10; and (ii) ending on the last day of the period of 4 years starting the day after that day; or (b) if the period of review is extended under subsection (3) or (4) of this section — the period as so extended.

Extensions (3) The Federal Court of Australia may order an extension of the *period of review for an assessment of an *assessable amount of yours for a specified period, if: (a) the Commissioner has started to examine your affairs in relation to the assessment; and (b) the Commissioner has not completed the examination within the period of review for the assessment; and (c) the Commissioner, during the period of review, applies to the Federal Court of Australia for an order extending the period; and (d) the Court is satisfied that it was not reasonably practicable, or it was inappropriate, for the Commissioner to complete the examination within the period of review, because of: (i) any action taken by you; or (ii) any failure by you to take action that it would have been reasonable for you to take. (4) You may, by written notice given to the Commissioner, consent to the extension of the *period of review for an assessment of an *assessable amount of yours for a specified period, if: (a) the Commissioner has started to examine your affairs in relation to the assessment; and (b) the Commissioner has not completed the examination within the period of review for the assessment; and (c) the Commissioner, during the period of review, requests you to consent to extending the period of

review. (5) An order may be made under subsection (3), or consent given under subsection (4), in relation to an assessment of an *assessable amount more than once. History S 155-35 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-40 Amendment during period of review — certain applications taken to be notices (1) An application made by you for an amendment of an assessment of an *assessable amount of yours is treated as being a notice of the amended assessment given to you by the Commissioner under section 155-10, if: (a) the application is in the *approved form; and (b) the Commissioner makes the amendment: (i) to give effect to the decision on the application; and (ii) during the *period of review for the assessment; and (c) the amendment the Commissioner makes is the entire amendment for which you applied, and nothing else. (2) The notice is treated as having been given to you on whichever of the following is applicable: (a) the first day the Commissioner adjusts the balance of an *RBA of yours as a result of the amendment; (b) the day a Collector (within the meaning of the Customs Act 1901) gives an *import declaration advice, or a *self-assessed clearance declaration advice, to an entity in respect of the relevant *taxable importation, *taxable importation of a luxury car or *customs dealing as a result of the amendment. History S 155-40(2) amended by No 41 of 2015, s 3 and Sch 5 item 158, by substituting “a Collector (within the meaning of the Customs Act 1901)” for “Customs” in para (b), effective 1 July 2015. No 41 of 2015, s 3 and Sch 5 item 159(4) contains the following saving and transitional provision: 159 Saving and transitional provisions … (4) Section 155-40 in Schedule 1 to the Taxation Administration Act 1953, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to an advice mentioned in paragraph 155-40(2)(b) in that Schedule that was given by Customs to an entity before that commencement. History S 155-40 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-45 Amendment on application 155-45 The Commissioner may amend an assessment of an *assessable amount of yours at any time, if you apply for an amendment in the *approved form during the *period of review for the assessment. The Commissioner may amend the assessment to give effect to his or her decision on the application. Note: The Commissioner must give you notice of the amended assessment under section 155-10: see section 155-80.

History S 155-45 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-50 Amendment to give effect to private ruling 155-50 The Commissioner may amend an assessment of an *assessable amount of yours at any time, if: (a) you apply for a *private ruling during the *period of review for the assessment; and (b) the Commissioner makes a private ruling because of the application. The Commissioner may amend the assessment to give effect to the ruling. History S 155-50 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-55 Amendment to give effect to certain anti-avoidance declarations 155-55 The Commissioner may amend an assessment of an *assessable amount at any time, if: (a) the Commissioner makes a declaration under subsection 165-45(3) of the *GST Act (about compensating adjustments for anti-avoidance declarations); or (b) the Commissioner makes a declaration under subsection 75-45(3) of the Fuel Tax Act 2006 (about compensating adjustments for anti-avoidance declarations). (c) (Repealed by No 96 of 2014) The Commissioner may amend the assessment to give effect to the declaration. History S 155-55 amended by No 96 of 2014, s 3 and Sch 1 items 70–72, by substituting ”declarations).” for “declarations); or” in para (b), repealing para (c) and omitting “or determination” after “effect to the declaration”, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Para (c) formerly read: (c) the Commissioner makes a determination under section 210-30 of the Minerals Resource Rent Tax Act 2012 (about compensating adjustments for anti-avoidance determinations); or S 155-55 substituted by No 14 of 2012, s 3 and Sch 2 item 5, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading. S 155-55 formerly read: 155-55 Amendment to give effect to certain anti-avoidance declarations 155-55 The Commissioner may amend an assessment of an *assessable amount at any time, if: (a) the Commissioner makes a declaration under subsection 165-45(3) of the *GST Act (about compensating adjustments for antiavoidance declarations); or (b) the Commissioner makes a declaration under subsection 75-45(3) of the Fuel Tax Act 2006 (about compensating adjustments for anti-avoidance declarations). The Commissioner may amend the assessment to give effect to the declaration. S 155-55 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.

155-57 Amendment to give effect to mrrt anti-profit shifting rules 155-57 (Repealed by No 96 of 2014) History S 155-57 repealed by No 96 of 2014, s 3 and Sch 1 item 73, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 155-57 formerly read: 155-57 Amendment to give effect to mrrt anti-profit shifting rules

155-57 The Commissioner may amend an assessment of an *assessable amount of yours at any time for the purposes of giving effect to Division 205 (about anti-profit shifting) of the Minerals Resource Rent Tax Act 2012. S 155-57 inserted by No 14 of 2012, s 3 and Sch 2 item 5, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

155-60 Amendment because of review, objection or fraud 155-60 Despite anything in this Subdivision, the Commissioner may amend an assessment of an *assessable amount of yours at any time: (a) to give effect to a decision on a review or appeal; or (b) as a result of an objection made by you, or pending a review or appeal; or (c) if he or she is of the opinion there has been fraud or evasion. History S 155-60 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Special rules about amending amended assessments 155-65 Amending amended assessments 155-65 The Commissioner cannot amend an amended assessment of an *assessable amount under section 155-35 if the *period of review for the assessment has ended. Note: The Commissioner can amend amended assessments at any time under sections 155-45 to 155-60. History S 155-65 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-70 Refreshed period of review (1) This section applies if the Commissioner has made one or more amendments of an assessment of an *assessable amount of yours under section 155-35 about a particular. (2) Despite section 155-65, the Commissioner may amend (the later amendment) the amended assessment after the end of the *period of review for the assessment, if: (a) the Commissioner makes the later amendment before the end of the period of 4 years starting on the day after the day on which the Commissioner gave notice of the last of the amendments mentioned in subsection (1) to you under section 155-10; and (b) the later amendment is about the particular mentioned in subsection (1) of this section; and (c) the Commissioner has not previously amended the assessment under this section about that particular. History S 155-70 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

General rules

155-75 Refunds of amounts overpaid (1) This section applies if: (a) an assessment of an *assessable amount of yours is amended; and (b) as a result of the amendment, a *tax-related liability (the earlier liability) of yours is reduced. (2) For the purposes of any *taxation law that applies the *general interest charge, the amount by which the *tax-related liability is reduced is taken never to have been payable. Note 1: The general interest charge is worked out under Part IIA of this Act. Note 2: Subsection 8AAB(4) of this Act lists the provisions that apply the charge.

(3) The Commissioner must apply the amount of any *tax-related liability overpaid in accordance with Divisions 3 and 3A of Part IIB of this Act (about running balance accounts and the application of payments and credits). (4) However, if: (a) a later amendment of an assessment of an *assessable amount is made; and (b) all or some of your earlier liability in relation to a particular is reinstated; this section is taken not to have applied to the extent that the earlier liability is reinstated. History S 155-75 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-80 Amended assessments are assessments 155-80 An amended assessment of an *assessable amount is an assessment for all purposes of any *taxation law. Note: The Commissioner must give notice of the amended assessment under section 155-10. Under section 155-40, an application for an amendment is treated as being a notice of the amendment in certain circumstances. History S 155-80 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Subdivision 155-C — Validity and review of assessments History Subdiv 155-C inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Table of sections 155-85 Validity of assessment 155-90 Review of assessments

155-85 Validity of assessment

155-85 The validity of any assessment of an *assessable amount is not affected by non-compliance with the provisions of this Act or of any other *taxation law. History S 155-85 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

155-90 Review of assessments 155-90 You may object, in the manner set out in Part IVC of this Act, against an assessment of an *assessable amount of yours if you are dissatisfied with the assessment. Note: If an individual is dissatisfied with a statement given to the Commissioner by a superannuation provider under section 390-5 in this Schedule, the individual may make a complaint under the AFCA scheme (within the meaning of Chapter 7 of the Corporations Act 2001). History S 155-90 amended by No 13 of 2018, s 3 and Sch 1 item 56, by substituting the note, effective 6 March 2018. For application provision, see note under s 133-120(2). The note formerly read: Note: If an individual is dissatisfied with a statement given to the Commissioner by a superannuation provider under section 390-5 in this Schedule, the individual may make a complaint: (a) under the AFCA scheme (within the meaning of Chapter 7 of the Corporations Act 2001), but not before the authorisation of the scheme comes into force; or (b) under section 15CA of the Superannuation (Resolution of Complaints) Act 1993, but not on or after the day on or after which complaints cannot be made because of section 14AB of that Act.

S 155-90 amended by No 13 of 2018, s 3 and Sch 1 item 28, by substituting the note, effective 6 March 2018 and applicable on and after the day on which the first authorisation of an external dispute resolution scheme, under Part 7.10A of the Corporations Act 2001, comes into force. The note formerly read: Note: An individual may make a complaint to the Superannuation Complaints Tribunal under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 if the individual is dissatisfied with a statement given to the Commissioner by a superannuation provider under section 390-5 in this Schedule.

S 155-90 renumbered from s 155-90(1) by No 96 of 2014, s 3 and Sch 1 item 74, by omitting “(1)” before “You”, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 155-90(1) amended by No 82 of 2013, s 3 and Sch 3 item 16, by inserting the note, effective 28 June 2013. For application provision, see note under Pt 3-20 heading. S 155-90(1) renumbered from s 155-90 by No 14 of 2012, s 3 and Sch 2 item 6, by inserting “(1)” before “You”, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading. S 155-90 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.

(2) (Repealed by No 96 of 2014) History S 155-90(2) repealed by No 96 of 2014, s 3 and Sch 1 item 75, effective 30 September 2014. For transitional provisions see note under Pt 315 heading. S 155-90(2) formerly read: 155-90(2) You cannot object under subsection (1) against an assessment ascertaining that: (a) you have no *taxable mining profit for an *MRRT year; or (b) you have a taxable mining profit and no *MRRT payable for an MRRT year; unless you are seeking an increase in your liability. S 155-90(2) inserted by No 14 of 2012, s 3 and Sch 2 item 7, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

Subdivision 155-D — Miscellaneous History Subdiv 155-D inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Table of sections 155-95 Entities

155-95 Entities 155-95 This Division applies, in relation to an *assessable amount under a *taxation law, to an entity under that taxation law in the same way as the Division applies to an entity under the Income Tax Assessment Act 1997. History S 155-95 inserted by No 39 of 2012, s 3 and Sch 1 item 1, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

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Part 4-25 — Charges and penalties History Pt 4-25 heading substituted by No 32 of 2006, s 3 and Sch 3 item 11, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read: Part 4-25 — Charges and administrative penalties for failing to meet obligations Pt 4-25 (heading) substituted by No 101 of 2004, s 3 and Sch 11 item 9, effective 22 December 1999. Pt 4-25 (heading) formerly read: Part 4-25 — Charges and civil penalties for failing to meet obligations Pt 4-25 inserted by No 179 of 1999.

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Division 284 — Administrative penalties for statements, unarguable positions and schemes History Div 284 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. Act No 91 of 2000, Sch 1, contains the following application provision: Application of amendments (1) Subject to this item, the amendments made by this Schedule apply to things done on or after 1 July 2000. (2) For fringe benefits tax, those amendments apply to fringe benefits tax, and to things done, for the year of tax starting on 1 April 2001 and later years. (3) Those amendments do not apply to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to: (a) for income tax — the 1999-2000 income year or an earlier income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2000 or an earlier year of tax; or (c) for other taxes — the year starting on 1 July 1999 or an earlier year.

Table of Subdivisions Guide to Division 284 284-A General provisions 284-B Penalties relating to statements 284-C Penalties relating to schemes 284-D Provisions common to Subdivisions 284-B and 284-C 284-E Special rules about unarguable positions for cross-border transfer pricing

Guide to Division 284 284-5 What this Division is about 284-5

This Division sets out the circumstances in which administrative penalties apply for: (a) making false or misleading statements; and (b) taking a position that is not reasonably arguable; and

(c) entering into schemes. It also sets out the amounts of those penalties.

History S 284-5 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

Subdivision 284-A — General provisions Table of sections 284-10 Object of Division 284-15 When a matter is reasonably arguable 284-20 Which statements this Division applies to 284-25 Statements by agents 284-30 Application of Division to trusts 284-35 Application of Division to partnerships

284-10 Object of Division 284-10 The object of this Division is to provide a uniform administrative penalty regime for all *taxation laws to enable administrative penalties to apply to entities that fail to meet their obligations under those laws in relation to: (a) making false or misleading statements; and (b) taking a position that is not reasonably arguable; and (c) entering into *schemes; and (d) refusing to provide documents to the Commissioner. (e) (Repealed by No 75 of 2005) History S 284-10 amended by No 75 of 2005, s 3 and Sch 2 items 1 and 2, by repealing para (e), applicable in relation to: (a) for income tax — the 2004-2005 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax; or (c) for other taxes — the year starting on 1 July 2004 or a later year. Para (e) formerly read: (e) disregarding *private rulings. S 284-10 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-15 When a matter is reasonably arguable (1) A matter is reasonably arguable if it would be concluded in the circumstances, having regard to relevant authorities, that what is argued for is about as likely to be correct as incorrect, or is more likely to be correct than incorrect. Note: For the effect of transfer pricing documentation on when a matter is reasonably arguable, see Subdivision 284-E.

History S 284-15(1) amended by No 101 of 2013, s 3 and Sch 2 item 44, by inserting the note, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013. S 284-15(1) amended by No 75 of 2005, s 3 and Sch 2 item 3, by inserting “about” after “argued for is”, effective 29 June 2005.

(2) To the extent that a matter involves an assumption about the way in which the Commissioner will exercise a discretion, the matter is only reasonably arguable if, had the Commissioner exercised the discretion in the way assumed, a court would be about as likely as not to decide that the exercise of the discretion was in accordance with law. History S 284-15(2) amended by No 75 of 2005, s 3 and Sch 2 item 4, by inserting “about” after “court would be”, effective 29 June 2005.

(3) Without limiting subsection (1), these authorities are relevant: (a) a *taxation law; (b) material for the purposes of subsection 15AB(1) of the Acts Interpretation Act 1901; (c) a decision of a court (whether or not an Australian court), the *AAT or a Board of Review; (d) a *public ruling. History S 284-15(3) amended by No 161 of 2005, s 3 and Sch 2 item 27, by substituting para (d), applicable to things done on or after 1 January 2006. Para (d) formerly read: (d) a public ruling within the meaning of Part IVAAA. S 284-15 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-20 Which statements this Division applies to 284-20 This Division applies to a statement made orally, in a document or in any other way (including electronically) for a purpose connected with a *taxation law. History S 284-20 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-25 Statements by agents 284-25 This Division applies to a statement made by your agent as if it had been made by you. History S 284-25 amended by No 56 of 2010, s 3 and Sch 6 item 58, by omitting “in an *approved form” after “to a statement made”, applicable in relation to things done on or after 4 June 2010. S 284-25 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-30 Application of Division to trusts 284-30 If you are a trustee of a trust and: (a) you make a statement to the Commissioner or to an officer who is exercising powers or performing functions under a *taxation law about the trust; and (b) the statement:

(i) is false or misleading in a material particular, whether because of things in it or omitted from it; or (ii) treated an *income tax law as applying to a matter or identical matters in a particular way that was not *reasonably arguable; or (iii) treated a taxation law as applying in a particular way to a *scheme; this Division applies to you as if any *shortfall amount or *scheme shortfall amount of a beneficiary of the trust as a result of the statement were your shortfall amount or scheme shortfall amount. History S 284-30 amended by No 96 of 2014, s 3 and Sch 1 item 83, by repealing the note, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. The note formerly read: Note: A beneficiary of a trust cannot have a *shortfall amount or *scheme shortfall amount in relation to the MRRT law.

S 284-30 amended by No 14 of 2012, s 3 and Sch 1 item 17, by inserting the note, effective 1 July 2012. For application and transitional provisions, see note under Div 155 heading. S 284-30 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-35 Application of Division to partnerships (1) If you are a partner in a partnership and: (a) a statement about the partnership net income or partnership loss is made by a partner or the partnership’s agent to the Commissioner or to an entity who is exercising powers or performing functions under a *taxation law about the partnership; and (b) the statement: (i) is false or misleading in a material particular, whether because of things in it or omitted from it; or (ii) treated an *income tax law as applying to a matter or identical matters in a particular way that was not *reasonably arguable; this Division applies to you as if you had made the statement. (2) If you are a partner in a partnership and: (a) the partnership participated in a *scheme; and (b) the partnership net income would have been greater, or the partnership loss would have been smaller, apart from the scheme; this Division applies to you as if the proportion of the *scheme benefit that is the same as your share of the partnership net income or partnership loss were your scheme benefit. History S 284-35(2) amended by No 14 of 2012, s 3 and Sch 1 item 18, by inserting the note at the end, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading. History S 284-35 amended by No 96 of 2014, s 3 and Sch 1 item 84, by repealing the note, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. The note formerly read: Note: For the purposes of the MRRT law, under section 220-5 of the Minerals Resource Rent Tax Act 2012 acts and omissions of partners in a partnership are taken to be acts or omissions of the partnership. Section 444-30 in this Schedule deals with the liability of partners for the obligations imposed on a partnership under the MRRT law.

S 284-35 amended by No 14 of 2012, s 3 and Sch 1 item 18, by inserting the note, effective 1 July 2012. For application and transitional provisions, see note under Div 155 heading. S 284-35 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

Subdivision 284-B — Penalties relating to statements Guide to Subdivision 284-B

284-70 What this Subdivision is about 284-70

You are liable to an administrative penalty if: (a) you make a false or misleading statement about a tax-related matter; or (b) you take a position that is not reasonably arguable about a tax-related matter; or (c) the Commissioner determines a tax-related liability of yours without documents you were required to provide. (d) (Repealed by No 75 of 2005) This Subdivision sets out when the penalties apply and how the amounts of the penalties are calculated.

History S 284-70 amended by No 75 of 2005, s 3 and Sch 2 items 5 and 6, by repealing para (d), applicable in relation to: (a) for income tax — the 2004-2005 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax; or (c) for other taxes — the year starting on 1 July 2004 or a later year. Para (d) formerly read: (d) you do not follow a private ruling about a tax-related matter. S 284-70 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

Table of sections   Operative provisions 284-75 Liability to penalty 284-80 Shortfall amounts 284-85 Amount of penalty 284-90 Base penalty amount 284-95 Joint and several liability of directors of corporate trustee that makes a false or misleading statement

Operative provisions 284-75 Liability to penalty (1) You are liable to an administrative penalty if: (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under a *taxation law (other than the *Excise Acts); and (b) the statement is false or misleading in a material particular, whether because of things in it or omitted from it. (c) (Repealed by No 56 of 2010)

Note: This section applies to a statement made by your agent as if it had been made by you: see section 284-25. History S 284-75(1) amended by No 41 of 2011, s 3 and Sch 5 items 403 to 405, by inserting “(other than the *Excise Acts)” after “*taxation law” in para (a), repealing note 1 and substituting “Note” for “Note 2”, effective 27 June 2011. Note 1 formerly read: Note 1: Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Subdivision.

S 284-75(1) amended by No 56 of 2010, s 3 and Sch 6 items 59 to 63, by substituting “make” for “or your agent makes” in para (a), substituting “it.” for “it; and” in para (b), repealing para (c), substituting “Note 1:” for “Note:” in the note and inserting note 2, applicable in relation to things done on or after 4 June 2010. Para (c) formerly read: (c) you have a *shortfall amount as a result of the statement. S 284-75(1) note inserted by No 25 of 2001, s 3 and Sch 7 item 37, effective 4 May 2001.

(1A) (Repealed by No 56 of 2010) History S 284-75(1A) repealed by No 56 of 2010, s 3 and Sch 6 item 102, applicable in relation to statements made on or after 4 June 2010. S 28475(1A) formerly read: (1A) However, you are not liable to an administrative penalty under subsection (1) if: (a) you engage a *registered tax agent or BAS agent; and (b) you give the registered tax agent or BAS agent all relevant taxation information; and (c) the registered tax agent or BAS agent makes the statement; and (d) the statement results in a *shortfall amount; and (e) the shortfall amount did not result from: (i) intentional disregard by the registered tax agent or BAS agent of a *taxation law; or (ii) recklessness by the agent as to the operation of a taxation law. S 284-75(1A) inserted by No 114 of 2009, s 3 and Sch 1 item 23, applicable in relation to statements given on or after 1 March 2010.

(1B) (Repealed by No 56 of 2010) History S 284-75(1B) repealed by No 56 of 2010, s 3 and Sch 6 item 102, applicable in relation to statements made on or after 4 June 2010. S 28475(1B) formerly read: (1B) If you wish to rely on subsection (1A), you bear an evidential burden in relation to paragraph (1A)(b). S 284-75(1B) inserted by No 114 of 2009, s 3 and Sch 1 item 23, applicable in relation to statements given on or after 1 March 2010.

(2) You are liable to an administrative penalty if: (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under an *income tax law or the *petroleum resource rent tax law; and (b) in the statement, you treated an income tax law, or the petroleum resource rent tax law, as applying to a matter or identical matters in a particular way that was not *reasonably arguable; and (c) (Repealed by No 56 of 2010) (d) item 4, 5 or 6 of the table in subsection 284-90(1) applies to you. History S 284-75(2) amended by No 96 of 2014, s 3 and Sch 1 items 85–86, by omitting “*MRRT law or” after “*income tax law or the” from para (a) and “MRRT law or” after “income tax law, or the” from para (b), effective 30 September 2014. For transitional provisions see note under Pt 315 heading. S 284-75(2) amended by No 88 of 2013, s 3 and Sch 7 items 178 and 179, by inserting “or *petroleum resource rent tax law” after “the *MRRT law” in para (a) and “or petroleum resource rent tax law” after “the MRRT law” in para (b), effective 1 July 2012. S 284-75(2) amended by No 14 of 2012, s 3 and Sch 1 items 19 and 20, by inserting “or the *MRRT law” in para (a) and substituting “income tax law, or the MRRT law,” for “*income tax law” in para (b), effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading. S 284-75(2) amended by No 56 of 2010, s 3 and Sch 6 items 64 to 66, by substituting “make” for “or your agent makes” in para (a), omitting

“or your agent” after “statement, you” in para (b) and repealing para (c), applicable in relation to things done on or after 4 June 2010. Para (c) formerly read: (c) you have a *shortfall amount as a result of the statement; and

(3) You are liable to an administrative penalty if: (a) you fail to give a return, notice or other document to the Commissioner by the day it is required to be given; and (b) that document is necessary for the Commissioner to determine a *tax-related liability (other than one arising under the *Excise Acts) of yours accurately; and (c) the Commissioner determines the tax-related liability without the assistance of that document. Note: You are also liable to an administrative penalty for failing to give the document on time: see Subdivision 286-C. History S 284-75(3) amended by No 21 of 2015, s 3 and Sch 7 item 38, by inserting “(other than one arising under the *Excise Acts)” in para (b), applicable in relation to returns, notices or documents required to be given to the Commissioner on or after 20 March 2015.

(4) You are liable to an administrative penalty if: (a) you make a statement to an entity other than: (i) the Commissioner; and (ii) an entity exercising powers or performing functions under a *taxation law (other than the *Excise Acts); and (b) the statement is, or purports to be one that: (i) is required or permitted by a taxation law (other than the Excise Acts); or (ii) might reasonably be expected to be used, by an entity in determining, for the purposes of the *GST law, whether you are an Australian consumer (within the meaning of the *GST Act); or (iii) might reasonably be expected to be used, by an entity in determining, for the purposes of the GST law, whether a supply made by you is connected with the indirect tax zone (within the meaning of that Act) because of Subdivision 84-C of that Act; and (c) the statement is false or misleading in a material particular, whether because of things in it or omitted from it. History S 284-75(4) amended by No 77 of 2017, s 3 and Sch 1 items 61 and 62, by substituting “or” for “and” in para (b)(ii) and inserting para (b)(iii), effective 1 July 2017. S 284-75(4) amended by No 52 of 2016, s 3 and Sch 1 item 37, by substituting para (b), applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. Para (b) formerly read: (b) the statement is, or purports to be, one required or permitted by a taxation law (other than the Excise Acts); and S 284-75(4) amended by No 41 of 2011, s 3 and Sch 5 items 406 and 407, by inserting “(other than the *Excise Acts)” after “*taxation law” in para (a)(ii) and “(other than the Excise Acts)” after “taxation law” in para (b), effective 27 June 2011. S 284-75(4) inserted by No 56 of 2010, s 3 and Sch 6 item 67, applicable in relation to things done on or after 4 June 2010. Former s 284-75(4) repealed by No 75 of 2005, s 3 and Sch 2 item 7, applicable in relation to: (a) for income tax — the 2004-2005 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax; or (c) for other taxes — the year starting on 1 July 2004 or a later year. S 284-75(4) formerly read: (4) You are liable to an administrative penalty if: (a) a *private ruling has been made about the way in which a *taxation law applies to you; and (b) after the ruling was made, you make a statement to the Commissioner treating that law as applying to you in a different way; and (c) you have a *shortfall amount as a result of the statement.

Exceptions to subsections (1) and (4) (5) You are not liable to an administrative penalty under subsection (1) or (4) for a statement that is false or misleading in a material particular if you, and your *agent (if relevant), took reasonable care in connection with the making of the statement. History S 284-75(5) inserted by No 56 of 2010, s 3 and Sch 6 item 67, applicable in relation to things done on or after 4 June 2010.

(6) You are not liable to an administrative penalty under subsection (1) or (4) if: (a) you engage a *registered tax agent or BAS agent; and (b) you give the registered tax agent or BAS agent all relevant taxation information; and (c) the registered tax agent or BAS agent makes the statement; and (d) the false or misleading nature of the statement did not result from: (i) intentional disregard by the registered tax agent or BAS agent of a *taxation law (other than the *Excise Acts); or (ii) recklessness by the agent as to the operation of a taxation law (other than the Excise Acts). History S 284-75(6) amended by No 41 of 2011, s 3 and Sch 5 items 408 and 409, by inserting “(other than the *Excise Acts)” after “*taxation law” in para (d)(i) and “(other than the Excise Acts)” after “taxation law” in para (d)(ii), effective 27 June 2011. S 284-75(6) inserted by No 56 of 2010, s 3 and Sch 6 item 104, applicable in relation to statements made on or after 4 June 2010.

(7) If you wish to rely on subsection (6), you bear an evidential burden in relation to paragraph (6)(b). History S 284-75(7) inserted by No 56 of 2010, s 3 and Sch 6 item 104, applicable in relation to statements made on or after 4 June 2010.

Further exception to subsection (1) (8) You are not liable to an administrative penalty under subsection (1) if: (a) you made the statement (the original statement) under section 389-5 notifying an amount under item 1 or 2 of the table in subsection 389-5(1) (and no other item in that table); and (b) the original statement related to the *financial year in which you made it; and (c) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (d) the further statement: (i) is in the *approved form; and (ii) if subsection 389-25(1) in that Schedule provides for a period for correcting the original statement — is made within that period; and (iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made. History S 284-75(8) inserted by No 55 of 2016, s 3 and Sch 23 item 19, effective 1 October 2016. For application provisions, see note under Div 389 heading.

284-80 Shortfall amounts

(1) You have a shortfall amount if an item in this table applies to you. That amount is the amount by which the relevant liability, or the payment or credit, is less than or more than it would otherwise have been. Shortfall amounts Item

You have a shortfall amount in this situation: 1

A *tax-related liability of yours for an accounting period, or for a *taxable importation, or under the Superannuation (Unclaimed Money and Lost Members) Act 1999, worked out on the basis of the statement is less than it would be if the statement were not false or misleading

2

An amount that the Commissioner must pay or credit to you under a *taxation law (other than the *Excise Acts) for an accounting period, or under a tourist refund scheme under Division 168 of the *GST Act or Division 25 of the A New Tax System (Wine Equalisation Tax) Act 1999, worked out on the basis of the statement is more than it would be if the statement were not false or misleading

3

A *tax-related liability of yours for an accounting period worked out on the basis of the statement is less than it would be if the statement did not treat an *income tax law or the *petroleum resource rent tax law as applying in a way that was not *reasonably arguable

4

An amount that the Commissioner must pay or credit to you under an *income tax law or the *petroleum resource rent tax law for an accounting period worked out on the basis of the statement is more than it would be if the statement did not treat an income tax law or the petroleum resource rent tax law as applying in a way that was not *reasonably arguable

5

You are liable to pay to the Commissioner an amount of *excess exploration credit tax

6

(Repealed by No 75 of 2005)

CCH Note Pending amendment S 284-80(1) will be amended by No 15 of 2018, s 3 and Sch 1 item 64, by repealing table item 5, effective 1 July 2023. For saving provisions, see note under s 45-340. History S 284-80(1) amended by No 21 of 2015, s 3 and Sch 6 item 37, by inserting table item 5, applicable in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years. S 284-80(1) amended by No 96 of 2014, s 3 and Sch 1 items 87 and 88, by omitting “, the *MRRT law” from table items 3 and 4 and “, the MRRT law” from table item 4, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 284-80(1) amended by No 88 of 2013, s 3 and Sch 7 items 180 to 182, by substituting “, the *MRRT law or the *petroleum resource rent tax law” for “, or the *MRRT law,” in table item 3, and substituting “, the *MRRT law or the *petroleum resource rent tax law” for “, or the *MRRT law,” (first occurring) and “income tax law, the MRRT law or the petroleum resource rent tax law” for “*income tax law, or the *MRRT law,” (last occurring) in table item 4, effective 1 July 2012. S 284-80(1) amended by No 14 of 2012, s 3 and Sch 1 item 21, by inserting “, or the *MRRT law,” in table items 3 and 4, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading. S 284-80(1) amended by No 41 of 2011, s 3 and Sch 5 item 410, by inserting “(other than the *Excise Acts)” in table item 2, effective 27 June 2011. S 284-80(1) amended by No 56 of 2010, s 3 and Sch 6 item 68, by repealing the note, applicable in relation to things done on or after 4 June 2010. The note formerly read: Note: Section 284-215 may reduce or eliminate your shortfall amount.

S 284-80(1) amended by No 151 of 2008, s 3 and Sch 1 item 26, by inserting “or under the Superannuation (Unclaimed Money and Lost Members) Act 1999” in table item 1, effective 18 December 2008. S 284-80(1) amended by No 75 of 2005.

(2) However, if:

(a) your shortfall amount arises in the situation covered by both item 1 in the table and item 1, 2 or 3 in the table in subsection 284-90(1); and (b) the statement is false or misleading because of errors mentioned in section 705-315 of the Income Tax Assessment Act 1997 that were made in it and it was made before the Commissioner became aware of the errors, your shortfall amount is instead the amount worked out using the formula:

where: adjusted reset cost base asset setting amount means: (a) the *tax cost setting amount, worked out under Division 705 of the Income Tax Assessment Act 1997, for all assets of a kind referred to in section 705-35 of that Act as reset cost base assets that the *head company of the relevant group held continuously from the time when the *subsidiary member referred to in subsection 705-315(2) of that Act joined the group until the start of the head company’s income year in which the Commissioner became aware of the errors mentioned in section 705-315 of that Act; less: (b) the head company’s deductions under Division 40 (except under Subdivision 40-F, 40-G, 40-H or 40-I) or Subdivision 328-D of the Income Tax Assessment Act 1997 for those assets for all income years before the income year in which the Commissioner became aware of the errors. [capital gain ] (Repealed by No 107 of 2003) original reset cost base asset setting amount means the *tax cost setting amount, worked out under Division 705 of the Income Tax Assessment Act 1997, for all reset cost base assets that the *subsidiary member held at the time it joined the group, other than assets that the *head company no longer held at the start of the earliest income year for which the Commissioner could amend the head company’s assessment to correct any of the errors. tax on capital gain means the product of: (a) the *capital gain that the *head company makes as a result of *CGT event L6 happening as mentioned in section 104-525 of the Income Tax Assessment Act 1997; and (b) the *corporate tax rate in respect of taxable income for the income year in which that CGT event happens. History S 284-80(2) amended by No 107 of 2003, s 3 and Sch 6 items 19 to 22, by substituting “it and it was made before the Commissioner became aware of the errors” for “the income tax return mentioned in subsection 705-230(2) of that Act” in para (b), substituting “Tax on capital gain” for “Capital gain” in the formula, repealing the definition of “capital gain” and inserting the definition of “tax on capital gain”, effective 21 October 2003. The definition of “capital gain” formerly read: capital gain means the capital gain that the head company makes as a result of CGT event L6 happening as mentioned in section 104525 of the Income Tax Assessment Act 1997. S 284-80(2) inserted by No 16 of 2003, s 3 and Sch 4 item 9, effective 24 October 2002. S 284-80 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-85 Amount of penalty (1) Work out the *base penalty amount under section 284-90. If the base penalty amount is not increased under section 284-220 or reduced under section 284-225, this is the amount of the penalty. (2) Otherwise, use this formula: BPA + [BPA × (Increase % − Reduction %)]

where: BPA is the *base penalty amount. increase % is the percentage increase (if any) under section 284-220. reduction % is the percentage reduction (if any) under section 284-225. History S 284-85 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-90 Base penalty amount (1) The base penalty amount under this Subdivision is worked out using this table and subsections (1A) to (2), and section 284-224 if relevant: Base penalty amount Item

In this situation:

The base penalty amount is:

1

You have a *shortfall amount as a result of a statement described in subsection 284-75(1) or (4) and the amount, or part of the amount, resulted from intentional disregard of a *taxation law (other than the *Excise Acts) by you or your agent

75% of your *shortfall amount or part

2

You have a *shortfall amount as a result of a statement described in subsection 284-75(1) or (4) and the amount, or part of the amount, resulted from recklessness by you or your agent as to the operation of a *taxation law (other than the *Excise Acts)

50% of your *shortfall amount or part

3

You have a *shortfall amount as a result of a statement described in subsection 284-75(1) or (4) and the amount, or part of the amount, resulted from a failure by you or your agent to take reasonable care to comply with a *taxation law (other than the *Excise Acts)

25% of your *shortfall amount or part

3A

A statement described in subsection 284-75(1) or (4) was false or misleading because of intentional disregard of a *taxation law (other than the *Excise Acts) by you or your *agent but did not result in you having a *shortfall amount

60 penalty units

3B

A statement described in subsection 284-75(1) or (4) was false or misleading because of recklessness by you or your *agent as to the operation of a *taxation law (other than the *Excise Acts) but did not result in you having a *shortfall amount

40 penalty units

3C

A statement described in subsection 284-75(1) or (4) was false or misleading because of a failure by you or your *agent to take reasonable care to comply with a *taxation law (other than the *Excise Acts) but did not result in you having a *shortfall amount

20 penalty units

4

You have a *shortfall amount, all or part of which resulted from you or 25% of your *shortfall your agent treating an *income tax law or the *petroleum resource amount or part rent tax law as applying to a matter or identical matters in a particular way that was not *reasonably arguable, and that amount is more than your *reasonably arguable threshold.

5

You have a *shortfall amount because of section 284-30 (about trusts) and: (a)

your shortfall amount or part of it resulted from you or your

25% of your *shortfall amount or part

agent treating an *income tax law as applying to a matter or identical matters in a particular way that was not *reasonably arguable; and (b)

6

because of that treatment, the trust’s net income would have been reduced, or the trust’s *tax loss would have been increased, for the income year by more than the trust’s *reasonably arguable threshold

You have a *shortfall amount because of section 284-35 (about partnerships) and: (a)

your shortfall amount or part of it resulted from you or your agent treating an *income tax law as applying to a matter or identical matters in a particular way that was not *reasonably arguable; and

(b)

because of that treatment, the partnership net income would have been reduced, or the partnership loss would have been increased, for the income year by more than the partnership’s *reasonably arguable threshold

7

You are liable to an administrative penalty under subsection 28475(3)

8

(Repealed by No 75 of 2005)

25% of your *shortfall amount or part

75% of the tax-related liability concerned

CCH Note Misdescribed amendment No 101 of 2013, s 3 and Sch 2 item 45 sought to amend s 284-90(1) by substituting “your *reasonably arguable threshold” for “the greater of $10,000 or 1% of the income tax payable, or *MRRT payable, by you for the income year, worked out on the basis of your *income tax return or *MRRT return” in table item 4, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013. However, this amendment was misdescribed and could not be consolidated. History S 284-90(1) amended by No 27 of 2017, s 3 and Sch 2 item 2, by inserting “and subsections (1A) to (2),”, applicable in relation to any of the following: (a) statements referred to in section 284-75 in Schedule 1 to the Taxation Administration Act 1953 that are made at or after 1 July 2017; (b) returns, notices or other documents referred to in that section that are required to be given at or after 1 July 2017. S 284-90(1) amended by No 96 of 2014, s 3 and Sch 1 item 89, by substituting the cell at table item 4, column headed “In this situation:”, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. The cell formerly read: You have a *shortfall amount, all or part of which resulted from you or your agent treating an *income tax law, the *MRRT law or the *petroleum resource rent tax law as applying to a matter or identical matters in a particular way that was not *reasonably arguable, and that amount is more than the greater of $10,000 or 1% of whichever of the following applies: (a) the income tax payable by you for the income year, worked out on the basis of your *income tax return; (b) the *MRRT payable by you for the *MRRT year, worked out on the basis of your *MRRT return; (c) the *petroleum resource rent tax payable by you for the year of tax (within the meaning of the Petroleum Resource Rent Tax Assessment Act 1987), worked out on the basis of your return under Division 1 of Part VI of that Act. S 284-90(1) amended by No 101 of 2013, s 3 and Sch 2 items 46–47, by substituting “the trust’s *reasonably arguable threshold” for “the greater of $20,000 or 2% of the trust’s net income (if any) for that year worked out on the basis of the trust’s *income tax return” in table item 5 and “the partnership’s *reasonably arguable threshold” for “the greater of $20,000 or 2% of the partnership net income (if any) for that year, worked out on the basis of the partnership’s *income tax return” in table item 6, column headed “In this situation:”, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after the date mentioned in subsection 815-15(2) of the Income Tax (Transitional Provisions) Act 1997, as inserted; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after that date.

S 284-90(1) amended by No 88 of 2013, s 3 and Sch 7 item 183, by substituting the cell at table item 4, column headed “In this situation:”, effective 1 July 2012. The cell formerly read: You have a *shortfall amount, all or part of which resulted from you or your agent treating an *income tax law, or the *MRRT law, as applying to a matter or identical matters in a particular way that was not *reasonably arguable, and that amount is more than the greater of $10,000 or 1% of the income tax payable, or *MRRT payable, by you for the income year, worked out on the basis of your *income tax return or *MRRT return S 284-90(1) amended by No 14 of 2012, s 3 and Sch 1 items 21–23, by inserting “, or the *MRRT law,”, “, or *MRRT payable,” and “or *MRRT return” in table item 4, effective 1 July 2012. For application and transitional provisions see note under heading. S 284-90(1) amended by No 41 of 2011, s 3 and Sch 5 item 411, by substituting “*taxation law (other than the *Excise Acts)” for “*taxation law” in table items 1 to 3C, column headed “In this situation:”, effective 27 June 2011. S 284-90(1) amended by No 56 of 2010, s 3 and Sch 6 items 69 to 73, by inserting “and section 284-224 if relevant” after “this table”, substituting “You have a *shortfall amount as a result of a statement described in subsection 284-75(1) or (4) and the amount, or part of the amount,” for “Your *shortfall amount or part of it” in table items 1, 2 and 3, inserting table items 3A, 3B and 3C, substituting “You have a *shortfall amount, all or part of which” for “Your *shortfall amount or part of it” in table item 4 and repealing the note, applicable in relation to things done on or after 4 June 2010. The note formerly read: Note: Section 284-215 may reduce or eliminate your shortfall amount.

S 284-90(1) amended by No 75 of 2005.

(1A) The *base penalty amount in an item of the table in subsection (1) that applies to you is taken to be doubled if: (a) on or before the day (your trigger day) applying to you under subsection (4) for that table item: (i) the Commissioner has made an assessment of your income tax for one or more income years; or (ii) the Commissioner has made a determination under subsection 960-555(3) of the Income Tax Assessment Act 1997 in relation to you, or in relation to the *global parent entity for the group of which you are a member, for a period; or (iii) you have given the Commissioner statements in accordance with Subdivision 815-E of that Act for an income year or another 12 month period; and (b) you were a *significant global entity for: (i) whichever of those income years or periods that ends on the most recent day; or (ii) if more than one of them ends on that most recent day — any of those income years or periods that ends on that most recent day. Note: For subparagraph (a)(iii), you may be allowed to give statements for a 12 month period other than an income year (see section 815-360 of the Income Tax Assessment Act 1997). History S 284-90(1A) inserted by No 27 of 2017, s 3 and Sch 2 item 3, applicable in relation to any of the following: (a) statements referred to in section 284-75 in Schedule 1 to the Taxation Administration Act 1953 that are made at or after 1 July 2017; (b) returns, notices or other documents referred to in that section that are required to be given at or after 1 July 2017.

(1B) However, subsection (1A) is taken never to have applied to you in relation to your trigger day if: (a) the Commissioner makes an assessment of your income tax for the income year that includes your trigger day; and (b) you are not a *significant global entity for that income year. History S 284-90(1B) inserted by No 27 of 2017, s 3 and Sch 2 item 3, applicable in relation to any of the following: (a) statements referred to in section 284-75 in Schedule 1 to the Taxation Administration Act 1953 that are made at or after 1 July 2017; (b) returns, notices or other documents referred to in that section that are required to be given at or after 1 July 2017.

(2) If 2 or more items in that table apply and one of them produces a greater *base penalty amount than

any of the others, use that item. History S 284-90(2) amended by No 56 of 2010, s 3 and Sch 6 item 74, by omitting “to you for your *shortfall amount or a part of it” after “in that table apply”, applicable in relation to things done on or after 4 June 2010.

(3) An entity’s reasonably arguable threshold for an income year is: (a) unless paragraph (b) applies — the greater of $10,000 or 1% of whichever of the following applies: (i) the income tax payable by the entity for the income year, worked out on the basis of the entity’s *income tax return; (ii) the *petroleum resource rent tax payable by the entity for the year of tax (within the meaning of the Petroleum Resource Rent Tax Assessment Act 1987) most closely corresponding to the income year, worked out on the basis of the entity’s return under Division 1 of Part VI of that Act; or (b) if the entity is a trust or partnership — the greater of the following amounts: (i) $20,000; (ii) 2% of the entity’s *net income (if any) for the income year worked out on the basis of the entity’s *income tax return. History S 284-90(3) amended by No 96 of 2014, s 3 and Sch 1 item 90, by substituting para (a), effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Para (a) formerly read: (a) unless paragraph (b) applies — the greater of the following amounts: (i) $10,000; (ii) 1% of the income tax payable, or *MRRT payable (as the case requires), by the entity for the income year, worked out on the basis of the entity’s *income tax return or *MRRT return (as the case requires); or 284-90(3) inserted by No 101 of 2013, s 3 and Sch 2 item 48, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after the date mentioned in subsection 815-15(2) of the Income Tax (Transitional Provisions) Act 1997, as inserted; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after that date.

(4) For the purposes of paragraph (1A)(a), the following day applies to you for the relevant item of the table in subsection (1): (a) for any of table items 1 to 3C — the day you made the statement referred to in that item; (b) for any of table items 4 to 6 — the day you made the statement to which that item relates and that is referred to in subsection 284-75(2); (c) for table item 7 — the day the return, notice or other document to which that item relates, and that is referred to in subsection 284-75(3), was required to be given. History S 284-90(4) inserted by No 27 of 2017, s 3 and Sch 2 item 4, applicable in relation to any of the following: (a) statements referred to in section 284-75 in Schedule 1 to the Taxation Administration Act 1953 that are made at or after 1 July 2017; (b) returns, notices or other documents referred to in that section that are required to be given at or after 1 July 2017. History S 284-90 inserted by No 91 of 2000.

284-95 Joint and several liability of directors of corporate trustee that makes a false or misleading statement

(1) This section applies if a trustee of a *self managed superannuation fund, or of a fund that is treated as a self managed superannuation fund under subsection 10(4) of the Superannuation Industry (Supervision) Act 1993: (a) is liable to an administrative penalty under subsection 284-75(1) or (4); and (b) is a body corporate. (2) The directors of the body corporate at the time it becomes liable to the penalty are jointly and severally liable to pay the amount of the *tax-related liability in respect of the penalty. Note: See section 265-45 for rules on joint liability. History S 284-95 inserted by No 56 of 2010, s 3 and Sch 6 item 75, applicable in relation to things done on or after 4 June 2010.

Subdivision 284-C — Penalties relating to schemes Guide to Subdivision 284-C

284-140 What this Subdivision is about 284-140

You are liable to an administrative penalty if you attempt to reduce your tax-related liabilities or increase your credits through a scheme. This Subdivision sets out when the penalties apply and how the amounts of the penalties are calculated.

History S 284-140 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

Table of sections   Operative provisions 284-145 Liability to penalty 284-150 Scheme benefits and scheme shortfall amounts 284-155 Amount of penalty 284-160 Base penalty amount: schemes 284-165 Exception — threshold for penalty arising from cross-border transfer pricing

Operative provisions 284-145 Liability to penalty (1) You are liable to an administrative penalty if: (a) you would, apart from a provision of a *taxation law or action taken under such a provision (the adjustment provision), get a *scheme benefit from a *scheme; and (b) having regard to any relevant matters, it is reasonable to conclude that:

(i) an entity that (alone or with others) entered into or carried out the scheme, or part of it, did so with the sole or dominant purpose of that entity or another entity getting a scheme benefit from the scheme; or (ia) for a scheme to which Part IVA of the Income Tax Assessment Act 1936 applies because of section 177DA of that Act — an entity that (alone or with others) entered into or carried out the scheme, or part of it, did so for a principal purpose of, or for more than one principal purpose that includes a purpose of, that entity or another entity getting a scheme benefit from the scheme; or (ii) for a scheme referred to in Division 165 of the *GST Act or Division 75 of the Fuel Tax Act 2006 — the principal effect of the scheme, or of part of the scheme, is that you would, apart from the adjustment provision, get the scheme benefit from the scheme directly or indirectly. History S 284-145(1) amended by No 170 of 2015, s 3 and Sch 2 item 5, by inserting para (b)(ia), effective 11 December 2015. No 170 of 2015, s 3 and Sch 2 item 7 contains the following application provision: 7 Application (1) The amendments made by this Schedule apply on or after 1 January 2016 in connection with a scheme, whether or not the scheme was entered into, or was commenced to be carried out, before that day. (2) Despite subitem (1), the amendments made by this Schedule do not apply in relation to tax benefits that a taxpayer derives before that day. S 284-145(1) amended by No 73 of 2006, s 3 and Sch 5 item 165, by substituting “*GST Act or Division 75 of the Fuel Tax Act 2006” for “A New Tax System (Goods and Services Tax) Act 1999”, effective 1 July 2006.

(2) (Repealed by No 101 of 2013) History S 284-145(2) repealed by No 101 of 2013, s 3 and Sch 2 item 49, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013. S 284-145(2) formerly read: (2) You are also liable to an administrative penalty if: (a) you would, apart from section 136AD or 136AE of the Income Tax Assessment Act 1936, or the application of the International Tax Agreements Act 1953 to those sections, (also the adjustment provision) get a *scheme benefit from a *scheme; and (b) subparagraph (1)(b)(i) is not satisfied for the scheme.

(2A) You are also liable to an administrative penalty if: (a) you would, apart from a determination under section 815-30 of the Income Tax Assessment Act 1997 (also the adjustment provision), get a *scheme benefit from a *scheme; and (b) neither subparagraph (1)(b)(i) nor subparagraph (1)(b)(ia) is satisfied for the scheme. History S 284-145(2A) amended by No 170 of 2015, s 3 and Sch 2 item 6, by substituting “neither subparagraph (1)(b)(i) nor subparagraph (1)(b)(ia) is” for “subparagraph (1)(b)(i) is not” in para (b), effective 11 December 2015. For application provision, see note under s 284-145(1). S 284-145(2A) inserted by No 115 of 2012, s 3 and Sch 1 item 13, applicable to income years starting on or after 1 July 2012.

(2B) You are also liable to an administrative penalty if: (a) to give effect to Subdivision 815-B or 815-C of the Income Tax Assessment Act 1997 (also the adjustment provision) in relation to a *scheme, the Commissioner: (i) amends your assessment for an income year; or (ii) serves you with one or more notices under subsection 128C(7) of the Income Tax Assessment Act 1936 in respect of income that is taken because of the application of the adjustment provision to have been derived in the income year; and (b) as a result, you are liable to pay an additional amount of income tax or *withholding tax (as the case requires). Note:

Subdivisions 815-B and 815-C of the Income Tax Assessment Act 1997 apply the arm’s length principle (about transfer pricing) to entities and permanent establishments respectively. History S 284-145(2B) inserted by No 101 of 2013, s 3 and Sch 2 item 3, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013.

(2C) You are also liable to an administrative penalty if: (a) you are the trustee of a *managed investment trust in relation to an income year; and (b) to give effect to Subdivision 275-L of the Income Tax Assessment Act 1997 (also the adjustment provision) in relation to a *scheme, the Commissioner amends your assessment for the income year; and (c) as a result, you are liable to pay an additional amount of income tax (as the case requires). Note: Subdivision 275-L of the Income Tax Assessment Act 1997 applies to non-arm’s length income of managed investment trusts. History S 284-145(2C) inserted by No 53 of 2016, s 3 and Sch 4 item 7, effective 5 May 2016. No 53 of 2016, s 3 and Sch 8 item 1 contains the following application provision: 1 Application provision (1) The amendments apply to assessments for income years starting on or after: (a) unless paragraph (b) applies — 1 July 2016; or (b) if the assessment is in respect of a trust, and the trustee of the trust has made a choice under subitem (5) — 1 July 2015. … (5) The trustee of a trust may make a choice for the purposes of paragraph (1)(b) if the 2015-16 income year of the trust starts on or after 1 July 2015. (6) The choice cannot be revoked.

(3) It does not matter whether the *scheme, or any part of the scheme, was entered into or carried out inside or outside Australia. History S 284-145 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-150 Scheme benefits and scheme shortfall amounts (1) An entity gets a scheme benefit from a *scheme if: (a) a *tax-related liability of the entity for an accounting period is, or could reasonably be expected to be, less than it would be apart from the scheme or a part of the scheme; or (b) an amount that the Commissioner must pay or credit to the entity under a *taxation law for an accounting period is, or could reasonably be expected to be, more than it would be apart from the scheme or a part of the scheme. (2) The amount of the *scheme benefit that you would, apart from the adjustment provision, have got from the *scheme is called your scheme shortfall amount. History S 284-150(2) amended by No 56 of 2010, s 3 and Sch 6 item 76, by repealing the note, applicable in relation to things done on or after 4 June 2010. The note formerly read: Note: Section 284-215 may reduce or eliminate your scheme shortfall amount.

(3) However, to the extent that your scheme shortfall amount is due to errors mentioned in section 705315 of the Income Tax Assessment Act 1997 that were made in a statement that was made before the Commissioner became aware of the errors, your scheme shortfall amount is instead the amount worked

out using the formula: where: adjusted reset cost base asset setting amount means: (a) the *tax cost setting amount, worked out under Division 705 of the Income Tax Assessment Act 1997, for all assets of a kind referred to in section 705-35 of that Act as reset cost base assets that the *head company of the relevant group held continuously from the time when the *subsidiary member referred to in subsection 705-315(2) of that Act joined the group until the start of the head company’s income year in which the Commissioner became aware of the errors mentioned in section 705-315 of that Act; less: (b) the head company’s deductions under Division 40 (except under Subdivision 40-F, 40-G, 40-H or 40-I) or Subdivision 328-D of the Income Tax Assessment Act 1997 for those assets for all income years before the income year in which the Commissioner became aware of the errors. [capital gain ] (Repealed by No 107 of 2003) original reset cost base asset setting amount means the *tax cost setting amount, worked out under Division 705 of the Income Tax Assessment Act 1997, for all reset cost base assets that the *subsidiary member held at the joining time, other than assets that the *head company no longer held at the start of the earliest income year for which the Commissioner could amend the head company’s assessment to correct any of the errors. tax on capital gain means the product of: (a) the *capital gain that the *head company makes as a result of *CGT event L6 happening as mentioned in section 104-525 of the Income Tax Assessment Act 1997; and (b) the *corporate tax rate in respect of taxable income for the income year in which that CGT event happens. History S 284-150(3) amended by No 107 of 2003, s 3 and Sch 2 items 23 to 26, by substituting “mentioned in section 705-315 of the Income Tax Assessment Act 1997 that were made in a statement that was made before the Commissioner became aware of the errors” for “in an income tax return as mentioned in subsection 705-230(2) of the Income Tax Assessment Act 1997”, substituting “Tax on capital gain” for “Capital gain” in the formula, repealing the definition of “capital gain” and inserting the definition of “tax on capital gain”, applicable on and after 1 July 2002. The definition of “capital gain” formerly read: capital gain means the capital gain that the head company makes as a result of CGT event L6 happening as mentioned in section 104525 of the Income Tax Assessment Act 1997. S 284-150(3) inserted by No 16 of 2003, s 3 and Sch 4 item 10, effective 24 October 2002.

Scheme shortfall amount for cross-border transfer pricing (4) Despite subsection (2), your scheme shortfall amount for a *scheme to which subsection 284145(2B) applies is the total amount of additional income tax and *withholding tax you are liable to pay as mentioned in that subsection. History S 284-150(4) inserted by No 101 of 2013, s 3 and Sch 2 item 4, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013.

(5) Disregard your *scheme shortfall amount for a *scheme to which subsection 284-145(1) applies to the

extent that scheme shortfall amount is attributable to additional tax that is, or is part of, your scheme shortfall amount for a scheme to which subsection 284-145(2B) applies. History S 284-150(5) inserted by No 101 of 2013, s 3 and Sch 2 item 4, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013. S 284-150 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

Scheme shortfall amount for managed investment trust non-arm’s length income (6) Despite subsection (2), your scheme shortfall amount for a *scheme to which subsection 284-145(2C) applies is the total amount of additional income tax you are liable to pay as mentioned in that subsection. History S 284-150(6) inserted by No 53 of 2016, s 3 and Sch 4 item 8, effective 5 May 2016. For application provision, see note under s 284145(2C).

(7) Disregard your *scheme shortfall amount for a *scheme to which subsection 284-145(1) applies to the extent that scheme shortfall amount is attributable to additional tax that is, or is part of, your scheme shortfall amount for a scheme to which subsection 284-145(2C) applies. History S 284-150(7) inserted by No 53 of 2016, s 3 and Sch 4 item 8, effective 5 May 2016. For application provision, see note under s 284145(2C).

284-155 Amount of penalty (1) Work out the *base penalty amount under section 284-160. If the base penalty amount is not increased under section 284-220 or reduced under section 284-225, this is the amount of the penalty. (2) Otherwise, use this formula: BPA + [BPA × (Increase % − Reduction %)] where: BPA is the *base penalty amount. increase % is the percentage increase (if any) under section 284-220. reduction % is the percentage reduction (if any) under section 284-225. (3) However, the amount of the penalty is twice the amount worked out under subsection (1) or (2) of this section if: (a) you are a *significant global entity during an income year that consists of, or includes all or part of, the accounting period to which your *scheme shortfall amount relates; and (b) it is not *reasonably arguable that the adjustment provision does not apply. History S 284-155(3) inserted by No 170 of 2015, s 3 and Sch 3 item 1, applicable in relation to any scheme benefit that an entity gets in relation to an income year commencing on or after 1 July 2015, whether the scheme to which the scheme benefit relates was entered into, or commenced to be carried out, before, on or after 1 July 2015. History S 284-155 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-160 Base penalty amount: schemes (1) The base penalty amount for a *scheme to which subsection 284-145(1) or (2C) applies is, subject to section 284-224: (a) 50% of your *scheme shortfall amount; or (b) 25% of your scheme shortfall amount if it is *reasonably arguable that the adjustment provision does not apply. (2) The base penalty amount for a *scheme to which subsection 284-145(2A) applies is, subject to section 284-224: (a) 25% of your *scheme shortfall amount; or (b) 10% of your scheme shortfall amount if it is *reasonably arguable that the adjustment provision does not apply. (3) The base penalty amount for a *scheme to which subsection 284-145(2B) applies is worked out using this table and section 284-224 if relevant: Base penalty amount Item

Column 1 In this situation:

Column 2 The base penalty amount is:

1

having regard to any relevant matters, it is reasonable to conclude that an entity that (alone or with others) entered into or carried out the *scheme, or part of it, did so with the sole or dominant purpose of that entity or another entity getting a *transfer pricing benefit from the scheme

the sum of: (a) 50% of your *scheme shortfall amount, to the extent that it is not attributable as mentioned in paragraph (b); and (b) 25% of your scheme shortfall amount, to the extent (if any) that it is attributable to the entity, or the entity’s agent, treating the adjustment provision as applying (including not applying) to a matter (or identical matters) in a particular way that is *reasonably arguable

2

item 1 does not apply

the sum of: (a) 25% of your *scheme shortfall amount, to the extent that it is not attributable as mentioned in paragraph (b); and (b) 10% of your scheme shortfall amount, to the extent (if any) that it is attributable to the entity, or the entity’s agent, treating the adjustment provision as applying (including not applying) to a matter (or identical matters) in a particular way that is *reasonably arguable

Note: For special rules about when transfer pricing treatment is not reasonably arguable, see Subdivision 284-E. History S 284-160 substituted by No 101 of 2013, s 3 and Sch 2 item 5, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013. S 284-160 formerly read: 284-160 Base penalty amount: schemes The base penalty amount for a *scheme is, subject to section 284-224: (a) for a scheme to which subsection 284-145(1) applies: (i) 50% of your *scheme shortfall amount; or

(ii) 25% of your scheme shortfall amount if it is *reasonably arguable that the adjustment provision does not apply; or (b) for a scheme to which subsection 284-145(2) or (2A) applies: (i) 25% of your *scheme shortfall amount; or (ii) 10% of your scheme shortfall amount if it is *reasonably arguable that the adjustment provision does not apply. S 284-160 amended by No 101 of 2013, s 3 and Sch 2 item 58, by inserting “or (2A)” after “subsection 284-145(2)” in para (b), applicable to income years starting on or after 1 July 2012. S 284-160 amended by No 56 of 2010, s 3 and Sch 6 items 77 and 78, by inserting “, subject to section 284-224” after “*scheme is” and repealing the note, applicable in relation to things done on or after 4 June 2010. The note formerly read: Note: Section 284-215 may reduce or eliminate your scheme shortfall amount.

S 284-160 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-165 Exception — threshold for penalty arising from cross-border transfer pricing (1) You are not liable to an administrative penalty under subsection 284-145(2B) if your *scheme shortfall amount is equal to or less than your *reasonably arguable threshold. (2) You are also not liable to an administrative penalty under that subsection if: (a) you have the *scheme shortfall amount because of section 284-30 (about trusts); and (b) the amount by which the trust would, apart from the application of Subdivision 815-B or 815-C of the Income Tax Assessment Act 1997, have had a greater *net income, or a lesser *tax loss, is equal to or less than the trust’s *reasonably arguable threshold. (3) You are also not liable to an administrative penalty under that subsection if: (a) you have the *scheme shortfall amount because you are a partner in a partnership that participated in the *scheme; and (b) the amount by which the partnership would, apart from the application of Subdivision 815-B or 815-C of that Act, have had a greater *net income, or a lesser *partnership loss, is equal to or less than the partnership’s *reasonably arguable threshold.

Nil amounts (4) For the purposes of this section: (a) treat a trust or a partnership that has no *net income for an income year as having a net income for the year of a nil amount; and (b) treat a trust that has no *tax loss for an income year as having a tax loss for the year of a nil amount; and (c) treat a partnership that has no *partnership loss for an income year as having a partnership loss for the year of a nil amount. History S 284-165 inserted by No 101 of 2013, s 3 and Sch 2 item 6, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013.

Subdivision 284-D — Provisions common to Subdivisions 284-B and 284-C Table of sections 284-215 (Repealed by No 56 of 2010) 284-220 Increase in base penalty amount

284-224 Reduction of base penalty amount if law was applied in an accepted way 284-225 Reduction of base penalty amount if you voluntarily tell the Commissioner

284-215 Exceptions 284-215 (Repealed by No 56 of 2010) History S 284-215 repealed by No 56 of 2010, s 3 and Sch 6 item 79, applicable in relation to things done on or after 4 June 2010. S 284-215 formerly read: 284-215 Exceptions (1) If, apart from this section, you would have a *shortfall amount or a *scheme shortfall amount for an accounting period and: (a) your shortfall amount or scheme shortfall amount, or part of it, was caused by you or your agent treating a *taxation law as applying in a particular way; and (b) that way agrees with: (i) advice given to you or your agent by or on behalf of the Commissioner; or (ii) general administrative practice under that law; or (iii) a statement in a publication approved in writing by the Commissioner; your shortfall amount or scheme shortfall amount is reduced to the extent that it was caused by that treatment. (2) For the purposes of determining whether you are liable to an administrative penalty, you do not have a *shortfall amount as a result of a statement that is false or misleading in a material particular to the extent that you and your agent (if any) took reasonable care in making the statement. (3) (Repealed by No 75 of 2005) S 284-215(3) repealed by No 75 of 2005, s 3 and Sch 2 item 10, applicable in relation to: (a) for income tax — the 2004-2005 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax; or (c) for other taxes — the year starting on 1 July 2004 or a later year. S 284-215(3) formerly read: (3) You do not have a *shortfall amount as a result of a statement referred to in subsection 284-75(4) to the extent that an order of a court or a decision of the *AAT supports the way you treated the *taxation law as applying. Note: Subsection 284-75(4) deals with statements contrary to private rulings.

S 284-215 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

284-220 Increase in base penalty amount (1) The *base penalty amount is increased by 20% if: (a) you took steps to prevent or obstruct the Commissioner from finding out about a *shortfall amount, or the false or misleading nature of a statement, in relation to which the base penalty amount was calculated; or (b) you: (i) became aware of such a shortfall amount after a statement had been made to the Commissioner about the relevant *tax-related liability; or (ii) became aware of the false or misleading nature of a statement made to the Commissioner or another entity after the statement had been made; and you did not tell the Commissioner or other entity about it within a reasonable time; or (c) the base penalty amount was worked out using item 1, 2 or 3 of the table in subsection 284-90(1) and a base penalty amount for you was worked out under one of those items previously; or (ca) the base penalty amount was worked out using item 3A, 3B or 3C of the table in subsection 28490(1) and a base penalty amount for you was worked out under one of those items previously; or

(d) the base penalty amount was worked out using item 4, 5 or 6 of that table and a base penalty amount for you was worked out under that item previously; or (e) your liability to a penalty arises under subsection 284-75(3) and you were previously liable to a penalty under that subsection. History S 284-220(1) amended by No 56 of 2010, s 3 and Sch 6 items 80 to 87, by omitting “for an accounting period” after “The *base penalty amount”, inserting “, or the false or misleading nature of a statement,” after “*shortfall amount” in para (a), substituting para (b), substituting “previously” for “for a previous accounting period” in para (c), inserting para (ca), substituting “previously” for “for a previous accounting period” in para (d), inserting “previously” after “you were” in para (e) and omitting “for a previous accounting period” after “penalty under that subsection” in para (e), applicable in relation to things done on or after 4 June 2010. Para (b) formerly read: (b) you became aware of such a shortfall amount after a statement had been made to the Commissioner about the relevant *taxrelated liability and you did not tell the Commissioner about it within a reasonable time; or S 284-220(1) amended by No 97 of 2008, s 3 and Sch 3 items 183 to 185, by substituting “The *base penalty amount for an accounting period is increased by 20% if” for “The *base penalty amount for your *shortfall amount, or for part of it, for an accounting period is increased by 20% if”, substituting “a *shortfall amount in relation to which the base penalty amount was calculated” for “the shortfall amount” in para (a), and substituting “such a shortfall amount” for “the shortfall amount or part” in para (b), effective 3 October 2008. S 284-220(1) amended by No 75 of 2005, s 3 and Sch 2 item 11, by substituting “5 or 6” for “5, 6 or 8” in para (d), applicable in relation to: (a) for income tax — the 2004-2005 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax; or (c) for other taxes — the year starting on 1 July 2004 or a later year.

(2) The *base penalty amount for your *scheme shortfall amount, or for part of it, for an accounting period is increased by 20% if: (a) you took steps to prevent or obstruct the Commissioner from finding out about the scheme shortfall amount or the part; or (b) a base penalty amount for you was worked out under section 284-160 for a previous accounting period. History S 284-220 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284. Act No 91 of 2000, Sch 1, contains the following transitional provision: Transitional (1) Section 284-220 in Schedule 1 to the Taxation Administration Act 1953 has effect as if a reference in paragraph (1)(c) or (d) of that section to an item specified in this table included a reference to the corresponding provision of the Income Tax Assessment Act 1936.

1936 Act equivalent of certain items Item

Schedule 1 provision

1936 Act provision

1

Item 1 in the table in subsection 284-90(1) in Schedule 1 to the Taxation Administration Act 1953

Section 226J

..................................... 2

Item 2 in that table

Section 226H

..................................... 3

Item 3 in that table

Section 226G

..................................... 4

Item 4 in that table

Section 226K

..................................... 5

Item 5 in that table

.....................................

Section 226S

6

Item 6 in that table

Section 226P

..................................... 7

Item 8 in that table

Section 226M

(2) Section 284-220 in Schedule 1 to the Taxation Administration Act 1953 has effect as if the reference in subsection 284-220(2) to section 284-160 in that Schedule included a reference to section 224, 225, 226 or 226AA of the Income Tax Assessment Act 1936.

284-224 Reduction of base penalty amount if law was applied in an accepted way (1) If, apart from this section, you would have a *base penalty amount because you or your *agent treated a *taxation law as applying in a particular way, and that way agreed with: (a) advice given to you or your agent by or on behalf of the Commissioner; or (b) general administrative practice under that law; or (c) a statement in a publication approved in writing by the Commissioner; your base penalty amount is reduced to the extent that it was caused by that treatment. (2) For the purposes of subsection (1) it does not matter whether the *base penalty amount also relates to: (a) a statement; or (b) a failure to give the Commissioner a return, notice or other document when required; or (c) a *scheme. History S 284-224 inserted by No 56 of 2010, s 3 and Sch 6 item 88, applicable in relation to things done on or after 4 June 2010.

284-225 Reduction of base penalty amount if you voluntarily tell the Commissioner (1) The *base penalty amount for your *shortfall amount or *scheme shortfall amount, for part of it or for your false or misleading statement is reduced by 20% if: (a) the Commissioner tells you that an examination is to be made of your affairs relating to a *taxation law for a relevant period; and (b) after that time, you voluntarily tell the Commissioner, in the *approved form, about the shortfall, the part of it or the false or misleading nature of the statement; and (c) telling the Commissioner can reasonably be estimated to have saved the Commissioner a significant amount of time or significant resources in the examination. History S 284-225(1) substituted by No 56 of 2010, s 3 and Sch 6 item 90, applicable in relation to things done on or after 4 June 2010. S 284-225(1) formerly read: (1) The *base penalty amount for your *shortfall amount or *scheme shortfall amount, or for part of it, for an accounting period is reduced by 20% if: (a) the Commissioner tells you that a *tax audit is to be conducted of your financial affairs for that period or a period that includes that period; and (b) after that time, you voluntarily tell the Commissioner, in the *approved form, about the shortfall or the part of it; and (c) telling the Commissioner can reasonably be estimated to have saved the Commissioner a significant amount of time or significant resources in the audit.

(2) The *base penalty amount for your *shortfall amount or *scheme shortfall amount, for part of it or for your false or misleading statement is reduced under subsection (3), (4) or (4A) if you voluntarily tell the Commissioner, in the *approved form, about the shortfall amount, the part of it or the false or misleading nature of the statement before:

(a) the day the Commissioner tells you that an examination is to be made of your affairs relating to a *taxation law for a relevant period; or (b) if the Commissioner makes a public statement requesting entities to make a voluntary disclosure by a particular earlier day about a *scheme or transaction that applies to your affairs — that earlier day. History S 284-225(2) substituted by No 56 of 2010, s 3 and Sch 6 item 90, applicable in relation to things done on or after 4 June 2010. S 284-225(2) formerly read: (2) The *base penalty amount for your *shortfall amount or *scheme shortfall amount, or for part of it, for an accounting period is reduced under subsection (3) or (4) if you voluntarily tell the Commissioner, in the *approved form, about the shortfall amount or the part of it before the earlier of: (a) the day the Commissioner tells you that a *tax audit is to be conducted of your financial affairs for that period or a period that includes that period; or (b) if the Commissioner makes a public statement requesting entities to make a voluntary disclosure by a particular day about a *scheme or transaction that applies to your financial affairs — that day.

(3) The *base penalty amount for your *shortfall amount, or for part of it, is: (a) reduced by 80% if the shortfall amount, or the part of it, is $1,000 or more; or (b) reduced to nil if the shortfall amount, or the part of it, is less than $1,000. History S 284-225(3) amended by No 58 of 2006, s 3 and Sch 7 item 167, by substituting “or the part of it,” for “or the part of, it”, effective 22 June 2006.

(4) The *base penalty amount for your *scheme shortfall amount, or for part of it, is reduced by 80%. (4A) The *base penalty amount for your false or misleading statement that does not result in you having a *shortfall amount is reduced to nil. History S 284-225(4A) inserted by No 56 of 2010, s 3 and Sch 6 item 91, applicable in relation to things done on or after 4 June 2010.

(5) If you voluntarily tell the Commissioner, in the *approved form, about your *shortfall amount or *scheme shortfall amount, part of it or the false or misleading nature of the statement after the Commissioner tells you that an examination is to be conducted of your affairs relating to a *taxation law for a relevant period, the Commissioner may treat you as having done so before being told about the examination if the Commissioner considers it appropriate to do so in the circumstances. History S 284-225(5) amended by No 56 of 2010, s 3 and Sch 6 items 92 and 93, by substituting “part of it or the false or misleading nature of the statement after the Commissioner tells you that an examination is to be conducted of your affairs relating to a *taxation law for a relevant period” for “or part of it, after the Commissioner tells you that a *tax audit is to be conducted of your financial affairs” and substituting “the examination” for “the audit”, applicable in relation to things done on or after 4 June 2010. S 284-225 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 284.

Subdivision 284-E — Special rules about unarguable positions for cross-border transfer pricing History Subdiv 284-E inserted by No 101 of 2013, s 3 and Sch 2 item 7, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013.

Table of sections 284-250 Undocumented transfer pricing treatment not reasonably arguable 284-255 Documentation requirements

284-250 Undocumented transfer pricing treatment not reasonably arguable This Division has effect in relation to an entity as if a matter was not *reasonably arguable if: (a) the matter is a particular way of applying (including not applying) Subdivision 815-B or 815-C of the Income Tax Assessment Act 1997 to a matter (or identical matters); and (b) the entity does not have records that meet the requirements in this Subdivision for the application of the Subdivision mentioned in paragraph (a) to that matter (or those matters) in that way. Note: For the Commissioner’s power to remit an administrative penalty imposed by this Part, see section 298-20. History S 284-250 inserted by No 101 of 2013, s 3 and Sch 2 item 7, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013.

284-255 Documentation requirements (1) Records kept by an entity meet the requirements in this Subdivision for the application (or nonapplication) of Subdivision 815-B or 815-C of the Income Tax Assessment Act 1997 to a matter (or identical matters) in a particular way if the records: (a) are prepared before the time by which the entity lodges its *income tax return for the income year relevant to the matter (or matters); and (b) are in English, or readily accessible and convertible into English; and (c) explain the particular way in which the Subdivision applies (or does not apply) to the matter (or matters); and (d) explain why the application of the Subdivision to the matter (or matters) in that way best achieves the consistency mentioned in section 815-135 or 815-235 of that Act (as the case requires) (about guidance material). (2) Without limiting subsection (1), the records must allow each of the following to be readily ascertained: (a) the *arm’s length conditions relevant to the matter (or matters); (b) the particulars of the method used and comparable circumstances relevant to identifying those arm’s length conditions; (c) unless the records are for the non-application of the Subdivision to a matter (or matters) — the result that the application of the Subdivision in that particular way, as compared to the nonapplication of the Subdivision, has for the operation of this Act in relation to the entity; (d) for Subdivision 815-B — the actual conditions relevant to the matter (or matters); (e) for Subdivision 815-C: (i) the actual profits mentioned in paragraph 815-220(1)(a) of that Act and the *arm’s length profits, to the extent that they are relevant to the matter (or matters); and (ii) the particulars of the activities and circumstances mentioned in subsection 815-225(1) of that Act, to the extent they are relevant to the matter (or matters). History

S 284-255 inserted by No 101 of 2013, s 3 and Sch 2 item 7, applicable: (a) in respect of tax other than withholding tax — in relation to income years starting on or after 29 June 2013; and (b) in respect of withholding tax — in relation to income derived, or taken to be derived, in income years starting on or after 29 June 2013.

Division 286 — Penalties for failing to lodge documents on time History Div 286 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. Act No 91 of 2000, Sch 1, contains the following application provision: Application of amendments (1) Subject to this item, the amendments made by this Schedule apply to things done on or after 1 July 2000. (2) For fringe benefits tax, those amendments apply to fringe benefits tax, and to things done, for the year of tax starting on 1 April 2001 and later years. (3) Those amendments do not apply to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to: (a) for income tax — the 1999-2000 income year or an earlier income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2000 or an earlier year of tax; or (c) for other taxes — the year starting on 1 July 1999 or an earlier year.

Table of Subdivisions 286-A Guide to Division 286 286-B Object of Division 286-C Penalties for failing to lodge documents on time

Subdivision 286-A — Guide to Division 286 286-1 What this Division is about 286-1

You are liable to an administrative penalty if you are required to give a return, statement, notice or other document by a particular time and you do not do so. This Division sets out when the penalty applies and how the amounts of the penalty are calculated.

History S 286-1 amended by No 117 of 2002, s 3 and Sch 11 item 12, by omitting “to the Commissioner” after “other document”, effective 24 October 2002. S 286-1 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 286.

Subdivision 286-B — Object of Division Table of sections 286-25 Object of Division

286-25 Object of Division 286-25 The object of this Division is to provide a uniform administrative penalty regime for all *taxation

laws to enable administrative penalties to apply for failure to give returns, notices, statements or other documents on time.

History S 286-25 amended by No 117 of 2002, s 3 and Sch 11 item 13, by omitting “to the Commissioner” after “other documents”, effective 24 October 2002. S 286-25 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 286.

Subdivision 286-C — Penalties for failing to lodge documents on time Table of sections 286-75 Liability to penalty 286-80 Amount of penalty

286-75 Liability to penalty (1) You are liable to an administrative penalty if: (a) you are required under a *taxation law to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and (b) you do not give the return, notice, statement or document to the Commissioner in the approved form by that day. Note: You may not be liable to a penalty in relation to a failure to notify an amount referred to in item 1 or 2 of the table in section 389-5 during the period provided for by subitem 22(2) of Schedule 23 to the Budget Savings (Omnibus) Act 2016. History S 286-75(1) amended by No 55 of 2016, s 3 and Sch 23 item 20, by inserting the note, effective 1 October 2016. For application provisions, see note under Div 389 heading.

(1A) However, you are not liable to an administrative penalty under subsection (1) if: (a) you engage a *registered tax agent or BAS agent; and (b) you give the registered tax agent or BAS agent all relevant taxation information to enable the agent to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and (c) the registered tax agent or BAS agent does not give the return, notice, statement or other document to the Commissioner in the approved form by that day; and (d) the failure to give the return, notice, statement or other document to the Commissioner did not result from: (i) intentional disregard by the registered tax agent or BAS agent of a *taxation law; or (ii) recklessness by the agent as to the operation of a taxation law. History S 286-75(1A) inserted by No 114 of 2009, s 3 and Sch 1 item 24, applicable in relation to a return, notice, statement or other document required to be given on or after 1 March 2010.

(1B) If you wish to rely on subsection (1A), you bear an evidential burden in relation to paragraph (1A)(b). History S 286-75(1B) inserted by No 114 of 2009, s 3 and Sch 1 item 24, applicable in relation to a return, notice, statement or other document required to be given on or after 1 March 2010.

(2) Subsection (1) does not apply to a return, notice, statement or other document under any of these Acts: (a) the Superannuation Contributions Tax (Assessment and Collection) Act 1997; (b) the Superannuation Guarantee (Administration) Act 1992; or (c) the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991. (2AA) You are also liable to an administrative penalty if: (a) you are required under section 136-90 (about commutation authorities) to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day; and (b) you do not give the notice in the approved form to the entity by that day. History S 286-75(2AA) amended by No 81 of 2016, s 3 and Sch 10 item 41, by substituting para (a), effective 1 July 2018. For application provisions, see note under Div 131 heading. Para (a) formerly read: (a) you are required to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day under any of the following provisions: (i) section 96-42 (about releasing superannuation); (ii) section 136-90 (about commutation authorities); and S 286-75(2AA) amended by No 81 of 2016, s 3 and Sch 1 item 20, by substituting para (a), effective 1 January 2017 and applicable on and after 1 July 2017. Para (a) formerly read: (a) you are required under section 96-42 (releasing superannuation) to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day; and S 286-75(2AA) inserted by No 21 of 2015, s 3 and Sch 1 item 46, applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years. Former s 286-75(2AA) repealed by No 96 of 2014, s 3 and Sch 1 item 91, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 286-75(2AA) formerly read: 286-75(2AA) You are also liable to an administrative penalty if: (a) you are required under Division 121 (MRRT reporting) to give information to an entity (other than the Commissioner) in a particular form by a particular day; and (b) you do not give the information to the entity in that form by that day. Former s 286-75(2AA) inserted by No 14 of 2012, s 3 and Sch 1 item 24, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

(2AB) You are also liable to an administrative penalty if: (a) you are required under section 276-455 of the Income Tax Assessment Act 1997 (AMMA statements) to give information to an entity (other than the Commissioner) by a particular day; and (b) you do not give the information to the entity by that day. History S 286-75(2AB) inserted by No 53 of 2016, s 3 and Sch 1 item 2, effective 5 May 2016. For application provision, see note under s 284145(2C).

(2A) You are also liable to an administrative penalty if: (a) you are required under Division 390 to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and (b) you do not give the statement in the approved form to the other entity by that day. History S 286-75(2A) inserted by No 9 of 2007, s 3 and Sch 4 item 11, applicable in relation to things that are done and events that occur on or after 1 July 2007.

(2B) (Repealed by No 70 of 2015)

History S 286-75(2B) repealed by No 70 of 2015, s 3 and Sch 1 item 167, effective 1 July 2015. S 286-75(2B) formerly read: 286-75(2B) You are also liable to an administrative penalty if: (a) you are required under Division 391 to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and (b) you do not give the statement in the approved form to the entity by that day. S 286-75(2B) inserted by No 45 of 2008, s 3 and Sch 1 item 64, effective 26 June 2008.

(2BA) You are also liable to an administrative penalty if: (a) you are required under Division 392 (Employee share scheme reporting) to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and (b) you do not give the statement in the approved form to the entity by that day. History S 286-75(2BA) inserted by No 133 of 2009, s 3 and Sch 1 item 80, applicable in relation to the ESS interests mentioned in subsections 83A5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997.

(2C) (Repealed by No 70 of 2015) History S 286-75(2C) repealed by No 70 of 2015, s 3 and Sch 1 item 167, effective 1 July 2015. S 286-75(2C) formerly read: 286-75(2C) You are also liable to an administrative penalty if: (a) you are required under section 20 of the First Home Saver Accounts Act 2008 to give a notice to an entity in the *approved form by a particular day; and (b) you do not give the notice in the approved form to the entity by that day. S 286-75(2C) inserted by No 45 of 2008, s 3 and Sch 1 item 64, effective 26 June 2008.

(3) (Repealed by No 93 of 2011) History S 286-75(3) repealed by No 93 of 2011, s 3 and Sch 3 item 110, effective 8 September 2011. No 93 of 2011, s 3 and Sch 4 items 1 to 6 contain the following application, savings and transitional provisions: Schedule 4 — Application, savings and transitional provisions Part 1 — Application provisions 1 Application of repeals and amendments (1) The repeals and amendments made by this Act apply: (a) so far as they affect assessments — to assessments for income years commencing on or after 1 July 2011; and (b) so far as they relate to income years but do not affect assessments — to income years commencing on or after 1 July 2011; and (c) otherwise — to acts done or omitted to be done, states of affairs existing, or periods ending on or after the commencement of the first income year commencing on or after 1 July 2011. Note: For the purposes of an assessment for an income year commencing on or after 1 July 2011, regard may still be had to acts done or omitted to be done, states of affairs existing, or periods ending during an earlier income year. For example, regard may be had to expenditure incurred by other entities in income years commencing before 1 July 2011 for the purposes of paragraph 355-415(1)(b) of the Income Tax Assessment Act 1997.

(2) However, each of the following applies in relation to the 2011-12 financial year and all later financial years: (a) section 29E of the Industry Research and Development Act 1986 (as inserted by Schedule 2); (b) the repeal of paragraph 39H(b) of the Industry Research and Development Act 1986; (c) section 46 of the Industry Research and Development Act 1986 (as amended by this Act). Part 2 — General savings provisions 2 Object The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of: (a) any act done or omitted to be done; or (b) any state of affairs existing; or (c) any period ending;

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies. 3 Making and amending assessments, and doing other things etc., in relation to past matters (1) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003): (a) making or amending an assessment (including under a provision that is itself repealed or amended); (b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended); in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. Note: Examples of things covered by this subitem are as follows: (a) an eligible company may object under Part IVC of the Taxation Administration Act 1953 in an income year commencing on or after 1 July 2011 about a notice given under former section 73I of the Income Tax Assessment Act 1936 for an income year commencing before 1 July 2011; (b) an eligible company seeking registration under former section 39J of the Industry Research and Development Act 1986 for an income year commencing before 1 July 2011 may do so during an income year commencing on or after 1 July 2011; (c) Innovation Australia may give a certificate under former section 39M of the Industry Research and Development Act 1986 in an income year commencing on or after 1 July 2011 about research and development activities registered for an income year commencing before 1 July 2011.

(2) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded so far as it relates to a state of affairs: (a) that exists after the repeal or amendment applies; and (b) that relates to: (i) an act done or omitted to be done; or (ii) a state of affairs existing; or (iii) a period ending; before the repeal or amendment applies. Note: Examples of things covered by this subitem are as follows: (a) an amount may be included in an eligible company’s assessable income under former subsection 73BF(4) of the Income Tax Assessment Act 1936 for an income year commencing on or after 1 July 2011 if the company receives in that income year an amount for the results of research and development activities for which the company had deductions under former section 73BA of that Act in an income year commencing before 1 July 2011; (b) an eligible company’s deduction under section 73B of the Income Tax Assessment Act 1936 for expenditure incurred during an income year commencing before 1 July 2011 is reduced because of section 73C of that Act if, in an income year commencing on or after 1 July 2011, the company receives a recoupment of that expenditure from the Commonwealth.

(3) To avoid doubt, this item extends to the repeal of subsection 286-75(3), and paragraph 286-80(2)(b), in Schedule 1 to the Taxation Administration Act 1953. In particular, if, in a particular case, the period in respect of which an administrative penalty is payable under subsection 286-75(3) in that Schedule: (a) has not begun; or (b) has begun but not ended; when those provisions are repealed, then, despite the repeal, those provisions continue to apply in the particular case until the end of the period. 4 Saving of provisions about effect of assessments If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 5 Repeals disregarded for the purposes of dependent provisions If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on a provision that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision. 6 Schedule does not limit operation of the Acts Interpretation Act 1901 This Schedule does not limit the operation of the Acts Interpretation Act 1901. S 286-75(3) formerly read: (3) You are also liable to an administrative penalty if: (a) you are required under subsection 73BAE(2) of the Income Tax Assessment Act 1936 to give written details of an initial clawback amount (see section 73C of that Act) to another company by a particular day; and (b) you do not give the details to the other company by that day. S 286-75(3) inserted by No 117 of 2002, s 3 and Sch 11 item 14, effective 24 October 2002.

(4) You are also liable to an administrative penalty if: (a) you are required under section 713-540 of the Income Tax (Transitional Provisions) Act 1997 to

notify another entity of the happening of an event by a particular day; and (b) you do not notify the other entity of the happening of that event by that day. History S 286-75(4) inserted by No 16 of 2003, s 3 and Sch 6 item 11, effective 24 October 2002.

(5) Subsection (6) applies if: (a) an entity is liable to an administrative penalty under subsection (1) or (2A) as the *superannuation provider in relation to a *self managed superannuation fund; and (b) the entity is a body corporate. History S 286-75(5) inserted by No 9 of 2007, s 3 and Sch 5 item 34, applicable on and after 1 July 2007.

(6) The directors of the body corporate at the time it becomes liable to the penalty are jointly and severally liable to pay the amount of the *tax-related liability in respect of the penalty. Note: See section 265-45 for rules on joint liability. History S 286-75(6) inserted by No 9 of 2007, s 3 and Sch 5 item 34, applicable on and after 1 July 2007.

(7) You are also liable to an administrative penalty if: (a) you are required under subsections 57-7(2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999 to notify another entity by a particular day; and (b) you do not give the notice in the *approved form to the entity by that day. History S 286-75(7) inserted by No 52 of 2016, s 3 and Sch 2 item 17A, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. History S 286-75 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 286.

286-80 Amount of penalty (1) The amount of the penalty is worked out in this way: (a) work out the *base penalty amount under subsection (2); and (b) work out whether the base penalty amount is increased under subsection (3), (4) or (4A). History S 286-80(1) amended by No 27 of 2017, s 3 and Sch 2 item 5, by substituting “subsection (3), (4) or (4A)” for “subsection (3) or (4)” in para (b), applicable in relation to any returns, notices or other documents referred to in subsection 286-75(1) in Schedule 1 to the Taxation Administration Act 1953 that are required to be given at or after 1 July 2017.

(2) The base penalty amount is: (a) for failing to give a return, notice or other document on time or in the *approved form, as mentioned in subsection 286-75(1), (2AA), (2AB), (2A), (2B), (2BA) or (2C) — 1 penalty unit for each period of 28 days or part of a period of 28 days starting on the day when the document is due and ending when you give it (up to a maximum of 5 penalty units); or

(b) (Repealed by No 93 of 2011) (c) for failing to notify the happening of an event as mentioned in subsection 286-75(4) — 1 penalty unit for each period of 28 days or part of a period of 28 days starting on the day when the notification is due and ending when you notify the happening of the event (up to a maximum of 5 penalty units). Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Example: An entity lodges a return 31 days late. The base penalty amount under subsection (2) is 2 penalty units.

History S 286-80(2) amended by No 55 of 2017, s 3 and Sch 1 item 23, by inserting “(2AA),” in para (a), applicable in relation to a notice mentioned in subsection 286-75(2AA) in Schedule 1 to the Taxation Administration Act 1953 that is required to be given on or after 22 June 2017. S 286-80(2) amended by No 53 of 2016, s 3 and Sch 1 item 3, by inserting “(2AB),” in para (a), effective 5 May 2016. For application provision, see note under s 284-145(2C). S 286-80(2) amended by No 96 of 2014, s 3 and Sch 1 item 92, by omitting ”(2AA),” after “286-75(1),” from para (a), effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 286-80(2) amended by No 14 of 2012, s 3 and Sch 1 item 25, by inserting “(2AA),” after “286-75(1),” in para (a), effective 1 July 2012. For application and transitional provisions, see note under Div 155 heading. S 286-80(2) amended by No 93 of 2011, s 3 and Sch 3 item 111, by repealing para (b), effective 8 September 2011. For application, savings and transitional provisions see note under s 286-75(3). Para (b) formerly read: (b) for failing to give written details as mentioned in subsection 286-75(3) — 1 penalty unit for each period of 28 days or part of a period of 28 days starting on the day when the details are due and ending when you give the details (up to a maximum of 5 penalty units); or S 286-80(2) amended by No 133 of 2009, s 3 and Sch 1 item 81, by inserting “, (2BA)” after “(2B)” in para (a), applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997. S 286-80(2) amended by No 45 of 2008, s 3 and Sch 1 item 65, by substituting “, (2A), (2B) or (2C)” for “or (2A)” in para (a), effective 26 June 2008. S 286-80(2) amended by No 9 of 2007, s 3 and Sch 4 item 12, by substituting para (a), applicable in relation to things that are done and events that occur on or after 1 July 2007. Para (a) formerly read: (a) for failing to lodge a return, notice or other document on time or in the *approved form — 1 penalty unit for each period of 28 days or part of a period of 28 days starting on the day when the document is due and ending when you give it to the Commissioner (up to a maximum of 5 penalty units); or S 286-80(2) amended by No 16 of 2003, s 3 and Sch 23 item 14, by inserting “(up to a maximum of 5 penalty units)” after “you give the details” in para (b), effective 24 October 2002. S 286-80(2) amended by No 16 of 2003, s 3 and Sch 6 item 12, by inserting para (c), effective 24 October 2002. S 286-80(2) substituted by No 117 of 2002, s 3 and Sch 11 item 15, effective 24 October 2002. S 286-80(2) formerly read: (2) The base penalty amount for failing to lodge a return, notice or other document on time or in the *approved form is 1 penalty unit for each period of 28 days or part of a period of 28 days starting on the day when the document is due and ending when you give it to the Commissioner (up to a maximum of 5 penalty units). Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Example: An entity lodges a return 31 days late. The base penalty amount under subsection (2) is 2 penalty units.

(3) The *base penalty amount is multiplied by 2 if: (a) the entity concerned is a *medium withholder for the month in which the return, notice or other document was required to be given; or (b) the entity’s assessable income for the income year in which the return, notice or other document is required to be given is more than $1 million but less than $20 million; or (c) the entity’s *current GST turnover worked out at a time in the month in which the return, notice or other document was required to be given is more than $1 million but less than $20 million. History

S 286-80(3) amended by No 80 of 2007, s 3 and Sch 2 item 66, by substituting “GST turnover” for “annual turnover”, applicable in relation to the year starting on 1 July 2007 and later years.

(4) The *base penalty amount is multiplied by 5 if: (a) the entity concerned is a *large withholder for the month when the return, notice or other document was required to be given; or (b) the entity’s assessable income for the income year in which the return, notice or other document is required to be given is $20 million or more; or (c) the entity’s *current GST turnover worked out at a time in the month in which the return, notice or other document was required to be given is $20 million or more. History S 286-80(4) amended by No 80 of 2007, s 3 and Sch 2 item 66, by substituting “GST turnover” for “annual turnover”, applicable in relation to the year starting on 1 July 2007 and later years.

(4A) Neither subsection (3) nor (4) applies to the entity, and the *base penalty amount is multiplied by 500, if: (a) the failure referred to in subsection (2) is a failure to give a return, notice or other document on time or in the *approved form, as mentioned in subsection 286-75(1); and (b) on or before the day the return, notice or other document is required to be given: (i) the Commissioner has made an assessment of the entity’s income tax for one or more income years; or (ii) the Commissioner has made a determination under subsection 960-555(3) of the Income Tax Assessment Act 1997 in relation to the entity, or in relation to the *global parent entity for the group of which the entity is a member, for a period; or (iii) the entity has given the Commissioner statements in accordance with Subdivision 815-E of that Act for an income year or another 12 month period; and (c) the entity was a *significant global entity for: (i) whichever of those income years or periods that ends on the most recent day; or (ii) if more than one of them ends on that most recent day — any of those income years or periods that ends on that most recent day. Note: For subparagraph (b)(iii), an entity may be allowed to give statements for a 12 month period other than an income year (see section 815-360 of the Income Tax Assessment Act 1997). History S 286-80(4A) inserted by No 27 of 2017, s 3 and Sch 2 item 6, applicable in relation to any returns, notices or other documents referred to in subsection 286-75(1) in Schedule 1 to the Taxation Administration Act 1953 that are required to be given at or after 1 July 2017.

(4B) However, subsection (4A) is taken never to have applied to the entity in relation to the day the return, notice or other document is required to be given if: (a) the Commissioner makes an assessment of the entity’s income tax for the income year that includes that day; and (b) the entity is not a *significant global entity for that income year. History S 286-80(4B) inserted by No 27 of 2017, s 3 and Sch 2 item 6, applicable in relation to any returns, notices or other documents referred to in subsection 286-75(1) in Schedule 1 to the Taxation Administration Act 1953 that are required to be given at or after 1 July 2017.

(5) In working out the *base penalty amount, the amount of a penalty unit is the amount applying at the

start of the relevant 28 day period. (6) The fact that you have not yet given the relevant return, notice or other document does not prevent the Commissioner notifying you that you are liable to an administrative penalty under this Subdivision. That penalty may be later increased under this section. Note: The Commissioner is required to notify you of an administrative penalty: see section 298-10. History S 286-80(6) amended by No 9 of 2007, s 3 and Sch 4 item 13, by substituting “given” for “lodged”, applicable in relation to things that are done and events that occur on or after 1 July 2007. S 286-80 inserted by No 91 of 2000, s 3 and Sch 1 item 2, effective 1 July 2000. For the application provision, see the history note under the heading to Div 286.

Division 288 — Miscellaneous administrative penalties History Div 288 heading substituted by No 91 of 2000, s 3 and Sch 2 item 110, effective 1 July 2000. The heading formerly read: Electronic notification and payment Div 288 inserted by No 179 of 1999.

Table of sections 288-5 (Repealed by No 91 of 2000) 288-10 Penalty for non-electronic notification 288-15 (Repealed by No 91 of 2000) 288-20 Penalty for non-electronic payment 288-25 Penalty for failure to keep or retain records 288-30 Penalty for failure to retain or produce declarations 288-35 Penalty for preventing access etc. 288-40 Penalty for failing to register or cancel registration 288-45 Penalty for failing to issue tax invoice etc. 288-46 Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents 288-50 Penalty for both principal and agent issuing certain documents ...

288-5 Electronic notification of BAS amounts 288-5 (Repealed by No 91 of 2000) History S 288-5 repealed by No 91 of 2000, s 3 and Sch 2 item 111, effective 1 July 2000. S 288-5 formerly read: 288-5 Electronic notification of BAS amounts An entity that, under section 31-25 of the *GST Act, chooses or is required to *lodge a *GST return electronically must also electronically notify the Commissioner of all other *BAS amounts whose notification is required on the same day as the GST return (ignoring any extension allowed by the Commissioner under paragraph 31-10(b) of that Act). S 288-5 inserted by No 179 of 1999.

288-10 Penalty for non-electronic notification 288-10 An entity that: (a) under subsection 31-25(2) of the *GST Act, is required to *lodge a *GST return electronically; or (aa) under subsection 45-20(2A) in this Schedule, is required to give a notification electronically; or (b) under section 388-80 in this Schedule, is required to notify another *BAS amount electronically; but lodges, gives or notifies it in another way, is liable to an administrative penalty of 5 penalty units. Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. Note 2: Division 298 contains machinery provisions for administrative and civil penalties. History S 288-10 amended by No 124 of 2013, s 3 and Sch 1 items 34 and 35, by inserting para (aa) after para (a) and substituting “lodges, gives or notifies” for “lodges or notifies”, applicable to starting instalment months that start on or after 1 January 2014. S 288-10 amended by No 32 of 2006, s 3 and Sch 3 item 12, by inserting “and civil” in note 2, applicable in relation to conduct engaged in on or after 6 April 2006. S 288-10 amended by No 101 of 2004, s 3 and Sch 11 items 10 and 11, by substituting “an administrative” for “a civil” and substituting “administrative” for “civil” in Note 2, effective 22 December 1999. S 288-10 amended by No 91 of 2000, s 3 and Sch 2 item 112, by substituting “388-80” for “288-5” in para (b), effective 1 July 2000. S 288-10 inserted by No 179 of 1999.

288-15 Electronic payment of tax debts 288-15 (Repealed by No 91 of 2000) History S 288-15 repealed by No 91 of 2000, s 3 and Sch 2 item 113, effective 1 July 2000. S 288-15 formerly read: 288-15 Electronic payment of tax debts (1) An entity that, under subsection 33-10(2) of the *GST Act, is required to pay a *net amount for a tax period *electronically must also electronically pay the Commissioner all of its other *tax debts that are due to be paid during that period. (2) A *large withholder that, under subsection 16-85(1) in this Schedule, is required to pay an amount *electronically in a particular month must also electronically pay the Commissioner all of its other *tax debts that are due to be paid during that month. S 288-15 inserted by No 179 of 1999.

288-20 Penalty for non-electronic payment 288-20 An entity that: (a) under subsection 33-10(2) of the *GST Act, is required to pay an *assessed net amount for a tax period electronically; or (b) under section 8AAZMA, or subsection 16-85(1) or section 45-72 in this Schedule, is required to pay an amount electronically; but pays it another way, is liable to an administrative penalty of 5 penalty units for each payment of one or more such amounts. Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. Note 2: Division 298 contains machinery provisions for administrative and civil penalties. History S 288-20 amended by No 124 of 2013, s 3 and Sch 1 item 36, by inserting “or section 45-72” after “or subsection 16-85(1)” in para (b), applicable to starting instalment months that start on or after 1 January 2014.

S 288-20 amended by No 39 of 2012, s 3 and Sch 1 item 221, by substituting “an *assessed net amount” for “a *net amount” in para (a), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 288-20 amended by No 32 of 2006, s 3 and Sch 3 item 13, by inserting “and civil” in note 2, applicable in relation to conduct engaged in on or after 6 April 2006. S 288-20 amended by No 101 of 2004, s 3 and Sch 11 items 12 and 13, by substituting “an administrative” for “a civil” and substituting “administrative” for “civil” in Note 2, effective 22 December 1999. S 288-20 amended by No 91 of 2000, s 3 and Sch 2 item 114, by substituting para (b), effective 1 July 2000. Para (b) formerly read: (b) under subsection 16-85(1) or section 288-15 in this Schedule, is required to pay an amount electronically; S 288-20 inserted by No 179 of 1999.

288-25 Penalty for failure to keep or retain records (1) You are liable to an administrative penalty of 20 penalty units if: (a) a provision of a *taxation law requires you to keep or retain a record; and (b) you do not keep or retain that record in the manner required by that law. (2) Subsection (1) does not apply to: (a) documents required to be retained under Part X of the Fringe Benefits Tax Assessment Act 1986 (about statutory evidentiary documents); or (b) documents required to be kept or retained under Division 900 of the Income Tax Assessment Act 1997 (about substantiation of expenses). Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. History S 288-25 inserted by No 91 of 2000, s 3 and Sch 2 item 115, effective 1 July 2000.

288-30 Penalty for failure to retain or produce declarations 288-30 You are liable to an administrative penalty of 20 penalty units if: (a) a provision of a *taxation law requires you to retain or produce a declaration you made about an agent giving an *approved form to the Commissioner on your behalf; and (b) you do not retain or produce that declaration in the manner required by that law. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. History S 288-30 inserted by No 91 of 2000, s 3 and Sch 2 item 115, effective 1 July 2000.

288-35 Penalty for preventing access etc. 288-35 You are liable to an administrative penalty of 20 penalty units if: (a) a provision of a *taxation law confers a power on an officer authorised under that law: (i) to enter or remain on land, premises or a place that you occupy; or (ii) to have access to documents, goods or other property in your possession; or (iii) to inspect, copy or take extracts from documents in your possession; or (iv) to inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property in your possession and, to that end, take samples; and

(b) you refuse to provide the officer with all reasonable facilities for the officer effectively to exercise that power in accordance with that law. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. History S 288-35 inserted by No 91 of 2000, s 3 and Sch 2 item 115, effective 1 July 2000.

288-40 Penalty for failing to register or cancel registration 288-40 You are liable to an administrative penalty of 20 penalty units if you fail to apply for registration, or to apply for cancellation of registration, as required by the *GST Act. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. History S 288-40 inserted by No 92 of 2000, s 3 and Sch 9 item 16, effective 1 July 2000.

288-45 Penalty for failing to issue tax invoice etc. (1) You are liable to an administrative penalty of 20 penalty units if you fail to issue a tax invoice as required by section 29-70 of the *GST Act. (2) You are liable to an administrative penalty of 20 penalty units if you fail to issue an adjustment note as required by section 29-75 of the *GST Act. (2A) You are liable to an administrative penalty of 20 penalty units if you fail to give a notice as required by subsection 84-89(3) of the *GST Act. History S 288-45(2A) inserted by No 77 of 2017, s 3 and Sch 1 item 63, effective 1 July 2017.

(3) You are liable to an administrative penalty of 20 penalty units if you fail to issue a third party adjustment note as required by section 134-20 of the *GST Act. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. History S 288-45(3) inserted by No 21 of 2010, s 3 and Sch 1 item 27, applicable in relation to payments made on or after 1 July 2010. S 288-45 inserted by No 92 of 2000, s 3 and Sch 9 item 16, effective 1 July 2000.

288-46 Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents 288-46 You are liable to an administrative penalty of 20 penalty units if: (a) you are required by section 84-93 of the *GST Act to ensure that the information set out in subsection 84-93(2) of that Act is included in one or more of the documents referred to in subsection 84-93(3) of that Act; but (b) you fail to take reasonable steps to do so. History S 288-46 inserted by No 77 of 2017, s 3 and Sch 1 item 64, effective 1 July 2017.

288-50 Penalty for both principal and agent issuing certain documents 288-50 An entity is liable to an administrative penalty of 20 penalty units if both the entity and its agent issue: (a) separate tax invoices relating to the same taxable supply, contrary to subsection 153-15(2) of the *GST Act; or (b) separate adjustment notes, or third party adjustment notes, for the same decreasing adjustment, contrary to subsection 153-20(2) of that Act. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. History S 288-50 amended by No 21 of 2010, s 3 and Sch 1 item 28, by inserting “, or third party adjustment notes,” after “adjustment notes” in para (b), applicable in relation to payments made on or after 1 July 2010. S 288-50 inserted by No 92 of 2000, s 3 and Sch 9 item 16, effective 1 July 2000.

…

Division 298 — Machinery provisions for penalties History Div 298 heading substituted by No 32 of 2006, s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read: Division 298 — Machinery provisions for administrative penalties Div 298 (heading) substituted by No 101 of 2004, s 3 and Sch 11 item 14, effective 22 December 1999. The heading formerly read: Division 298 — Machinery provisions for civil penalties Div 298 inserted by No 179 of 1999.

Subdivision 298-A — Administrative penalties History Subdiv 298-A heading inserted by No 32 of 2006, s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006.

Table of sections 298-5 Scope of Subdivision 298-10 Notification of liability 298-15 Due date for penalty 298-20 Remission of penalty 298-25 General interest charge on unpaid penalty 298-30 Assessment of penalties under Division 284 or section 288115

298-5 Scope of Subdivision 298-5 This Subdivision applies if: (a) an administrative penalty is imposed on an entity by another Division in this Part; or (b) a penalty is imposed on an entity by Subdivision 162-D of the *GST Act; or (c) an administrative penalty is imposed on an entity by a provision of Subdivision 12-H or 14-D,

Division 16 or section 420-5 or 426-120 in this Schedule; or (d) an administrative penalty is imposed on an entity by section 166 of the Superannuation Industry (Supervision) Act 1993. History S 298-5 amended by No 10 of 2016, s 3 and Sch 2 item 29, by inserting “or 14-D” in para (c), effective 26 February 2016. No 10 of 2016, s 3 and Sch 2 item 30 contains the following application provision: 30 Application of amendments 30 The amendments made to the extent that they relate to acquisitions of a kind described in section 14-200 in Schedule 1 to the Taxation Administration Act 1953, apply in relation to acquisitions on or after 1 July 2016. Note: For working out when a CGT asset is acquired, see Division 109 of the Income Tax Assessment Act 1997.

S 298-5 amended by No 110 of 2014, s 3 and Sch 5 item 137, by substituting “section 420-5 or 426-120” for “section 426-120” in para (c), effective 16 October 2014. S 298-5 amended by No 11 of 2014, s 3 and Sch 2 item 26, by inserting para (d), applicable to contraventions that occur on or after 1 July 2014. S 298-5 amended by No 88 of 2009, s 3 and Sch 2 item 19, by substituting “, Division 16 or section 426-120” for “or Division 16” in para (c), effective 1 October 2009. S 298-5 amended by No 32 of 2008, s 3 and Sch 1 item 56, by inserting “Subdivision 12-H or” in para (c), applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years. S 298-5 amended by No 15 of 2007, s 3 and Sch 4 item 12, by substituting “this Schedule.” for “this Schedule; or” in para (c), effective 15 March 2007. S 298-5(d) repealed by No 9 of 2007, s 3 and Sch 4 item 14, applicable in relation to things that are done and events that occur on or after 1 July 2007. Para (d) formerly read: (d) a penalty is imposed on an entity by subsection 78(1) or 78A(1) of the Superannuation Guarantee (Administration) Act 1992. S 298-5 amended by No 4 of 2007, s 3 and Sch 2 items 20 and 21, by inserting “; or” at the end of para (c) and relettering para (d) from para (c) (second occurring), effective 19 February 2007. S 298-5 amended by No 80 of 2006, s 3 and Sch 7 item 5, by inserting para (c) (second occurring), applicable in relation to financial years starting on or after 1 July 2005. Act No 80 of 2006, s 3 and Sch 7 item 6 contains the following application provision: (2) Despite subsection 12(2) of the Legislative Instruments Act 2003, the first regulations made for the purposes of sections 78 and 78A of the Superannuation Guarantee (Administration) Act 1992 may be expressed to take effect from 1 July 2005. S 298-5 amended by No 58 of 2006, s 3 and Sch 7 item 168, by inserting para (c), effective 22 June 2006. S 298-5 substituted by No 32 of 2006, s 3 and Sch 3 item 15, applicable in relation to conduct engaged in on or after 6 April 2006. S 298-5 formerly read: 298-5 Scope of Subdivision This Division applies if: (a) an administrative penalty is imposed on an entity by another Division in this Part; or (b) a penalty is imposed on an entity by Subdivision 162-D of the *GST Act. S 298-5 amended by No 101 of 2004, s 3 and Sch 11 item 130, by substituting “162-D” for “162-C” in para (b), effective 30 June 2001. S 298-5 substituted by No 73 of 2001, s 3 and Sch 1 items 61 and 62, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. S 298-5 formerly read: 298-5 Scope of Subdivision This Division applies if an administrative penalty is imposed on an entity by another Division in this Part. S 298-5 substituted by No 91 of 2000, s 3 and Sch 2 item 116, effective 1 July 2000. S 298-5 formerly read: 298-5 Scope of Subdivision This Division applies if a taxation law imposes on an entity a civil penalty expressed in penalty units. S 298-5 inserted by No 179 of 1999.

298-10 Notification of liability 298-10 The Commissioner must give written notice to the entity of the entity’s liability to pay the penalty and of the reasons why the entity is liable to pay the penalty. The Commissioner is not required to give reasons if he or she decides to remit all of the penalty. Note: Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.

History S 298-10 amended by No 55 of 2017, s 3 and Sch 1 item 24, by omitting “The Commissioner may do so in any other notice he or she gives to the entity.” after “liable to pay the penalty.”, effective 1 July 2017. S 298-10 amended by No 75 of 2005, s 3 and Sch 2 items 12 and 13, by substituting “penalty and of the reasons why the entity is liable to pay the penalty. The Commissioner may do so in any other notice he or she gives to the entity. The Commissioner is not required to give reasons if he or she decides to remit all of the penalty.” for “penalty. The notice may be included in any other notice the Commissioner gives to the entity.” and inserting the note at the end, applicable in relation to notices given, and decisions made, after the commencement of those items in relation to: (a) for income tax — the 2004-2005 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax; or (c) for other taxes — the year starting on 1 July 2004 or a later year. S 298-10 inserted by No 179 of 1999.

298-15 Due date for penalty 298-15 The penalty becomes due for payment on the day specified in the notice, which must be at least 14 days after the notice is given to the entity. Note: For provisions about collection and recovery of the penalty, see Part 4-15. History S 298-15 amended by No 44 of 2000, s 3 and Sch 3 item 68, by inserting the Note, effective 1 July 2000. S 298-15 inserted by No 179 of 1999.

298-20 Remission of penalty (1) The Commissioner may remit all or a part of the penalty. (2) If the Commissioner decides: (a) not to remit the penalty; or (b) to remit only part of the penalty; the Commissioner must give written notice of the decision and the reasons for the decision to the entity. Note: Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons. History S 298-20(2) amended by No 75 of 2005, s 3 and Sch 2 items 14 and 15, by inserting “and the reasons for the decision” after “decision” and inserting the note at the end, applicable in relation to notices given, and decisions made, after the commencement of those items in relation to: (a) for income tax — the 2004-2005 income year or a later income year; or (b) for fringe benefits tax — the year of tax starting on 1 April 2004 or a later year of tax; or (c) for other taxes — the year starting on 1 July 2004 or a later year.

(3) If: (a) the Commissioner refuses to any extent to remit an amount of penalty; and (b) the amount of penalty payable after the refusal is more than 2 penalty units; and Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

(c) the entity is dissatisfied with the decision; the entity may object against the decision in the manner set out in Part IVC.

History S 298-20 inserted by No 179 of 1999.

298-25 General interest charge on unpaid penalty 298-25 If any of the penalty remains unpaid after it is due, the entity is liable to pay the *general interest charge on the unpaid amount of the penalty for each day in the period that: (a) started at the beginning of the day by which the amount was due to be paid; and (b) finishes at the end of the last day, at the end of which, any of the following remains unpaid: (i) the amount; (ii) general interest charge on any of the amount. Note: The general interest charge is worked out under Part IIA. History S 298-25 note amended by No 101 of 2006, s 3 and Sch 2 item 1059, by omitting “Division 1 of” before “Part IIA”, effective 14 September 2006. S 298-25 inserted by No 179 of 1999.

298-30 Assessment of penalties under Division 284 or section 288-115 (1) The Commissioner must make an assessment of the amount of an administrative penalty under Division 284 or section 288-115. History S 298-30(1) amended by No 53 of 2016, s 3 and Sch 6 item 67, by substituting “Division 284 or section 288-115” for “Division 284”, effective 5 May 2016. For application provision, see note under s 284-145(2C).

(2) An entity that is dissatisfied with such an assessment made about the entity may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953. (3) (Repealed by No 2 of 2015) History S 298-30(3) repealed by No 2 of 2015, s 3 and Sch 2 item 71, applicable in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015. S 298-30(3) formerly read: (3) The production of a notice of such an assessment, or of a copy of it certified by or on behalf of the Commissioner, is conclusive evidence of the making of the assessment and of the particulars in it.

(4) (Repealed by No 2 of 2015) History S 298-30(4) repealed by No 2 of 2015, s 3 and Sch 2 item 71, applicable in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015. S 298-30(4) formerly read: (4) Subsection (3) does not apply to proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the assessment. History S 298-30 inserted by No 91 of 2000, s 3 and Sch 2 item 117, effective 1 July 2000.

…

Part 4-90 — Evidence History Pt 4-90 inserted by No 39 of 2012, s 3 and Sch 1 item 2, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Division 350 — Evidence History Div 350 inserted by No 39 of 2012, s 3 and Sch 1 item 2, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Table of Subdivisions Guide to Division 350 350-A Evidence

Guide to Division 350 350-1 What this Division is about The rules in this Division deal with the evidentiary effect of official tax documents for the purposes of taxation laws.

History S 350-1 amended by No 2 of 2015, s 3 and Sch 2 item 9, by omitting “certain” before “taxation laws”, applicable in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015. S 350-1 inserted by No 39 of 2012, s 3 and Sch 1 item 2, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Subdivision 350-A — Evidence History Subdiv 350-A inserted by No 39 of 2012, s 3 and Sch 1 item 2, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Table of sections 350-5 Application of Subdivision 350-10 Evidence 350-15 Judicial notice of signature

350-5 Application of Subdivision 350-5 This Subdivision applies in relation to all *taxation laws. History

S 350-5 substituted by No 2 of 2015, s 3 and Sch 2 item 10, applicable in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015. S 350-5 formerly read: SECTION 350-5 APPLICATION OF SUBDIVISION 350-5 This Subdivision applies in relation to the following *taxation laws: (a) *indirect tax laws; (b) the *MRRT law; (c) the *Division 293 tax law. S 350-5 amended by No 82 of 2013, s 3 and Sch 3 item 31, by inserting para (c), applicable to the 2012-13 income year and later income years. Despite that, the amendment does not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before 28 June 2013. S 350-5 substituted by No 14 of 2012, s 3 and Sch 2 item 8, effective 1 July 2012. For application and transitional provisions, see note under Div 155 heading. S 350-5 formerly read: 350-5 Application of Subdivision This Subdivision applies in relation to *taxation laws that are *indirect tax laws. S 350-5 inserted by No 39 of 2012, s 3 and Sch 1 item 2, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

350-10 Evidence Conclusive evidence (1) The following table has effect: Conclusive evidence Item Column 1 The production of …

Column 2 is conclusive evidence that …

1

(a) a Gazette containing a notice purporting to be issued by the Commissioner for the purposes of a *taxation law; or (b) a document that:  (i) is under the hand of the Commissioner,   a *Second Commissioner, a *Deputy   Commissioner or a delegate of the   Commissioner; and  (ii) purports to be a copy of, or extract   from, a document issued by the   Commissioner, a Second Commissioner,   a Deputy Commissioner or a delegate   of the Commissioner for the purposes   of a taxation law;

the notice or document was so issued.

2

a notice of *assessment under a *taxation law;

(a) the assessment was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment — the amounts and particulars of the assessment are correct.

3

4

a notice under any of the following:

(a) the notice was properly given; and

(a) section 18-140 in this Schedule; (b) section 102UR, 177EA or 177EB of the Income Tax Assessment Act 1936; (c) section 271-90 in Schedule 2F to that Act;

(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the notice — the amounts and particulars of the notice are correct.

a declaration under:

(a) the declaration was properly made; and

(a) subsection 165-40(1) or 165-45(3) of the *GST Act; or (b) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006;

(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the declaration — the amounts and particulars of the declaration are correct.

History S 350-10(1) amended by No 15 of 2017, s 3 and Sch 4 item 88, by substituting table items 2, 3 and 4 for table item 2, effective 1 April 2017. Table item 2 formerly read:

“2

a notice of assessment of an *assessable amount

(a) the assessment was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment — the amounts and particulars of the assessment are correct.”

S 350-10(1) amended by No 39 of 2012, s 3 and Sch 1 item 262, by substituting table item 2, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Table item 2 formerly read:

“2

(a) a notice of *assessment under a *taxation law; or

(a) the assessment or declaration was properly made, or the notice was properly given; and

(b) a declaration under:  (i) subsection 165-40(1) or 165-45(3) of the *GST Act; or  (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006; or

(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment, declaration or notice — the amounts and particulars of the assessment, declaration or notice are correct.”

(c) a notice under section 18-140 in this Schedule, or under section 102UR, 177EA or 177EB of the Income Tax Assessment Act 1936; S 350-10(1) amended by No 2 of 2015, s 3 and Sch 2 item 11, by substituting table item 2, applicable in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015. Table item 2 formerly read:

2

(a) a notice of assessment of an *assessable amount; or (b) a declaration under:  (i) subsection 165-40(1) or 165-45(3) of the *GST Act; or  (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006;

(a) the assessment or declaration was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration — the amounts and particulars of the assessment or declaration are correct.

S 350-10(1) amended by No 71 of 2012, s 3 and Sch 5 item 17, by substituting table item 2, effective 1 July 2012. Table item 2 formerly read:

“2

(a) a notice of assessment of an  *assessable amount; or (b) a declaration under:  (i) subsection 165-40(1) or 165-45(3)   of the *GST Act; or  (ii) subsection 75-40(1) or 75-45(3)   of the Fuel Tax Act 2006; or (c) a determination under:  (i) section 205-25 of the Minerals  Resource Rent Tax Act 2012; or

(a) the assessment, declaration or determination was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment, declaration or determination — the amounts and particulars of the assessment, declaration or determination are correct.”

 (ii) section 210-30 of the Minerals  Resource Rent Tax Act 2012; S 350-10(1) amended by No 14 of 2012, s 3 and Sch 2 item 9, by substituting table item 2, effective 1 July 2012. For application and transitional provisions, see note under Div 155 heading. Table item 2 formerly read:

“2

(a) a notice of assessment of an *assessable amount; or (b) a declaration under:  (i) subsection 165-40(1) or 165-45(3)   of the *GST Act; or  (ii) subsection 75-40(1) or 75-45(3)   of the Fuel Tax Act 2006;

(a) the assessment or declaration was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration — the amounts and particulars of the assessment or declaration are correct.”

(2) (Repealed by No 39 of 2012) History S 350-10(2) repealed by No 39 of 2012, s 3 and Sch 1 item 263, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 35010(2) formerly read: (2) Paragraph (b) of column 1 of item 2 of the table in subsection (1) applies to: (a) a declaration under subsection 165-40(1) or 165-45(3) of the *GST Act that states: (i) the amount that is (and has been at all times) a *net amount for a *tax period that started before 1 July 2012; or (ii) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012; or (b) a declaration under subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006 that states the amount that is (and has been at all times) a *net fuel amount for a tax period, or *fuel tax return period, that started before 1 July 2012. Note: Division 165 of the GST Act and Division 75 of the Fuel Tax Act 2006 are anti-avoidance provisions.

Prima facie evidence (3) The production of a certificate that: (a) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner; and (b) states that, from the time specified in the certificate, an amount was payable under a *taxation law (whether to or by the Commissioner); is prima facie evidence that: (c) the amount is payable from that time; and (d) the particulars stated in the certificate are correct. (3A) A document that is provided to the Commissioner under a *taxation law, and that purports to be made or signed by or on behalf of an entity, is prima facie evidence that the document was made by the entity or with the authority of the entity. History S 350-10(3A) inserted by No 2 of 2015, s 3 and Sch 2 item 12, applicable in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015.

Signed copies are evidence (4) The production of a document that: (a) appears to be a copy of, or extract from, any document (the original document) made or given by or to an entity for the purposes of a *taxation law; and

(b) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner; is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters. History S 350-10 inserted by No 39 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. No 39 of 2012, s 3 and Sch 1 items 239 and 240 contain the following application provisions: 239 Application of amendments (1) The amendments made apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012. (2) The amendments made also apply in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. 240 Application of amendments — declarations Despite item 239, item 2 of the table in subsection 350-10(1) in Schedule 1 to the Taxation Administration Act 1953 applies, in relation to declarations under the A New Tax System (Goods and Services Tax) Act 1999 or the Fuel Tax Act 2006, as mentioned in subsection 350-10(2) in that Schedule.

350-15 Judicial notice of signature 350-15 All courts, and all persons having by law or consent of parties authority to hear, receive and examine evidence, must take judicial notice of the signature of every person who is or has been: (a) the Commissioner; or (b) a *Second Commissioner; or (c) a *Deputy Commissioner; or (d) a delegate of the Commissioner; if the signature is attached or appended to an official document for the purposes of a *taxation law. History S 350-15 inserted by No 39 of 2012, s 3 and Sch 1 item 2, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

…

Part 5-5 — Rulings History Pt 5-5 inserted by No 179 of 1999.

Division 357 — Object and common rules History Div 357 to Div 361 substituted for Div 360 by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. No 161 of 2005, s 3 and Sch 2 items 28 to 31, contains the following transitional provisions: 28 Definition of commencement day In this Part: [commencement day ] means the later of: (a) the day on which this Act receives the Royal Assent; and (b) 1 January 2006. [CCH Note: The Act received assent on 19 December 2005.] 29 Status of existing rulings (1) A public ruling in force immediately before the commencement day under Part IVAAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a public ruling made under Division 358 in Schedule 1 to that Act as amended by this Act. (2) A private ruling in force immediately before the commencement day under Part IVAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a private ruling made under Division 359 in Schedule 1 to that Act as amended by this Act. (3) An oral ruling in force immediately before the commencement day under Division 360 in Schedule 1 to the Taxation Administration Act 1953 has effect, on and after that day, as if it were an oral ruling made under Division 360 in Schedule 1 to that Act as amended by this Act. (4) A ruling to which this item applies is taken to have been made on the day on which it was originally made. 30 Inconsistent rulings (1) The rules in the table in subsection 357-75(1) in Schedule 1 to the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day. (2) Instead, the inconsistency rules that existed immediately before the commencement day are to be applied. Note: See former sections 170BC to 170BDC of the Income Tax Assessment Act 1936 for the old inconsistency rules.

31 Pending applications (1) An application for a private ruling or an oral ruling under the Taxation Administration Act 1953 made before the commencement day and not decided before that day has effect on and after that day as if it were an application for a private ruling under Division 359, or for an oral ruling under Division 360, in Schedule 1 to that Act as amended by this Act. (2) The application is taken to have been made on the day on which it was originally made. Div 360 formerly read: Division 360 — Oral rulings for individuals Div 360 inserted by No 179 of 1999.

360-1 What this Division is about An individual can apply to the Commissioner for an oral ruling about a limited range of matters under an income tax law. S 360-1 inserted by No 179 of 1999.

360-5 Outline of this Division (1) The procedure you need to follow in applying for an oral ruling is set out in Subdivision 360-A. (2) Before making the ruling, the Commissioner must be satisfied that your tax affairs, and your inquiry, meet certain tests. See sections 360-65 and 360-100. (3) There are further matters that may prevent the Commissioner from making the ruling. Important examples are: (a) during the relevant period you were carrying on a business; (b) during the relevant period you made payments from which you had to withhold amounts under Part 2-5 (PAYG withholding). See Subdivision 360-C. (4) An oral ruling is binding on the Commissioner, but only you can rely on it.

See sections 170BCA, 170BDA, 170BDB and 170BDC of the Income Tax Assessment Act 1936. (5) You are not bound by an oral ruling. S 360-5 inserted by No 179 of 1999.

Subdivision 360-A — Applying for an oral ruling 360-20 Application for oral ruling about your own tax If you are an individual, you may apply to the Commissioner for a ruling on the way in which, in the Commissioner’s opinion, an *income tax law would apply to you in respect of an income year in relation to an *oral ruling arrangement. S 360-20 inserted by No 179 of 1999.

360-25 Application for oral ruling about someone else’s tax (1) You may apply to the Commissioner, on another person’s behalf, for a ruling on the way in which, in the Commissioner’s opinion, an *income tax law would apply to the other person in respect of an income year in relation to an *oral ruling arrangement. (2) However, you may do so only if the other person is an individual, and: (a) the other person is under 18 and is your *child; or (b) the other person is under 18 and you have in relation to him or her all the duties, powers, responsibilities and authority which, by law, a parent has in relation to his or her child; or (c) the other person is under a legal disability because of a mental impairment, and you hold an enduring power of attorney in relation to him or her; or (d) the other person: (i) is under 18; or (ii) has a physical or mental impairment; and an *Australian law authorises you to act on his or her behalf in matters including his or her *tax affairs. (3) If you apply on another person’s behalf, the rest of this Division has effect as if the other person had made the application himself or herself, but: (a) you may communicate with the Commissioner, and otherwise deal with him or her, as if you were the other person; and (b) the Commissioner may communicate with you, and otherwise deal with you, as if you were the other person. S 360-25 inserted by No 179 of 1999.

360-30 What the application can cover (1) The application may relate to: (a) a past income year; or (b) the income year in which the application is made. It cannot relate to a future income year, or to more than one income year. (2) An oral ruling arrangement is: (a) an action; or (b) a course of action; or (c) a course of conduct; or (d) a transaction; that has been, is being, or is proposed to be, engaged in, entered into or carried out, but only if none of the parties to it is an *associate of any of the others. (3) The application may be for a ruling on the way in which the Commissioner would act under the *income tax law to which the application relates. (4) Subsection (3) covers the following kinds of acts: (a) forming an opinion; or (b) refusing or failing to form an opinion; or (c) attaining a state of mind; or (d) refusing or failing to attain a state of mind; or (e) making a determination; or (f) refusing or failing to make a determination; or (g) exercising a power; or (h) refusing or failing to exercise a power. S 360-30 inserted by No 179 of 1999.

360-35 How the application is to be made (1) You must make the application orally, either in person or by live 2-way conversation using a method of communication approved by the Commissioner. (2) When making the application, you must: (a) identify yourself to the Commissioner’s satisfaction; and (b) if you make the application on behalf of another person, identify the other person to the Commissioner’s satisfaction; and (c) give whatever information, in whatever form, the Commissioner requires in order to make the ruling. (3) You may withdraw the application before the ruling is made. You must do so orally, either in person or by live 2-way conversation using a method of communication approved by the Commissioner. S 360-35 inserted by No 179 of 1999.

360-40 Further information may be sought If the Commissioner considers that: (a) the ruling cannot be made without further information; and (b) if that information were given, there would be no reason for the Commissioner not to comply with your application; the Commissioner must request you to give that information to him or her. S 360-40 inserted by No 179 of 1999.

Subdivision 360-B — How the Commissioner is to deal with the application Exercise of powers by authorised person 360-60 Where powers to be exercised (1) A person who is authorised to perform a function, or exercise a power, of the Commissioner under this Division must do so only at places approved by the Commissioner. S 360-60(1) substituted by No 44 of 2000.

(2) If the person is at such a place, he or she may, in order to perform the function or exercise the power, communicate with a person who is not at such a place by live 2-way conversation using a method approved by the Commissioner. S 360-60 amended by No 44 of 2000 and inserted by No 179 of 1999.

If the application relates only to basic categories 360-65 When Commissioner must make oral ruling (1) The Commissioner must comply with your application if he or she is satisfied that: (a) your application complies with Subdivision 360-A; and (b) your assessable income for the inquiry period consisted only of one or more items covered by section 360-70; and (c) during the inquiry period no *CGT event happened from which you could have made a *capital gain or *capital loss (even if you did not make one from the event); and Note: You are not disqualified by having an unapplied net capital loss for a previous income year.

(d) your *exempt income (if any) for the inquiry period consisted only of one or more items covered by section 360-75; and (da) your *non-assessable non-exempt income (if any) for the inquiry period consisted only of one or more items covered by section 365-77; and (e) your deductions for the inquiry period consisted only of one or more items covered by section 360-80; and (f) your *tax offsets for the inquiry period consisted only of one or more items covered by section 360-85; and (g) your application relates only to an item covered by section 360-70, 360-75, 360-80 or 360-85; unless Subdivision 360-C prevents the Commissioner from complying with the application. Note: For an alternative basis on which the Commissioner must comply with your application, see section 360-100. S 360-65(1) amended by No 66 of 2003, s 3 and Sch 3 item 134, by inserting para (da), applicable to assessments for the 2003-04 income year and later income years.

(2) The inquiry period is: (a) if your application relates to an earlier income year — that income year; or (b) if your application relates to the income year during which the application is made — so much of the income year as elapses up to and including the day on which you make the application. S 360-65 inserted by No 179 of 1999.

360-70 Basic categories of assessable income (1) This section covers a payment from which an amount must be withheld (even if the amount is not withheld) under a provision listed in the table, to the extent that the payment is assessable income.

Payments covered Item

Provision

Subject matter

 1

Section 12-35

Payment to employee

.....................................  2

Section 12-40

Payment to company director

.....................................  3

Section 12-45

Payment to office holder

.....................................  4

Section 12-115

Commonwealth education or training payment

(2) This section also covers a payment specified in a provision of the Income Tax Assessment Act 1997 listed in the table, to the extent that the payment is assessable income.

Social security or other benefit payment Item

Provision

Subject matter

 1

Section 52-10

Social security payments

.....................................  2

Section 52-65

Veterans’ affairs payments

.....................................  3

Section 52-105

Payments under the Repatriation Act 1920

.....................................  4

Section 55-10

Education entry payments

(3) This section also covers interest payable by a *financial institution or a government body (as defined by section 202A of the Income Tax Assessment Act 1936), to the extent that the interest is assessable income. (4) This section also covers a *dividend (to the extent that it is assessable income), if the company that pays it is an Australian resident, and a *listed public company whose shares are listed for quotation in the official list of the Australian Stock Exchange Limited, at the earliest of the following times: (a) if the liability to pay the dividend arises when the dividend is declared — that time; (b) when the dividend becomes due and payable; (c) when the dividend is paid. S 360-70 inserted by No 179 of 1999.

360-75 Basic categories of exempt income This section covers *ordinary income, or *statutory income, to the extent that it is *exempt income because of: (a) subsection 23L(1A) of the Income Tax Assessment Act 1936 (about exempt fringe benefits); or (b) a provision of the Income Tax Assessment Act 1997 listed in the table.

Exempt income Item

Provision

Subject matter

 1

section 51-5

Payments to defence personnel

.....................................

 5

item 2.1, 2.1A or 2.1B of the table in section 51-10

Educational grants and payments

..................................... 10

section 51-30

Welfare payments

..................................... 15

section 52-10

Social security payments

..................................... 20

section 52-65

Veterans’ affairs payments

..................................... 25

section 52-105

Payments under the Repatriation Act 1920

..................................... 30

section 52-110

Payments made because of subsection 4(6) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986

..................................... 35

(Repealed by No 44 of 2000)

..................................... 40

section 52-125

Private health insurance incentive payments

..................................... 45

(Repealed by No 66 of 2003)

..................................... 50

section 52-140

Commonwealth education and training payment

..................................... 53

section 52-150

Family assistance payments

..................................... 55

item 1 of the table in section 53-10

Disability services payment

..................................... 60

item 2 of the table in section 53-10

Domiciliary nursing care benefit

..................................... 65

item 5 of the table in section 53-10

Wounds and disability pension

..................................... 70

section 53-20

Payments similar to certain veterans’ payments

S 360-75 amended by No 66 of 2003, s 3 and Sch 3 items 135 and 136, by substituting para (a) and repealing table item 45, applicable to assessments for the 2003-04 income year and later income years. Para (a) formerly read: (a) subsection 23L(1) of the Income Tax Assessment Act 1936 (about fringe benefits); or Table item 45 formerly read: 45 section 52-130  Bonuses for older Australians S 360-75 amended by No 44 of 2000 and inserted by No 179 of 1999.

360-77 Basic categories of non-assessable non-exempt income This section covers *ordinary income, or *statutory income, to the extent that it is *non-assessable non-exempt income because of: (a) subsection 23L(1) of the Income Tax Assessment Act 1936 (about fringe benefits); or (b) section 59-5 of the Income Tax Assessment Act 1997 (about bonus payments made to certain older Australians). S 360-77 inserted by No 66 of 2003, s 3 and Sch 3 item 137, applicable to assessments for the 2003-04 income year and later income years.

360-80 Basic categories of deductions This section covers a deduction for: (a) an amount of expenditure you incur for managing your *tax affairs as mentioned in paragraph 25-5(1)(a) of the Income Tax Assessment Act 1997; or (ba) a fee or commission you incur as mentioned in section 25-7 (for advice about family tax benefit) of the Income Tax Assessment Act 1997; or (b) an amount of an account-keeping fee charged by a *financial institution; or (c) an amount of a tax imposed under an *Australian law on an account kept with a financial institution (for example, financial institutions duty, debits tax or a similar tax); or (d) an amount of money that is a gift or contribution to which item 1, 2 or 3 of the table in section 30-15 of the Income Tax Assessment Act 1997 applies. S 360-80 amended by No 44 of 2000 and inserted by No 179 of 1999.

360-85 Basic categories of tax offsets This section covers a *tax offset to which you are entitled because of: (a) Subdivision 61-H of the Income Tax Assessment Act 1997 (about premiums under a private health insurance policy); or (aa) subsection 207-20(2) of the Income Tax Assessment Act 1997; or (b) a provision of the Income Tax Assessment Act 1936 listed in the table.

Tax offsets Item

Provision

Subject matter

 1

Section 159J

Child of taxpayer who is wholly engaged in keeping house for the taxpayer Invalid relative Parents/parents in law Spouse

.....................................  5

Section 159L

Housekeeper, caring for child, invalid relative or disabled spouse

..................................... 10

(Repealed by No 44 of 2000)

..................................... 15

(Repealed by No 23 of 2005)

..................................... 20

Section 159SZ

Personal superannuation contributions

..................................... 25

Section 159T

Superannuation contributions for a spouse

..................................... 30

Section 159P

Medical expenses

..................................... 35

Section 160AAAA

Low income aged person

..................................... 40

Section 159N

Low income individuals

..................................... 45

Subsection 160AAA(2)

Rebate for certain social security pensions, allowances or benefits, veterans’ pensions, allowances or benefits

..................................... 50

Subsection 160AAA(3)

Rebate for certain social security benefits or payments

..................................... 55

Section 79A

Residents of isolated area

S 360-85 amended by No 23 of 2005, s 3 and Sch 3 items 106 and 107, by inserting para (aa) and repealing table item 15, applicable in relation to events that occur on or after 1 July 2002. Table item 15 formerly read: “15 Section 160AQU Franked dividend of shareholder (other than a partnership or trustee mentioned in paragraph 160AQU(1)(b))” S 360-85 amended by No 44 of 2000 and inserted by No 179 of 1999.

If the application involves additional categories 360-100 When Commissioner must make oral ruling if satisfied that your tax affairs and inquiry are simple (1) The Commissioner must also comply with your application if: (a) he or she is satisfied that your application complies with Subdivision 360-A; and (b) in his or her opinion, your *tax affairs were simple throughout the inquiry period; and (c) in his or her opinion, your inquiry is simple; and (d) he or she is satisfied that your assessable income for the inquiry period consisted only of one or more items, each of which is covered by section 360-70 or 360-105; and (e) he or she is satisfied that your *exempt income (if any) for the inquiry period consisted only of one or more items covered by section 360-75; and (ea) he or she is satisfied that your *non-assessable non-exempt income (if any) for the inquiry period consisted only of one or more items covered by section 365-77; and (f) he or she is satisfied that your deductions for the inquiry period consisted only of one or more items, each of which is covered by section 360-80 or 360-110; and (g) he or she is satisfied that your *tax offsets for the inquiry period consisted only of one or more items, each of which is covered by section 360-85 or 360-115; and (h) he or she is satisfied of the matters in subsections (2), (3) and (4) (about your capital gains tax situation); unless Subdivision 360-C prevents the Commissioner from complying with the application. S 360-100(1) amended by No 66 of 2003, s 3 and Sch 3 item 138, by inserting para (ea), applicable to assessments for the 2003-04 income year and later income years.

CGT events (2) The Commissioner must be satisfied that during the inquiry period no *CGT event happened from which you could have made a *capital gain or *capital loss (even if you did not make one from the event), except a CGT event from which you could have made a capital gain or capital loss covered by subsection (3). Capital gains and losses (3) The Commissioner must be satisfied that each *capital gain (if any), and each *capital loss (if any), that you made during the inquiry period: (a) is to be disregarded because of section 118-5 of the Income Tax Assessment Act 1997 (about *cars, motor cycles and valour decorations); or (b) resulted from *CGT event A1 happening in relation to shares in a company that was an Australian resident and a *listed public company, and whose shares were listed for quotation in the official list of the Australian Stock Exchange Limited, throughout the period when you owned the first-mentioned shares; or (c) resulted from *CGT event A1 or E4 happening in relation to units in a unit trust that was a *resident trust for CGT purposes and a *listed widely held trust, and whose units were listed for quotation in the official list of the Australian Stock Exchange Limited, throughout the period when you owned the first-mentioned units. Note: Similarly, you are not disqualified if CGT event E4 results in a reduction in the cost base of your units, rather than in a capital gain.

Net capital loss for an earlier income year

(4) If during the inquiry period you made one or more *capital gains each of which is covered by paragraph 360-100(3)(b) or (c), the Commissioner must be satisfied that you have no unapplied *net capital loss for an earlier income year. Note: You are not otherwise disqualified by having an unapplied net capital loss for a previous income year. S 360-100 inserted by No 179 of 1999.

360-105 Additional categories of assessable income This section covers the following, to the extent that they are assessable income: (a) a payment from which an amount must be withheld (even if the amount is not withheld) under a provision listed in the table;

Payments covered Item

Provision

Subject matter

 1

Section 12-80

Payment of pension or annuity

.....................................  2

Section 12-120

Compensation, sickness or accident payment

(b) a payment of a pension specified in subsection 55-5(1) (about occupational superannuation schemes) of the Income Tax Assessment Act 1997; (c) an amount in respect of a distribution made by a unit trust that is a *resident trust for CGT purposes and a *listed widely held trust, and whose units are listed for quotation in the official list of the Australian Stock Exchange Limited, at the earliest of the following times: (ii) when the distribution becomes due and payable; (iii) when the distribution is made; (d) a *net capital gain resulting solely from one or more *capital gains covered by subsection 360-100(3). [CCH Note: Act No 179 of 1999 did not insert a para (i) in 360-105(c).] S 360-105 inserted by No 179 of 1999.

360-110 Additional categories of deductions This section covers a deduction that you have and that relates to a payment to you from which an amount must be withheld (even if the amount is not withheld) under a provision listed in the table.

Payments covered Item

Provision

Subject matter

 1

Section 12-35 Payment to employee

.....................................  2

Section 12-40 Payment to company director

.....................................  3

Section 12-45 Payment to office holder

S 360-110 inserted by No 179 of 1999.

360-115 Additional categories of tax offsets This section covers a *tax offset to which you are entitled because of: (a) section 207-45 of the Income Tax Assessment Act 1997, but only so far as it applies in relation to a person as a beneficiary of a trust; or (b) a provision of the Income Tax Assessment Act 1936 listed in the table.

Tax offsets Item

Provision

Subject matter

 1

Section 79B

Member of the Defence Force serving overseas

.....................................  5

(Repealed by No 23 of 2005)

..................................... 10

Section 159SU

Rebateable ETP annuity

..................................... 15

Section 159SM

Rebateable superannuation pension

..................................... 20

Section 160AF

Credit for foreign tax paid on foreign income

..................................... 25

Section 159UQ

Heritage conservation rebate

..................................... 35

Section 160AB

Loan interest received on securities issued before 1 November 1968

..................................... 40

Sections 159ZRA and 159ZRB

Lump sum payment in arrears

..................................... 45

Subsection 23AB(7)

Salary, wages and allowances for service as a member of United Nations forces

S 360-115 amended by No 23 of 2005, s 3 and Sch 3 items 108 and 109, by substituting all the words from and including “This section covers” to “listed in the table.” for “This section covers a *tax offset to which you are entitled because of a provision of the Income Tax Assessment Act 1936 listed in the table.” and repealing table item 5, applicable in relation to events that occur on or after 1 July 2002. Table item 5 formerly read: 5 Section 160AQX Franked dividends received by beneficiaries of a trust S 360-115 inserted by No 179 of 1999, s 3 and Sch 3 item 1, applicable to the 2000/2001 and later income years.

If the application is successful 360-120 Making the oral ruling (1) The Commissioner makes the ruling by communicating its contents to you orally, either in person or by live 2-way conversation using a method approved by the Commissioner. The ruling is made at the time of the communication. (2) The communication must: (a) set out the matter ruled on; and (b) identify the person to whom, and the *income tax law, the income year and the *oral ruling arrangement to which, the ruling relates; and (c) indicate that the ruling is an *oral ruling; and (d) if the correctness of the ruling depends on an assumption — set out details of the assumption; and (e) include a registration identifier for the ruling. (3) You are not entitled to receive a written record of the communication. Note: However, you may be able to apply for a private ruling on the matter under Part IVAA.

(4) Neither you nor anyone else is entitled to object against the ruling under Part IVC. The ruling is not a taxation decision for the purposes of that Part. Note: However, you may be able to apply for a private ruling on the matter under Part IVAA. A rulee who is dissatisfied with a private ruling may object against it under Part IVC. S 360-120 inserted by No 179 of 1999.

Subdivision 360-C — When Commissioner must or can refuse the application 360-140 Aspects of your tax affairs that disqualify you (1) The Commissioner must not comply with your application unless he or she is satisfied that:

(a) throughout the inquiry period you were an Australian resident; and (b) at no time during the inquiry period did you carry on a *business; and (c) at no time during the inquiry period were you a *withholder; and (d) your assessable income for the inquiry period did not include an amount in respect of a *non-cash benefit. (2) The Commissioner must not comply with your application if: (a) your assessable income, *exempt income or *non-assessable non-exempt income for the inquiry period included an amount arising from a transaction with your *associate; or (b) your deductions for the inquiry period included an amount you paid to your *associate; or (c) an anti-avoidance provision applies to you in relation to the income year to which your application relates. S 360-140(2) amended by No 66 of 2003, s 3 and Sch 3 item 139, by substituting “, *exempt income or *non-assessable non-exempt income” for “or *exempt income” in para (a), applicable to assessments for the 2003-04 income year and later income years. S 360-140 inserted by No 179 of 1999.

360-145 Other grounds on which application must or can be refused (1) The Commissioner must not comply with your application if: (a) there is already an *oral ruling, in respect of the same income year, on the matter sought to be ruled on; or (b) there is already a *private ruling on the matter sought to be ruled on; or (c) the matter sought to be ruled on has been decided for the purposes of a *Commissioner assessment; or (d) there is being carried out a *tax audit: (i) of which you have been informed; and (ii) that, in the opinion of the Commissioner, will require the Commissioner to decide the matter sought to be ruled on; or (e) the matter sought to be ruled on is the subject of an objection against a *self assessment; or (f) you are not a *SPOR taxpayer for the income year to which the application relates, and the application is made later than 4 years after the last day allowed to you for lodging an *income tax return for that income year; or (g) you are a SPOR taxpayer for the income year to which the application relates, and the application is made later than 2 years after the last day allowed to you for lodging an income tax return for that income year. (2) The Commissioner must not comply with your application if, in his or her opinion: (a) the application is frivolous or vexatious; or (b) the *oral ruling arrangement to which the application relates has not been, and is not being, carried out and is not seriously contemplated by you; or (c) you have not given sufficient information, despite a request under section 360-40, to enable the ruling to be made; or (d) it would be unreasonable to comply, or continue to attempt to comply, having regard to the extent of the Commissioner’s resources that would be required to comply. (3) The Commissioner must not comply with your application in so far as it involves calculating an amount. (4) The Commissioner need not comply with your application if he or she is satisfied that, had your application been for a *private ruling, he or she would not have been required to comply with it. S 360-145 inserted by No 179 of 1999.

360-150 Assumptions in making oral ruling If the Commissioner considers that the correctness of an *oral ruling would depend on which assumptions were made about a future event or other matter, the Commissioner may: (a) decline to make the ruling; or (b) make such of the assumptions as the Commissioner considers to be most appropriate. S 360-150 inserted by No 179 of 1999.

360-155 Effect on oral ruling if provisions not complied with (1) An *oral ruling is taken never to have been made, and never to have been communicated, if any of these provisions applied to the application for the ruling: (a) subsection 360-140(2); or (b) subsection 360-145(1). (2) The validity of an *oral ruling is not affected because any other provision of this Act has not been complied with. S 360-155 inserted by No 179 of 1999.

Subdivision 360-D — Miscellaneous 360-175 Application for oral ruling does not affect obligations and powers

The fact that there has been an application for an *oral ruling does not in the meantime affect: (a) your obligation to lodge a return or do any other act; or (b) the Commissioner’s power to make or amend an assessment. S 360-175 inserted by No 179 of 1999.

360-180 Effect on oral ruling if tax law re-enacted If: (a) the Commissioner makes an *oral ruling about an *income tax law (the old law); and (b) that law is re-enacted or remade (with or without modifications, and whether or not the old law is repealed); the ruling is taken also to be an oral ruling about that law as re-enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law. Note: Ideas in tax laws are not necessarily different just because different forms of words are used. See: • section 15AC of the Acts Interpretation Act 1901; and • section 1-3 of the Income Tax Assessment Act 1997. S 360-180 inserted by No 179 of 1999.

Guide to Division 357 Table of Subdivisions Guide to Division 357 357-A Object of this Part 357-B Common rules for rulings

357-1 What this Division is about This Division sets out the object of this Part, and common rules that apply to public, private and oral rulings. (For the rules specific to each of those kinds of ruling, see Divisions 358, 359, 360 and 362.) A ruling is an expression of the Commissioner’s opinion of the way in which a relevant provision applies, or would apply, to you. A ruling binds the Commissioner if it applies to you and you act in accordance with it. If you do act in accordance with it and the law turns out to be less favourable to you than the ruling provides, you are protected by the ruling from any adverse consequences. The Division also sets out some other general rules for rulings. Note: In limited circumstances, Innovation and Science Australia can make rulings.

History S 357-1 amended by No 63 of 2016, s 3 and Sch 1 item 48(c), by substituting “Innovation and Science Australia” for “Innovation Australia” in the note, effective 20 October 2016. S 357-1 amended by No 54 of 2016, s 3 and Sch 2 items 57 and 58, by substituting “, 360 and 362” for “and 360” and inserting the note at the end, applicable in relation to the 2016-17 income year and later income years. S 357-1 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Subdivision 357-A — Object of this Part History Subdiv 357-A inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Table of sections

357-5 Object of this Part

357-5 Object of this Part (1) The object of this Part is to provide a way for you to find out the Commissioner’s view about how certain laws administered by the Commissioner apply to you so that the risks to you of uncertainty when you are self assessing or working out your tax obligations or entitlements are reduced. (2) This object is achieved by: (a) making advice in the form of rulings by the Commissioner available on a wide range of matters and to many taxpayers; and (b) ensuring that the Commissioner provides rulings in a timely manner; and (c) enabling the Commissioner to obtain, and make rulings based on, relevant information; and (d) protecting you from increases in tax and from penalties and interest where you rely on rulings; and (e) protecting you from decreases in entitlements where you rely on rulings; and (f) limiting the ways the Commissioner can alter rulings to your detriment; and (g) giving you protection from interest charges where you rely on other advice from the Commissioner, or on the Commissioner’s general administrative practice. (3) A further object of this Part is to provide a way for you to find out *Innovation and Science Australia’s view about whether activities are not ineligible activities for the purposes of applying capital gains tax provisions to venture capital investments. Note: For rulings by Innovation and Science Australia: see Division 362. History S 357-5(3) amended by No 63 of 2016, s 3 and Sch 1 items 48(b) and (c), by substituting “*Innovation and Science Australia’s” for “*Innovation Australia’s” and “Innovation and Science Australia” for “Innovation Australia” in the note, effective 20 October 2016. S 357-5(3) inserted by No 54 of 2016, s 3 and Sch 2 item 59, applicable in relation to the 2016-17 income year and later income years. History S 357-5 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Subdivision 357-B — Common rules for rulings History Subdiv 357-B inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Table of sections   Rules for all rulings 357-50 Scope of Division 357-55 The provisions that are relevant for rulings 357-60 When rulings are binding on the Commissioner 357-65 Stopping relying on a ruling 357-70 Commissioner may apply the law if more favourable than the ruling

357-75 Inconsistent rulings 357-80 Contracts for schemes 357-85 Effect on ruling if relevant provision re-enacted 357-90 Validity of ruling not affected by formal defect   Common rules for public and private rulings 357-95 Electronic communications 357-100 Evidence   Common rules for private and oral rulings 357-105 Further information must be sought 357-110 Assumptions in making private or oral ruling 357-115 Additional information provided by applicant 357-120 Commissioner may take into account information from third parties 357-125 Applications and objections not to affect obligations and powers

Rules for all rulings 357-50 Scope of Division 357-50 This Division applies to *public rulings, *private rulings and *oral rulings. Note: Section 362-70 modifies how this Subdivision applies to rulings by Innovation and Science Australia. History S 357-50 amended by No 63 of 2016, s 3 and Sch 1 item 48(c), by substituting “Innovation and Science Australia” for “Innovation Australia” in the note, effective 20 October 2016. S 357-50 amended by No 54 of 2016, s 3 and Sch 2 item 60, by inserting the note, applicable in relation to the 2016-17 income year and later income years. S 357-50 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-55 The provisions that are relevant for rulings 357-55 Provisions of Acts and regulations of which the Commissioner has the general administration are relevant for rulings if the provisions are about any of the following: (a) *tax; (b) *Medicare levy; (c) fringe benefits tax; (d) *franking tax; (e) *withholding tax; (f) *mining withholding tax; (faa) (Repealed by No 96 of 2014) (fa) *petroleum resource rent tax; (fb) *indirect tax; (fc) *excise duty;

(fd) levy under the Major Bank Levy Act 2017; (g) the administration or collection of those taxes, levies and duties; (h) a grant or benefit mentioned in section 8 of the Product Grants and Benefits Administration Act 2000, or the administration or payment of such a grant or benefit; (i) a *net fuel amount, or the administration of a net fuel amount; (ia) an *assessed net fuel amount, or the collection or payment of an assessed net fuel amount; (j) a *net amount, or the administration of a net amount; (ja) an *assessed net amount, or the collection or payment of an assessed net amount; (k) a *wine tax credit, or the administration or payment of a wine tax credit. History S 357-55 amended by No 64 of 2017, s 3 and Sch 1 item 22, by inserting para (fd), applicable in relation to quarters starting on or after 1 July 2017. S 357-55 amended by No 96 of 2014, s 3 and Sch 1 item 97, by repealing para (faa), effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Para (faa) formerly read: (faa) *MRRT; S 357-55 amended by No 39 of 2012, s 3 and Sch 1 item 222, by substituting paras (i), (ia), (j) and (ja) for paras (i) and (j), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Paras (i) and (j) formerly read: (i) a *net fuel amount, or the administration, collection or payment of a net fuel amount; (j) a *net amount, or the administration, collection or payment of a net amount; S 357-55 amended by No 14 of 2012, s 3 and Sch 1 item 32, by inserting para (faa), effective 1 July 2012. For application and transitional provisions, see note under Div 155 heading. S 357-55 amended by No 12 of 2012, s 3 and Sch 6 item 246, by substituting “*Medicare levy” for “Medicare levy” in para (b), applicable to income years starting on or after 1 July 2008. S 357-55 amended by No 74 of 2010, s 3 and Sch 2 items 24 to 26, by inserting paras (fb) and (fc), inserting “, levies and duties” after “taxes” in para (g) and inserting paras (j) and (k) at the end, effective 1 July 2010. For transitional provision, see history note under s 105-60. S 357-55 amended by No 78 of 2006, s 3 and Sch 4 item 37, by inserting para (fa), applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006. S 357-55 amended by No 73 of 2006, s 3 and Sch 5 item 50, by inserting para (i), effective 1 July 2006. S 357-55 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-60 When rulings are binding on the Commissioner (1) Subject to subsection (5), a ruling binds the Commissioner in relation to you (whether or not you are aware of the ruling) if: (a) the ruling applies to you; and (b) you rely on the ruling by acting (or omitting to act) in accordance with the ruling. Example 1: A public ruling is expressed to apply to a class of entities in relation to a particular scheme. Tim is a member of that class of entities and he is one of a number of taxpayers who enter into that scheme. The ruling applies to Tim. Tim relies on the ruling by lodging an income tax return that is in accordance with the ruling. Under the ruling, Tim’s deductions in relation to the scheme are worked out to be a particular amount. Because Tim has relied on the ruling, the Commissioner must use that amount in making Tim’s assessment (unless Tim stops relying on the ruling or the law is more favourable to him: see sections 357-65 and 357-70).

Example 2: Cecelia applies for, and obtains, a private ruling that, when she makes a payment in specified circumstances, she would not have to withhold an amount under a relevant provision. Cecelia makes the payment in the circumstances specified in the ruling, so the ruling

applies to her. Cecelia relies on the ruling by not withholding an amount from the payment. The Commissioner must not apply the provision in relation to Cecelia in a way that is inconsistent with the ruling (unless Cecelia stops relying on the ruling or the law is more favourable to her: see sections 357-65 and 357-70).

Example 3: Cathie obtains a private ruling that a type of supply she makes is GST-free. She relies on the ruling by: (a) giving her customers invoices that show no GST payable on the supplies; and (b) lodging her GST return on the basis that the supplies are GST-free. The Commissioner must administer the GST law in relation to Cathie on the basis that the supplies to which the ruling relates are GST-free. This does not apply if Cathie stops relying on the ruling, such as by issuing tax invoices that show GST payable on the supplies: see paragraph (1)(b).

Note 1: A ruling about the amount of tax payable that binds the Commissioner provides protection in relation to that amount. There is no shortfall interest charge or tax shortfall penalty payable in respect of that amount as there can be no shortfall in tax payable. Note 2: A ruling about the operation of a provision would stop applying to you if the provision is repealed, or is amended to have a different effect. However, if the provision is re-enacted and expresses the same ideas as the old provision, the ruling would still apply: see section 357-85. History S 357-60(1) amended by No 74 of 2010, s 3 and Sch 2 items 27 and 28, by substituting “Subject to subsection (5), a ruling binds” for “A ruling binds” and inserting example 3, effective 1 July 2010. For transitional provision, see history note under s 105-60.

(2) You may rely on the ruling at any time unless prevented from doing so by a time limit imposed by a *taxation law. It is not necessary to do so at the first opportunity.

GST rulings (3) The *GST payable on a *supply or importation is the amount worked out in accordance with a ruling (if any) that: (a) relates to the GST payable on the supply or importation; and (b) binds the Commissioner in relation to the supplier or importer. Note: The ruling will stop affecting the GST payable if the supplier or importer stops relying on the ruling: see paragraph (1)(b). History S 357-60(3) inserted by No 74 of 2010, s 3 and Sch 2 item 29, effective 1 July 2010. For transitional provision, see history note under s 10560.

(4) Subsection (3) does not apply for the purposes of an objection to the ruling under section 359-60. History S 357-60(4) inserted by No 74 of 2010, s 3 and Sch 2 item 29, effective 1 July 2010. For transitional provision, see history note under s 10560.

Indirect tax rulings (5) An *indirect tax or excise ruling (except to the extent that the ruling relates to an *excise law) binds the Commissioner in relation to: (a) an entity (the representative entity) that is: (i) the *representative member of a *GST group; or

(ii) the *joint venture operator of a *GST joint venture; or (iii) the *representative of an *incapacitated entity; and (b) an entity (the member entity) that is: (i) a *member of the GST group; or (ii) a *participant in the GST joint venture; or (iii) the incapacitated entity; if, and only if, both the representative entity and the member entity rely on the ruling by acting (or omitting to act) in accordance with the ruling. History S 357-60(5) inserted by No 74 of 2010, s 3 and Sch 2 item 29, effective 1 July 2010. For transitional provision, see history note under s 10560.

(6) Subsection (5) applies if: (a) the ruling applies to the member entity; and (b) the ruling relates to what would be: (i) a liability of the member entity to *indirect tax; or (ii) an entitlement of the member entity to a credit (other than a *fuel tax credit) under an *indirect tax law; or (iii) an *increasing adjustment, a *decreasing adjustment, or a luxury car tax adjustment (within the meaning of the *Luxury Car Tax Act), that the member entity has; if the rules in the indirect tax law relating to *GST groups, *GST joint ventures or *incapacitated entities did not apply; and (c) because of those rules: (i) if that indirect tax were payable, it would be payable by the representative entity; or (ii) if there was an entitlement to that credit, it would be an entitlement of the representative entity; or (iii) if any entity had that adjustment, it would be an adjustment that the representative entity had. History S 357-60(6) inserted by No 74 of 2010, s 3 and Sch 2 item 29, effective 1 July 2010. For transitional provision, see history note under s 10560. S 357-60 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-65 Stopping relying on a ruling (1) You can stop relying on a ruling. You do this by acting (or omitting to act) in a way that is not in accordance with the ruling. Note: There is no penalty for a shortfall resulting from failing to follow a ruling. However, there are penalties for shortfalls resulting from failing to take reasonable care, and from taking a position about a large income tax item that is not reasonably arguable: see Division 284.

(2) You may stop relying on a ruling at any time unless prevented from doing so by a time limit imposed by a *taxation law. (3) Having stopped relying on a ruling, you may rely on the ruling again unless prevented from doing so by a time limit imposed by a *taxation law. History

S 357-65 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-70 Commissioner may apply the law if more favourable than the ruling (1) The Commissioner may apply a relevant provision to you in the way it would apply if you had not relied on a ruling if: (a) doing so would produce a more favourable result for you; and (b) the Commissioner is not prevented from doing so by a time limit imposed by a *taxation law. (2) The Commissioner does not have a duty to consider whether to apply subsection (1) to you, whether he or she is requested to do so by you or by any other entity. History S 357-70 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-75 Inconsistent rulings (1) The rules in this table have effect if: (a) a ruling and a later ruling both apply to you; and (b) the 2 rulings are inconsistent. However, the rules in the table only apply to the extent of the inconsistency, and do not apply to *indirect tax or excise rulings. Inconsistent rulings (other than indirect tax or excise rulings) Item

If the earlier ruling is:

And the later inconsistent ruling is:

The result is:

1

A *public ruling

Any ruling

You may rely on either ruling.

2

A *private ruling or an A private ruling or an *oral ruling oral ruling

If you informed the Commissioner about the existence of the earlier ruling when you applied for the later ruling, the earlier ruling is taken not to have been made. Otherwise, the later ruling is taken not to have been made.

3

A *private ruling or an A *public ruling *oral ruling

The earlier ruling is taken not to have been made if, when the later ruling is made: (a) the income year or other period to which the rulings relate has not begun; and (b) the *scheme to which the rulings relate has not begun to be carried out. Otherwise, you may rely on either ruling.

History S 357-75(1) amended by No 74 of 2010, s 3 and Sch 2 items 30 and 31, by inserting “, and do not apply to *indirect tax or excise rulings” after “inconsistency” and inserting “(other than indirect tax or excise rulings)” at the end of the table heading, effective 1 July 2010. For transitional provision, see history note under s 105-60.

(1A) If:

(a) 2 inconsistent *indirect tax or excise rulings apply to you; and (b) the rulings are both *public rulings; then, to the extent of the inconsistency, you may rely on either of the rulings. History S 357-75(1A) inserted by No 74 of 2010, s 3 and Sch 2 item 32, effective 1 July 2010. For transitional provision, see history note under s 105-60.

(1B) If: (a) 2 inconsistent *indirect tax or excise rulings apply to you; and (b) at least one of the rulings is not a *public ruling; then, to the extent of the inconsistency: (c) the later ruling is taken to apply from the later of: (i) the time it is made; and (ii) the time (if any) specified in the ruling as being the time from which it begins to apply; and (d) the earlier ruling is taken to cease to apply at that later time. History S 357-75(1B) inserted by No 74 of 2010, s 3 and Sch 2 item 32, effective 1 July 2010. For transitional provision, see history note under s 105-60.

(2) If 3 or more rulings apply to you and the rulings are inconsistent, apply the rules in this section to each combination of 2 rulings in the order in which they were made. History S 357-75(2) amended by No 74 of 2010, s 3 and Sch 2 item 33, by substituting “this section” for “the table”, effective 1 July 2010. For transitional provision, see history note under s 105-60. S 357-75 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-80 Contracts for schemes 357-80 For the purposes of this Part, if a contract requiring a *scheme has been entered into, the scheme is taken to have begun to be carried out. History S 357-80 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-85 Effect on ruling if relevant provision re-enacted 357-85 If: (a) the Commissioner makes a ruling about a relevant provision (the old provision); and (b) that provision is re-enacted or remade (with or without modifications, and whether or not the old provision is repealed); the ruling is taken also to be a ruling about that provision as re-enacted or remade (the new provision), but only so far as the new provision expresses the same ideas as the old provision. Note 1: Section 357-55 specifies the relevant provisions. Note 2:

Ideas in taxation provisions are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901 and section 1-3 of the Income Tax Assessment Act 1997. History S 357-85 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-90 Validity of ruling not affected by formal defect 357-90 The validity of a ruling is not affected merely because a provision of this Part relating to the form of the ruling or the procedure for making it has not been complied with. History S 357-90 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Common rules for public and private rulings 357-95 Electronic communications 357-95 A communication between the Commissioner and another entity made for the purposes of a *public ruling or *private ruling may be made electronically. History S 357-95 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-100 Evidence 357-100 The production of: (a) a *public ruling or *private ruling; or (b) a document signed by the Commissioner, a *Second Commissioner or a *Deputy Commissioner, purporting to be a copy of the ruling or of a notice of withdrawal of a public ruling; is conclusive evidence of the proper making of the ruling, or of the withdrawal of the public ruling. History S 357-100 amended by No 39 of 2012, s 3 and Sch 4 item 24, by substituting “*Second Commissioner or a *Deputy Commissioner” for “Second Commissioner or a Deputy Commissioner” in para (b), effective 15 April 2012. S 357-100 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Common rules for private and oral rulings 357-105 Further information must be sought (1) If the Commissioner considers that further information is required to make a *private ruling or an *oral ruling, the Commissioner must request the applicant to give that information to him or her. Note: The Commissioner should make a private ruling within 60 days. However, if the Commissioner requests further information under this section, that period is extended: see subsection 359-50(2).

(2) The Commissioner may decline to make the ruling if the applicant does not give the information to the Commissioner within a reasonable time. Note:

The Commissioner must give the applicant written reasons for declining to make a private ruling: see section 359-35. History S 357-105 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-110 Assumptions in making private or oral ruling (1) If the Commissioner considers that the correctness of a *private ruling or an *oral ruling would depend on which assumptions were made about a future event or other matter, the Commissioner may: (a) decline to make the ruling; or (b) make such of the assumptions as the Commissioner considers to be most appropriate. (2) Before making the ruling, the Commissioner must: (a) tell the applicant which assumptions (if any) the Commissioner proposes to make; and (b) give the applicant a reasonable opportunity to respond. Note: The Commissioner should make a private ruling within 60 days. However, if the Commissioner tells the applicant about assumptions the Commissioner proposes to make under this section, that period is extended: see subsection 359-50(2). History S 357-110 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-115 Additional information provided by applicant 357-115 In considering an application for a *private ruling or an *oral ruling, the Commissioner may take into account additional information provided by the applicant after the application was made (whether in response to a request under section 357-105 or otherwise). History S 357-115 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-120 Commissioner may take into account information from third parties 357-120 In making a *private ruling or an *oral ruling, the Commissioner may take into account any relevant information provided by an entity other than the applicant (whenever it was provided) if the Commissioner: (a) tells the applicant what that information is and that the Commissioner intends to take the information into account; and (b) gives the applicant a reasonable opportunity to respond before making the ruling. Note: The Commissioner should make a private ruling within 60 days. However, if the Commissioner tells the applicant about third party information under this section, that period is extended: see subsection 359-50(2). History S 357-120 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

357-125 Applications and objections not to affect obligations and powers 357-125 The fact that you have applied for a *private ruling or an *oral ruling, or have made an objection

against a private ruling, does not affect: (a) your obligation to lodge a return or do anything else; or (b) the Commissioner’s power to make or amend an assessment or do anything else. History S 357-125 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Division 358 — Public rulings History Div 357 to Div 361 substituted for Div 360 by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions and former wording of Div 360, see note under Div 357 heading.

Guide to Division 358 358-1 What this Division is about A public ruling is an expression of the Commissioner’s opinion of the way in which a relevant provision applies, or would apply, to entities generally or a class of entities. The Commissioner must publish the ruling. A public ruling may be withdrawn.

Note: Division 357 has some rules that relate to rulings generally. History S 358-1 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Table of sections   Making public rulings 358-5 What is a public ruling? 358-10 Application of public rulings 358-15 When a public ruling ceases to apply   Withdrawing public rulings 358-20 Withdrawing public rulings

Making public rulings 358-5 What is a public ruling? (1) The Commissioner may make a written ruling on the way in which the Commissioner considers a relevant provision applies or would apply to: (a) entities generally or a class of entities; or (b) entities generally, or a class of entities, in relation to a class of *schemes; or

(c) entities generally, or a class of entities, in relation to a particular scheme. Note: Section 357-55 specifies the relevant provisions.

(2) Such a ruling may cover any matter involved in the application of the provision. (3) Such a ruling is a public ruling if it: (a) is published; and (b) states that it is a public ruling. (4) The Commissioner must publish notice of the making of a *public ruling in the Gazette. Note: The validity of a ruling is not affected merely because a provision of this Part relating to the form of the ruling or the procedure for making it has not been complied with: see section 357-90. History S 358-5 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

358-10 Application of public rulings (1) A *public ruling applies from the time it is published or from such earlier or later time as is specified in the ruling. (2) A *public ruling, other than an *indirect tax or excise ruling, that relates to a *scheme does not apply to you if the scheme has begun to be carried out when the ruling is published and: (a) the ruling changes the Commissioner’s general administrative practice; and (b) the ruling is less favourable to you than the practice. History S 358-10(2) amended by No 74 of 2010, s 3 and Sch 2 item 34, by inserting “, other than an *indirect tax or excise ruling,” after “*public ruling”, effective 1 July 2010. For transitional provision, see history note under s 105-60. S 358-10 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

358-15 When a public ruling ceases to apply (1) A *public ruling may specify the time at which it ceases to apply. (2) If a *public ruling does not do this, it applies until it is withdrawn. History S 358-15 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Withdrawing public rulings 358-20 Withdrawing public rulings (1) The Commissioner may withdraw a *public ruling, either wholly or to an extent, by publishing notice of the withdrawal. (2) The withdrawal takes effect from the time specified in the notice. That time must not be before the time the notice is published. (3) To the extent that a *public ruling, other than an *indirect tax or excise ruling, is withdrawn, it continues to apply to *schemes to which it applied that had begun to be carried out before the withdrawal but does

not apply to schemes that begin to be carried out after the withdrawal. Note: A scheme is taken to have begun to be carried out if a contract requiring the scheme has been entered into: see section 357-80. History S 358-20(3) amended by No 74 of 2010, s 3 and Sch 2 item 34, by inserting “, other than an *indirect tax or excise ruling,” after “*public ruling”, effective 1 July 2010. For transitional provision, see history note under s 105-60.

(4) The Commissioner must publish notice of the withdrawal of a *public ruling in the Gazette. History S 358-20 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Division 359 — Private rulings History Div 357 to 361 substituted for Div 360 by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions and former wording of Div 360, see note under Div 357 heading.

Guide to Division 359 359-1 What this Division is about

A private ruling is an expression of the Commissioner’s opinion of the way in which a relevant provision applies, or would apply, to you in relation to a specified scheme. Private rulings are usually made on application by you, your agent or your legal personal representative. The Commissioner must make the ruling applied for, except in certain cases. If you are entitled to receive a ruling, you can object if the Commissioner takes too long to make it. The Commissioner must record the ruling in writing and give a copy of it to you. The ruling must include certain details. If you are dissatisfied with the ruling, you may object to it.

Note: Division 357 has some common rules that affect private rulings. History S 359-1 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Table of sections   Private rulings 359-5 Private rulings 359-10 Applying for a private ruling 359-15 Private rulings to be given to applicants 359-20 Private rulings must contain certain details 359-25 Time of application of private rulings 359-30 Ruling for trustee of a trust 359-35 Dealing with applications

359-40 Valuations 359-45 Related rulings 359-50 Delays in making private rulings 359-55 Revised private rulings 359-60 Objections, reviews and appeals relating to private rulings 359-65 Commissioner may consider new information on objection 359-70 Successful objection decision alters ruling

Private rulings 359-5 Private rulings (1) The Commissioner may, on application, make a written ruling on the way in which the Commissioner considers a relevant provision applies or would apply to you in relation to a specified *scheme. Such a ruling is called a private ruling. Note: Section 357-55 specifies the relevant provisions.

(2) A *private ruling may cover any matter involved in the application of the provision. History S 359-5 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-10 Applying for a private ruling (1) You, your *agent or your *legal personal representative may apply to the Commissioner for a *private ruling. (2) An application for a *private ruling must be made in the *approved form. (3) You, your *agent or your *legal personal representative may withdraw the application at any time before the ruling is made. The Commissioner must confirm the withdrawal in writing.

History S 359-10 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-15 Private rulings to be given to applicants 359-15 The Commissioner makes a *private ruling by recording the ruling in writing and giving a copy of it to the applicant. The copy may be given electronically. History S 359-15 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-20 Private rulings must contain certain details (1) A *private ruling must state that it is a private ruling. (2) A *private ruling must identify the entity to whom it applies and specify the relevant *scheme and the relevant provision to which it relates. Note 1: The Commissioner must tell the applicant which assumptions the Commissioner made in making the ruling: see section 357-110. Note 2: Section 357-55 specifies the relevant provisions. History S 359-20 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-25 Time of application of private rulings (1) A *private ruling may specify the time from which it begins to apply and the time at which it ceases to apply. (2) The specified start time, or end time, may be before, when, or after the *private ruling is made and may be determined by reference to a specified event. (3) A *private ruling that does not specify a start time applies from the time when it is made. (4) A *private ruling, other than an *indirect tax or excise ruling, that does not specify an end time ceases to apply at the end of the income year or other accounting period in which it started to apply. Note: A private ruling that: (a) is an indirect tax or excise ruling; and (b) does not specify an end time; continues to apply until it is overridden by a later indirect tax or excise ruling: see subsection 357-75(1B). History S 359-25(4) amended by No 74 of 2010, s 3 and Sch 2 items 35 and 36, by inserting “, other than an *indirect tax or excise ruling,” after “*private ruling” and inserting the note at the end, effective 1 July 2010. For transitional provision, see history note under s 105-60. S 359-25 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-30 Ruling for trustee of a trust 359-30 A *private ruling given to or for the trustee of a trust and relating to the affairs of the trust also

applies to: (a) if the ruling is not an *indirect tax or excise ruling — the beneficiaries of the trust; and (b) in any case — another trustee who is appointed to replace a trustee. History S 359-30 amended by No 74 of 2010, s 3 and Sch 2 items 37 and 38, by inserting “if the ruling is not an *indirect tax or excise ruling — ” before “the beneficiaries” in para (a) and inserting “in any case — ” before “another trustee” in para (b), effective 1 July 2010. For transitional provision, see history note under s 105-60. S 359-30 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-35 Dealing with applications (1) The Commissioner must comply with an application for a *private ruling and make the ruling. However, this obligation is subject to subsections (2) and (3). (2) The Commissioner may decline to make a *private ruling if: (a) the Commissioner considers that making the ruling would prejudice or unduly restrict the administration of a *taxation law; or (b) the matter sought to be ruled on is already being, or has been, considered by the Commissioner for you. (3) The Commissioner may also decline to make a *private ruling if the matter sought to be ruled on is how the Commissioner would exercise a power under a relevant provision and the Commissioner has decided or decides whether or not to exercise the power. Example: Michael applies for a private ruling on the way in which the Commissioner might exercise the Commissioner’s discretion under section 255-10 (deferring the payment time). Rather than make the ruling, the Commissioner decides to defer the time at which an amount would otherwise be payable by Michael.

Note: The Commissioner may also decline to make a private ruling if: (a) the Commissioner has requested the applicant to give further information under section 357-105 and the applicant has not given it to the Commissioner within a reasonable time; or (b) the Commissioner considers that the correctness of a private ruling would depend on which assumptions were made about a future event or other matter (see section 357-110).

(4) The Commissioner must give the applicant written reasons for declining to make a *private ruling. History S 359-35 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-40 Valuations (1) If making a *private ruling would require determining the value of any thing, the Commissioner may: (a) refer the valuation to a valuer; or (b) refer a valuation provided by the applicant to a valuer for review. Note: The Commissioner may request further information: see section 357-105.

(2) If the Commissioner refers the valuation to a valuer, the Commissioner must tell the applicant that he or she has done so.

(3) When the valuer has completed its work in relation to the valuation, the Commissioner must tell the applicant that it has done so. Note: The Commissioner should make a private ruling within 60 days. However, if the Commissioner refers a valuation to a valuer under this section, that period is extended: see subsection 359-50(2).

(4) The Commissioner may charge the applicant an amount in accordance with the regulations for the valuer making or reviewing the valuation. (5) This section does not apply to a valuation of a gift or contribution for the purposes of Division 30 of the Income Tax Assessment Act 1997. History S 359-40 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-45 Related rulings 359-45 If the Commissioner is making a *private ruling (the first ruling) you sought on the way in which, in the Commissioner’s opinion, a relevant provision applies or would apply to you, the Commissioner may: (a) make the first ruling a ruling on the way in which another relevant provision applies or would apply to you; or (b) make an additional private ruling on the way in which: (i) another relevant provision applies or would apply; or (ii) a relevant provision applies or would apply to you in relation to a *scheme related to the scheme to which the first ruling applies. Note: Section 357-55 specifies the relevant provisions. History S 359-45 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-50 Delays in making private rulings (1) The applicant for a *private ruling may give the Commissioner a written notice requiring him or her to make the ruling if, at the end of 60 days after the application was made, the Commissioner has neither: (a) made the ruling; nor (b) told the applicant that the Commissioner has declined to make the ruling. (2) The 60 day period mentioned in subsection (1) is extended in a circumstance applicable under the table by the extension period applicable to that circumstance. If 2 or more circumstances are applicable, ignore any overlap between the periods of extension. Extending the 60 day period Item

If the Commissioner, during the 60 day period:

The 60 day period is extended by the number of days in this period:

1

requests further information under section 357-105

the period starting on the day the information was requested and ending on the day it is received by the Commissioner

2

tells the applicant about assumptions the Commissioner proposes to make under section

the period starting on the day the Commissioner tells the applicant and ending on the day on which the Commissioner receives the applicant’s

357-110

response about the assumptions

3

tells the applicant about information provided by a third party that the Commissioner proposes to take into account under section 357-120

the period starting on the day the Commissioner tells the applicant and ending on the day on which the Commissioner receives the applicant’s response about the information

4

refers a valuation to a valuer under the period starting on the day the Commissioner section 359-40 tells the applicant about the referral and ending on the day on which the Commissioner tells the applicant that the valuer has completed its work in relation to the valuation

(3) The applicant may object, in the manner set out in Part IVC, against the Commissioner’s failure to make the ruling if the Commissioner: (a) does not make the ruling within 30 days of the notice under subsection (1) being given; and (b) has not otherwise declined to make the ruling by the end of that period. (4) The applicant must lodge with the objection a draft *private ruling. History S 359-50 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-55 Revised private rulings (1) The Commissioner may make a revised *private ruling that applies to you if: (a) the Commissioner had previously made a private ruling that applies to you; and (b) if the ruling is not an *indirect tax or excise ruling — when the Commissioner makes the revised private ruling: (i) the *scheme to which the earlier ruling relates has not begun to be carried out; and (ii) if the earlier ruling relates to an income year or other accounting period — that year or period has not begun. Note: Your private ruling may be affected by a later inconsistent ruling: see section 357-75. History S 359-55(1) amended by No 74 of 2010, s 3 and Sch 2 items 39 and 40, by inserting “if the ruling is not an *indirect tax or excise ruling — ” before “when” in para (b) and omitting “public” after “later inconsistent” in the note, effective 1 July 2010. For transitional provision, see history note under s 105-60.

(2) The Commissioner must give you a copy of the revised *private ruling. The copy may be given electronically. (3) The Commissioner may make the revised *private ruling whether or not there is an application for the revised ruling. History S 359-55(3) amended by No 74 of 2010, s 3 and Sch 2 item 41, by omitting “in the circumstances mentioned in paragraph (1)(b)” after “revised *private ruling”, effective 1 July 2010. For transitional provision, see history note under s 105-60.

(4) When the revised *private ruling is made, the ruling in its initial form stops applying to you. (5) However, if:

(a) the *private ruling is an *indirect tax or excise ruling; and (b) the revised private ruling specifies the time from which the revision begins to apply (being a time after the time the revision is made); the ruling in its initial form stops applying to you at the time so specified. History S 359-55(5) inserted by No 74 of 2010, s 3 and Sch 2 item 42, effective 1 July 2010. For transitional provision, see history note under s 10560. S 359-55 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-60 Objections, reviews and appeals relating to private rulings (1) You may object against a *private ruling that applies to you in the manner set out in Part IVC if you are dissatisfied with it. (2) The ruling is taken to be a taxation decision (within the meaning of that Part). (3) However, you cannot object against a *private ruling if: (a) there is an assessment for you for the income year or other accounting period to which the ruling relates; or (b) the ruling relates to *withholding tax or *mining withholding tax that has become due and payable; or (c) all of the following subparagraphs apply: (i) the ruling relates to *excise duty, or another amount, payable in relation to the goods under an *excise law; (ii) the Commissioner has made a decision about the excise duty, or other amount, payable in relation to those goods; (iii) the decision is reviewable under an excise law. History S 359-60(3) amended by No 74 of 2010, s 3 and Sch 2 item 43, by inserting para (c) at the end, effective 1 July 2010. For transitional provision, see history note under s 105-60. S 359-60 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-65 Commissioner may consider new information on objection (1) In deciding whether to allow (wholly or in part), or to disallow, an objection under Part IVC against a *private ruling, the Commissioner may consider any additional information that the Commissioner did not consider when making the ruling. (2) For information you do not have, the Commissioner must tell you what the information is and give you a reasonable opportunity to respond before allowing or disallowing the objection. (3) However, if the Commissioner considers that the additional information is such that the *scheme to which the application related is materially different from the scheme to which the ruling relates: (a) the Commissioner must request the applicant to make an application for another *private ruling; and (b) the objection is taken not to have been made. History S 359-65 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

359-70 Successful objection decision alters ruling 359-70 A *private ruling has effect as altered by any objection decision (within the meaning of Part IVC) made by the Commissioner if: (a) the Commissioner made the decision allowing, wholly or in part, a taxation objection (within the meaning of that Part) against the ruling; and (b) the period in which an appeal against, or an application for the review of, the decision may be made has ended without such an appeal or application being made. Note: See sections 14ZZC and 14ZZN for the time limits. History S 359-70 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Division 360 — Oral rulings History Div 357 to 361 substituted for Div 360 by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions and former wording of Div 360, see note under Div 357 heading.

Guide to Division 360 360-1 What this Division is about An oral ruling is an expression of the Commissioner’s opinion of the way in which a relevant provision applies, or would apply, to you. Oral rulings are given an oral application by you or your legal personal representative. Oral rulings can only be given for individuals. The Commissioner must give the ruling unless he or she considers that the advice you are seeking relates to a business matter or a complex matter. The Commissioner must give the ruling orally and must give you a registration identifier for the ruling.

Note: Division 357 has some common rules that affect oral rulings. History S 360-1 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Table of sections   Oral rulings 360-5 Applying for and making of oral rulings 360-10 Withdrawing an application for an oral ruling 360-15 Commissioner determinations

Oral rulings 360-5 Applying for and making of oral rulings

Applying for oral rulings (1) If you are an individual, you or your *legal personal representative may apply to the Commissioner for advice on the way in which the Commissioner considers a relevant provision applies or would apply to you in relation to a specified *scheme. Note: Section 357-55 specifies the relevant provisions. History S 360-5(1) amended by No 96 of 2014, s 3 and Sch 1 item 98, by omitting “(other than a provision about *MRRT)” after “a relevant provision”, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 360-5(1) amended by No 14 of 2012, s 3 and Sch 1 item 33, by inserting “(other than a provision about *MRRT)” after “relevant provision”, effective 1 July 2012. For application and transitional provisions, see note under Div 155 heading.

(2) An application under this section must be made orally and in the manner determined under section 360-15. (2A) You or your *legal personal representative must not apply for advice under this section in relation to: (a) an *indirect tax law (other than the *fuel tax law); or (b) an *excise law. History S 360-5(2A) inserted by No 74 of 2010, s 3 and Sch 2 item 45, effective 1 July 2010. For transitional provision, see history note under s 10560.

Making of oral rulings (3) The Commissioner must give you or your *legal personal representative that advice unless: (a) the Commissioner considers that the advice sought relates to a *business matter or a complex matter; or (b) the matter sought to be ruled on is already being, or has been, considered by the Commissioner for you. That advice is an oral ruling. Note: The Commissioner may also decline to make an oral ruling if: (a) the Commissioner has requested you to give further information under section 357-105 and you have not given it to the Commissioner; or (b) the Commissioner considers that the correctness of an oral ruling would depend on which assumptions were made about a future event or other matter (see section 357-110).

(4) The Commissioner must give that advice orally and in the manner determined under section 360-15. That advice must include a registration identifier for the ruling. Note: The Commissioner must tell you which assumptions the Commissioner made in making the ruling: see section 357-110.

(5) You are not entitled to receive a written record of that advice. Note: However, you may be able to apply for a private ruling on the matter under Division 359. History S 360-5 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

360-10 Withdrawing an application for an oral ruling

(1) You or your *legal personal representative may withdraw an application under section 360-5 before the Commissioner makes the *oral ruling. (2) The withdrawal must be done orally and in the manner determined under section 360-15. History S 360-10 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

360-15 Commissioner determinations 360-15 The Commissioner must, by writing, determine: (a) the manner in which oral applications are to be made under section 360-5 or are to be withdrawn; and (b) the manner in which the Commissioner is to give oral advice under that section. History S 360-15 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Division 361 — Non-ruling advice and general administrative practice History Div 357 to 361 substituted for Div 360 by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions and former wording of Div 360, see note under Div 357 heading.

Table of sections 361-5 Non-ruling advice and general administrative practice

361-5 Non-ruling advice and general administrative practice (1) You are not liable to pay the *general interest charge or the *shortfall interest charge under a relevant provision to the extent that the charge would relate to a *shortfall amount or a *scheme shortfall amount that was caused by: (a) you reasonably relying in good faith on: (i) advice (other than a ruling) given to you or your *agent by the Commissioner; or (ii) a statement in a publication approved in writing by the Commissioner; unless the advice, or the statement or publication, is labelled as non-binding; or (b) you reasonably relying in good faith on the Commissioner’s general administrative practice. Note: Section 357-55 specifies the relevant provisions. History S 361-5(1) amended by No 56 of 2010, s 3 and Sch 6 items 95 and 96, by omitting “1” in note 1 and repealing note 2, applicable in relation to things done on or after 4 June 2010. Note 2 formerly read: Note 2: Section 284-215 also provides protection from administrative penalties for similar reliance on advice, statements or general administrative practice.

(2) However, subsection (1) does not apply to any *general interest charge accruing more than 21 days after the Commissioner notifies you of the correct position.

(3) (Repealed by No 56 of 2010) History S 361-5(3) repealed by No 56 of 2010, s 3 and Sch 6 item 97, applicable in relation to things done on or after 4 June 2010. S 361-5(3) formerly read: (3) Ignore the operation of section 284-215 in applying subsection (1). S 361-5 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

Division 362 — Rulings by Innovation and Science Australia that activities are not ineligible activities History Div 362 heading amended by No 63 of 2016, s 3 and Sch 1 item 48(d), by substituting “Innovation and Science Australia” for “Innovation Australia”, effective 20 October 2016. Div 362 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

Guide to Division 362 362-1 What this Division is about

Innovation and Science Australia may make public rulings and private rulings expressing its view on whether activities are not ineligible activities for the purposes of applying capital gains tax provisions to venture capital investments.

Note: An entity’s involvement in ineligible activities can affect whether an investment is an eligible venture capital investment for the purpose of accessing a capital gains tax exemption under Subdivision 118-F of the Income Tax Assessment Act 1997. History S 362-1 amended by No 63 of 2016, s 3 and Sch 1 item 48(c), by substituting “Innovation and Science Australia” for “Innovation Australia”, effective 20 October 2016. S 362-1 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

Table of sections   Public rulings by Innovation and Science Australia 362-5  Innovation and Science Australia may make public rulings on a specified class of activities 362-10 Application of public rulings 362-15 When a public ruling ceases to apply 362-20 Withdrawing public rulings   Private rulings by Innovation and Science Australia 362-25 Innovation and Science Australia may make private rulings on a specified activity 362-30 Applying for a private ruling 362-35 Innovation and Science Australia must give notice of its decision 362-40 Private rulings must contain certain details 362-45 Application of private rulings

362-50 Delays in making private rulings 362-55 When a private ruling ceases to apply 362-60 Withdrawing private rulings   General provisions 362-65 When rulings are binding on the Commissioner and Innovation and Science Australia 362-70 Application of common rules under Subdivision 357-B 362-75 Application of Divisions 358 and 359

Public rulings by Innovation and Science Australia 362-5 Innovation and Science Australia may make public rulings on a specified class of activities (1) *Innovation and Science Australia may make a ruling that Innovation and Science Australia considers that activities included in a specified class of activities: (a) are not ineligible activities for the purposes of subsections 118-425(13) and 118-427(14) of the Income Tax Assessment Act 1997; or (b) in specified circumstances, are not such ineligible activities; if Innovation and Science Australia is satisfied that the activities included in that class are not such ineligible activities, or are not in those circumstances such ineligible activities, as the case requires. Note: An activity will not be an ineligible activity for the purposes of subsections 118-425(13) and 118-427(14) of the Income Tax Assessment Act 1997 if, for example, it is covered by subsections 118-425(13A) and 118-427(14A) of that Act. History S 362-5(1) amended by No 124 of 2018, s 3 and Sch 3 item 4, by inserting the note at the end of the subsection, effective 1 January 2019 and applicable in relation to investments made on or after 1 July 2018. S 362-5(1) amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting “*Innovation and Science Australia” for “*Innovation Australia” and “Innovation and Science Australia” for “Innovation Australia” (wherever occurring), effective 20 October 2016.

(2) Such a ruling is a public ruling if it: (a) is published; and (b) states that it is a public ruling. (3) *Innovation and Science Australia must publish notice of the making of a *public ruling in the Gazette. Note: The validity of a ruling is not affected merely because a provision of this Part relating to the form of the ruling or the procedure for making it has not been complied with: see section 357-90. History S 362-5(3) amended by No 63 of 2016, s 3 and Sch 1 item 48(a), by substituting “*Innovation and Science Australia” for “*Innovation Australia”, effective 20 October 2016. History S 362-5 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-10 Application of public rulings 362-10 A *public ruling under this Division applies from the time it is published or from such earlier or later time as is specified in the ruling.

History S 362-10 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-15 When a public ruling ceases to apply (1) A *public ruling under this Division may specify the time at which it ceases to apply. (2) If a *public ruling under this Division does not do this, it applies until it is withdrawn. History S 362-15 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-20 Withdrawing public rulings (1) *Innovation and Science Australia must withdraw a *public ruling made under this Division, by publishing notice of the withdrawal, if: (a) it is no longer satisfied of the matter about which it was required to be satisfied under subsection 362-5(1); or (b) the ruling is inconsistent with a decision of a court. History S 362-20(1) amended by No 63 of 2016, s 3 and Sch 1 item 48(a), by substituting “*Innovation and Science Australia” for “*Innovation Australia”, effective 20 October 2016.

(2) The withdrawal takes effect from the time specified in the notice. That time must not be before the time the notice is published. (3) *Innovation and Science Australia must publish notice of the withdrawal of the ruling in the Gazette. History S 362-20(3) amended by No 63 of 2016, s 3 and Sch 1 item 48(a), by substituting “*Innovation and Science Australia” for “*Innovation Australia”, effective 20 October 2016. History S 362-20 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

Private rulings by Innovation and Science Australia 362-25 Innovation and Science Australia may make private rulings on a specified activity 362-25(1) *Innovation and Science Australia may, on application, make a ruling that Innovation and Science Australia considers that a specified activity: (a) is not an ineligible activity for the purposes of subsections 118-425(13) and 118-427(14) of the Income Tax Assessment Act 1997; or (b) in specified circumstances, is not such an ineligible activity; if Innovation and Science Australia is satisfied that the activity is not such an ineligible activity, or is not in those circumstances such an ineligible activity, as the case requires. Note: An activity will not be an ineligible activity for the purposes of subsections 118-425(13) and 118-427(14) of the Income Tax Assessment Act 1997 if, for example, it is covered by subsections 118-425(13A) and 118-427(14A) of that Act. History

S 362-25(1) amended by No 124 of 2018, s 3 and Sch 3 item 4, by inserting the note at the end of the subsection, effective 1 January 2019 and applicable in relation to investments made on or after 1 July 2018. S 362-25(1) amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting “*Innovation and Science Australia” for “*Innovation Australia” and “Innovation and Science Australia” for “Innovation Australia” (wherever occurring), effective 20 October 2016.

362-25(2) Such a ruling is a private ruling. Note: Decisions making such a ruling, and decisions refusing to make such a ruling, are reviewable under Part 5 of the Venture Capital Act 2002.

362-25(3) In considering whether to make a *private ruling under this Division, *Innovation and Science Australia must apply any principles made under subsection (4). History S 362-25(3) amended by No 63 of 2016, s 3 and Sch 1 item 48(a), by substituting “*Innovation and Science Australia” for “*Innovation Australia”, effective 20 October 2016.

362-25(4) *Innovation and Science Australia may, by legislative instrument, make principles about making *private rulings under this Division. History S 362-25(4) amended by No 63 of 2016, s 3 and Sch 1 item 48(a), by substituting “*Innovation and Science Australia” for “*Innovation Australia”, effective 20 October 2016.

362-25(5) A failure to comply with subsection (3) does not affect the validity of the ruling. History S 362-25 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-30 Applying for a private ruling 362-30 A *general partner of a *limited partnership registered as a *VCLP, an *ESVCLP or an *AFOF may, in the *form approved by *Innovation and Science Australia, apply to Innovation and Science Australia for a *private ruling under this Division. History S 362-30 amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting “*Innovation and Science Australia” for “*Innovation Australia” and “Innovation and Science Australia” for “Innovation Australia”, effective 20 October 2016. S 362-30 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-35 Innovation and Science Australia must give notice of its decision (1) If *Innovation and Science Australia makes a *private ruling under this Division, Innovation and Science Australia must notify the *general partner, and the Commissioner, as soon as practicable after the ruling is made. History S 362-35(1) amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting “*Innovation and Science Australia” for “*Innovation Australia” and “Innovation and Science Australia” for “Innovation Australia”, effective 20 October 2016.

(2) If *Innovation and Science Australia refuses to make a *private ruling under this Division, Innovation and Science Australia must: (a) notify the *general partner as soon as practicable after the refusal; and (b) provide reasons for the refusal.

History S 362-35(2) amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting “*Innovation and Science Australia” for “*Innovation Australia” and “Innovation and Science Australia” for “Innovation Australia”, effective 20 October 2016. History S 362-35 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-40 Private rulings must contain certain details (1) A *private ruling under this Division must state that it is a private ruling. (2) A *private ruling under this Division must identify the entity to whom it applies and specify the activity to which it relates. Note: Innovation and Science Australia must tell the applicant which assumptions Innovation and Science Australia made in making the ruling: see section 357-110. History S 362-40(2) amended by No 63 of 2016, s 3 and Sch 1 item 48(c), by substituting “Innovation and Science Australia” for “Innovation Australia” (wherever occurring) in the note, effective 20 October 2016. History S 362-40 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-45 Application of private rulings 362-45 A *private ruling under this Division applies from the time it is published or from such earlier or later time as is specified in the ruling. History S 362-45 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-50 Delays in making private rulings (1) The applicant for a *private ruling under this Division may give *Innovation and Science Australia a written notice requiring Innovation and Science Australia to make the ruling if, at the end of 60 days after the application was made, Innovation and Science Australia has neither: (a) made the ruling; nor (b) told the applicant that Innovation and Science Australia has refused to make the ruling. History S 362-50(1) amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting “*Innovation and Science Australia” for “*Innovation Australia” and “Innovation and Science Australia” for “Innovation Australia” (wherever occurring), effective 20 October 2016.

(2) The 60 day period mentioned in subsection (1) is extended in a circumstance applicable under the table by the extension period applicable to that circumstance. If 2 or more circumstances are applicable, ignore any overlap between the periods of extension. Extending the 60 day period Item

If *Innovation and Science Australia, during the 60 day period:

The 60 day period is extended by the number of days in this period:

1

requests further information under section 357-105 (as that section applies because of

the period starting on the day the information was requested and ending on the day it is

section 362-70)

received by *Innovation and Science Australia

2

tells the applicant about assumptions *Innovation and Science Australia proposes to make under section 357-110 (as that section applies because of section 362-70)

the period starting on the day *Innovation and Science Australia tells the applicant and ending on the day on which Innovation and Science Australia receives the applicant’s response about the assumptions

3

tells the applicant about information provided by a third party that *Innovation and Science Australia proposes to take into account under section 357-120 (as that section applies because of section 362-70)

the period starting on the day *Innovation and Science Australia tells the applicant and ending on the day on which Innovation and Science Australia receives the applicant’s response about the information

History S 362-50(2) amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting “*Innovation and Science Australia” for “*Innovation Australia” and “Innovation and Science Australia” for “Innovation Australia” (wherever occurring) in the table, effective 20 October 2016.

(3) If *Innovation and Science Australia: (a) does not make the ruling within 30 days of the notice under subsection (1) being given; and (b) has not otherwise declined to make the ruling by the end of that period; Innovation and Science Australia is taken to have refused to make the ruling at the end of that period. Note: Decisions refusing to make such a ruling are reviewable under Part 5 of the Venture Capital Act 2002. History S 362-50(3) amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting “*Innovation and Science Australia” for “*Innovation Australia” and “Innovation and Science Australia” for “Innovation Australia”, effective 20 October 2016. History S 362-50 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-55 When a private ruling ceases to apply (1) A *private ruling under this Division may specify the time at which it ceases to apply. (2) If a *private ruling under this Division does not do this, it applies until it is withdrawn. History S 362-55 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-60 Withdrawing private rulings (1) *Innovation and Science Australia must withdraw a *private ruling made under this Division if: (a) it is no longer satisfied of the matter about which it was required to be satisfied under subsection 362-25(1); or (b) the ruling is inconsistent with a decision of a court. History S 362-60(1) amended by No 63 of 2016, s 3 and Sch 1 item 48(a), by substituting “*Innovation and Science Australia” for “*Innovation Australia”, effective 20 October 2016.

(2) *Innovation and Science Australia must give notice of the withdrawal to a *general partner of the *limited partnership to which the ruling related. History S 362-60(2) amended by No 63 of 2016, s 3 and Sch 1 item 48(a), by substituting “*Innovation and Science Australia” for “*Innovation Australia”, effective 20 October 2016. History S 362-60 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

General provisions 362-65 When rulings are binding on the Commissioner and Innovation and Science Australia (1) A ruling under this Division binds the Commissioner and *Innovation and Science Australia in relation to an entity (whether or not the entity is aware of the ruling) if: (a) the ruling applies to the entity; and (b) the entity relies on the ruling by acting (or omitting to act) in accordance with the ruling. History S 362-65(1) amended by No 63 of 2016, s 3 and Sch 1 item 48(a), by substituting “*Innovation and Science Australia” for “*Innovation Australia”, effective 20 October 2016.

(2) If the ruling is withdrawn under this Division, it continues to bind the Commissioner and *Innovation and Science Australia in relation to the entity until the end of the income year following the income year in which it is withdrawn, but only to the extent that the ruling affected investments made before the withdrawal took effect. History S 362-65(2) amended by No 63 of 2016, s 3 and Sch 1 item 48(a), by substituting “*Innovation and Science Australia” for “*Innovation Australia”, effective 20 October 2016. History S 362-65 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-70 Application of common rules under Subdivision 357-B 362-70 Despite section 357-50: (a) section 357-60 does not apply in relation to a ruling under this Division; and (b) sections 357-70, 357-85 and 357-95 apply, in relation to a ruling under this Division, to *Innovation and Science Australia in the same way they apply to the Commissioner; and (c) section 357-100 applies: (i) in relation to a ruling under this Division as if a document referred to in paragraph 357-100(b) were required to be signed by a member of Innovation and Science Australia, and not by a person referred to in that paragraph; and (ii) in relation to a *private ruling under this Division in the same way it applies to a *public ruling; and (d) sections 357-105 to 357-125 apply in relation to a ruling under this Division as if references in those sections to the Commissioner were references to Innovation and Science Australia.

History S 362-70 amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting “*Innovation and Science Australia” for “*Innovation Australia” in para (b) and “Innovation and Science Australia” for “Innovation Australia” in para (c)(i) and (d), effective 20 October 2016. S 362-70 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

362-75 Application of Divisions 358 and 359 (1) Division 358 does not apply in relation to a *public ruling under this Division, or in relation to the making of such a ruling. (2) Division 359 does not apply in relation to a *private ruling under this Division, or in relation to the making of such a ruling. History S 362-75 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

Part 5-10 — Commissioner’s remedial power History Pt 5-10 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.

Division 370 — Commissioner’s remedial power History Div 370 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.

Table of Subdivisions Guide to Division 370 370-A Commissioner’s remedial power

Guide to Division 370 370-1 What this Division is about The Commissioner may determine a modification of the operation of a provision of a taxation law. The modification must not be inconsistent with the intended purpose or object of the provision. Furthermore: (a) the Commissioner must consider the modification to be reasonable; and (b) the Department, or the Finance Department, must advise that any impact of the modification on the Commonwealth budget would be negligible. Example: After a provision of a taxation law is enacted, it is found that, because of developments in the practices of businesses or the Commissioner, the provision imposes disproportionate compliance costs on taxpayers. The Commissioner might, under this Division, be able to modify the operation of the provision to give timely relief.

An entity must not apply a modification if it would produce a less favourable result for the entity. Note: The Commissioner must include in the Commissioner’s annual report under section 3B of this Act information about the exercise of his or her powers under this Division.

History S 370-1 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.

Subdivision 370-A — Commissioner’s remedial power History Subdiv 370-A inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017. No 15 of 2017, s 3 and Sch 1 item 4 contains the following provision: 4 Review of Subdivision 370-A in Schedule 1 to the Taxation Administration Act 1953 (1) During the 2 years starting on the third anniversary of the commencement of this item, the Minister may cause to be undertaken a review of the operation of Subdivision 370-A in Schedule 1 to the Taxation Administration Act 1953. (2) The persons undertaking the review must give to the Minister a written report of the review. (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the report is given to the Minister.

Table of sections

370-5

Commissioner’s remedial power

370-10 Intended purpose or object 370-15 Repeal of determinations 370-20 Commencement of determinations

370-5 Commissioner’s remedial power (1) The Commissioner may, by legislative instrument, determine a modification of the operation of a provision of a *taxation law if: (a) the modification is not inconsistent with the intended purpose or object of the provision; and (b) the Commissioner considers the modification to be reasonable, having regard to: (i) the intended purpose or object of the provision; and (ii) whether the cost of complying with the provision is disproportionate to that intended purpose or object; and (c) any of the following persons advises the Commissioner that any impact of the modification on the Commonwealth budget would be negligible: (i) the Secretary of the Department, or an APS employee in the Department who is authorised by the Secretary for the purposes of this paragraph; (ii) the *Finance Secretary, or an APS employee in the *Finance Department who is authorised by the Finance Secretary for the purposes of this paragraph. (2) If the Commissioner determines a modification of the operation of a provision of a *taxation law under subsection (1), the provision operates with the modification.

Scope of determination (3) A modification applies generally, unless the determination states that the modification only applies: (a) to a specified class of entities; or (b) in specified circumstances. (4) An entity (the first entity) must treat a modification as: (a) not applying to the first entity; and (b) not applying to any other entity; if the modification would produce a less favourable result for the first entity. (5) If the Commissioner determines a modification of the operation of a provision of a *taxation law, the modification (as applied by subsection (2)) does not affect a right or liability under an order (including any judgment, conviction or sentence) made by a court before the commencement of the determination. History S 370-5 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.

370-10 Intended purpose or object 370-10 In ascertaining the intended purpose or object of a provision of a *taxation law for the purposes of paragraph 370-5(1)(a) or subparagraph 370-5(1)(b)(i): (a) consideration must be given to any documents that may be considered under subsection 15AB(2) of the Acts Interpretation Act 1901 (or that subsection as applied by section 13 of the Legislation Act 2003) in relation to the provision; and

Example: An explanatory memorandum, second reading speech or report of a parliamentary committee.

(b) consideration may be given to any other material (including material not forming part of the provision) that would assist in ascertaining the intended purpose or object of the provision; and (c) primacy is not required to be given to the text of the provision. Note: Ascertaining an intended purpose or object for the purposes of paragraph 370-5(1)(a) or subparagraph 370-5(1)(b)(i) is not necessarily the same as ascertaining a purpose or object for the purposes of interpreting a provision of an Act. History S 370-10 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.

370-15 Repeal of determinations (1) The Commissioner may, by legislative instrument, repeal a determination made under section 370-5. (2) A legislative instrument made under subsection (1) of this section may make an application, saving or transitional provision relating to the repeal. (3) Subsection 33(3) of the Acts Interpretation Act 1901 does not apply in relation to the repeal, rescission or revocation of a determination made under section 370-5 in this Schedule (but does apply in relation to the amendment or variation of such a determination). History S 370-15 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.

370-20 Commencement of determinations 370-20 A determination made under section 370-5, or a repeal made under section 370-15, must not commence before the first day it is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003. History S 370-20 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.

…

Part 5-45 — Application of taxation laws to certain entities Division 444 — Obligations of entities on behalf of other entities …

Subdivision 444-E — Indirect tax specific entities History Subdiv 444-E inserted by No 73 of 2006, s 3 and Sch 5 item 52, effective 1 July 2006.

Table of sections 444-80 GST joint ventures 444-85 Non-profit sub-entities 444-90 GST groups

444-80 GST joint ventures Joint and several liability (1) The *participants in a *GST joint venture are jointly and severally liable to pay any amount (an indirect tax amount) that is payable under an *indirect tax law by the *joint venture operator for the joint venture, to the extent that the amount relates to the joint venture. History S 444-80(1) amended by No 74 of 2010, s 3 and Sch 1 item 57, by inserting “(an indirect tax amount)” after “any amount”, applicable to tax periods starting on or after 1 July 2010.

Indirect tax sharing agreements (1A) Despite subsection (1), if: (a) before the *joint venture operator for the joint venture is required to give to the Commissioner a *GST return for a *tax period, an agreement (the indirect tax sharing agreement) has been entered into between: (i) the joint venture operator; and (ii) one or more *participants in the joint venture (the contributing participant) (other than the joint venture operator); and (b) a particular amount (the contribution amount) could be determined under the indirect tax sharing agreement for each contributing participant in relation to that tax period; and (c) the contribution amounts for each of the contributing participants under the indirect tax sharing agreement represent a reasonable allocation among: (i) the joint venture operator; and (ii) the contributing participants; of the total amount payable, under *indirect tax laws, for which the participants in the joint venture would be jointly or severally liable under subsection (1) in relation to that tax period; then:

(d) if the contributing participant leaves the joint venture before the joint venture operator for the joint venture is required to give to the Commissioner a GST return for that tax period, and subsection (1B) applies — the contributing participant is not liable under subsection (1) in relation to an indirect tax amount relating to that tax period; or (e) otherwise — the contributing participant’s liability under subsection (1) in relation to that tax period is not to exceed that contribution amount. History S 444-80(1A) inserted by No 74 of 2010, s 3 and Sch 1 item 58, applicable to tax periods starting on or after 1 July 2010.

(1B) This subsection applies if: (a) leaving the joint venture was not part of an arrangement, a purpose of which was to prejudice the recovery by the Commissioner of the indirect tax amount; and (b) before the day on which the *joint venture operator is required to give to the Commissioner a *GST return for that tax period, the contributing participant pays to the joint venture operator: (i) the contribution amount relating to that tax period; or (ii) if the contribution amount cannot be determined at the time of the payment — an amount that is a reasonable estimate of the contribution amount. History S 444-80(1B) inserted by No 74 of 2010, s 3 and Sch 1 item 58, applicable to tax periods starting on or after 1 July 2010.

(1C) Subsection (1A) does not apply if: (a) the indirect tax sharing agreement was entered into as part of an arrangement; and (b) a purpose of the arrangement was to prejudice the recovery by the Commissioner of the indirect tax amount. History S 444-80(1C) inserted by No 74 of 2010, s 3 and Sch 1 item 58, applicable to tax periods starting on or after 1 July 2010.

(1D) Subsection (1A) does not apply if: (a) the Commissioner gives the *joint venture operator of the joint venture written notice under this subsection in relation to the indirect tax sharing agreement (whether before, when or after an indirect tax amount to which the agreement relates becomes payable); and (b) the notice requires the joint venture operator to give the Commissioner a copy of the agreement in the *approved form within 14 days after the notice is given; and (c) the Commissioner does not receive a copy of the agreement by the time required. History S 444-80(1D) inserted by No 74 of 2010, s 3 and Sch 1 item 58, applicable to tax periods starting on or after 1 July 2010.

(1E) Subsection (1A) does not apply if, apart from this subsection, the requirements of subsection (1A) would be satisfied in relation to 2 or more agreements: (a) that were entered into by the *joint venture operator; and (b) that relate to the same tax period. History S 444-80(1E) inserted by No 74 of 2010, s 3 and Sch 1 item 58, applicable to tax periods starting on or after 1 July 2010.

Criminal liability of participants in GST joint ventures (2) Any offence against an *indirect tax law that: (a) is committed by the *joint venture operator for a *GST joint venture; and (b) relates to the joint venture; is taken to have been committed by each of the *participants in the joint venture. (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity: (a) did not aid, abet, counsel or procure the relevant act or omission; and (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity). Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code. Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code. History S 444-80 inserted by No 73 of 2006, s 3 and Sch 5 item 52, effective 1 July 2006.

444-85 Non-profit sub-entities (1) Obligations that would be imposed under the *GST law or the *fuel tax law on a *non-profit sub-entity are imposed on each entity who is responsible, to entities or bodies outside the sub-entity, for the management of the sub-entity, but may be discharged by any entity who is so responsible. (2) The entities who are so responsible in respect of the sub-entity are jointly and severally liable to pay any amount that is payable under the *GST law or the *fuel tax law by the sub-entity. (3) Any offence against the *GST law or the *fuel tax law that is committed by the sub-entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub-entity, for the management of the sub-entity. (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity: (a) did not aid, abet, counsel or procure the relevant act or omission; and (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity). Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code. Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code. History S 444-85 inserted by No 73 of 2006, s 3 and Sch 5 item 52, effective 1 July 2006.

444-90 GST groups Joint and several liability (1) The *members of a *GST group are jointly and severally liable to pay any amount (an indirect tax amount) that is payable under an *indirect tax law by the *representative member for the group.

History S 444-90(1) amended by No 74 of 2010, s 3 and Sch 1 item 60, by inserting “(an indirect tax amount)” after “any amount”, applicable to tax periods starting on or after 1 July 2010.

Indirect tax sharing agreements (1A) Despite subsection (1), if: (a) before the *representative member of the group is required to give to the Commissioner a *GST return for a *tax period, an agreement (the indirect tax sharing agreement) has been entered into between: (i) the representative member; and (ii) one or more other *members of the group (the contributing member); and (b) a particular amount (the contributing amount) could be determined under the indirect tax sharing agreement for each contributing member in relation to that tax period; and (c) the contribution amounts for each of the contributing members under the indirect tax sharing agreement represent a reasonable allocation among: (i) the representative member; and (ii) the contributing members; of the total amount payable, under *indirect tax laws, for which the members of the group would be jointly or severally liable under subsection (1) in relation to that tax period; then: (d) if the contributing member leaves the group before the representative member of the group is required to give to the Commissioner a GST return for that tax period, and subsection (1B) applies — the contributing member is not liable under subsection (1) in relation to an indirect tax amount relating to that tax period; or (e) otherwise — the contributing member’s liability under subsection (1) in relation to that tax period is not to exceed that contribution amount. History S 444-90(1A) inserted by No 74 of 2010, s 3 and Sch 1 item 61, applicable to tax periods starting on or after 1 July 2010.

(1B) This subsection applies if: (a) leaving the group was not part of an arrangement, a purpose of which was to prejudice the recovery by the Commissioner of the indirect tax amount; and (b) before the day on which the *representative member is required to give to the Commissioner a *GST return for that tax period, the contributing member pays to the representative member: (i) the contribution amount relating to that tax period; or (ii) if the contribution amount cannot be determined at the time of the payment — an amount that is a reasonable estimate of the contribution amount. History S 444-90(1B) inserted by No 74 of 2010, s 3 and Sch 1 item 61, applicable to tax periods starting on or after 1 July 2010.

(1C) Subsection (1A) does not apply if: (a) the indirect tax sharing agreement was entered into as part of an arrangement; and (b) a purpose of the arrangement was to prejudice the recovery by the Commissioner of the indirect tax amount.

History S 444-90(1C) inserted by No 74 of 2010, s 3 and Sch 1 item 61, applicable to tax periods starting on or after 1 July 2010.

(1D) Subsection (1A) does not apply if: (a) the Commissioner gives the *representative member of the group written notice under this subsection in relation to the indirect tax sharing agreement (whether before, when or after an indirect tax amount to which the agreement relates becomes payable); and (b) the notice requires the representative member to give the Commissioner a copy of the agreement in the *approved form within 14 days after the notice is given; and (c) the Commissioner does not receive a copy of the agreement by the time required. History S 444-90(1D) inserted by No 74 of 2010, s 3 and Sch 1 item 61, applicable to tax periods starting on or after 1 July 2010.

(1E) Subsection (1A) does not apply if, apart from this subsection, the requirements of subsection (1A) would be satisfied in relation to 2 or more agreements: (a) that were entered into by the *representative member; and (b) that relate to the same tax period. History S 444-90(1E) inserted by No 74 of 2010, s 3 and Sch 1 item 61, applicable to tax periods starting on or after 1 July 2010.

Effect of prohibitions on certain arrangements (2) Subsection (1) does not apply to a *member of a *GST group if an *Australian law has the effect of prohibiting the member from entering into any *arrangement under which the member becomes subject to the liability referred to in that subsection. (3) However, a *member to which subsection (2) applies remains liable for any amount payable under an *indirect tax law by the *representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.

Criminal liability of members of GST groups (4) Any offence against an *indirect tax law that is committed by the *representative member for a *GST group is taken to have been committed by each of the *members of the group. (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity: (a) did not aid, abet, counsel or procure the relevant act or omission; and (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity). Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code. Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code. History S 444-90 inserted by No 73 of 2006, s 3 and Sch 5 item 52, effective 1 July 2006.

…

A New Tax System (Australian Business Number) Act 1999 BACKGROUND A New Tax System (Australian Business Number) Act 1999 The A New Tax System (Australian Business Number) Act 1999 reproduced in this publication comprises that Act as amended by the other Acts specified in the following table. Any special provision contained in an amending Act governing the commencement date of an amendment is given in the history note to the section affected. Act

No

Year

Date of Assent

Date of commencement

A New Tax System (Australian Business Number) Act 1999 as amended by:

84

1999

8.7.99

8.7.99

Public Employment (Consequential and Transitional) Amendment Act 1999 (2nd Rdng Spch Hs of Reps Hansard 30.3.99, p 4,685)

146

1999

11.11.99

5.12.99

A New Tax System (Indirect Tax and Consequential Amendments) Act (No 2) 1999 (2nd Rdng Spch Hs of Reps Hansard 21.10.99, p 12,182)

177

1999

22.12.99

22.12.99 except Sch 4 (1.7.00)

A New Tax System (Pay As You Go) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 30.6.99, p 7,976)

178

1999

22.12.99

22.12.99 except Sch 1 items 72 to 78 (1.7.00)

A New Tax System (Tax Administration) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 2.9.99, p 9,832)

179

1999

22.12.99

22.12.99 except Sch 11 (1.7.00)

Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999 (2nd Rdng Spch Hs of Reps Hansard 23.9.99, p 10,342)

201

1999

23.12.99

24.12.99

A New Tax System (Tax Administration) Act (No 2) 2000 (2nd Rdng Spch Hs of Reps Hansard 11.05.00)

91

2000

30.6.00

1.7.00

Indirect Tax Legislation Amendment Act 2000 (2nd Rdng Spch Hs of Reps Hansard 11.05.00)

92

2000

30.6.00

1.7.00

Corporations (Repeals, Consequentials and Transitionals) Act 2001 (2nd Rdng Spch Hs of Reps Hansard 24.5.01, p 26,973)

55

2001

28.6.01

15.7.01

Taxation Laws Amendment Act (No 5) 2001 (2nd Rdng Spch Hs of Reps Hansard 23.8.01, p 30,096)

168

2001

1.10.01

1.10.01 except Sch 2 (1.7.00)

Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 (2nd Rdng Spch Hs of Reps Hansard 13.2.03, p 11,778)

54

2003

27.6.03

1.7.03

Tax Laws Amendment (2004 Measures No 1) Act 2004 (2nd Rdng Spch Hs of Reps Hansard 19.2.04, p 25,238)

95

2004

29.6.04

Various

Tax Laws Amendment (2006 Measures No 3) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 25.5.06)

80

2006

30.6.06

1.7.05

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (2nd Rdng Spch Hs of Reps Hansard 22.6.06)

101

2006

14.9.06

14.9.06

Tax Laws Amendment (2007 Measures No 4) Act 2007 (2nd Rdng Spch Hs of Reps Hansard 21.6.07)

143

2007

24.9.07

24.9.07

Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 (2nd Rdng Spch Hs of Reps Hansard 21.6.07)

154

2007

24.9.07

24.9.07

Tax Laws Amendment (2009 Measures No 2) Act 2009 (2nd Rdng Spch Hs of Reps Hansard 19.3.09)

42

2009

23.6.09

23.6.09

Tax Laws Amendment (2009 Measures No 4) Act 2009 (2nd Rdng Spch Hs of Reps Hansard on 25.6.09)

88

2009

18.9.09

Various

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (2nd Rdng Spch Hs of Reps Hansard 29.9.10)

145

2010

16.12.10

17.12.10

Statute Law Revision Act 2011 (2nd Rdng Spch Hs of Reps Hansard 24.11.10)

5

2011

22.3.11

19.4.11

Business Names Registration (Transitional and Consequential Provisions) Act 2011 (2nd Rdng Spch Hs of Reps Hansard 17.8.11)

127

2011

3.11.11

20.4.12 except Sch 2 item 27 (28.5.13)

Tax Laws Amendment (2011 Measures No 7) Act 2011 (2nd Rdng Spch Hs of Reps Hansard 21.9.11)

147

2011

29.11.11

1.1.12

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (2nd Rdng Spch Hs of Reps Hansard 23.8.12)

169

2012

3.12.12

3.12.12

Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 (2nd Rdng Spch Hs of Reps Hansard 24.6.14)

62

2014

30.6.14

1.7.14

Treasury Legislation Amendment (Repeal Day) Act 2015 (2nd Rdng Spch Hs of Reps Hansard 22.10.14)

2

2015

25.2.15

Sch 2 Pt 1: 1.7.15; Sch 4: 25.2.15

Tax and Superannuation Laws Amendment (2016 Measures No 1) Act 2016 (2nd Rdng Spch Hs of Reps Hansard 10.2.16)

52

2016

5.5.16

1.7.16

Statute Update Act 2016 (2nd Rdng Spch Hs of Reps Hansard 1.9.16)

61

2016

23.9.16

21.10.16

Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 (2nd Rdng Spch Hs of Reps Hansard 12.10.16)

89

2016

2.12.16

2.12.16

Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018 (2nd Rdng Spch Hs of Reps Hansard 16.2.17)

125

2018

3.10.18

1.1.19

Hansard references to Second Reading Speeches have been given to aid research for the purposes of s 15AB of the Acts Interpretation Act 1901 (Cth).

A New Tax System (Australian Business Number) Act 1999 Section Contents Part 1 — Preliminary Division 1 — Formalities 1

Short title

2

Commencement Division 2 — Objects

3

Objects Division 3 — Application of this Act

4

Crown bound by this Act

5

Application to government entities, non-profit sub-entities, superannuation funds and certain RSE licensees

5A

Application to religious practitioners and religious institutions

6

Application of Criminal Code

7

Application to the external Territories Part 2 — Registering for ABN purposes Division 4 — Registration

8

Are you entitled to an ABN?

9

Applying for an ABN

9A

Applying for registration of representatives

10

Registrar must register you if conditions met

10A

Registrar must register your representative if conditions met

11

Steps taken by Registrar to register you

11A

Steps taken by Registrar to register your representative

12

If you are registered, notices may be sent to you at your registered address for service

13

Refusal to register Division 5 — Your obligations if you are registered

14

You must notify Registrar of changes to matters set out in the Register

15

Obligation to give Registrar information if requested

16

Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees Division 6 — Variation and cancellation of registration

17

Registrar may change your ABN

18

When your registration can be cancelled

19

Reinstating your registration Division 7 — (Repealed by No 42 of 2009) Division 8 — Review of reviewable ABN decisions

21

Review of reviewable ABN decisions

22

(Repealed by No 42 of 2009) Division 9 — Offences

23

Identification offences Part 3 — Administration Division 10 — The Australian Business Register

24

The Australian Business Register

25

Entries in the Australian Business Register

26

Access to certain information in the Australian Business Register

27

Evidentiary value of the Australian Business Register Division 10A — (Repealed by No 42 of 2009) Division 11 — Other administrative matters

28

The Registrar

29

Annual report on operation of this Act

29A

Adjustments to details

30

Protection of confidentiality of information

31

Regulations Part 4 — Rules for interpreting this Act Division 12 — Identifying defined terms

32

When defined terms are identified

33

When terms are not identified

34

Identifying the defined term in a definition Division 13 — What forms part of this Act

35

What forms part of this Act

36

What does not form part of this Act Division 14 — (Repealed by No 101 of 2006) Division 15 — The Dictionary

41

Dictionary

A New Tax System (Australian Business Number) Act 1999 An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes The Parliament of Australia enacts:

Part 1 — Preliminary Division 1 — Formalities SECTION 1 SHORT TITLE 1 This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.

SECTION 2 COMMENCEMENT 2 This Act commences on the day on which it receives the Royal Assent.

Division 2 — Objects SECTION 3 OBJECTS Main object 3(1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably: (a) in all their dealings with the Australian Government; and (b) for all other Commonwealth purposes. 3(2) [Taxation law purposes] Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of *taxation laws.

Reducing registration and reporting requirements 3(3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies. Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies. History S 3(3) amended by No 91 of 2000.

Multi-agency dealings 3(4) The objects of this Act also include allowing the *Registrar to register and maintain details about representatives of *businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with *government entities. History S 3(4) inserted by No 42 of 2009, s 3 and Sch 6 item 37, effective 5 April 2010.

Division 3 — Application of this Act

SECTION 4 CROWN BOUND BY THIS ACT 4 This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.

SECTION 5 APPLICATION TO GOVERNMENT ENTITIES, NON-PROFIT SUB-ENTITIES, SUPERANNUATION FUNDS AND CERTAIN RSE LICENSEES 5(1) [Application to certain entities] This Act applies to a *government entity, a *non-profit sub-entity or a *superannuation fund as if it were an *entity *carrying on an *enterprise in *Australia. 5(2) [Application to certain RSE licensees] This Act applies to an *RSE licensee, or an applicant for an *RSE licence, that is a group of individual trustees as if the group were an *entity *carrying on an *enterprise in *Australia. History S 5(2) inserted by No 154 of 2007, s 3 and Sch 1 items 2 and 3, effective 24 September 2007. History S 5 amended by No 92 of 2000 and No 177 of 1999.

SECTION 5A APPLICATION TO RELIGIOUS PRACTITIONERS AND RELIGIOUS INSTITUTIONS 5A If a *religious practitioner: (a) does an activity, or a series of activities: (i) in pursuit of his or her vocation as a religious practitioner; and (ii) as a member of a religious institution; and (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity; this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner. Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner. History S 5A (note) amended by No 101 of 2006, s 3 and Sch 2 item 5, by removing references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. S 5A inserted by No 168 of 2001.

SECTION 6 APPLICATION OF CRIMINAL CODE 6 The Criminal Code applies to all offences against this Act.

SECTION 7 APPLICATION TO THE EXTERNAL TERRITORIES 7 This Act extends to every external Territory.

Part 2 — Registering for ABN purposes Division 4 — Registration SECTION 8 ARE YOU ENTITLED TO AN ABN? 8(1) *You are entitled to have an Australian Business Number (*ABN) if: (a) you are *carrying on an *enterprise in *Australia; or (b) in the course or furtherance of carrying on an enterprise, you make *supplies that are *connected with the indirect tax zone. History S 8(1) amended by No 2 of 2015, s 3 and Sch 4 item 32, by substituting “*connected with the indirect tax zone” for “*connected with Australia”, applicable from 1 July 2015. S 8(1) substituted by No 177 of 1999.

8(1A) (Repealed by No 2 of 2015) History S 8(1A) repealed by No 2 of 2015, s 3 and Sch 4 item 33, applicable from 1 July 2015. S 8(1A) formerly read: ACNC types of entities and deductible gift recipients 8(1A) Subsections (1B) and (1C) apply if: (a) you would be entitled to be endorsed under Subdivision 30-BA of the Income Tax Assessment Act 1997 as a deductible gift recipient if you had an *ABN, because you are described (but not by name) in item 1 or 2 of the table in section 30-15; or (b) you meet the description of a type of entity in column 1 of the table in subsection 25-5(5) of the Australian Charities and Not-forprofits Commission Act 2012. S 8(1A) inserted by No 169 of 2012, s 3 and Sch 3 item 2, effective 3 December 2012.

8(1B) (Repealed by No 2 of 2015) History S 8(1B) repealed by No 2 of 2015, s 3 and Sch 4 item 33, applicable from 1 July 2015. S 8(1B) formerly read: 8(1B) The reference in paragraph (1)(a) of this section to *Australia is treated as including a reference to the external Territories. S 8(1B) inserted by No 169 of 2012, s 3 and Sch 3 item 2, effective 3 December 2012.

8(1C) (Repealed by No 2 of 2015) History S 8(1C) repealed by No 2 of 2015, s 3 and Sch 4 item 33, applicable from 1 July 2015. S 8(1C) formerly read: 8(1C) The reference in paragraph (1)(b) to *supplies that are *connected with Australia is treated as including a reference to supplies that would be connected with Australia if, for the purposes of section 9-25 of the A New Tax System (Goods and Services Tax) Act 1999, Australia included the external Territories. S 8(1C) inserted by No 169 of 2012, s 3 and Sch 3 item 2, effective 3 December 2012.

Corporations Act companies 8(2) A *Corporations Act company is entitled to have an Australian Business Number (*ABN). History S 8(2) amended by No 55 of 2001.

Limited registration entities 8(3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an *ABN. History S 8(3) inserted by No 52 of 2016, s 3 and Sch 1 item 9, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017.

SECTION 9 APPLYING FOR AN ABN 9(1) [Registration in Australian Business Register] To get an *ABN, *you must apply to the *Registrar to be registered in the *Australian Business Register. Note 1: You may apply yourself or someone may apply on your behalf. Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)). History S 9(1) amended by No 42 of 2009, s 3 and Sch 6 item 1, by inserting “to the *Registrar” after “apply”, applicable in relation to applications made under section 9 of the A New Tax System (Australian Business Number) Act 1999 after 23 June 2009.

9(2) [Approved form] *Your application must be in the *approved form. History S 9(2) substituted by No 42 of 2009, s 3 and Sch 6 item 2, applicable in relation to applications made under section 9 of the A New Tax System (Australian Business Number) Act 1999 after 23 June 2009. S 9(2) formerly read: 9(2) *Your application: (a) must be in a form approved by the *Registrar; and (b) must be lodged at, or posted to, an office or facility designated by the Registrar as a receiving centre for applications of that kind; and (c) may be *lodged electronically. Note: Your application must be signed (see section 20).

9(3) [TFN] That form may request, but not compel, *you to provide your *TFN or that of an *associate. Note: Including a TFN in an application will not be an offence against subsection 8WB(1) of the Taxation Administration Act 1953 (see paragraph 8WB(1A)(a) of that Act). History S 9(3) substituted by No 42 of 2009, s 3 and Sch 6 item 2, applicable in relation to applications made under section 9 of the A New Tax System (Australian Business Number) Act 1999 after 23 June 2009. S 9(3) formerly read: 9(3) Without limiting paragraph (2)(a), the form approved under that paragraph: (a) may require you to set out in your application: (i) the name and address of, and other information about, an *associate; or (ii) any identifying number (other than a *TFN) that has been issued to you or to an associate; and (b) may request, but not compel, you to provide your TFN or that of an associate.

SECTION 9A APPLYING FOR REGISTRATION OF REPRESENTATIVES

9A(1) If *you are registered in the *Australian Business Register, or you are applying to be so registered, you may make an application to the *Registrar requesting the Registrar to register details about a nominated representative (who is an individual) for the purpose of facilitating your electronic dealings with *government entities. 9A(2) An application must be in the *approved form. 9A(3) That form may request, but not compel, the provision of: (a) the *TFN of the representative; and (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form. Note: Including a TFN in an application will not be an offence against subsection 8WB(1) of the Taxation Administration Act 1953 (see paragraph 8WB(1A)(a) of that Act). History S 9A inserted by No 42 of 2009, s 3 and Sch 6 item 39, effective 5 April 2010.

SECTION 10 REGISTRAR MUST REGISTER YOU IF CONDITIONS MET 10(1) [Conditions] The *Registrar must register *you in the *Australian Business Register if: (a) you have applied under section 9; and (b) the Registrar is satisfied that you: (i) are entitled to have an *ABN; or (ii) are likely to be entitled to have an ABN by the date specified in your application; and (c) the Registrar is satisfied that your identity has been established; and (ca) if details about an *associate of yours were requested in the *approved form for registration — the Registrar is satisfied that the identity of the associate has been established; and (d) you are not already registered in the Register. History S 10(1) amended by No 42 of 2009, s 3 and Sch 6 item 3, by inserting para (ca), applicable in relation to applications made under section 9 of the A New Tax System (Australian Business Number) Act 1999 after 23 June 2009.

10(2) [Information and documents] The *Registrar may request *you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that: (a) you are entitled to have an *ABN; or (b) your identity, or that of an *associate referred to in paragraph (1)(ca), is established. History S 10(2) amended by No 42 of 2009, s 3 and Sch 6 item 4, by inserting “, or that of an *associate referred to in paragraph (1)(ca),” after “your identity” in para (b), applicable in relation to applications made under section 9 of the A New Tax System (Australian Business Number) Act 1999 after 23 June 2009. S 10(2) inserted by No 179 of 1999.

SECTION 10A REGISTRAR MUST REGISTER YOUR REPRESENTATIVE IF CONDITIONS MET 10A(1) The *Registrar must register *your representative in the *Australian Business Register if:

(a) an application has been made under section 9A; and (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and (c) if the representative is to be authorised to nominate other representatives of yours — the Registrar is satisfied that the identity of the representative has been established; and (d) the representative’s details are not already registered in the *Australian Business Register in relation to you. 10A(2) If *your proposed representative is to be authorised to nominate other representatives of yours, the *Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established. History S 10A inserted by No 42 of 2009, s 3 and Sch 6 item 40, effective 5 April 2010.

SECTION 11 STEPS TAKEN BY REGISTRAR TO REGISTER YOU 11(1) [ABN allocated; details entered in Register] The *Registrar registers *you (for an application under section 9) by: (a) allocating you an *ABN; and (b) entering in the *Australian Business Register: (i) your name; and (ii) your ABN; and (iii) the date of effect of the registration. Note: A decision setting the date of effect of your registration is a reviewable ABN decision. History S 11(1) amended by No 42 of 2009, s 3 and Sch 6 item 41, by inserting “(for an application under section 9)” after “*you”, effective 5 April 2010. S 11(1) amended by No 42 of 2009, s 3 and Sch 6 item 5, by inserting the note at the end, effective 23 June 2009.

11(2) [Date of effect] The date specified as the date of effect of *your registration may be any date (including a date before your application for registration was made). 11(3) [Notice of registration] The *Registrar must give *you a written notice of: (a) the fact that you have been registered; and (b) your *ABN; and (c) the date of effect of your registration; and (d) the other details entered in relation to you in the *Australian Business Register (see section 25). Note: Section 12 deals with giving notice to an entity registered under this section. History S 11(3) amended by No 42 of 2009, s 3 and Sch 6 item 6, by substituting “an entity registered under this section” for “a registered entity” in the note, effective 23 June 2009.

SECTION 11A STEPS TAKEN BY REGISTRAR TO REGISTER YOUR REPRESENTATIVE 11A The *Registrar registers *your representative (for an application under section 9A) by entering in the *Australian Business Register in relation to you: (a) the name of the representative; and (b) the representative's email address; and (c) the date of effect of the registration. History S 11A inserted by No 42 of 2009, s 3 and Sch 6 item 42, effective 5 April 2010.

SECTION 12 IF YOU ARE REGISTERED, NOTICES MAY BE SENT TO YOU AT YOUR REGISTERED ADDRESS FOR SERVICE 12(1) [Address for service] If *you are registered in the *Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre-paid post to, the address shown in the Register as your address for service. Note: This subsection applies only to entities registered under section 11. History S 12(1) amended by No 42 of 2009, s 3 and Sch 6 item 7, by inserting the note at the end, effective 23 June 2009.

12(2) [Other means of service] Subsection (1): (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and (b) does not affect the power of a court to authorise service of a document in some other way.

SECTION 13 REFUSAL TO REGISTER 13(1) [Notice of refusal to register] If the *Registrar refuses *your application for registration under section 9 or your application for registration of your representative under section 9A the Registrar must give you written notice of: (a) the refusal; and (b) the reasons for the refusal. Note: A decision refusing to register you or your representative is a reviewable ABN decision. History S 13(1) amended by No 42 of 2009, s 3 and Sch 6 items 43 and 44, by inserting “under section 9 or your application for registration of your representative under section 9A” after “for registration” and inserting “or your representative” after “register you” in the note, effective 5 April 2010. S 13(1) amended by No 42 of 2009, s 3 and Sch 6 item 8, by substituting the note, effective 23 June 2009. The note formerly read: Note: Section 22 requires the notice to be accompanied by a statement of your right to seek AAT review.

13(2) [Deemed refusal after 28 days]

If the *Registrar has not decided *your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused. History S 13(2) amended by No 42 of 2009, s 3 and Sch 6 item 45, by inserting “under section 9, or your application for registration of your representative under section 9A,” after “for registration”, effective 5 April 2010.

13(3) [Deemed date of refusal] For the purposes of section 21, if *you give notice under subsection (2), the *Registrar is taken to have refused your application for registration on the day on which the notice is given. 13(4) [Measuring period] For the purposes of measuring the 28 days mentioned in subsection (2) for *your application under section 9, disregard each period (if any): (a) starting on the day when the *Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and (b) ending at the end of the day you give the Registrar the specified information or document. History S 13(4) substituted by No 42 of 2009, s 3 and Sch 6 item 46, effective 5 April 2010. S 13(4) formerly read: 13(4) For the purposes of measuring the 28 days mentioned in subsection (2), disregard each period (if any): (a) starting on the day when the *Registrar requests *you under subsection 10(2) to give the Registrar specified information or a specified document; and (b) ending at the end of the day you give the Registrar the specified information or document. S 13(4) inserted by No 179 of 1999.

13(5) For the purposes of measuring the 28 days mentioned in subsection (2) for your application under section 9A, disregard each period (if any): (a) starting on the day when the *Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and (b) ending at the end of the day you give the Registrar the specified information or document. History S 13(5) inserted by No 42 of 2009, s 3 and Sch 6 item 46, effective 5 April 2010.

Division 5 — Your obligations if you are registered SECTION 14 YOU MUST NOTIFY REGISTRAR OF CHANGES TO MATTERS SET OUT IN THE REGISTER 14(1) [28 days to notify changed details] If: (a) *you give information to the *Registrar; and (b) the information is recorded in relation to you in the *Australian Business Register under section 25; and (c) circumstances change so that the information you gave the Registrar is no longer correct; you must notify the Registrar of the change within 28 days after you become aware of the change. Note 1:

The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15. Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act. History S 14(1) amended by No 179 of 1999.

14(2) [Lodgment of details] The notice: (a) must be lodged with the *Registrar; and (b) must be in the *approved form. History S 14(2) amended by No 42 of 2009, s 3 and Sch 6 items 9 and 10, by substituting para (b) and repealing the note, applicable in relation to changes in circumstances, for the purposes of paragraph 14(1)(c), happening after 23 June 2009. Para (b) and the note formerly read: (b) may be *lodged electronically. Note: The notice must be signed (see section 20).

SECTION 15 OBLIGATION TO GIVE REGISTRAR INFORMATION IF REQUESTED 15(1) [Requests for information] The *Registrar may request an *entity to give the Registrar information in accordance with the following table. The entity must comply with the request. Entities that can be requested to give information Item

These entities …

can be requested to give this information …

1

*You, if you are registered in the *Australian Business Register

information that is relevant to: (a) your entitlement to be registered; or (b) confirming your identity; or (c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the information relevant to confirming the *Australian Business Register in relation associate's identity to you

3

Either: (a) *your representative (if any) registered in the *Australian Business Register in relation to you; or (b) you

information relevant to: (a) confirming the representative's identity; or (b) the details entered in relation to the representative in the Register

Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act. History S 15(1) amended by No 42 of 2009, s 3 and Sch 6 item 47, by inserting item 3 at the end of the table, effective 5 April 2010.

15(2) [Form of request] A request under subsection (1) to an *entity: (a) is to be made by notice in writing to the entity; and (b) may ask the entity to give the information in writing; and (c) must specify: (i) the information the entity is to give; and (ii) the period within which the entity is to give the information. The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given. Note: Section 12 deals with giving notice to an entity registered under section 11.

15(3) [Lodgment] If the request asks the *entity to give the information in writing, the information: (a) must be lodged with the *Registrar; and (b) must be in the *approved form. History S 15 substituted by No 42 of 2009, s 3 and Sch 6 item 11, applicable in relation to requests given under subsection 15(1) after 23 June 2009. S 15 formerly read: SECTION 15 YOUR OBLIGATION TO GIVE REGISTRAR INFORMATION IF REQUESTED 15(1) If *you are registered in the *Australian Business Register, the *Registrar may request you to give the Registrar information that is relevant to: (a) your entitlement to be registered; or (b) confirming your identity; or (c) the details entered in relation to you in the Register. You must comply with the request. Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.

15(2) The request: (a) is to be made by notice in writing to *you; and (b) may ask you to give the information in writing; and (c) must specify: (i) the information you are to give; and (ii) the period within which you are to give the information. The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given. Note: Section 12 deals with giving notice to a registered entity.

15(3) If the request asks *you to give the information in writing, the information: (a) must be lodged with the *Registrar; and (b) may be *lodged electronically. Note: The information must be signed (see section 20).

SECTION 16 APPLICATION OF SECTIONS 14 AND 15 TO PARTNERSHIPS, UNINCORPORATED ASSOCIATIONS AND BODIES AND CERTAIN RSE LICENSEES Application to partnerships 16(1) If, but for this subsection, section 14 or 15 would impose an obligation on a *partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.

Application to unincorporated association or body 16(2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.

Application to RSE licensee that is a group of individual trustees 16(2A) If, but for this subsection, section 14 or 15 would impose an obligation on an *RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals. History S 16(2A) inserted by No 154 of 2007, s 3 and Sch 1 item 5, effective 24 September 2007.

Defences for partners, members of committee of management and certain RSE licensees 16(3) In a prosecution of a *person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person: (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed. History S 16(3) amended by No 154 of 2007, s 3 and Sch 1 items 6 and 7, by substituting “, (2) or (2A)” for “or (2)”, effective 24 September 2007.

Application to government entities headed by one person 16(4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a *government entity: (a) that is an unincorporated association or body; and (b) for whose management a single person is responsible to persons or bodies outside the government entity; the obligation is imposed on that person. History S 16(4) inserted by No 179 of 1999.

16(5) [Effect] Subsection (4) has effect despite: (a) subsection (2); and (b) sections 14 and 15 as they apply because of section 5. History S 16(5) inserted by No 179 of 1999.

Division 6 — Variation and cancellation of registration

SECTION 17 REGISTRAR MAY CHANGE YOUR ABN 17(1) [How change is made] The *Registrar may, at any time, change *your *ABN by: (a) making an appropriate change to the *Australian Business Register (including the date from which the new ABN has effect); and (b) giving you written notice of the new ABN. Note: Section 12 deals with giving notice to an entity registered under section 11. History S 17(1) amended by No 42 of 2009, s 3 and Sch 6 item 12, by substituting “an entity registered under section 11” for “a registered entity” in the note, effective 23 June 2009. S 17(1) amended by No 42 of 2009.

17(2) [Date of effect of new ABN] The notice must state the date from which the new *ABN has effect. 17(3) [Date in Australian Business Register] The change to the *ABN takes effect on the date stated in the *Australian Business Register.

SECTION 18 WHEN YOUR REGISTRATION CAN BE CANCELLED On Registrar’s initiative 18(1) The *Registrar may cancel *your registration in the *Australian Business Register if satisfied that: (a) you are registered under an identity that is not your true identity; or (b) at the time you were registered, you were not entitled to have an *ABN; or (c) you are no longer entitled to have an ABN. Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41). Note 2: A decision to cancel your registration is a reviewable ABN decision. History S 18(1) amended by No 42 of 2009, s 3 and Sch 6 items 13 and 14, by inserting note 2, effective 23 June 2009.

18(1A) [Decision to cancel] The *Registrar may cancel the registration of *your representative in the *Australian Business Register if satisfied that: (a) your registration is cancelled under subsection (1); or (b) the representative no longer represents you; or (c) the representative is registered under an identity that is not the representative's true identity; or (d) the representative's identity is no longer satisfactorily established. Note: A decision to cancel the registration of your representative is a reviewable ABN decision. History S 18(1A) inserted by No 42 of 2009, s 3 and Sch 6 item 48, effective 5 April 2010.

18(2) [Written notice of cancellation] The *Registrar must give *you written notice of the cancellation. The notice must state: (a) the reasons for the cancellation; and (b) the date of effect of the cancellation. Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision. Note 2: Section 12 deals with giving notice to an entity registered under section 11. History S 18(2) amended by No 42 of 2009, s 3 and Sch 6 items 15 and 16, by substituting note 1 and substituting “an entity registered under section 11” for “a registered entity” in note 2, effective 23 June 2009. Note 1 formerly read: Note 1: Section 22 requires the notice to be accompanied by a statement of your right to seek AAT review.

18(3) [Date of cancellation] The date of effect of the cancellation may be any of the following: (a) the date on which *you are given notice under subsection (2); (b) a specified date in the future; (c) a date before the date on which the notice is given.

At your request 18(4) The *Registrar may: (a) cancel *your registration if you apply to the Registrar for cancellation of the registration in the *approved form; or (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form. Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision. History S 18(4) substituted by No 42 of 2009, s 3 and Sch 6 item 49, effective 5 April 2010. S 18(4) formerly read: At your request 18(4) The *Registrar may cancel *your registration if you apply to the Registrar for cancellation of the registration in the *approved form. Note: A decision to refuse to cancel your registration is a reviewable ABN decision.

S 18(4) substituted by No 42 of 2009, s 3 and Sch 6 item 17, applicable in relation to applications made under subsection 18(4) after 23 June 2009. S 18(4) formerly read: At your request 18(4) The *Registrar may cancel *your registration if you apply to the Registrar for cancellation of the registration in a form approved by the Registrar.

18(5) [Notice and date of effect of cancellation] The *Registrar must give *you written notice of the cancellation. The notice must state the date of effect of the cancellation. Note 1: Section 12 deals with giving notice to an entity registered under section 11. Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.

History S 18(5) amended by No 42 of 2009, s 3 and Sch 6 items 18 and 19, by substituting the note and inserting note 2, effective 23 June 2009. The note formerly read: Note: Section 12 deals with giving notice to a registered entity.

18(6) [Date of effect of cancellation] The date of effect of the cancellation may be any of the following: (a) the date on which *you are given notice under subsection (5); (b) a specified date in the future; (c) a date before the date on which the notice is given.

SECTION 19 REINSTATING YOUR REGISTRATION 19(1) [Where cancellation should not have been made] The *Registrar must reinstate *your registration, or the registration of your representative, in the *Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled. History S 19(1) amended by No 42 of 2009, s 3 and Sch 6 item 50, by inserting “, or the registration of your representative,” after “*your registration”, effective 5 April 2010.

19(2) [Notice of reinstatement] The *Registrar must give *you written notice of the reinstatement. Note: Section 12 deals with giving notice to an entity registered under section 11. History S 19(2) amended by No 42 of 2009, s 3 and Sch 6 item 20, by substituting “an entity registered under section 11” for “a registered entity” in the note, effective 23 June 2009.

19(3) [Date of effect of reinstatement] The reinstatement has effect on and from the day on which the registration was cancelled.

Division 7 — Signatures History Div 7 repealed by No 42 of 2009, s 3 and Sch 6 item 21, effective 23 June 2009.

SECTION 20 APPLICATIONS AND NOTICES MUST BE SIGNED 20 (Repealed by No 42 of 2009) History S 20 repealed by No 42 of 2009, s 3 and Sch 6 item 21, effective 23 June 2009. S 20 formerly read: SECTION 20 APPLICATIONS AND NOTICES MUST BE SIGNED 20 An application under section 9, a notice under subsection 14(1) and information lodged under subsection 15(3) must either: (a) be signed by *you, or the *person lodging it on your behalf, if it is not *lodged electronically; or (b) contain *your *electronic signature, or the electronic signature of the person lodging it on your behalf, if it is lodged electronically.

Division 8 — Review of reviewable ABN decisions History Div 8 substituted by No 42 of 2009, s 3 and Sch 6 item 22, effective 23 June 2009. Div 8 formerly read: Division 8 — Review of decisions about registration SECTION 21 REVIEW OF DECISIONS 21(1) Applications may be made to the Administrative Appeals Tribunal for review of the following decisions of the *Registrar: (a) a decision setting the date of effect of *your registration under subsection 11(1); (b) a decision refusing your application for registration under section 13 (including a decision that is taken to have been made because of subsections 13(2) and (3)); (c) a decision to cancel your registration under subsection 18(1); (d) a decision to refuse to cancel your registration under subsection 18(4); (e) a decision setting the date of effect of a cancellation of your registration under subsection 18(2) or (5). 21(2) If an application is made to the Tribunal for review of a decision referred to in paragraph (1)(b), the orders that may be made under subsection 41(2) of the Administrative Appeals Tribunal Act 1975 include an order that the *Registrar register *you pending the determination of your application for review. 21(3) *Your registration under an order under subsection (2) ceases to have effect when your application is finally disposed of. SECTION 22 STATEMENT OF RIGHTS TO SEEK REVIEW 22(1) If: (a) a decision of a kind referred to in section 21 is made; and (b) notice in writing of the decision is given to a *person whose interests are affected by the decision; that notice must: (c) include a statement to the effect that, if the person is dissatisfied with the decision, application may, subject to the Administrative Appeals Tribunal Act 1975, be made to the Tribunal for review of the decision; and (d) except where subsection 28(4) of that Act applies — also include a statement to the effect that the person may request a statement under section 28 of that Act. 22(2) A failure to comply with subsection (1) does not affect the validity of the decision.

SECTION 21 REVIEW OF REVIEWABLE ABN DECISIONS 21(1) [Objections] *You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a *reviewable ABN decision. 21(2) [“reviewable ABN decision”] Each of the following decisions is a reviewable ABN decision: Reviewable ABN decisions Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your subsection 18(4) representative

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

History

S 21(2) substituted by No 42 of 2009, s 3 and Sch 6 item 51, effective 5 April 2010. S 21(2) formerly read: 21(2) Each of the following decisions is a reviewable ABN decision:

Reviewable ABN decisions Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you

section 13

3

Cancelling *your registration

subsection 18(1)

4

Refusing to cancel *your registration

subsection 18(4)

5

Setting the date of effect of a cancellation

subsection 18(2) or (5)

6

Refusing an application not to disclose details

subsection 26(4) or 27(7)

21(3) [“Commissioner of Taxation”] Part IVC of the Taxation Administration Act 1953 applies in relation to a *reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the *Registrar. History S 21 substituted by No 42 of 2009, s 3 and Sch 6 item 22, effective 23 June 2009. For former wording, see note under Div 8 heading.

SECTION 22 STATEMENT OF RIGHTS TO SEEK REVIEW 22 (Repealed by No 42 of 2009)

Division 9 — Offences History Div 9 (heading) substituted by No 42 of 2009, s 3 and Sch 6 item 52, effective 5 April 2010. The heading formerly read: Division 9 — Offences in relation to use of ABNs

SECTION 23 IDENTIFICATION OFFENCES 23(1) [Identifying yourself] *You must not purport to identify yourself by using: (a) a number that is not an *ABN as if it were an ABN; or (b) an ABN that is not your own. Penalty: Imprisonment for 2 years. 23(2) [Identifying an associate] *You must not purport to identify an *entity that is an *associate of yours by using: (a) a number that is not an *ABN as if it were an ABN; or (b) an ABN that is not the entity's own ABN. Penalty: Imprisonment for 2 years.

23(3) [Offence] *You commit an offence if: (a) you purport to identify yourself as being registered under this Act as the representative of an *entity; and (b) you are not the registered representative of the entity. Penalty: Imprisonment for 2 years. History S 23(3) inserted by No 42 of 2009, s 3 and Sch 6 item 54, effective 5 April 2010.

Part 3 — Administration Division 10 — The Australian Business Register SECTION 24 THE AUSTRALIAN BUSINESS REGISTER 24(1) [Duties of Registrar] The *Registrar must establish and maintain an *Australian Business Register. 24(2) [Maintenance of Register] The *Australian Business Register may be kept in any form that the *Registrar considers appropriate.

SECTION 25 ENTRIES IN THE AUSTRALIAN BUSINESS REGISTER 25(1) [Entities] Under paragraph 11(1)(b), the *Registrar enters in the *Australian Business Register in relation to each *entity registered in the Register: (a) the entity’s name; and (b) the entity’s *ABN; and (c) the date of effect of the registration. 25(2) [Further details] The *Registrar must also enter the following details in the *Australian Business Register in relation to the *entity: (a) an address for service of notices under this Act; (aa) details about the entity’s *associates that were requested in the *approved form for registration in that Register; (b) the details prescribed in the regulations. History S 25(2) amended by No 88 of 2009, s 3 and Sch 5 item 283, by substituting “ITAA 1997” for “Income Tax Assessment Act 1997” in note 1, effective 18 September 2009. S 25(2) amended by No 42 of 2009, s 3 and Sch 6 item 23, by inserting para (aa), applicable in relation to applications made under section 9 of the A New Tax System (Australian Business Number) Act 1999 after 23 June 2009. S 25(2) amended by No 95 of 2004, s 3 and Sch 10 items 1 and 2, by inserting Note 2, effective 1 July 2005. S 25(2) amended by No 179 of 1999.

25(3) [Representatives] Under section 11A, the *Registrar enters in the *Australian Business Register in relation to each representative registered in the Register: (a) the representative’s name; and (b) the representative’s email address; and (c) the date of effect of the registration. History S 25(3) inserted by No 42 of 2009, s 3 and Sch 6 item 55, effective 5 April 2010.

25(4) [Further details]

The *Registrar must also enter in the *Australian Business Register in relation to a representative the details prescribed in the regulations. History S 25(4) inserted by No 42 of 2009, s 3 and Sch 6 item 55, effective 5 April 2010. Note 1: Section 30-229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax-deductible. Note 2: Section 426-65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.

SECTION 26 ACCESS TO CERTAIN INFORMATION IN THE AUSTRALIAN BUSINESS REGISTER 26(1) The *Registrar may (on receiving payment of any prescribed fee) give a *person a copy of the entry in the *Australian Business Register relating to an *entity. 26(2) Before the copy is given to the *person, the *Registrar must excise from it: (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and (b) any detail that the Registrar is prohibited from disclosing under subsection (4). 26(3) The details are the following: (a) the *entity’s name; (b) the entity’s *ABN; (c) the date of effect of the registration; (d) any business name registered to the entity on the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011; (e) the date of effect of any GST registration under section 25-10 of the A New Tax System (Goods and Services Tax) Act 1999; (f) the date of effect of any GST cancellation under section 25-60 of the A New Tax System (Goods and Services Tax) Act 1999; (g) any statement required to be entered in the *Australian Business Register in relation to the entity under section 30-229 of the *ITAA 1997; (ga) any statement required to be entered in the *

Australian Business Register in relation to the entity under section 426-65, 426-104 or 426-115 in Schedule 1 to the Taxation Administration Act 1953; (h) the entity’s Australian Company Number and Australian Registered Body Number (if any); (i) the kind of entity; (j) the State or Territory in which the entity’s principal place of *business is located, and the postcode relating to the location; (ja) if the entity is an *RSE licensee: (i) the class of licence held by the licensee; and (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and (iii) the licensee’s postal address; and (iv) the licensee’s telephone number; (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993: (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and (ii) the entity’s postal address; and (iii) the entity’s telephone number; and (iv) the entity’s contact person; and (v) the RSE licensee of the entity; (jc) (Repealed by No 125 of 2018) (jd) (Repealed by No 125 of 2018) (k) any details prescribed in the regulations for the purposes of this section. History S 26(3) amended by No 125 of 2018, s 3 and Sch 1 item 1, by repealing para (jc) and (jd), effective 1 January 2019 and applicable in relation to the giving of copies of entries in the Australian Business Register on or after 2 December 2016. Para (jc) and (jd) formerly read: (jc) whether the entity is registered under section 16-147 in Schedule 1 to the Taxation Administration Act 1953, and (if it is so registered) the day the registration took effect; (jd) whether the entity’s registration under that section has been cancelled under section 16-148 in that Schedule, and (if it has been cancelled) the day the cancellation took effect; S 26(3) amended by No 89 of 2016, s 3 and Sch 2 item 1, by inserting para (jc) and (jd), applicable in relation to amounts required to be paid to the Commissioner under subsection 16-70(1) in Schedule 1 to the Taxation Administration Act 1953 if those amounts are required under Division 12 in that Schedule to be withheld on or after 1 January 2017. S 26(3) amended by No 127 of 2011, s 3 and Sch 2 item 27, by substituting para (d), effective 28 May 2013. Para (d) formerly read: (d) either: (i) any business name registered to the entity on the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011; or (ii) if a business name is not registered to the entity — a name used for business purposes by the entity that appeared in the entry relating to the entity in the *Australian Business Register immediately before Part 2 of the Business Names Registration Act 2011 commences; S 26(3) amended by No 127 of 2011, s 3 and Sch 2 item 1, by substituting para (d), applicable in relation to the following: (a) copies of entries in the Australian Business Register given to a person by the Registrar on or after 28 May 2012; (b) applications made on or after 28 May 2012 for a detail not to be disclosed in a copy of an entry in the Australian Business Register. Para (d) formerly read: (d) either: (i) the business name registered for the entity under the law of a State or Territory; or (ii) if a business name is not registered for the entity — any name used for business purposes by the entity; S 26(3) amended by No 147 of 2011, s 3 and Sch 8 item 1, by inserting “, 426-104” in para (ga), effective 1 January 2012. S 26(3) amended by No 88 of 2009, s 3 and Sch 2 item 1, by inserting “or 426-115” in para (ga), effective 1 October 2009.

S 26(3) amended by No 154 of 2007, s 3 and Sch 1 item 245, by inserting paras (ja) and (jb), effective 24 September 2008. S 26(3) amended by No 95 of 2004, s 3 and Sch 10 item 3, by inserting para (ga), effective 1 July 2005.

26(4) If: (a) a *person applies for a detail listed in subsection (3), or in regulations made under subsection (3), in relation to an *entity, not to be disclosed; and (b) the *Registrar is satisfied that it is not appropriate to disclose the detail; the Registrar must not disclose the detail under this section. Note: A decision refusing an application not to disclose details is a reviewable ABN decision. History S 26(4) amended by No 42 of 2009, s 3 and Sch 6 item 24, by inserting the note at the end, effective 23 June 2009.

26(5) In addition to providing copies under subsection (1), the *Registrar may make publicly available any details listed in subsection (3), or in regulations made under subsection (3), in relation to an *entity, other than any detail that the Registrar is prohibited from disclosing under subsection (4). History S 26 substituted by No 91 of 2000.

SECTION 27 EVIDENTIARY VALUE OF THE AUSTRALIAN BUSINESS REGISTER 27(1) The *Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it. History S 27(1) amended by No 61 of 2016, s 3 and Sch 3 item 4, by substituting “as prima facie evidence” for “as evidence”, effective 21 October 2016.

27(2) If the *Australian Business Register is kept by the use of a computer, the *Registrar may issue a document containing the details of a matter taken from the Register. 27(3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter. History S 27(3) amended by No 61 of 2016, s 3 and Sch 3 item 4, by substituting “as prima facie evidence” for “as evidence”, effective 21 October 2016.

27(4) The *Registrar may give a *person a certified copy of, or extract from, the *Australian Business Register on payment of the prescribed fee (if any). 27(5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original. 27(6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995. 27(7) If: (a) a *person applies for a detail included in the *Australian Business Register in relation to an *entity not to be disclosed; and (b) the *Registrar is satisfied that it is not appropriate to disclose the detail; the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).

Note: A decision refusing an application not to disclose details is a reviewable ABN decision. History S 27(7) amended by No 42 of 2009, s 3 and Sch 6 item 25, by inserting the note at the end, effective 23 June 2009. S 27(7) inserted by No 91 of 2000.

Division 10A — Review of decisions about disclosure History Div 10A repealed by No 42 of 2009, s 3 and Sch 6 item 26, effective 23 June 2009. Div 10A inserted by No 91 of 2000.

SECTION 27A REVIEW OF DECISIONS 27A (Repealed by No 42 of 2009) History S 27A repealed by No 42 of 2009, s 3 and Sch 6 item 26, effective 23 June 2009. S 27A formerly read: SECTION 27A REVIEW OF DECISIONS 27A(1) Applications may be made to the Administrative Appeals Tribunal for review of a decision of the *Registrar under subsection 26(4) or 27(7). 27A(2) If an application for review is made under subsection (1), the orders that may be made under subsection 41(2) of the Administrative Appeals Tribunal Act 1975 include an order that the *Registrar not disclose the details that are the subject of the application pending the determination of the application for review. S 27A inserted by No 91 of 2000.

SECTION 27B STATEMENT OF RIGHTS TO SEEK REVIEW 27B (Repealed by No 42 of 2009) History S 27B repealed by No 42 of 2009, s 3 and Sch 6 item 26, effective 23 June 2009. S 27B formerly read: SECTION 27B STATEMENT OF RIGHTS TO SEEK REVIEW 27B(1) If: (a) a decision of a kind referred to in section 27A is made; and (b) notice in writing of the decision is given to a *person whose interests are affected by the decision; that notice must: (c) include a statement to the effect that, if the person is dissatisfied with the decision, application may, subject to the Administrative Appeals Tribunal Act 1975, be made to the Tribunal for review of the decision; and (d) except where subsection 28(4) of that Act applies — also include a statement to the effect that the person may request a statement under section 28 of that Act. 27B(2) A failure to comply with subsection (1) does not affect the validity of the decision. S 27B inserted by No 91 of 2000.

Division 11 — Other administrative matters SECTION 28 THE REGISTRAR 28(1) [Position of Registrar] There is to be a Registrar of the *Australian Business Register. 28(2) [Commissioner of Taxation]

The Commissioner of Taxation is the Registrar of the *Australian Business Register. Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar. Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.

28(3) [Powers and functions] As well as the specific powers and functions conferred on the *Registrar by this Act, the Registrar has the general administration of this Act. 28(4) [Administration of Act] For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.

SECTION 29 ANNUAL REPORT ON OPERATION OF THIS ACT 29(1) [Registrar to report] The *Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June. Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.

29(2) [Report tabled in Parliament] The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.

SECTION 29A ADJUSTMENTS TO DETAILS 29A(1) [Application] This section applies if the *Registrar is satisfied that: (a) details entered in relation to an *entity in the *Australian Business Register; or (b) details entered in relation to an entity’s representative in that Register; are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones. History S 29A(1) substituted by No 42 of 2009, s 3 and Sch 6 item 56, effective 5 April 2010. S 29A(1) formerly read: 29A(1) This section applies if the *Registrar is satisfied that details entered in relation to an *entity in the *Australian Business Register are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.

29A(2) [Adjustments] The *Registrar may adjust the details accordingly. History S 29A inserted by No 42 of 2009, s 3 and Sch 6 item 27, effective 23 June 2009.

SECTION 30 PROTECTION OF CONFIDENTIALITY OF INFORMATION 30(1) This section restricts what a *person (the entrusted person) may do with *protected information, or *protected documents, that the person has obtained in the course of *official employment. 30(2) The *entrusted person:

(a) must not make a record of *protected information; and (b) must not disclose it to anyone else; if the recording or disclosure is not done in accordance with subsection (3). Penalty: Imprisonment for 2 years. 30(3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure: (a) the recording or disclosure is for the purposes of this Act; (b) the recording or disclosure happens in the course of the performance of the duties of the *entrusted person’s *official employment; (c) the entrusted person is the *Registrar and the disclosure is to: (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or (ii) the accountable authority of a non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or (iii) another *person for the purpose of that other person carrying out functions under a *taxation law; or (iv) the Administrative Appeals Tribunal in connection with proceedings under a taxation law; or (v) (Repealed by No 54 of 2003) (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or (viii) a prescribed body for the prescribed purposes; (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to: (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or (ii) the accountable authority of a non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or (vi) a prescribed body for the prescribed purposes; (e) the entrusted person is the Registrar and the disclosure: (i) is of information relating to an individual who is, or who has been, registered as an *entity's representative in the *Australian Business Register; and (ii) is for the purposes of facilitating the entity's electronic dealings with *government entities or for maintaining details in the Register. Note:

A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative's registration. History S 30(3) amended by No 62 of 2014, s 3 and Sch 7 item 122, by substituting para (c)(ii) and (d)(ii), effective 1 July 2014. Para (c)(ii) and (d)(ii) formerly read: (c)(ii) the Chief Executive of a prescribed agency within the meaning of the Financial Management and Accountability Act 1997 for the purposes of carrying out functions conferred on the agency by a law of the Commonwealth; or (d)(ii) the Chief Executive of a prescribed agency within the meaning of the Financial Management and Accountability Act 1997 for the purposes of carrying out functions conferred on the agency by a law of the Commonwealth; or S 30(3) amended by No 42 of 2009, s 3 and Sch 6 item 57, by inserting para (e) and the note at the end, effective 5 April 2010. S 30(3) amended by No 95 of 2004, s 3 and Sch 6 items 1 to 4, by substituting all the words after “purposes of” in paras (c)(i), (c)(vi), (d)(i) and (d)(iv), applicable in relation to disclosures made on or after 15 October 2001. The words formerly read: legislation administered by the Agency Minister (within the meaning of that Act); or legislation administered by the Minister responsible for that Department; or legislation administered by the Agency Minister (within the meaning of that Act); or legislation administered by the Minister responsible for that Department; or S 30(3) amended by No 54 of 2003, No 91 of 2000, No 201 of 1999 and No 146 of 1999.

30(4) Subsection (3) does not authorise the disclosure of information to: (a) a Commonwealth Minister; or (b) a Minister of a State or Territory; or (c) an elected member of a body established under a law of a State or Territory. History S 30(4) substituted by No 91 of 2000.

30(5) Except where it is necessary to do so for the purpose of giving effect to a *taxation law, the *entrusted person is not to be required: (a) to produce any *protected document to a court; or (b) to disclose *protected information to a court. 30(6) In this section: disclose means divulge or communicate.

SECTION 31 REGULATIONS 31(1) [Making of regulations] The Governor-General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act; and, in particular: (c) prescribing fees; or (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations. 31(2) [Fees] The amount of a fee prescribed under paragraph (1)(c): (a) must be reasonably related to the expenses incurred or to be incurred by the *Registrar in connection with the activity that attracts the fee; and (b) must not be such as to amount to taxation.

Part 4 — Rules for interpreting this Act Division 12 — Identifying defined terms SECTION 32 WHEN DEFINED TERMS ARE IDENTIFIED 32(1) [Definitions] Many of the terms used in this Act are defined. 32(2) [Dictionary of terms] Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in ``*enterprise''. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.

SECTION 33 WHEN TERMS ARE NOT IDENTIFIED 33 Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

SECTION 34 IDENTIFYING THE DEFINED TERM IN A DEFINITION 34 Within a definition, the defined term is identified by bold italics.

Division 13 — What forms part of this Act SECTION 35 WHAT FORMS PART OF THIS ACT 35(1) [Parts of Act] These all form part of this Act: • the headings to the Parts, Divisions and Subdivisions of this Act; • the headings to the sections and subsections of this Act; • the notes and examples (however described) that follow provisions of this Act. 35(2) [Asterisks and interpretation] The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.

SECTION 36 WHAT DOES NOT FORM PART OF THIS ACT 36 Footnotes and endnotes do not form part of this Act.

Division 14 — Meaning of some important concepts History Div 14 repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 1, effective 14 September 2006. Div 14 formerly read: Division 14 — Meaning of some important concepts 37 Entity (1) Entity means any of the following: (a) an *individual; (b) a body corporate; (c) a corporation sole; (d) a body politic; (e) a *partnership; (f) any other unincorporated association or body of *persons; (g) a trust; (h) a *superannuation fund. Note: The term entity is used in a number of different but related senses. It covers all kinds of legal person. It also covers groups of legal persons, and other things, that in practice are treated as having a separate identity in the same way as a legal person does.

(1A) Paragraph (1)(f) does not include a *non-entity joint venture. S 37(1A) inserted by No 92 of 2000, s 3 and Sch 7 item 1, effective 1 July 2000.

(2) The trustee of a trust or of a *superannuation fund is taken to be an entity consisting of the *person who is the trustee, or the persons who are the trustees, at any given time. Note: This is because a right or obligation cannot be conferred or imposed on an entity that is not a legal person.

(3) A legal *person can have a number of different capacities in which the person does things. In each of those capacities, the person is taken to be a different entity. Example: In addition to his or her personal capacity, an individual may be: • sole trustee of one or more trusts; and • one of a number of trustees of a further trust.

In his or her personal capacity, he or she is one entity. As trustee of each trust, he or she is a different entity. The trustees of the further trust are a different entity again, of which the individual is a member.

(4) If a provision refers to an entity of a particular kind, it refers to the entity in its capacity as that kind of entity, not to that entity in any other capacity. Example: A provision that refers to a company does not cover a company in a capacity as trustee, unless it also refers to a trustee.

38 Enterprise (1) An enterprise is an activity, or series of activities, done: (a) in the form of a *business; or (b) in the form of an adventure or concern in the nature of trade; or (c) on a regular or continuous basis, in the form of a lease, licence or other grant of an interest in property; or (d) by the trustee of a fund that is covered by, or by an authority or institution that is covered by, Subdivision 30-B of the *ITAA 1997 and to which deductible gifts can be made; or (e) by a charitable institution or by a trustee of a charitable fund; or (f) by a religious institution; or (g) by the Commonwealth, a State or a Territory, or by a body corporate, or corporation sole, established for a public purpose by or under a law of the Commonwealth, a State or a Territory; or (h) by a trustee of a fund covered by item 2 of the table in section 30-15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN. S 38(1) amended by No 80 of 2006, s 3 and Sch 10 item 1, by inserting para (h), applicable, and taken to have applied, in relation to tax periods starting, or that started, on or after 1 July 2005.

(2) However, enterprise does not include an activity, or series of activities, done: (a) by a person as an employee or in connection with earning *withholding payments covered by subsection (3) (unless the activity or series is done in supplying services as the holder of an office that the person has accepted in the course of or in connection with an activity or series of activities of a kind mentioned in subsection (1)); or Note: Acts done as mentioned in paragraph (a) will still form part of the activities of the enterprise to which the person provides work or services.

(b) as a private recreational pursuit or hobby; or (c) by an individual (other than a trustee of a charitable fund, or of a fund covered by item 2 of the table in section 30-15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN), or a *partnership (all or most of the members of which are individuals), without a reasonable expectation of profit or gain; or (d) as a member of a local governing body established by or under a *State law or *Territory law (except a local governing body to which subsection 12-45(3) in Schedule 1 to the Taxation Administration Act 1953 applies). S 38(2) amended by No 80 of 2006, s 3 and Sch 10 item 2, by inserting “, or of a fund covered by item 2 of the table in section 30-15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN” after “charitable fund” in para (c), applicable, and taken to have applied, in relation to tax periods starting, or that started, on or after 1 July 2005. S 38(2) amended by No 92 of 2000, s 3 and Sch 11 item 2A, by inserting “or most of” after “all” in para (c), effective 1 July 2000. S 38(2) amended by No 178 of 1999, s 3 and Sch 1 items 72 and 73, by substituting paras (a) and (d), effective 1 July 2000. Paras (a) and (d) formerly read: (a) as an employee or other *PAYE earner (unless it is done in supplying services as the holder of an office that the employee or PAYE earner has accepted in the course of or in connection with an activity or series of activities of the kind mentioned in subsection (1)); or Note: An employee’s or PAYE earner’s acts will still form part of the activities of the enterprise in which he or she is employed.

… (d) as a member of a local governing body established by or under a law of a State or Territory (other than an eligible local governing body within the meaning of section 221A of the *ITAA 1936).

(2A) For the avoidance of doubt, the fact that activities of an entity are limited to making supplies to members of the entity does not prevent those activities: (a) being in the form of a *business within the meaning of paragraph (1)(a); or (b) being in the form of an adventure or concern in the nature of trade within the meaning of paragraph (1)(b). S 38(2A) substituted and renumbered from s 38(3) to s 38(2A) by No 92 of 2000, s 3 and Sch 11 item 2B, effective 1 July 2000. Former s 38(3) read: (3) For the avoidance of doubt, the fact that activities of a body are limited to making supplies to members of the body does not prevent those activities being in the form of an adventure or concern in the nature of trade within the meaning of paragraph (1)(b). S 38(2A) inserted (as s 38(3)) by No 177 of 1999, s 3 and Sch 4 item 7, effective 1 July 2000.

(3) This subsection covers a *withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table.

Withholding payments covered Item

Provision

Subject matter

1

Section 12-35

Payment to employee

..................................... 2

Section 12-40

Payment to company director

..................................... 3

Section 12-45

Payment to office holder

..................................... 4

Section 12-60

Payment under labour hire arrangement, or specified by regulations

S 38(3) inserted by No 178 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

39 (Repealed by No 177 of 1999) S 39 repealed by No 177 of 1999, s 3 and Sch 4 item 4, effective 1 July 2000. S 39 formerly read: 39 An *enterprise is carried on in Australia if the enterprise is carried on through: (a) a permanent establishment (as defined in subsection 6(1) of the *ITAA 1936); or (b) a place that would be such a permanent establishment if paragraph (e), (f) or (g) of that definition did not apply.

40 Electronic lodgment of documents 40 A document is lodged electronically if it is transmitted to the Registrar in an electronic format approved by the Registrar. No 101 of 2006, s 3 and Sch 6 items 1 and 6–11, contained the following application and saving provisions: 1 Application of Schedule 1 and 2 amendments Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply: (a) so far as they affect assessments — to assessments for the 2006-07 income year and all later income years; and (b) otherwise — to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments. 6 Object The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of: (a) any act done or omitted to be done; or (b) any state of affairs existing; or (c) any period ending; before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies. 7 Making and amending assessments, and doing other things, in relation to past matters Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003): (a) making or amending an assessment (including under a provision that is itself repealed or amended); (b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended); in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return. Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable. The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998–99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd’s liability to a penalty by way of additional tax. Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty

until they are paid. Item 7 will also preserve Greg Ltd’s right, under former section 160ART of that Act, to object against the Commissioner’s amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.

Example 2: During the 1997–98 income year, Duffy Property Ltd withheld amounts from its employees’ wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner. Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company’s records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability. Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.

8 Saving of provisions about effect of assessments If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty If: (a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of: (i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or (ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and (b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended; then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period. 10 Repeals disregarded for the purposes of dependent provisions If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision. 11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901 This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.

Division 15 — The Dictionary SECTION 41 DICTIONARY 41 In this Act, except so far as the contrary intention appears: ABN (Australian Business Number) for an *entity means the entity’s ABN as shown in the *Australian Business Register. approved form has the same meaning as in the *ITAA 1997. History Definition of “approved form” inserted by No 42 of 2009, s 3 and Sch 6 item 28, applicable in relation to applications made under section 9 of the A New Tax System (Australian Business Number) Act 1999 after 23 June 2009.

associate has the meaning given by section 318 of the *ITAA 1936. Australia , when used in a geographical sense, has the same meaning as in the *ITAA 1997. History Definition of “Australia” substituted by No 2 of 2015, s 3 and Sch 4 item 34, applicable from 1 July 2015. The definition formerly read: [Australia ] does not include any external Territory. However, it includes an installation (within the meaning of the Customs Act 1901) that is deemed by section 5C of the Customs Act 1901 to be part of Australia.

Australian Business Register means the register established under section 24.

business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee. [carried on in Australia ] (Repealed by No 177 of 1999) carrying on an *enterprise includes doing anything in the course of the commencement or termination of the enterprise. company means: (a) a body corporate; or (b) any other unincorporated association or body of *persons; but does not include a *partnership or a *non-entity joint venture. History Definition of “company” amended by No 92 of 2000.

[connected with Australia ] (Repealed by No 2 of 2015) History Definition of “connected with Australia” repealed by No 2 of 2015, s 3 and Sch 4 item 35, applicable from 1 July 2015. The definition formerly read: [connected with Australia ] , in relation to a *supply, has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999. Definition of “connected with Australia” inserted by No 177 of 1999.

connected with the indirect tax zone , in relation to a *supply, has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999. History Definition of “connected with the indirect tax zone” inserted by No 2 of 2015, s 3 and Sch 4 item 36, applicable from 1 July 2015.

Corporations Act company means a body registered as a company under the Corporations Act 2001. History Definition of “Corporations Act company” inserted by No 55 of 2001.

[Corporations Law company ] (Repealed by No 55 of 2001) [electronic signature ] (Repealed by No 42 of 2009) History Definition of “electronic signature” repealed by No 42 of 2009, s 3 and Sch 6 item 29, effective 23 June 2009. The definition formerly read: [electronic signature ] has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997. Definition of “electronic signature” substituted by No 91 of 2000.

enterprise has the meaning given by section 9-20 of the A New Tax System (Goods and Services Tax) Act 1999. entity has the meaning given by section 184-1 of the A New Tax System (Goods and Services Tax) Act 1999. entrusted person has the meaning given by subsection 30(1). government entity means: (a) a Department of State of the Commonwealth; or (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or

(c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or (d) a Department of State of a State or Territory; or (e) an organisation that: (i) is not an entity; and (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an *enterprise or established for a public purpose by an *Australian law; and (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation; whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph. History Definition of “government entity” amended by No 5 of 2011, s 3 and Sch 6 item 120, by inserting “established under the Parliamentary Service Act 1999” in para (b), effective 19 April 2011. Definition of “government entity” amended by No 143 of 2007, s 3 and Sch 7 item 1, by substituting “*enterprise” for “enterprise” in para (e) (ii), effective 24 September 2007. Definition of “government entity” amended by No 179 and No 146 of 1999.

indirect tax zone has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999. History Definition of “indirect tax zone” inserted by No 2 of 2015, s 3 and Sch 4 item 37, applicable from 1 July 2015.

individual means a natural person. ITAA 1936 means the Income Tax Assessment Act 1936. ITAA 1997 means the Income Tax Assessment Act 1997. [lodged electronically ] (Repealed by No 42 of 2009) History Definition of “lodged electronically” repealed by No 42 of 2009, s 3 and Sch 6 item 30, effective 23 June 2009. The definition formerly read: [lodged electronically ] : a document is lodged electronically if it is transmitted to the Registrar in an electronic format approved by the Registrar.

non-cash benefit has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “non-cash benefit” amended by No 88 of 2009, s 3 and Sch 5 item 285, by substituting “*ITAA 1997” for “Income Tax Assessment Act 1997”, effective 18 September 2009. Definition of “non-cash benefit” inserted by No 178 of 1999.

non-entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement: (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties. History Definition of “non-entity joint venture” inserted by No 92 of 2000.

Non-profit sub-entity : a branch of an entity is a non-profit sub-entity if: (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and (b) the branch maintains an independent system of accounting; and (c) the branch can be separately identified by reference to: (i) the nature of the activities carried on through the branch; or (ii) the location of the branch; and (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law. History Definition of “Non-profit sub-entity” inserted by No 177 of 1999.

official employment means: (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or (b) the exercise of powers or performance of functions under a delegation by the *Registrar; or (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or (d) appointment or employment by a local governing body, or the performance of services for a local governing body. Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953. History Definition of “official employment” amended by No 91 of 2000.

partnership has the meaning given by section 995-1 of the *ITAA 1997. [PAYE earner ] (Repealed by No 178 of 1999) person includes a *company. protected document means any document made or given under, or for the purposes of, this Act. protected information means information that meets all the following conditions: (a) it relates to the affairs of a *person other than the *entrusted person; (b) it was obtained by the entrusted person, or by any other person, in the course of *official employment; (c) it was disclosed or obtained under, or in relation to, this Act. History Definition of “protected information” amended by No 145 of 2010, s 3 and Sch 2 item 2, by inserting “, or in relation to,” after “obtained under” in para (c), effective 17 December 2010.

Registrar means the Registrar of the *Australian Business Register. religious practitioner means: (a) a minister of religion; or (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or

(c) a full-time member of a religious order; or (d) a student at a college conducted solely for training persons to become members of religious orders. History Definition of “religious practitioner” inserted by No 168 of 2001.

reviewable ABN decision has the meaning given by section 21. History Definition of “reviewable ABN decision” inserted by No 42 of 2009, s 3 and Sch 6 item 31, effective 23 June 2009.

RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993. History Definition of “RSE licence” inserted by No 154 of 2007, s 3 and Sch 1 item 8, effective 24 September 2007.

RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993. History Definition of “RSE licensee” inserted by No 154 of 2007, s 3 and Sch 1 item 9, effective 24 September 2007.

superannuation fund has the meaning given by section 995-1 of the ITAA 1997. supply has the meaning given by section 9-10 of the A New Tax System (Goods and Services Tax) Act 1999. History Definition of “supply” inserted by No 177 of 1999.

taxation law has the meaning given by section 2 of the Taxation Administration Act 1953. TFN means tax file number as defined in section 202A of the *ITAA 1936. withholding payment has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “withholding payment” amended by No 88 of 2009, s 3 and Sch 5 item 286, by substituting “*ITAA 1997” for “Income Tax Assessment Act 1997”, effective 18 September 2009. Definition of “withholding payment” inserted by No 178 of 1999.

withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995-1(1) of the *ITAA 1997. History Definition of “withholding payment” amended by No 88 of 2009, s 3 and Sch 5 item 287, by substituting “*ITAA 1997” for “Income Tax Assessment Act 1997”, effective 18 September 2009. Definition of “withholding payment” inserted by No 178 of 1999.

you : if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited. Note:

The expression you is not used in provisions that apply only to entities that are not individuals.

Archived: Definition of “enterprise”, “entity” and “lodged electronically” substituted by No 101 of 2006, s 3 and Sch 2 items 6 to 8, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.

A New Tax System (Australian Business Number) Regulations 1999 BACKGROUND A New Tax System (Australian Business Number) Regulations 1999 The A New Tax System (Australian Business Number) Regulations 1999 reproduced in this publication comprises those Regulations as amended by the other Regulations specified in the following table. Regulation

SR No

Year

Date of Gazettal

Date of commencement

A New Tax System (Australian Business Number) Regulations 1999 as amended by:

231

1999

29.9.99

29.9.99

Taxation Laws Amendment Regulations 2001 (No 1)

289

2001

5.10.01

5.10.01

A New Tax System (Australian Business Number) Amendment Regulations 2001 (No 1)

316

2001

15.10.01

15.10.01

A New Tax System (Australian Business Number) Amendment Regulations 2003 (No 1)

169

2003

2.7.03

2.7.03

Regulation

SLI No

Year

Date of Registration

Date of commencement

A New Tax System (Australian Business Number) Amendment Regulation 2012 (No 1)

70

2012

11.5.12

20.4.12 (Sch 1); 28.5.13 (Sch 2)

A New Tax System (Australian Business Number) Amendment Regulation 2013 (No 1)

81

2013

17.5.13

18.5.13

A New Tax System (Australian Business Number) Amendment (Display of Trading Names) Regulation 2014

41

2014

16.4.14

17.4.14

Regulation

FRLI No

Date of Registration

Date of commencement

Trade Legislation Amendment (Australian Trade and Investment Commission) Regulation 2016

F2016L00539

19.4.16

1.5.16

A New Tax System (Australian Business Number) Amendment (Display of Trading Names) Regulations 2018

F2018L01429

12.10.18

13.10.18

Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018

F2018L01691

7.12.18

1.1.19

A New Tax System (Australian Business Number) Regulations 1999 Contents Part 1 — Preliminary 1

Name of Regulations

2

Commencement

3

Definitions Part 2 — Information for Australian Business Register

4

Declarations

5

Details for any entity (Act s 25(2))

6

Details for certain entities (Act s 25(2)) Part 3 — Access to Australian Business Register

7

Fee for copies (Act s 26, s 27)

8

Prescribed details Part 4 — Disclosure of information

9

Prescribed bodies and purposes (Act s 30)

A New Tax System (Australian Business Number) Regulations 1999

Part 1 — Preliminary REGULATION 1 NAME OF REGULATIONS 1 These Regulations are the A New Tax System (Australian Business Number) Regulations 1999.

REGULATION 2 COMMENCEMENT 2 These Regulations commence on gazettal.

REGULATION 3 DEFINITIONS 3 In these Regulations: Act means the A New Tax System (Australian Business Number) Act 1999. entity has the meaning given in section 41 of the Act. History Definition of “entity” amended by FRLI No F2018L01691, reg 4 and Sch 1 item 12, by substituting “section 41” for “section 37”, effective 1 January 2019.

Part 2 — Information for Australian Business Register REGULATION 4 DECLARATIONS 4(1) This regulation applies to: (a) a person applying for registration under section 9 of the Act; and (b) a person lodging information with the Registrar under section 15 of the Act. 4(2) The person must declare in writing that information given to the Registrar for the purposes of section 9 or 15 of the Act is accurate and complete.

REGULATION 5 DETAILS FOR ANY ENTITY (ACT S 25(2)) 5 For paragraph 25(2)(b) of the Act, the Registrar must enter the following details for an entity: (a) any business name registered to the entity on the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011; (b) the entity’s principal place of business; (c) the kind of entity that is being registered; (d) the Australian New Zealand Standard Industrial Classification code for the business conducted by the entity. History Reg 5 amended by SLI No 70 of 2012, reg 3 and Sch 2 item 1, by substituting para (a), effective 28 May 2013. Para (a) formerly read: (a) either: (i) any business name registered to the entity on the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011; or (ii) if a business name is not registered to the entity — a name used for business purposes by the entity that appeared in the entry relating to the entity in the Australian Business Register immediately before Part 2 of the Business Names Registration Act 2011 commences; Reg 5 amended by SLI No 70 of 2012, reg 3 and Sch 1 item 1, by substituting para (a), effective 20 April 2012. Para (a) formerly read: (a) either: (i) the business name registered for the entity under the law of a State or Territory; or (ii) if a business name is not registered for the entity — the name used for business purposes by the entity;

REGULATION 6 DETAILS FOR CERTAIN ENTITIES (ACT S 25(2)) 6 For paragraph 25(2)(b) of the Act, the Registrar must also enter each of the following details that relates to the entity: (a) the entity’s Australian Company Number; (b) the entity’s Australian Registered Body Number; (c) the name of the entity’s public officer (within the meaning of section 252 of the Income Tax Assessment Act 1936); (d) the name of the entity’s trustee or trustees; (e) the entity’s e-mail address; (f) the date of effect of the change of the entity’s ABN under Division 6 of Part 2 of the Act; (g) the date of effect of the cancellation of the entity’s registration in the Australian Business Register under that Division. History

Reg 6 amended by FRLI No F2018L01691, reg 4 and Sch 1 item 13, by inserting “(within the meaning of section 252 of the Income Tax Assessment Act 1936)” at the end of para (c), effective 1 January 2019.

Part 3 — Access to Australian Business Register REGULATION 7 FEE FOR COPIES (ACT S 26, S 27) 7(1) For subsections 26(1) and 27(4) of the Act, the fee payable for a copy of an entry in, or a certified copy of or extract from, the Australian Business Register is the sum of: (a) $20 for the first page of the copy, certified copy or extract; and (b) $0.10 per page for any subsequent page. History Reg 7(1) substituted by SR No 289 of 2001.

7(2) However, a fee is not payable for a single copy of an entry in the Register if the copy is given to the entity to which the entry relates. 7(3) In any particular case, the Registrar may reduce or waive the fee mentioned in subregulation (1) if the payment of the fee would impose financial hardship on the payer. History Reg 7(3) inserted by SR No 289 of 2001.

REGULATION 8 PRESCRIBED DETAILS 8(1) For paragraph 26(3)(k) of the Act, the following details are prescribed: (a) if the Registrar has changed the entity’s ABN — the date of the change; (b) if the Registrar has cancelled the entity’s registration in the Australian Business Register — the date of the cancellation; (c) a name used for business purposes by the entity that appeared in the entry immediately before Part 2 of Schedule 2 of the Business Names Registration (Transitional and Consequential Provisions) Act 2011 commenced. 8(2) Paragraph (1)(c) ceases to have effect on 1 November 2023. History Reg 8(2) amended by FRLI No F2018L01429, reg 4 and Sch 1 item 1, by substituting “2023” for “2018”, effective 13 October 2018. Reg 8(2) amended by SLI No 41 of 2014, reg 4 and Sch 1 item 1, by substituting “November 2018” for “July 2014”, effective 17 April 2014. History Reg 8 substituted by SLI No 81 of 2013, reg 4 and Sch 1 item 1, effective 18 May 2013. Reg 8 formerly read: REGULATION 8 PRESCRIBED DETAILS (ACT S 26(3)) 8 For paragraph 26(3)(k) of the Act, the following details are prescribed: (a) if the Registrar has changed the entity’s ABN — the date of each change; (b) if the Registrar has cancelled the entity’s registration in the Australian Business Register — the date of the cancellation. Reg 8 inserted by SR No 316 of 2001.

Part 4 — Disclosure of information REGULATION 9 PRESCRIBED BODIES AND PURPOSES (ACT S 30) 9(1) For subparagraphs 30(3)(c)(viii) and (d)(vi) of the Act: (a) an Agency Head is a prescribed body, and the purpose of carrying out a function of the Agency is a prescribed purpose for that body; and (b) the head (however described) of a Department of State of a State or Territory is a prescribed body, and the purpose of carrying out a function of the Department is a prescribed purpose for that body; and (c) the Employment Advocate is a prescribed body, and the purpose of carrying out a function of the Employment Advocate is a prescribed purpose for that body; and (d) the Australian Trade and Investment Commission is a prescribed body, and the purpose of carrying out a function of the Australian Trade and Investment Commission is a prescribed purpose for that body. History Reg 9(1) amended by FRLI No F2016L00539, reg 4 and Sch 1 item 1, by inserting “and Investment” (wherever occurring) in para (d), effective 1 May 2016. Reg 9(1) amended by SR No 169 of 2003.

9(2) In subregulation (1): Agency has the meaning given by the Public Service Act 1999. Agency Head has the meaning given by the Public Service Act 1999. Australian Trade and Investment Commission means the body continued in existence by section 7 of the Australian Trade and Investment Commission Act 1985. History Definition of “Australian Trade and Investment Commission” inserted by FRLI No F2016L00539, reg 4 and Sch 1 item 2, effective 1 May 2016.

[Australian Trade Commission ] (Repealed by FRLI No F2016L00539) History Definition of “Australian Trade Commission” repealed by FRLI No F2016L00539, reg 4 and Sch 1 item 3, effective 1 May 2016. The definition formerly read: [Australian Trade Commission ] means the Australian Trade Commission established by the Australian Trade Commission Act 1985. Definition of “Australian Trade Commission” inserted by SR No 169 of 2003.

Employment Advocate means the Employment Advocate established by section 83BA of the Workplace Relations Act 1996. History Reg 9 inserted by SR No 316 of 2001.

Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001 BACKGROUND

Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001 The Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001 reproduced in this publication comprises those Regulations as amended by the other Regulations specified in the following table. Regulation

SR No

Year

Date of Gazettal

Date of commencement

Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001 as amended by:

209

2001

2.8.01

1.7.00

Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Amendment Regulations 2004 (No 1)

241

2004

12.8.04

1.7.00

Regulation

SLI No

Year

Date of Date of Registration commencement

Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Amendment Regulations 2007 (No 1)

239

2007

13.8.07

14.8.07

Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001 Contents Part 1 — Preliminary 1

Name of Regulations

2

Commencement

3

Definitions Part 2 — Eligibility for motorcycle benefit

4

Who is eligible for motorcycle benefit?

5

Eligibility — purchase of motorcycle

6

Eligibility — purchase of part for motorcycle Part 3 — Applications for motorcycle benefit

7

Applications — formal requirements

8

Withdrawal of application

9

Investigation of application

10

Commission to decide application

11

Notification of decision

12

Date of effect of decision Part 4 — Payment of motorcycle benefit

13

Amount of motorcycle benefit

14

Payment into bank account

15

Repayment of motorcycle benefit in certain circumstances Part 5 — Review of decisions

16

Request for review

17

Commission’s duty if request for review made

18

Written record of decision on review and copy to person who requested review

19

Review by Administrative Appeals Tribunal

Veterans' Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001

Part 1 — Preliminary 1 Name of Regulations These Regulations are the Veterans' Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001. Note These Regulations are made for the purposes of section 106 of the Veterans' Entitlements Act 1986.

2 Commencement These Regulations are taken to have commenced on 1 July 2000.

3 Definitions In these Regulations: Act means the Veterans’ Entitlements Act 1986. ANTS GST Act means the A New Tax System (Goods and Services Tax) Act 1999. applicant means the person by whom, or on whose behalf, an application for motorcycle benefit is made. car has the meaning given by section 995-1 of the Income Tax Assessment Act 1997. car limit has the meaning given by subsection 40-230(3) of the Income Tax Assessment Act 1997. History Definition of “car limit” substituted by SLI No 239 of 2007, reg 3 and Sch 1 item 1, effective 14 August 2007. The definition formerly read: [car depreciation limit ] has the meaning given by section 42-80 of the Income Tax Assessment Act 1997.

Department means the Department of Veterans’ Affairs. GST has the meaning given by section 195-1 of the ANTS GST Act. GST-free has the meaning given by section 195-1 of the ANTS GST Act. GST inclusive market value, in relation to a motorcycle or part, means the market value of the motorcycle or part without any discount for an amount of GST (excluding the value of any modifications made solely for the purpose of adapting the motorcycle or part for driving or for transporting a person). motorcycle means a motor vehicle with not more than 4 wheels that is steered by means of handle bars. History Definition of “motorcycle” substituted by SR No 241 of 2004, reg 3 and Sch 1 item 1, effective 1 July 2000. The definition formerly read: motorcycle means a motor vehicle with fewer than 4 wheels that is steered by means of handle bars.

motorcycle benefit means a benefit under these Regulations. part, for a motorcycle, means a standard part, but does not include oils, greases, paints, hydraulic oils, refrigerant gases, radiator additives, petrol additives, brake fluids or petrol. [previously exempt vehicle ] (Omitted by SLI No 239 of 2007) History Definition of “previously exempt vehicle” omitted by SLI No 239 of 2007, reg 3 and Sch 1 item 2, effective 14 August 2007. The definition formerly read: [previously exempt vehicle ] means a car or motorcycle purchased by a person that was a motor vehicle that: (a) was covered by an exemption item in Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992; and

(b) was the subject of an assessable dealing by the person under the Sales Tax Assessment Act 1992 that was not a taxable dealing under that Act.

recipient created tax invoice has the meaning given by subsection 29-70(3) of the ANTS GST Act. Secretary means the Secretary of the Department. tax invoice means a document that complies with the requirements of subsection 29-70(1) and, if applicable, section 54-50 of the ANTS GST Act. Note A number of expressions used in these Regulations are defined in the Act and have the same meaning in these Regulations as in the Act. For example: • Commission • defence-caused disease (see Division 2 of Part IV of the Act, in particular subsections 70(4) and (5)) • defence-caused injury (see Division 2 of Part IV of the Act, in particular subsections 70(4) and (5)) • Secretary • veteran (see subsection 5C(1) and section 96 of the Act) • war-caused disease • war-caused injury.

Part 2 — Eligibility for motorcycle benefit 4 Who is eligible for motorcycle benefit? For these Regulations, a person is eligible for motorcycle benefit if: (a) the person is: (i) a veteran to whom section 24 of the Act applies who receives a pension under Part II of the Act; or (ii) a veteran who has lost a leg or both arms as a result of a war-caused injury or war-caused disease, or as a result of a defence-caused injury or defence-caused disease; or (iii) a veteran who has had a leg or both arms rendered permanently and completely useless as a result of a war-caused injury or war-caused disease, or as a result of a defence-caused injury or defence-caused disease; and (b) regulation 5 or 6 applies to the person. Note For the purposes of Part VI of the Act (which includes section 106 under which these Regulations are made), veteran includes a member of the Forces and a member of a Peacekeeping Force.

5 Eligibility — purchase of motorcycle (1) Subject to subregulations (2) and (3), this regulation applies to a person if: (a) on or after 1 July 2000, the person purchases a motorcycle in respect of which GST is payable; and (b) the person intends to use the motorcycle for his or her personal transportation (whether or not as the driver). (2) This regulation does not apply to the person if, in the 2 years immediately before the purchase of the motorcycle mentioned in subregulation (1), the person received motorcycle benefit in relation to another motorcycle (the earlier purchased motorcycle), unless: (a) the earlier purchased motorcycle has been used to transport the person for distances totalling more than 40 000 kilometres; or (b) the earlier purchased motorcycle: (i) is no longer reasonably capable of being used for the purpose for which a motorcycle of that kind is ordinarily used; and (ii) is not insured for its replacement value; or (c) the Commission is satisfied that there are special circumstances justifying the purchase of the motorcycle mentioned in subregulation (1).

Example A special circumstance could include the theft and non-recovery of the earlier purchased motorcycle if it is not insured for its replacement value.

(3) This regulation does not apply to the person if, in the 2 years immediately before the purchase of the motorcycle mentioned in subregulation (1), the person had purchased a GST-free car, unless: (a) the car or vehicle has been used to transport the person for distances totalling more than 40 000 kilometres; or (b) the car or vehicle:

(i) is no longer reasonably capable of being used for the purpose for which a car or vehicle of that kind is ordinarily used; and (ii) is not insured for its replacement value; or (c) the Commission is satisfied that there are special circumstances justifying the purchase of the motorcycle.

Example A special circumstance could include the theft and non-recovery of the car or vehicle if the car or vehicle is not insured for its replacement value.

History Reg 5(3) amended by SLI No 239 of 2007, reg 3 and Sch 1 item 3, by omitting “or previously exempt vehicle” after “a GST-free car”, effective 14 August 2007.

6 Eligibility — purchase of part for motorcycle This regulation applies to a person if: (a) on or after 1 July 2000, the person purchases a motorcycle part in respect of which GST is payable; and (b) the person intends to use the part for a motorcycle for which the person has been granted motorcycle benefit, to replace a part of the motorcycle that: (i) is no longer fit for its purpose due to wear and tear; or (ii) was destroyed, damaged or stolen and was not insured for its replacement value.

Part 3 — Applications for motorcycle benefit 7 Applications — formal requirements (1) An application for motorcycle benefit must be: (a) in writing; and (b) in accordance with a form approved by the Commission; and (c) accompanied by a tax invoice, or a recipient created tax invoice, as required by the ANTS GST Act to be issued in relation to the purchase of the motorcycle or motorcycle part. (2) The application must be forwarded to, or delivered at, an office of the Department in Australia. Note Section 5T of the Act deals with the circumstances in which an application is taken to have been forwarded to, or delivered at, an office of the Department in Australia.

(3) An application may be made by a person on behalf of another person. (4) An application must not be made by, or on behalf of, a person unless the person is in Australia on the day when the application is forwarded, or delivered, under subregulation (2).

8 Withdrawal of application (1) An applicant for motorcycle benefit may withdraw an application that has not been decided by making a withdrawal orally, or in writing, to the Department. (2) An application that is withdrawn is taken not to have been made. (3) The Department must make a written record of a withdrawal that is made orally. (4) An applicant must not withdraw an application that was made on behalf of another person, unless the applicant is authorised in writing by the person to withdraw the application.

9 Investigation of application (1) If an application that complies with regulation 7 is made, the Secretary must investigate the application. (2) After the investigation is finished, the Secretary must submit the application to the Commission for decision. (3) An application that is submitted to the Commission must be accompanied by: (a) any evidence submitted with the application; and (b) any documents relevant to the application that are under the control of the Department, including any relevant evidence or documents obtained during the investigation.

10 Commission to decide application (1) The Commission must decide an application submitted to it by the Secretary. (2) The Commission may decide to grant the application if it is satisfied that the person by, or on behalf of, whom the application is made is eligible for motorcycle benefit. (3) The Commission must make a written record of the decision.

11 Notification of decision The Commission must notify the applicant, in writing, of:

(a) the decision; and (b) the reasons for the decision; and (c) the applicant's right, if dissatisfied with the decision, to request the Commission to review the decision.

12 Date of effect of decision (1) This regulation applies to a decision under regulation 10, 15 or 17. (2) A decision takes effect on the day specified in the decision. (3) The day may be the day when the decision is made, or a later or earlier day.

Part 4 — Payment of motorcycle benefit 13 Amount of motorcycle benefit The motorcycle benefit in relation to a motorcycle or motorcycle part is: (a) if the GST inclusive market value of the motorcycle or motorcycle part does not exceed the car limit — an amount equal to 1/11 of the value; or (b) if the GST inclusive market value of the motorcycle or motorcycle part exceeds the car limit — an amount equal to 1/11 of the car limit. Note 1 A payment under these Regulations is exempt from income tax — see sections 52-65 and 52-75 of the Income Tax Assessment Act 1997. Note 2 A payment received by a person under these Regulations is determined to be an exempt lump sum under paragraph 5H(12)(c) of the Act, and is therefore not part of the person’s ordinary income for the purposes of the Act — see the definition of ordinary income in subsection 5H(1) of the Act. History Reg 13 amended by SLI No 239 of 2007, reg 3 and Sch 1 item 4, by omitting each mention of “depreciation”, effective 14 August 2007.

14 Payment into bank account If the Commission has determined that motorcycle benefit is to be paid to the credit of a bank account nominated and kept by a person, the account may be an account that is kept by the person alone, or jointly or in common with another person. Note A pecuniary benefit that is payable to a person under the Act: (a) is payable in the way the Commission determines — see subsection 122(4) of the Act; and (b) may, on request by the person, be paid to another person if the Commission approves the payment to that other person — see subsection 122(2) of the Act.

15 Repayment of motorcycle benefit in certain circumstances (1) This regulation applies if motorcycle benefit has been paid to a person. (2) If the Commission is satisfied that, in the relevant period, the person owns a car that is GST-free, the Commission must: (a) decide that the person must repay the whole, or a part, of the benefit; and (b) notify the person, in writing, of: (i) the decision; and (ii) the reasons for the decision; and (iii) the person's right, if dissatisfied with the decision, to request the Commission to review the decision. (3) An amount to be repaid under a decision under subregulation (2) is a debt due to the Commonwealth. (4) For subregulation (2), the relevant period for a person is the period beginning on the day when the person purchased the motorcycle to which the motorcycle benefit relates, and ending on the day when the person would be entitled to motorcycle benefit in relation to the purchase of another motorcycle.

Example For a person who receives motorcycle benefit for a motorcycle purchased on 4 July 2001, the relevant period begins on that day.

The period may end 2 years after that day, or the period may end earlier, for example if the motorcycle is used to transport the person for more than 40 000 kilometres before the 2 years has ended.

Part 5 — Review of decisions 16 Request for review (1) A person who is dissatisfied with a decision of the Commission under regulation 10 or 15, or another person on that person's behalf, may request the Commission to review the decision. (2) A request for review must: (a) be in writing; and (b) set out the grounds on which the request is made; and (c) be lodged with the Commission, by being forwarded to, or delivered at, an office of the Department in Australia, within 3 months after the day when the person seeking review was notified of the decision.

17 Commission's duty if request for review made (1) If the Commission receives a request under regulation 16 for review of a decision, the Commission must review the decision: (a) within 3 months after the day when the request was lodged; or (b) within any longer period agreed in writing with the person who made the request. (2) On review of a decision, the Commission must: (a) affirm the decision; or (b) set the decision aside. (3) If the Commission sets aside a decision, it must make a decision in place of the decision set aside. (4) A person to whom the Commission has delegated its power to review decisions under this regulation must not review a decision if that person made the decision under review.

18 Written record of decision on review and copy to person who requested review (1) After a decision is reviewed under regulation 17, the Commission must: (a) make a written record of the decision made on review; and (b) give a copy of the written record to the person who requested the review. (2) The written record must: (a) set out the Commission's findings on relevant questions of fact; and (b) refer to the evidence or other material on which the findings are based; and (c) if the decision under review is a decision under regulation 10, refer to the applicant's right to apply to the Administrative Appeals Tribunal for review of the Commission's decision; and (d) give reasons for the decision made on review. Note In giving the written record, the Commission must have regard to the Code of Practice determined under section 27B of the Administrative Appeals Tribunal Act 1975 (Gazette No. S 432, 7 December 1994), accessible on the Internet at: http://scaleplus.law.gov.au/html/instruments/0/14/0/IN000020.htm

19 Review by Administrative Appeals Tribunal (1) Application under the Administrative Appeals Tribunal Act 1975 may be made to the Administrative Appeals Tribunal for review of a decision of the Commission under regulation 17 in respect of a decision

under regulation 10. (2) The application must be made within 3 months after the day when the person seeking review was given a record of the decision under paragraph 18(1)(b).

Pending/Draft Legislation Treasury Laws Amendment (2017 Measures No 9) Bill 2017: TSY/45/248 Real property transactions Text of the Draft Bill Exposure Draft Legislation: Withholding GST from property transactions

LEGISLATION INDEX References are to sections of the A New Tax System (Goods and Services Tax) Act 1999 unless accompanied by the following prefixes: ABN

A New Tax System (Australian Business Number) Act 1999

ABNR

A New Tax System (Australian Business Number) Regulations 1999

GST(C)

A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999

GST(E)

A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999

GST(G)

A New Tax System (Goods and Services Tax Imposition — General) Act 1999

GST(Tr)

A New Tax System (Goods and Services Tax Transition) Act 1999

GSTIRCA

A New Tax System (Goods and Services Tax Imposition (Recipients) — Customs) Act 2005

GSTIREA

A New Tax System (Goods and Services Tax Imposition (Recipients) — Excise) Act 2005

GSTIRGA

A New Tax System (Goods and Services Tax Imposition (Recipients) — General) Act 2005

GSTR

A New Tax System (Goods and Services Tax) Regulations 1999

GST(Tr)R

A New Tax System (Goods and Services Tax Transition) Regulations 2000

LT

A New Tax System (Luxury Car Tax) Act 1999

LT(C)

A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999

LT(E)

A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999

LT(G)

A New Tax System (Luxury Car Tax Imposition — General) Act 1999

LTR

A New Tax System (Luxury Car Tax) Regulations 2000

TAA

Taxation Administration Act 1953 (Pts IIB, IVC and Sch 1)

VETR

Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001

WT

A New Tax System (Wine Equalisation Tax) Act 1999

WT(C)

A New Tax System (Wine Equalisation Tax Imposition — Customs) Act 1999

WT(E)

A New Tax System (Wine Equalisation Tax Imposition — Excise) Act 1999

WT(G)

A New Tax System (Wine Equalisation Tax Imposition — General) Act 1999

WTR

A New Tax System (Wine Equalisation Tax) Regulations 2000

Defined terms are listed alphabetically under the main entry “Definitions”. The entries marked with a bold dot (•) refer to overview provisions, checklists and tables, or to other general reference points.

A ABN — see Australian Business Number Aboriginal and Torres Strait Islander people

health services

38-10(1)

Accommodation boarding schools

38-105

Accounting gambling — global accounting system

126-1–126-35

simplified accounting methods

123-1–123-15

Accounting basis, change

159-1

ceasing to account on cash basis — amounts not previously attributed

159-5

— amounts partly attributed

159-10

— bad debts

159-15

entities — ceasing to exist

159-30

— coming into existence

159-30

starting to account on cash basis

159-20

— bad debts

159-25

Accounting basis, charities

159-1

cash basis — ceasing to account — choosing

157-10 159-5

Accounting on a cash basis — see Cash basis accounting Accounts financial supplies

40-5; GSTR 40-5.09

Acquisitions — see also Adjustment events; Creditable acquisitions definition

11-10

from State or Territory bodies

177-3

input taxed suppliers

71-5

partnerships

184-5

special rules

11-99

timing unincorporated bodies

GST(Tr) 6 184-5

Acquisitions without consideration creditable acquisitions

72-40

input tax credit — amount

72-45

— attribution to tax periods

72-50

Activity statements liability — RBA deficit debt

TAA 8AAZH(1)

running balance accounts

TAA 8AAZC

— allocation of tax debts

TAA 8AAZD

— evidence — GIC — instructions to Commissioner not binding — interpretation — payments, credits, RBA surpluses

TAA 8AAZI; TAA 8AAZJ TAA 8AAZF TAA 8AAZLE TAA 8AAZA TAA 8AAZL–8AAZLE

— RBA deficit debt

TAA 8AAZH

— RBA statements

TAA 8AAZG; TAA 8AAZI

— refunds of RBA surpluses and credits — trustees Acupuncture transitional provisions

TAA 8AAZLF–8AAZLH TAA 8AAZB 38-10(1) GST(Tr) 21; GST(Tr)R 7

Acupuncture, naturopathy and herbal medicine

GST(Tr) 21

Adjustment events

19-1; 19-10

— see also Acquisitions • special rules checklists adjustments for acquisitions

19-99 19-70; 133-10

— decreasing

19-85

— increasing

19-80

— previously attributed GST amounts

19-75

adjustments for supplies

19-40

— decreasing

19-55

— increasing

19-50

— previously attributed GST amounts

19-45

effect (diagram)

19-5

insurance settlements

78-40

meal entertainment and entertainment facilities

69-50

Adjustment notes

29-75

• special rules checklist agents and insurance brokers

29-99 153-20

GST branches

54-50

low value transactions

29-80

meal entertainment and entertainment facilities

69-55

third party

134-20

third party payments

134-20

threshold for Adjustments

GSTR 29-80.02 17-1; 17-10

• special rules checklist

17-99

amalgamated company

90-30

attributing to a tax period

29-20

bad debts — see Bad debts creditable purpose — changes in extent

129-5

deceased estate distributions

139-1

— adjustments

139-5

— attribution gross-up clauses, additional consideration — availability of adjustments for acquisitions

139-10 133-5 133-10

— decreasing adjustment

133-5

GST groups

48-50

joint ventures

51-40

unredeemed vouchers

100-15

Administration — see also Commissioner • overview GST indirect tax refund schemes luxury car tax notices retaining refunds until notification given

TAA Sch 1 sec 105-1 2-30 TAA Sch 1 sec 105-120; TAA Sch 1 sec 105-125 LT 2-25 TAA Sch 1 sec 105-145 TAA 8AAZLG

— ascertainment of liability

TAA 8AAZLGB

retaining refunds while verifying information

TAA 8AAZLGA

Administrative overpayments Administrative penalties

TAA 8AAZN

amount of penalty — calculation — formula

TAA Sch 1 sec 284-85; TAA Sch 1 sec 284-155

— late lodgment of documents

TAA Sch 1 sec 286-80

assessment of penalties under Div 284

TAA Sch 1 sec 298-30

base penalty amount — calculation — table — increase — reduction — scheme

TAA Sch 1 sec 284-90 TAA Sch 1 sec 284-220 TAA Sch 1 sec 284-224; TAA Sch 1 sec 284-225 TAA Sch 1 sec 284-160

cross-border transfer pricing — documentation requirements

TAA Sch 1 sec 284-255

— exceptions

TAA Sch 1 sec 284-165

— not reasonably arguable, undocumented

TAA Sch 1 sec 284-250

due date

TAA Sch 1 sec 298-15

exceptions — cross-border transfer pricing, shortfall amount general interest charge on unpaid penalty late lodgment of documents

TAA Sch 1 sec 284-165 TAA Sch 1 sec 298-25 TAA Sch 1 sec 286-1

— amount of penalty

TAA Sch 1 sec 286-80

— liability to penalty

TAA Sch 1 sec 286-75

liability to penalty

TAA Sch 1 sec 284-75

— late lodgment of documents

TAA Sch 1 sec 286-75

— schemes

TAA Sch 1 sec 284-145

— shortfall amount

TAA Sch 1 sec 284-80

notification of liability

TAA Sch 1 sec 298-10

penalties — failing to ensure tax information

TAA Sch 1 sec 288-46

— failing to issue tax invoice

TAA Sch 1 sec 288-45

— failing to register or cancel registration

TAA Sch 1 sec 288-40

— failure to keep or retain records

TAA Sch 1 sec 288-25

— failure to retain or produce declarations

TAA Sch 1 sec 288-30

— non-electronic notification

TAA Sch 1 sec 288-10

— non-electronic payment

TAA Sch 1 sec 288-20

— preventing access

TAA Sch 1 sec 288-35

— principal and agent

TAA Sch 1 sec 288-50

— remission

TAA Sch 1 sec 298-20

relating to schemes

— amount

TAA Sch 1 sec 284-155

— benefits and shortfall amounts

TAA Sch 1 sec 284-150

— liability

TAA Sch 1 sec 284-145

schemes

TAA Sch 1 sec 284-140

taxation laws — uniform regime Advice and information

TAA Sch 1 sec 284-10 11-10(2)(c)

Aged Care Secretary delegation Aged care services

177-11 38-25

Agents — see also Intermediaries non-residents — adjustments — agreement to apply all supplies through resident agent — GST returns — input tax credits — entitlement — liability for GST

57-1 57-15 57-7 57-40; 57-45 57-10 57-5

— notice of cessation of agency

57-30

— registration

57-20

— registration — cancellation

57-25

— tax periods

57-35

supplies, acquisitions made through

153-1

— adjustment notes

153-20

— adjustments

153-10

— input tax credits

153-5

— insurance supplied through broker

153-25

— tax invoices

153-15

— treated as suppliers or acquirers

188-24

Agreements spanning 1 July 2005 amounts of GST

GST(Tr) 15D

arbitrated offers

GST(Tr) 15J

arbitration

GST(Tr) 15L

attribution

GST(Tr) 15I

bad debts

GST(Tr) 15G

final offer

GST(Tr) 15M

GST payable by recipients of supplies

GST(Tr) 15C

initial offer

GST(Tr) 15K

long-term non-reviewable contracts

GST(Tr) 15A

rules — recipients not registered

GST(Tr) 15E

— registration cancelled

GST(Tr) 15F

tax invoices and adjustment notes

GST(Tr) 15H

Aircraft exports

38-185

stores or spare parts

38-185

Alcohol customs duty

GST(Tr)R 14

excise

GST(Tr)R 14

excise duty

GST(Tr)R 14

Alternative membership requirements fixed trust groups Ambulance insurance Ambulance services

GSTR 48-10.03A 38-55 38-10(5)

Ambulances — see Emergency vehicles Amending assessments amended

TAA Sch 1 sec 155-65

application

TAA Sch 1 sec 155-45

give effect to — certain anti-avoidance declarations

TAA Sch 1 sec 155-55

— private ruling

TAA Sch 1 sec 155-50

objection rights

TAA 14ZV

period of review

TAA Sch 1 sec 155-35

— certain applications taken to be notices

TAA Sch 1 sec 155-40

— refreshed

TAA Sch 1 sec 155-70

period to lodge objection

TAA 14ZW(1B)

refunds of amounts overpaid

TAA Sch 1 sec 155-75

review, objection or fraud

TAA Sch 1 sec 155-60

Annual GST liability definition

195-1

Annual tax periods

151-1

election — duration of election — eligibility to make

151-25 151-5

— GST group members

151-15

— making

151-10

— when election to be made

151-20

election, consequences — annual tax periods

151-40

— assessed net amounts payments, when made

151-50

— bankruptcy, liquidation and receivership — effect

151-60

— entity — concluding annual tax period

151-55

— GST returns, when given

151-45

Anti-avoidance provisions

165-1

Commissioner's powers

165-55

copy of declaration copy to entity affected

165-65

declaration covering several tax periods and importations

165-60

declaration effect according to term

165-50

GST benefits

165-5; 165-10

luxury car tax

LT 13-30

matters for consideration

165-15

negation of benefits

165-40

operation of provisions reduction of net amount or GST

165-5 165-45

wine tax — customs dealings Appeal burden of proof decisions covered by single notice grounds of objection

WT 23-5; WT 23-10 TAA 14ZZ TAA 14ZZO TAA 14ZR TAA 14ZZO

ineligible income tax remission decisions

TAA 14ZS

interpretation

TAA 14ZQ

order of court on objection decision — implementation outline of provisions pending

TAA 14ZZP TAA 14ZZQ; TAA 14ZZR TAA 14ZL–14ZP TAA 14ZZR

time limit

TAA 14ZZN

transfer to Family Court

TAA 14ZZS

Apply definition

129-55

Appropriate percentage definition

195-1

Approved form definition

195-1

Approved valuations

75-35

Arbitrator definition Arranging financial supplies

GST(Tr)R 3A 40-5; GSTR 40-5.09

Assessable income definition

195-1

Assessable professional income definition

195-1

Assessments — see also Amending assessments Commissioner must give notice

TAA Sch 1 sec 155-10

delays

TAA Sch 1 sec 155-30

indirect tax on importations and customs dealing

TAA Sch 1 sec 155-20

made by Commissioner — assessable amount review of

TAA Sch 1 sec 155-5 TAA Sch 1 sec 155-5(2) TAA Sch 1 155-85

self-assessment

TAA Sch 1 sec 155-15

special

TAA Sch 1 sec 155-25

validity of

TAA Sch 1 sec 155-85

Associated producers Associates

WT 19-20 72-1

acquisitions without consideration — attribution of input tax credit to tax periods

72-50

— creditable acquisitions

72-40

— input tax credit, amount

72-45

Commonwealth government entities

72-95

GST branches

72-90

non-profit sub-entities

72-92

State or Territory government entities

72-100

supplies for inadequate consideration — taxable supplies, value supplies of luxury cars

72-70 LT 5-20(2); LT 5-20(4)

supplies without consideration — attributing GST to tax periods

72-15

— supplies and acquisitions that would otherwise be sales

72-20

— supplies that would otherwise be GST-free, input taxed or financial supplies

72-25

— taxable supplies

72-5; 72-10

Associations ABN information requirements

ABN 16

company, definition

ABN 41

Attribution rules

29-1

• special rules checklist

29-39

adjustments

29-20

cancelled lay-by sales

102-10

Commissioner's determination

29-25

forfeited deposits

99-10

input tax credits — creditable acquisitions

29-10

— creditable importations

29-15

luxury car tax

LT 13-15

taxable supplies — attributing GST wine tax Audiology and audiometry

29-5 WT 21-10 38-10(1)

Australian Business Number access — prescribed details

ABN 26; ABNR 7 ABNR 8

administration — adjustments to details — annual report on operation of Act — Australian Business Register

ABN 29A ABN 29 ABN 24–27

— protection of confidentiality of information

ABN 30

— Registrar

ABN 28

— regulations

ABN 31

annual report

ABN 29

application of Act — Crown

ABN 4

— government entities

ABN 5

— non-profit sub-entities

ABN 5

— religious institutions

ABN 5A

— religious practitioners

ABN 5A

— RSE licensees

ABN 5

— superannuation funds

ABN 5

— Territories

ABN 7

application of Criminal Code

ABN 6

application process

ABN 9

— entitlement

ABN 8

— notices sent to registered address

ABN 12

— refusal to register

ABN 13

— Registrar must register if conditions met

ABN 10

— steps taken by Registrar to register

ABN 11

change to matters in Register

ABN 14

confidentiality

ABN 30

entitlement to ABN

ABN 8

identification offences

ABN 23

information notices

ABN 15

information to be supplied

ABN 14; ABN 15

interpretation

ABN 35; ABN 36

— defined terms — dictionary multi-agency dealings objects of Act

ABN 32–34 ABN 41 ABN 3(4) ABN 3

obligations of entity registered — application of s 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees

ABN 16

— obligation to give Registrar information if requested

ABN 15

— Registrar to be notified of changes to matters set out in Register

ABN 14

offences

ABN 23

partnerships

ABN 16

periodic quoting — luxury cars — wine

LT 9-10 WT 13-15

quoting — dealings in wine — luxury cars — supply and importation

WT 13-1–13-35 LT 9-1–9-30

Register

ABN 24

— access

ABN 26

— adjustments to details

ABN 29A

— entries

ABN 25

— evidentiary value

ABN 27

— fees

ABNR 7

— information requirements Registrar

ABNR 4–6 ABN 28

registration — application refused

ABN 13

— applications

ABN 9; ABN 9A

— cancellation

ABN 18

— date of effect

25-10(2)

— registration — registration of representatives

ABN 10; ABN 11 ABN 10A; ABN 11A

— reinstating

ABN 19

— variation

ABN 17

regulations

ABN 31

religious institutions

ABN 5A

religious practitioners

ABN 5A

review of reviewable ABN decisions

ABN 21

reviewable ABN decisions RSE licensees service of notices superannuation entities tax invoices unincorporated associations

ABN 21(2) ABN 5; ABN 16; ABN 26(3)(ja) ABN 12 ABN 5; ABN 26(3)(jb) 29-70(1); 29-75(1) ABN 16

Australian Business Register — see Australian Business Number Australian currency

13-20(2A); 117-5(1A)

Average income definition

195-1

Avoidance of tax — see Anti-avoidance provisions

B Backdating GST — cancellation of registration

25-65

— registration

25-15

Bad debts

21-1

• special rules checklist

21-99

adjustments

136-1

— partly creditable acquisitions — partly taxable supplies ceasing to account on cash basis

136-10 136-5 159-15

creditable acquisitions — debts written off gambling luxury car tax adjustments

21-15 126-20 LT 15-40; LT 15-45

margin scheme — taxable supplies of real property

75-25

recovering amounts previously written off

136-35

— creditable acquisitions

136-40

recovering amounts written off — creditable acquisitions

21-20

— taxable supplies

21-10

starting to account on cash basis

159-25

transactions at less than 1/11 of the price

136-30

writing off — adjustments

136-30

— taxable supplies

21-5

Bakery products

Sch 1

Bankruptcy, liquidation and receivership annual tax periods

151-60

concluding tax period

27-40(1)

Base year definition

195-1

Beverages

38-4

grape wine

WTR 31-2.01

GST-free vending machine beverages Bingo Biscuits and biscuit goods

Sch 2 GSTR 38-3.01 38-270 Sch 1

Boarding schools

38-105

Bodies corporate

184-1

Bodies politic

184-1

Branches offshore supplies

84-15

Burden of proof appeal

TAA 14ZZO

review

TAA 14ZZK

Business definition

ABN 41

enterprise — definition

9-20(1)(a)

sale — see Supplies of going concerns Business day definition

195-1; TAA 8AAZMB(2)

C Campervans

LT 25-1(2)

Cancellation of registration

25-50

• special rules checklist

25-99

application requirement

25-50

backdating

25-65

Commissioner

— when he may cancel

25-57

— when he must cancel

25-55

date of effect

25-60

effect on GST branches

54-90

Cancelled lay-by sales

102-1; 102-5

attributing GST

102-10

attributing input tax credits

102-10

Candidate trustee definition Carrying on an enterprise

GSTR 48-10.03(2) ABN 41

carrying on — definition

195-1; LT 27-1

Cars disabled people

38-510

— veterans

38-505

input tax credits Cash accounting turnover threshold

69-10 29-40(3)

Cash basis accounting amalgamating companies attributing adjustments cessation

90-35 29-20(2) 29-50

changing — cessation — amounts not previously attributed

159-5

— cessation — amounts partly attributed

159-10

— cessation — bad debts

159-15

— entities ceasing to exist or coming into existence

159-30

— starting

159-20

— starting — bad debts

159-25

charities — ceasing to account on cash basis

157-10

— choice

157-5

choosing cash basis

29-40

Commissioner's permission

29-45

company amalgamations

90-35

creditable acquisitions

— attributing input tax credits progressive or periodic supplies special rules

29-10(2) 156-25 29-69

taxable supplies — attributing GST

29-5(2)

turnover threshold

29-40(3)

Charitable institutions/funds — see also Non-profit entities retirement village accommodation, supplies

38-260

Charities accounting basis

157-1

— ceasing to account on cash basis

157-10

— choosing to account on cash basis

157-5

endorsement by Commissioner

176-1

enterprise — definition fund-raising events

9-20(1)(e) 40-160–40-165

non-commercial activities — nominal consideration

38-250

— second-hand goods

38-255

raffles and bingo

38-270

reimbursement of employees — amounts of input tax credits — creditable acquisitions

111-10 111-5

— employers paying expenses of employees

111-25

— former or future employees

111-30

— recipients of certain withholding payments

111-20

— tax invoices

111-15

— volunteers working for charities

111-18

retirement village accommodation — supplies

38-260

volunteer workers

111-18

Checklists — see Special rules Child care approved services

38-145

other child care

38-150

registered carers

38-140

supplies directly related

38-155

Chinese herbal medicine

38-10(1)

Chiropody services

38-10(1)

Chiropractic services

38-10(1)

Closely related definition Coffee

GSTR 70-5.01A Sch 2

Coin-operated devices input taxed

GST(Tr) 24C

Commencement dates

VETR 2; 1-2

Commercial residential premises commercial accommodation — definition long-term accommodation

87-15 87-1; 87-5

— definition

87-20

premises not predominantly for long-term accommodation

87-10

suppliers’ choice not to apply division

87-25

Commissioner — see also Administration charities — endorsement

176-1

definition

195-1

luxury car tax values may amend assessments may make assessments must give notice of assessment must give things in writing

LT 21-10 TAA Sch 1 sec 155-35–155-60 TAA Sch 1 sec 155-5 TAA Sch 1 sec 155-10 TAA Sch 1 sec 105-145

negating effects of schemes — copy of declaration must be given to affected entity

165-65

— declaration effect according to term

165-50

— disregarding of scheme in making declaration

165-55

— negating avoider's GST benefits

165-40

— one declaration may cover several tax periods and importations

165-60

— reducing an entity's net amount or GST to compensate

165-45

net amounts, working out — determinations Registrar of Australian Business Register

17-20 ABN 28

registration cancellation — when Commissioner may cancel

25-57

— when Commissioner must cancel

25-55

retaining refunds — ascertainment of liability

TAA 8AAZLG; TAA 8AAZLGA TAA 8AAZLGB

Commissioner's determinations attribution rules

29-25

luxury cars — taxable importations simplified accounting methods

LT 7-15(1) 123-15

tax periods — changing days when period ends

27-35

— one month

27-15

— revoking determinations of one month

27-25

— revoking elections of one month

27-22

— revoking special determination

27-38

— special determination on request

27-37

— taking into account changes in periods

27-30

— withdrawing elections of one month

27-20

taxable importations — value

13-20(2)

Commissioner's permission cash basis accounting Commissioner’s remedial power

29-45; 29-50 TAA Sch 1 sec 370-1; TAA Sch 1 sec 370-5

determinations — commencement

TAA Sch 1 sec 370-20

— repeal

TAA Sch 1 sec 370-15

intended purpose or object

TAA Sch 1 sec 370-10

Commonwealth

72-95

GST

177-1

luxury car tax wine tax

LT 21-1 WT 27-20

Commonwealth, State and Territory insurance schemes Commonwealth-State financial relations

78-115 1-3

Companies GST — group membership requirements

48-10

— joint venture participation requirements

51-10

holding company

190-1

pre-establishment costs — see Pre-establishment costs Company amalgamations

90-1

acquisitions

90-15; 90-25

adjustments

90-30

amalgamated company — not registered — registered

90-10 90-5

cash basis accounting

90-35

input tax credits

90-25

liability for GST

90-20

supplies

90-5; 90-10; 90-20

Company groups 90% owned groups of companies

190-1; 190-5

Compensation — see Statutory compensation schemes Compulsory third party schemes

79-1; GSTR 195-1.01; GSTR Sch 11

adjustment events — decreasing

79-70

— increasing

79-75

— judgments and court orders — effect

79-90

— payments of excess

79-80

— settling claims, supplies of goods

79-85

court judgments, compliance

79-20

CTP ancillary payment or supply — average input tax credit fraction — calculation formula

79-100 79-95

— definition

79-35(1)

— meaning

79-35(1)

decreasing adjustments using applicable average input tax credit

Subdiv 79-D; 79-95; 79-100

fraction — average input tax credit fraction — calculation formula

79-100 79-95

Div 78, extension — application

79-30

— CTP hybrid payment or supply, definition

79-25

Div 78, modified application

Subdiv 79-A

— adjustment

79-10

— decreasing adjustment, sole operator election

79-15

— premium selection test satisfaction — subrogation rights, extension

79-5 79-20

other payments and supplies — certain schemes, exclusion

79-45

— CTP compensation, definition

79-35

— decreasing adjustments

79-50

— increasing adjustments, payments of excess

79-55

— recovery by operators, taxable supplies

79-65

— settlements and payments, effect

79-60

— stamp duty exclusion

79-40

settling of claims

79-20

transitional

GST(Tr) 23; GST(Tr)R 8; GST(Tr)R Sch 1

Concluding tax period

27-40

Confectionery

Sch 1

Confidentiality ABN information

ABN 30

Consideration before 1 July 2000 certain payments and other things definition

GST(Tr) 10 9-17 9-15; LT 27-1

Consideration acquisition of real property improvements

75-14

Consolidation of returns GST joint ventures Construction agreements

51-52

made before 1 July 2000 Corporations, sole Cosmetic treatments Course materials — educational

GST(Tr) 19 184-1 38-7(2)(b) 38-95

Court orders insurance claims Creditable acquisitions

78-110 11-1; 11-5

— see also Acquisitions • special rules checklist

11-99

acquisition — definition bad debts written off — recovering amounts previously written off

11-10 21-15; 136-40 136-45

input tax credits

11-20

— amount

11-25

— attributing input tax credits

29-10

partly creditable acquisitions

11-30

recovering amounts previously written off

21-20

reimbursement of employees

111-5

second-hand goods — see Second-hand goods Creditable at less than 1/11 of the consideration definition Creditable importations • special rules checklist

136-50 15-1; 15-5 15-99

creditable purpose — definition input tax credits

15-10 15-15; 15-20

— attributing

29-15

partly creditable

15-25

Creditable purpose

11-15; 129-50

adjustments

129-5–129-15

— attributing

129-90

— decreasing

129-75

— effect of adjustment

129-80

— gifts to gift-deductible entities

129-45

— increasing

129-70

— none when acquisitions and importations below certain value

129-10

— periods

129-20; 129-25

— working out

129-40

apply

129-55

changes — extent

15-25(3); 15-25(4); 129-1

definition

15-10

goods applied solely to private or domestic use

129-15

GST group — ceasing to be a member

48-115

GST joint venture — ceasing to be a participant pre-establishment costs tradex scheme goods Creditable purpose, annual apportionment

51-115 60-20; 60-35 141-20 131-1

annual apportionment election — duration — eligibility to make

131-20 131-5

— GST group members

131-15

— making

131-10

annual apportionment election, consequences — acquisitions or importations of certain cars

131-50

— attributing adjustments under s 131-55

131-60

— increasing adjustments, annually apportioned acquisitions and importations

131-55

— partly creditable acquisitions

131-40

— partly creditable importations

131-45

Credits of tax luxury car tax wine tax

LT 2-10; LT 17-1–17-10 WT 17-1–17-45

— GST groups

WT 21-45

— GST joint ventures

WT 21-75

— net amounts reduced Criminal Code application to offences

WT 21-1; WT 21-15

— luxury car tax offences — wine tax offences

LT 21-15 WT 27-30

Crown liabilities GST law Crustaceans and molluscs CTP ancillary payment or supply

1-4 38-4(1)(g) GSTR 79-35.01

Currency requirements value of taxable supplies

9-85

Current GST lodgment record definition Current GST turnover

195-1 188-15

Customs GST imposition

GSTIRCA 3

— rate

GSTIRCA 4

— State property

GSTIRCA 5

Customs duties alcohol

GST(Tr)R 14

delivery into home consumption

114-20

security for payment forfeited

114-15

tobacco

GST(Tr)R 10

wine tax

WT 23-1–23-10

D Death concluding tax period

27-40(1)

Debts — see Bad debts; Supplies in satisfaction of debts Deceased estate distributions

139-1

— adjustments

139-5

— application of Div 129

139-15

— attribution of adjustments

139-10

margin for supply of real property Decreasing adjustment

75-11(3)

gross-up clauses, additional consideration

133-5

later payment of consideration

75-27

third party payments

133-5; 134-5

Defence related international obligations indirect tax refund schemes

TAA Sch 1 sec 105-120

Definitions • Dictionary definitions

195-1; ABN 41; GST(Tr)R 3; LT 27-1; VETR 3; WT 33-1

AAT

TAA 14ZQ

AAT Act

TAA 14ZQ

AAT extension application

TAA 14ZQ

ABN account — cash basis — same basis accredited course of study

195-1; ABN 41; LT 27-1; WT 33-1 GSTR Dictionary 195-1; LT 27-1 195-1 GST(Tr)R 7(6)

ACNC-registered charity

195-1

ACNC-registered religious institution

195-1

acquirer acquisition Act

GSTR Dictionary 11-10; 84-14; 195-1; GSTR 40-5.05; GSTR Dictionary ABNR 3; GSTR Dictionary; GST(Tr)R 3; VETR 3; WTR 1-1.03

actual application of a thing

195-1

additional consideration

195-1

adjusted reset cost base asset setting amount adjustment

TAA Sch 1 sec 284-80(2); TAA Sch 1 sec 284-150(3) 195-1; LT 27-1

adjustment event

195-1

adjustment note

195-1

adjustment period

195-1

adjustment provision administrative overpayment AD1a

TAA Sch 1 sec 284-145 TAA 8AAZN(3) WT 33-1

adult and community education course

195-1

Aged Care Minister

195-1

Aged Care Secretary

195-1

aircraft's stores

195-1

airport shop goods

195-1; WT 33-1

amalgamated company

195-1

amalgamating company

195-1

amalgamation

195-1

amending Act

177-20(5)

amount

195-1; WT 33-1

annual apportionment — election

195-1

— turnover threshold

195-1

annual GST liability

195-1

annual tax period

195-1

annual tax period election

195-1

ANTS GST Act

VETR 3

AOU

WT 33-1

AOU connected with retail sales of wine

WT 33-1

applicable day applicant application to own use

GST(Tr) 15B VETR 3 WT 33-1

apply

195-1

appropriate percentage

195-1

approved entity approved form approved pathology practitioner approved selling price approved valuation APRA arbitrated offer arbitrator

GSTR Dictionary 195-1; ABN 41; GST(Tr)R 3; LT 27-1; WT 33-1 195-1 WT 19-15(1C) 195-1 GSTR Dictionary GST(Tr) 15B GST(Tr) 15B; GST(Tr)R 3A

assessable amount

TAA Sch 1 sec 155-35(1)

assessable dealing

WT 33-1

Assessable Dealings Table

WT 33-1

assessable goods

GST(Tr) 17

assessable income

195-1

assessable professional income

195-1

assessable wine assessed GST

WT 33-1 195-1

assessed net amount assessed wine tax assessment associate

195-1 WT 33-1 195-1; WT 33-1 195-1; ABN 41; LT 27-1; WT 33-1

associated producer

WT 19-20; WT 33-1

at least a 90% stake

195-1

Australia

ABN 41; LT 27-1

Australian ADI

GSTR Dictionary

Australian-based business recipient Australian Business Register Australian Business Registrar Australian consumer

195-1 195-1; ABN 41 195-1 9-25(7); 195-1

Australian fee or charge

195-1

Australian government agency

195-1

Australian law

195-1

Australian resident

195-1

Australian tax, fee or charge Australian wine

LT 27-1 WT 33-1

average income

195-1

average input tax credit fraction

195-1

average wholesale price method barrier copy

WT 9-40; WT 33-1 GSTR Sch 5

base year

195-1

batch repair process

195-1

beverage

195-1

borne borne wine tax borrowing business business day candidate trustee car

LT 27-1 WT 31-10; WT 33-1 195-1 195-1; ABN 41 195-1; TAA 8AAZMB(2) GSTR 48-10.03(2) 195-1; GST(Tr)R 3; LT 27-1; VETR 3

car limit

195-1; VETR 3

car parts

195-1; LT 27-1

carried on in the indirect tax zone carrying on

195-1 195-1; LT 27-1

carrying on (an enterprise) cash accounting turnover threshold

ABN 41 195-1

CB declaration

GSTR Sch 5

change

GST(Tr) 15B

charge card Child Care Minister cider or perry closely related

GSTR Dictionary 195-1 WT 31-5; WT 33-1 GSTR 70-5.01A

commercial accommodation

195-1

commercial residential premises

195-1

Commissioner — see Commissioner Commissioner of Taxation company complying superannuation fund Comptroller-General of Customs

LT 27-1; WT 33-1 195-1; ABN 41; TAA 8AAZA; WT 33-1 195-1 195-1; GSTR Dictionary

compulsory ABSTUDY SSL repayment amount

TAA 8AAZA

compulsory repayment amount

TAA 8AAZA

compulsory SSL repayment amount

TAA 8AAZA

compulsory third party scheme compulsory TSL repayment amount connected with connected with Australia

195-1; GST(Tr) 23; GST(Tr)R 8 TAA 8AAZA WT 33-1 LT 27-1

connected with the indirect tax zone

85-5(1); 195-1

consideration

195-1; LT 27-1

consolidated group

195-1

consumer

195-1

container

WT 33-1

contributing operator

195-1

contributing operator's payment

195-1

contribution amount

195-1

Corporations Act company

ABN 41

corrected GST amount

195-1

corrected input tax credit amount

195-1

corrected luxury car tax amount course materials credit

LT 27-1; LT 15-10 195-1 TAA 8AAZA

credit card

GSTR Dictionary

credit union

GSTR Dictionary

creditable acquisition

195-1

creditable at less than 1/11 of the consideration

195-1

creditable importation

195-1

creditable purpose CR1 CTP ancillary payment or supply

11-15; 15-10; 195-1 WT 33-1 195-1; GSTR 79-35.01

CTP compensation or ancillary payment of supply

195-1

CTP compensation payment or supply

195-1

CTP dual premium or election payment or supply

195-1

CTP hybrid payment or supply

195-1

CTP premium

195-1

current GST lodgment record

195-1

current GST turnover

195-1

customs clearance area customs dealing customs duty

195-1; WT 33-1 WT 33-1 195-1; LT 27-1; WT 33-1

customs entry

WT 5-30(5)

Customs Tariff

LT 27-1; WT 33-1

customs value

195-1

dealer in precious metal

195-1

Debit card

GSTR Dictionary

debt interest

GSTR 70-5.02(4)

decreasing adjustment decreasing luxury car tax adjustment deemed local entry

133-5(1); 195-1 LT 15-25; LT 15-40; LT 27-1 WT 5-30(5)

delayed administration (beneficiary) objection

TAA 14ZQ

delayed administration (trustee) objection

TAA 14ZQ

dental practitioner Department deposit account derivative

195-1 VETR 3 195-1 GSTR Dictionary

derived

195-1

digital currency

195-1

Disability Services Minister

195-1

disabled person

LT 27-1

disclose

ABN 30(6)

disposal

GSTR 40-5.04; GSTR Dictionary

dividend

195-1

early net amount

195-1

education course

195-1

education institution

195-1

electronic communication

195-1

electronic distribution platform electronic lodgment turnover threshold electronic payment

84-70; 195-1 195-1 195-1; GSTR Dictionary

eligible Australian carbon credit unit

195-1

eligible emissions unit

195-1

eligible international emissions unit

195-1

eligible royalty cost employee share scheme end supply

WT 33-1 195-1 LT 27-1

endorsed charity

195-1

English language course for overseas students

195-1

enter for home consumption

LT 27-1

enter goods for home consumption enterprise entertainment entity entrusted person

GSTR Dictionary 195-1; ABN 41; LT 27-1 195-1 184-1; 195-1; ABN 41; ABNR 3; GSTR Dictionary; LT 27-1; WT 331; TAA 8AAZA ABN 41

essential prerequisite

195-1

estimated annual GST amount

195-1

exceed the financial acquisitions threshold excess non-RBA credit

195-1

TAA 8AAZA

excisable goods

195-1

excise duty

195-1

exempt entity

195-1

exempt food additive expense payment benefit explanatory section export extension of time refusal decision extent of consideration

GSTR 38-3.02(2) 195-1 195-1; LT 27-1; WT 33-1 WT 33-1 TAA 14ZQ 84-13

extent of creditable purpose

15-25(3); 84-13

family

GSTR 48-10.01

family company

GSTR 48-10.02(6)

Family Court

TAA 14ZQ

Family Court Judge

TAA 14ZQ

family member family trust

195-1 GSTR 48-10.02(6)

farming business

195-1

FBT year

195-1

Federal Court Finance Minister financial acquisition financial supply

TAA 14ZQ 195-1; LT 27-1; WT 33-1 189-15; 195-1 195-1

financial supply facilitator

GSTR 40-5.07; GSTR Dictionary

financial supply provider

GSTR 40-5.06; GSTR Dictionary

financial year first aid or life saving course floating home food

195-1; LT 27-1; WT 33-1 195-1; GSTR 195-1.02 195-1 195-1; WT 33-1

foreign law

195-1

Foreign Minister

195-1

formal local entry

WT 5-30(5)

formation

195-1

freight container

195-1

fringe benefit

195-1

fringe benefits tax

195-1

fruit or vegetable wine

WT 31-4; WT 33-1; WTR 31-4.01

FS assessment debt

TAA 8AAZA

fuel-efficient car limit

LT 25-1(5); LT 27-1

full input tax credit

15-25(3); 84-13

fund-raising event

195-1

futures exchange

195-1

gambling event

195-1

gambling supply

195-1

general interest charge

195-1

gift-deductible entity

195-1

gift-deductible purpose

195-1

global GST amount

195-1

goods government entity

195-1; GSTR Sch 5 195-1; ABN 41

government related entity

195-1

government school

195-1

grape wine

WT 31-2; WT 33-1

grape wine product

WT 31-3; WT 33-1

ground clearance group liability GST GST Act

LTR 27-1.01(2) 195-1 17-5(1); 195-1; LT 27-1; VETR 3; WT 33-1 GST(Tr) 5(1); LT 27-1; WT 33-1

GST benefit

195-1

GST branch

195-1

GST branch registration number

195-1

GST disadvantage

195-1

GST exclusive market value

195-1

GST exclusive value

195-1

GST-free GST group

195-1; LT 27-1; VETR 3; WT 33-1 195-1; LT 27-1; WT 33-1

GST group participant

51-7(1)

GST importation value

WT 33-1

GST inclusive market value

195-1; LT 27-1; VETR 3

GST instalment

195-1

GST instalment payer

195-1

GST instalment quarter

195-1

GST instalment shortfall

195-1

GST joint venture

195-1; LT 27-1; WT 33-1

GST law

195-1

GST religious group

195-1

GST return

195-1

GST turnover

195-1

half-retail price method

WT 9-35; WT 33-1

head company

195-1

Health Minister

195-1

higher education institution

195-1

HIH company

195-1

HIH rescue entity

195-1

hire purchase agreement

195-1; GST(Tr) 5(3)

home care

195-1

hospital treatment

195-1

hybrid settlement sharing arrangement

195-1

import imported wine inbound intangible consumer supply incapacitated entity incidental financial supply

195-1; LT 27-1; WT 33-1 WT 33-1 84-65; 195-1 195-1 GSTR Dictionary

incidental valuable metal goods

195-1

income year

195-1

increase increasing adjustment increasing luxury car tax adjustment indirect marketing sale indirect tax zone individual

WT 33-1 195-1 LT 15-20; LT 15-45; LT 27-1 WT 33-1 195-1; LT 27-1; WT 33-1 195-1; ABN 41

industrial instrument

195-1

ineligible for the margin scheme

195-1

inherit

195-1

input tax credit input taxed

17-5(1); 195-1 195-1

instalment tax period

195-1

instalment turnover threshold

195-1

insurance broker

195-1

insurance policy

195-1

insurance policy settlement sharing arrangement

195-1

intended or former application of a thing

195-1

interest international transport invoice inwards duty free shop

GSTR 40-5.02; GSTR Dictionary 195-1; LT 27-1 195-1 195-1; WT 33-1

ITAA 1936

195-1; ABN 41; LT 27-1

ITAA 1997

195-1; ABN 41; LT 27-1; WT 33-1

joint venture operator LE1 legal practitioner leisure activity

195-1; LT 27-1; WT 33-1 WT 33-1 195-1 LTR 27-1.02(2)

life insurance policy

195-1

limited registration entity

195-1

liquidator

195-1

local entry

195-1; WT 33-1

Local Entry Table

WT 33-1

locally enter wine under quote

WT 33-1

locally enters wine under quote

WT 31-15(3)

lodged electronically

195-1

long-term accommodation

195-1

long-term lease

195-1; GSTR 70-5.02(4)

luxury car

195-1; LT 25-1; LT 27-1

luxury car — emergency vehicles luxury car tax luxury car tax adjustment luxury car tax adjustment event luxury car tax law luxury car tax threshold luxury car tax value managed investment scheme

LTR 25-1.01 195-1; LT 27-1 LT 15-10; LT 27-1 LT 15-5; LT 27-1 195-1; LT 27-1 LT 25-1(3); LT 25-1(4); LT 27-1 LT 27-1 GSTR 70-5.02(4)

managing operator

195-1

managing operator's payment or supply

195-1

manufacture

WT 33-1

manufacturer

WT 33-1

margin

195-1

margin scheme

195-1

mead

WT 31-6; WT 33-1

MEC group

195-1

medical practitioner

195-1

medical service

195-1

member member of GST group

195-1; LT 27-1; WT 33-1 48-7(1)

mineral deposit

195-1

minerals

195-1

monetary prize

195-1

money more than 2 years old

195-1; LT 27-1; WT 33-1 LT 27-1

mortgage loan

GSTR 70-5.02(4)

mortgage scheme

GSTR 70-5.02(4)

motor vehicle

GST(Tr) 5(3); LT 27-1

motorcycle

VETR 3

motorcycle benefit

VETR 3

National Training Framework net amount

GSTR Dictionary 195-1; LT 27-1; WT 33-1

net capital loss

195-1

net GST

195-1

net refund position

195-1

new recreational boat

195-1

new residential premises

195-1

New Tax System changes

GST(Tr) 15L(3)

New Zealand

WT 33-1

New Zealand participant

WT 33-1

90% owned group nominal defendant settlement sharing arrangement non-cash benefit

195-1; GSTR 48-10.03A(3) 195-1 195-1; ABN 41

non-creditable insurance event

195-1

non-deductible expense

195-1

non-entity joint venture

195-1; ABN 41; TAA 8AAZA

non-government higher education institution

195-1

non-profit association

195-1

non-profit sub-entity non-RBA tax debt

195-1; ABN 41 TAA 8AAZA

non-resident

195-1

non-taxable importation

13-10

non-taxable re-importation

195-1; LT 7-20; LT 27-1; WT 33-1

notified instalment amount

195-1

notional wholesale purchase price notional wholesale selling price objection decision obtain wine under quote obtains wine under quote officer officer of Customs official employment offshore supply of low value goods 100% subsidiary operating lease operator original reset cost base asset setting amount Outstanding tax-related liability outwards duty free shop overdue part participant partly creditable

WT 33-1 WT 9-30; WT 9-45; WT 33-1 TAA 14ZY(2) WT 33-1 WT 31-15(4) 195-1; LT 27-1 GSTR Dictionary ABN 41 84-77; 195-1 195-1 GST(Tr) 19A(3) 195-1 TAA Sch 1 sec 284-80(2); TAA Sch 1 sec 284-150(3) GSTR Dictionary 195-1 195-1; LT 27-1 VETR 3 195-1; GSTR Dictionary; LT 27-1; WT 33-1 195-1

partnership

195-1; ABN 41; WT 33-1

passed on

195-1; LT 27-1; WT 33-1

payment system

GSTR Dictionary

period of review

195-1; TAA Sch 1 sec 155-35(2)

permitted beneficiary

GSTR 48-10.03

person

195-1; ABN 41

place of consignment

195-1; LT 27-1

place of export

195-1

potential residential land

195-1

pre-establishment acquisition

195-1

pre-establishment importation

195-1

pre-school course

195-1

precious metal

195-1

predominantly for long-term accommodation

195-1

premises

195-1; WT 33-1

premium selection test is satisfied

195-1

prepaid phone card or facility

195-1

prescribed rules for export sales

WT 33-1

previously attributed GST amount

195-1

previously attributed input tax credit amount

195-1

previously attributed luxury car tax amount price primary course primary production business primary tax debt

LT 15-15; LT 27-1 195-1; LT 27-1; WT 33-1 195-1 195-1; LT 27-1 TAA 8AAZA; TAA 8AAZD(2)

principal member

195-1

private health insurance

195-1

producer

WT 33-1

producer rebate

WT 33-1

Productivity Minister

177-20(5)

professional or trade course

195-1

professional service

195-1

projected GST turnover

195-1

property of any kind belonging to a State property subdivision plan

GST(E) 5(2); GST(G) 5(2); LT(C) 5(2); LT(E) 5(2); LT(G) 5(2); WT(C) 5(2); WT(E) 5(2); WT(G) 5(2) 195-1

protected document

ABN 41

protected information

ABN 41

provision purchase wine under quote

GSTR 40-5.03; GSTR Dictionary WT 33-1

purchaser

WTR 1-1.03

purchases wine under quote

WT 31-15(2)

Quality of Care Principles

195-1

quarterly tax period

195-1

quotable purpose quote

LT 27-1 LT 27-1; WT 33-1

RBA

TAA 8AAZA

RBA deficit debt

TAA 8AAZA

RBA group

TAA 8AAZA

RBA statement

TAA 8AAZA; TAA 8AAZI(2)

RBA surplus

TAA 8AAZA

real property

195-1; GSTR 70-5.02(4)

rebatable wine

WT 33-1

recipient

195-1; LT 27-1

recipient created tax invoice

195-1; VETR 3

recipient's contribution

195-1

recipient's payment

195-1

recognised professional

195-1

recognised tax adviser

195-1

recognised trust scheme redeliverer reduce reduced credit acquisition refiner of precious metal

GSTR 70-5.02(4) 195-1 WT 33-1 195-1; GSTR 70-5.02A 195-1

refund-eligible car

LT 27-1; LTR 27-1.01(1)

registered

195-1; LT 27-1; WT 33-1

registered training organisation Registrar registration turnover threshold related entity relates to business finance relevant assessing authority relevant traveller religious practitioner representative

GSTR Dictionary ABN 41 195-1 GSTR 33-15.03(5) 195-1 GST(Tr)R 7(6) 195-1; GSTR Dictionary; WT 33-1 195-1; ABN 41 195-1

representative member

195-1; LT 27-1; WT 33-1

required to be registered

195-1; LT 27-1; WT 33-1

research and development

LT 27-1

resident agent

195-1

residential care service

195-1

residential premises

195-1

retail sale

WT 33-1

retailer

195-1

retirement village

195-1

reviewable ABN decision

ABN 41

reviewable GST decision

195-1; TAA Sch 1 sec 110-50(2)

reviewable GST transitional decision reviewable objection decision reviewable wine tax decision royalty

TAA Sch 1 sec 110-50(3) TAA 14ZQ TAA Sch 1 sec 111-50 WT 9-70; WT 33-1

royalty-inclusive AOU

WT 33-1

royalty-inclusive sale

WT 33-1

RSE licence

ABN 41

RSE licensee

ABN 41

sake

WT 31-7; WT 33-1

sale

WT 33-1

satisfies the membership requirements

195-1

satisfies the participation requirements

195-1

SB declaration

GSTR Sch 5

scheme

195-1

school

195-1

second-hand goods

195-1

secondary course

195-1

secondary tax debt

TAA 8AAZA

Secretary

VETR 3

securities

GSTR Dictionary

securitisation entity

GSTR 70-5.02(4)

serviced apartment

195-1

settlement amount

195-1

share

195-1

shareholder ship

GSTR 48-10.01 195-1

ship's stores

195-1

simplified accounting method

195-1

small business entity

195-1

small enterprise entity

195-1

small enterprise turnover threshold

195-1

smart card source product

GSTR Dictionary WT 33-1

special education course

195-1

special professional

195-1

specified departure date State law

GSTR Sch 5 195-1; WT 33-1

stated monetary value

195-1

statutory compensation scheme

195-1

stratum unit

195-1; GSTR 70-5.02(4)

student accommodation

195-1

Student Assistance Minister

195-1

Subdivision 38-P period

195-1

substantial renovations

195-1

superannuation fund supplier-taxed offshore supply of low value goods supply

195-1; ABN 41 195-1 9-10; 195-1; ABN 41; LT 27-1; WT 33-1

supply of a going concern

195-1

supply of low value goods

84-79; 195-1

tax-bearing dealing

WT 33-1

tax debt

TAA 8AAZA

tax debtor

TAA 8AAZA

tax invoice

195-1; 29-70(1); VETR 3

tax loss tax on capital gain tax period

195-1 TAA Sch 1 sec 284-80(2); TAA Sch 1 sec 284-150(3) 195-1; LT 27-1; WT 33-1

tax period turnover threshold

195-1

tax-related liability

195-1

taxable at less than 1/11 of the price

195-1

taxable dealing taxable importation

195-1; WT 33-1 195-1

taxable importation of a luxury car taxable supply taxable supply of a luxury car taxable value taxation decision taxation law taxation objection taxi travel telecommunication supply Territory law

195-1; LT 27-1 195-1; LT 27-1; WT 33-1 LT 5-10; LT 27-1 WT 33-1 TAA 14ZQ 195-1; ABN 41 TAA 14ZL(2); TAA 14ZQ 195-1 85-10; 195-1 195-1; WT 33-1

tertiary course

195-1

tertiary residential college course

195-1

TFN

ABN 41

thing

195-1

third party adjustment note total amounts wagered total monetary prizes

134-20(1); 195-1 126-10(1) 126-10(1); GST(Tr) 24(2)

total Subdivision 66-B credit amount

195-1

total Subdivision 66-B GST amount

195-1

tourist activity tourist refund scheme

LT 27-1; LTR 27-1.02(1) GSTR Dictionary

tradex order

195-1; WT 33-1

tradex scheme goods

195-1; WT 33-1

trading stock transaction card transition trading period transportation document TRS verification facility

GST(Tr) 5(3) GSTR Dictionary GST(Tr) 6A(4) 195-1 GSTR Dictionary

TSA contributing member

195-1

turnover threshold

195-1

unabsorbed contribution unit trust untaxable Commonwealth entity

GSTR 70-5.02C 195-1 195-1; WT 33-1

untaxed AOU

WT 33-1

untaxed sale

WT 33-1

valid meal entertainment register

195-1

valuable metal

195-1

valuable metal threshold

195-1

value

195-1

varied instalment amount

195-1

voucher

195-1

wholesale sale

WT 33-1

wine

195-1; WT 31-1; WT 33-1

wine tax

195-1; WT 33-1

Wine Tax Act

195-1

wine tax borne

WT 31-10; WT 33-1

wine tax credit

WT 33-1

Wine Tax Credit Table

WT 33-1

wine tax law

195-1; WT 33-1

withholding payment you

195-1; ABN 41 195-1; ABN 41; LT 27-1; WT 33-1

Dental services Deposits as security forfeited deposits

38-10(1) 99-1; 99-5 99-10

Depreciation luxury car tax threshold

LT 25-1

Derived definition

195-1

Determinations — see Commissioner's determinations; Ministerial determinations Diesel and alternative fuels grants scheme — see Prescribed changes Diesel fuel rebate change in rate Dietary services

GST(Tr)R 16 38-10(1)

Disabled persons — see also People with disabilities cars disabled care services home modifications luxury car modifications medical aids and appliances

38-505; 38-510 38-25; Sch 3 Sch 3 LT 5-20(5) Sch 3

mobility aids

Sch 3

specialist disability services

38-40

support provided to NDIS participants

38-38

vehicles fitted out for wheelchairs

LT 25-1(2)

Disclosure of information ABN information

ABN 30

prescribed bodies and purposes

ABNR 9

Domestic air travel Drugs and medicinal preparations

38-355 38-50; Sch 3

Due dates payment of tax — weekends and public holidays Duty free shops, inwards

TAA 8AAZMB 38-415

E Early net amount definition

195-1

Education courses

38-85

lease of curriculum related goods

38-97

prior learning — recognition

38-110

supplies — not GST-free

38-100

Education, training and apprenticeship Higher Education Contribution Scheme — HEC assessment debt

TAA 8AAZLD

student assistance — special priority credits

TAA 8AAZLD

Student Financial Supplement Scheme — FS assessment debts

TAA 8AAZLD

Electronic distribution platform definition Electronic lodgment/notification/payment

84-70

payment of tax debts Electronic lodgment turnover threshold Electronic payment of GST

TAA 8AAZMA 31-25 33-10(2)

Electronic transmission GST — lodgment of returns

31-25

— payments

33-10

notices given by Commissioner Eligible emissions units Emergency vehicles

TAA Sch 1 sec 105-145(2) 38-590 Sch 1; LT 25-1(2); LTR 25-1.01

Employee services supplies overseas entities

188-40

Employee share scheme

84-14

definition

195-1

Enterprise, definition carried on in the indirect tax zone definition

9-27 9-20; ABN 41

Entertainment expenses

69-5(3)(f)

facilities

69-15

— elections — 50/50 split method

69-35

Entertainment register valid meals Entities definition

195-1 184-1; TAA Sch 1 155-95 195-1; ABN 3; ABN 41

Equity securities financial supplies

GSTR 40-5.09

Estimated annual GST amount definition Evidence Australian Business Register judicial notice of signature

195-1 TAA Sch 1 sec 350-10 ABN 27 TAA Sch sec 1 350-15

RBA statements

TAA 8AAZI

RBA transactions, evidentiary certificate

TAA 8AAZJ

Excess GST • overview refund

142-1 142-10

Excise alcohol

GST(Tr)R 14

GST imposition

GSTIREA 3

— rate

GSTIREA 4

— State property

GSTIREA 5

petroleum products

GST(Tr)R 15

Excise duties alcohol

GST(Tr)R 14

petroleum

GST(Tr)R 15

tobacco

GST(Tr)R 10

Excursions — educational

38-90

Exemptions cancellation of exemptions — GST — luxury car tax

177-5 LT 21-5

GST — see GST-free supplies wine tax — see Wine equalisation tax Expense payment benefit definition

195-1

Export of goods for repair or renovation taxable importations Exports accompanied baggage — tourist refund scheme aircraft and ships

117-1; 117-5 38-185 GSTR 38-185.01; GSTR Sch 5 168-5(1) 38-185

non-residents — tooling used to manufacture goods for export

38-188

supplies relating to the repair etc of goods under warranty

38-191

Extension of time

objections

TAA 14ZW; TAA 14ZX

External Territories resident of external Territory, refund scheme

168-5(1A)

F Family company definition

GSTR 48-10.02(6)

Family Court transfer of appeal proceedings Family maintenance

TAA 14ZZS 69-5(3)(c)

Family members definition GST group

195-1 48-15(2)

Family trust definition

GSTR 48-10.02(6)

Farm land subdivided

38-475

supplied for farming

38-480

Farming business definition

38-475(2)

FBT year definition

195-1

Fees Australian Business Register Field trips — educational

ABNR 7 38-90

Financial acquisition definition

189-15

Financial supplies acquisitions

11-10(2)(f); 11-15

— definition

GSTR 40-5.05

— input tax credits — entitlement creditable purpose

189-1 15-10(4)

disposal — definition examples exceeding financial acquisitions threshold

GSTR 40-5.04 GSTR 40-5.11; GSTR Sch 7 189-1–189-15

facilitators

GSTR 40-5.07

incidental financial supplies

GSTR 40-5.10

input taxed supplies

40-5

interests — definition

GSTR 40-5.02

providers

GSTR 40-5.06

provision — definition reduced credit acquisitions — acquisitions attracting reduced credit

GSTR 40-5.03 70-1; GSTR 70-5.01–70-5.03 70-5

— creditable purpose, extended definition

70-10

— creditable purpose, extent

70-20

— general

GSTR 70-5.02

— offshore supplies

GSTR 70-5.02

— prohibition against claiming twice

GSTR 70-5.02D

— reduced input tax credits

70-15

— sale

70-25

— unabsorbed contribution supplies that are financial supplies — examples supplies that are not financial supplies — examples supplies that may be financial supplies things acquired, imported or applied — attribution — decreasing adjustments for not fully creditable purpose Fines and penalties First aid or life saving course

GSTR 70-5.02C GSTR 40-5.09 GSTR 40-5.11; GSTR Sch 7 GSTR 40-5.12 GSTR 40-5.13; GSTR Sch 8 GSTR 40-5.08 132-1 132-10 132-5 69-5(3)(a) GSTR 195-1.02; GSTR Sch 12

Fixed trust definition

GSTR 48-10.01

Fixed trust groups alternative membership requirements Flexible care

GSTR 48-10.03A 38-35

Food definition

38-4

for consumption on premises

38-3; 38-5

GST status

38-2–38-6

not GST-free premises used in supplying food school tuckshops and canteens takeaway food (hot) vending machine beverages Food additives and ingredients Food packaging Forfeited deposits

Sch 1 38-5 40-130 38-3(1)(b) GSTR 38-3.01 38-4; GSTR 38-3.02 38-6 99-10

Freehold grants and similar interests by government leases preceding

38-450

Freehold interests sale

75-1–75-25

Fringe benefits input taxed suppliers to provide

71-1–71-10

Fringe benefits tax objections Fruit and vegetable juices Fuel sales grants

TAA 14ZW(1)(aaa) Sch 2 GST(Tr)R 18

Fund-raising events

40-160–40-165

Funeral agreements

GST(Tr) 15

G Gambling

126-1

gambling event — definition

126-35

gambling supplies — connected with the indirect tax zone

126-27

— definition

126-35

— value

188-32

global accounting system

126-1–126-35

— acquisitions

126-30

— bad debts

126-20

— global GST amounts

126-10

— losses carried forward

126-15

— repayments of losses

126-32

— Subdiv 9-C, application

126-25

raffles and bingo, charities

38-270

tax invoices

126-33

transitional provisions

GST(Tr) 24

Game delivery for slaughtering or processing

9-10(3A)

General interest charge administrative overpayments definition

TAA 8AAZN 195-1

Gift-deductible entities fund-raising events

40-160–40-165

gifts

129-45

volunteer workers

111-18

Gift funds

9-20(1)(d)

Global roaming telecommunication supplies

38-570

Going concerns — see Supplies of going concerns Goods and services tax — see GST Goods applied solely to private or domestic use

130-1

increasing adjustment

130-5

Goods in bond valuation of taxable supplies

108-1; 108-5

wine in bond — assessable dealings

WT 9-75

— taxed

WT 7-20

Goods seized by Customs

114-5

Government bodies

9-20(1)(g)

Government entities

149-1

application of GST Act

149-15

Australian Business Number

ABN 5

government GST group — membership requirements registration — cancellation Government funded health services Grants of land by governments Grape wine products

149-25 149-5; 149-10 149-20 38-15 38-445 WTR 31-3.01

Ground clearance definition

LTR 27-1.01(2)

GST • basic rules • overview • special rules checklist

5-1; 5-5 2-1–2-30 37-1

Act — explanatory sections

4-5; 182-10

— material forming part of Act

182-1; 182-15

— material not forming part of Act

182-5; 182-15

— non-operative material — Schedules

4-1–4-10 182-15

adjustment events — see Adjustment events adjustment notes — see Adjustment notes adjustments — see Adjustments administration amount on supply application to States and Territories

2-30 GST(Tr) 15D 1-4

attributing to tax periods

72-15

collection and recovery

2-30

Commonwealth-State financial relations consideration

1-3 9-15

creditable acquisitions — see Creditable acquisitions creditable importations — see Creditable importations exemptions — cancellation

177-5

GST-free supplies — see GST-free supplies imposition of tax

GST(G) 3

— customs duty

GST(C) 3

— excise duty

GST(E) 3

input tax credits — see Input tax credits input taxed supplies — see Input taxed supplies interpretation — common definitions — defined terms

2-25 3-5(3) 3-1–3-10

liability for GST

9-40

— special rules checklist

9-40

net amounts

7-5

passed on GST — working out

142-25

payments — see GST payments penalties — see Offences and penalties rate

1-3(b); GST(C) 4; GST(E) 4; GST(G) 4

refunds — see Refunds registration — see Registration rounding of amounts of GST start State property

9-90 GST(Tr) 7 GST(C) 5; GST(E) 5; GST(G) 5

supplies connected with the indirect tax zone

9-25

supply, definition

9-10

tax invoices — see Tax invoices tax periods — see Tax periods taxable importations — see Taxable importations taxable supplies — see Taxable supplies turnover GST branches

188-1 54-1; 72-90

additional net amounts

54-40

adjustment notes

54-50

cancellation of registration

54-85

— by Commissioner

54-75

— date of effect

54-80

— effect

54-90

— on application

54-70

GST — payments

54-60

— returns

54-55

net amounts of parent entities

54-45

refunds

54-65

registration

54-5

— date of effect

54-10

— registration number

54-15

tax invoices

54-50

GST-free supplies charities — raffles and bingo child care disability support provided disabled persons’ cars education exports farm land

9-30; 38-1 38-250; 38-255 38-270 38-140–38-155 38-38 38-505; 38-510 38-85–38-110 38-185–38-190; GSTR 38-185.01; GSTR Sch 5 38-475; 38-480

food

38-2

— definition

38-4

— food packaging

38-6

— not GST-free government schools grants of land by governments health

38-3; Sch 1 38-250; 38-255 38-445 38-7–38-60

international mail

38-540

inwards duty free shops

38-415

precious metals

38-385

premises used in supplying food

38-2

religious services

38-220

transport

38-355

water, sewerage and drainage

38-285–38-300

GST groups

48-1

adjustments

48-50

approval ceasing to be a member

48-5

— adjustments

48-110

— creditable purpose, changes in extent

48-115

financial supplies — exceeding financial acquisitions threshold — current acquisitions

189-5

— exceeding financial acquisitions threshold — future acquisitions

189-10

fixed trusts — alternative membership requirements groups treated as single entities

GSTR 4810.03A 48-55

GST — liability

48-40

— returns

48-60

individuals

48-10

— membership requirements

GSTR 48-10.04

input tax credits — entitlement

48-45

luxury car tax — adjustments — liability for tax

LT 16-10 LT 16-5

membership

48-57

— approval of early day of effect of forming and changing

48-71

— changing

48-70

— consequences for a representative member of membership change during a tax period

48-52

— consequences of being a member for part tax period

48-51

— consequences of changing a representative member during tax period

48-53

— effect of representative member becoming an incapacitated entity

48-75

— tax periods with incapacitated members

48-73

membership requirements

48-10

— government GST group

149-25

— non-profit sub-entities — partnerships

63-50 GSTR 48-10.02

non-resident members

57-50

non-residents making supplies connected with Australia

83-10

partnerships

48-10

— requirements projected GST turnover relationship of companies and non-companies

GSTR 48-10.02 188-20(2) 48-15

religious groups — see GST religious groups supplies of real property — particular circumstances

75-11

tax invoices that are required to identify recipients

48-57

trusts

48-10

— membership requirements

GSTR 48-10.03

wine tax

WT 21-40

wine tax credits

WT 21-45

— excess over tax liabilities refunded

WT 17-20

GST imposition customs, excise — imposition

GSTIRCA 3

— rate

GSTIRCA 4

— State property

GSTIRCA 5

where tax is not customs duty or excise duty — imposition

GSTIRGA 3

— rate

GSTIRGA 4

— State property

GSTIRGA 5

GST instalment definition

195-1

payer — definition

195-1

quarter — definition

195-1

shortfall — definition GST joint ventures

195-1 51-1

additional net amounts

51-45

adjustments

51-40

approval — early day of effect of forming and changing

51-75

ceasing to be a participant — adjustments

51-110

— creditable purpose — changes in extent

51-115

changing the participants formation

51-70 51-5

GST returns

51-50

— consolidation

51-52

input tax credits — entitlement

51-35

liability

51-30

luxury car tax — additional net amounts

LT 16-25

— adjustments

LT 16-20

— liability for tax

LT 16-15

non-residents making supplies connected with Australia participants

83-15 51-7

participation requirements

51-10

payments of GST

51-55

refunds

51-60

specified purposes

GSTR 51-5.01

wine tax

WT 21-70

— additional net amounts

WT 21-80

— credits

WT 21-75

— liability

WT 21-70

GST payments • special rules checklist anti-avoidance provisions

7-15; 33-1; GSTR 33-15.01 33-99 165-1–165-65

application — notice and date of effect

GSTR 33-15.05

approval — application

GSTR 33-15.02

— requirements

GSTR 33-15.03

— revocation

GSTR 33-15.08

bank guarantee

GSTR 33-15.04

decision review

GSTR 33-15.09

deferred payments — due date due dates

GSTR 33-15.07 33-5

electronic dealing — approved entities GST

GSTR 33-15.06

— branches

54-60

— joint ventures

51-55

importations — deferral of GST payments

GSTR 33-15.01

insured entity — unregistered

78-90

payment methods

33-10

supplies in satisfaction of debts

105-20

GST refunds — see Refunds GST religious groups

49-1

acquisitions between members

49-35

adjustment events

49-40

approval

49-5

approvals and revocations — date of effect

49-85

creditable purpose — changes in extent

49-45

membership — changing

49-70

— requirements

49-10

notice of Commissioner's decision

49-90

notification by principal members

49-80

revoking the approval

49-75

supplies between members

49-30

when treated as single entities

49-50

GST returns

31-1; 31-10

• special rules checklist

31-99

additional returns

31-20

anti-avoidance provisions due dates

165-1–165-65 31-8; 31-10

electronic lodgment

31-25

form and contents

31-15

GST — branches

54-55

— groups

48-60

GST joint ventures

51-50

— consolidation of returns

51-52

insured entity — unregistered

78-85

other tax periods — assessed net amounts payments — due dates

33-5

quarterly tax periods

31-8

registered entity's obligation

31-5

supplies in satisfaction of debts GST turnover agent as separate supplier or acquirer

105-15 188-1 188-24

cash basis accounting

29-40

current GST turnover

188-15

gambling supplies — value

188-32

insurance claim settlements

188-22

loans — value

188-35

meeting, and not exceeding, turnover threshold

188-10

non-taxable supplies — value

188-30

overseas entity — employee services supply projected GST turnover supplies reverse charged — not included in recipient's GST turnover

188-40 188-20; 188-25 84-1 188-23

tax period turnover threshold

27-15

turnover thresholds — table

188-5

H Hardship release from liabilities — Australian Business Register fees

ABNR 7(3)

Health goods and services

38-45; 38-47; Sch 3

medical aids and appliances

Sch 3; GSTR 38-45.01

third party procured

38-60

Health industry government funded

38-15

hospital treatment

38-20

medical services

38-7

residential care

38-25; Sch 1

services other than medical

38-10; 38-15

Hearing aids

Sch 3

Hearing related services

38-10(1)

Herbal medicines

38-10(1)

transitional provisions

GST(Tr) 21; GST(Tr)R 7

Higher Education Contribution Scheme HEC assessment debt — special priority credits

TAA 8AAZLD

Higher Education Loan Program compulsory repayment amount — definition

TAA 8AAZA

special priority credits

TAA 8AAZLD

HIH rescue package

78-120

insurance

78-120

Hire purchase agreements

158-1

treat as not accounting on a cash basis

158-5

Hobbies

9-20(2)(b)

Holding companies

190-1

Home care

38-30

Hospital treatment

38-20

definition

195-1

I Ice-cream food

Sch 1

Importations authorised delivery into home consumption

114-20

exported live animals

117-10

goods already entered for home consumption

114-10

goods covered by Customs Act

114-1; 114-5

goods exported for repair or renovation

117-1; 117-5

GST payments

33-15

— application for approval

GSTR 33-15.02

— application, notice and date of effect

GSTR 33-15.05

— approval requirements

GSTR 33-15.03

— approval revocation

GSTR 33-15.08

— bank guarantee

GSTR 33-15.04

— decision review

GSTR 33-15.09

— deferral

GSTR 33-15.01

— due dates

GSTR 33-15.07

— electronic dealings by approved entities

GSTR 33-15.06

money non-taxable

13-5(3) 13-10; 42-1; 42-5

— goods returned in unaltered condition

42-10

— supplies of low value goods

42-15

partly creditable

15-25

security for payment forfeited

114-15

taxable — customs security

171-1; 171-5

warehoused goods entered for home consumption by entity other than importer

114-25

without entry for home consumption Inbound intangible consumer supplies

114-1; 114-5 38-610; 40-180; 84-45

adjustment notes

84-50

definition

84-65

electronic distribution platform

84-55; 84-60

Incapacitated entities representatives — adjustments for bad debts

58-15

— cancellation of registration

58-25

— circumstances in which representatives have GST-related liabilities and entitlements

58-10

— creditor

58-95

— effect on attribution rules of not accounting on a cash basis

58-40

— general principle — giving GST returns

58-5 58-50

— GST returns

58-45

— money available to meet liabilities

58-65

— not required to give GST returns in some cases

58-55

— notice of cessation

58-30

— notification to Commissioner of certain liabilities

58-60

— protection for actions

58-70

— representatives required to be registered

58-20

— tax periods

58-35

tax periods

27-39

Incidental financial supplies

GSTR 40-5.10

Income tax collection and recovery Income tax-related transactions

TAA Sch 1 110-1

consolidated group regime operation — supplies indirect tax sharing agreements losses transfer tax funding agreements

110-15 110-60; 110-65 110-5 110-30

tax sharing agreements — entering into agreement

110-20

— group liability, leaving group clear

110-25

Increasing adjustment input tax credit entitlement

75-22

Indirect marketing sales wine tax

WT 5-20

Indirect tax refund schemes defence related international obligations

TAA Sch 1 sec 105-120

international obligations

TAA Sch 1 sec 105-125

— defence related

TAA Sch 1 sec 105-120

Indirect tax specific entities GST groups

TAA Sch 1 sec 444-90

GST joint ventures

TAA Sch 1 sec 444-80

non-profit sub-entities

TAA Sch 1 sec 444-85

Individuals

GST group membership requirements

48-10; GSTR 48-10.04

Ineligible for margin scheme definition

195-1

Infant and invalid beverages

Sch 2

Information requirements Australian Business Register Input tax credits compulsory third party schemes — transitional

ABN 14–16; ABNR 4–6 7-1 GST(Tr) 23 GST(Tr) 23; GST(Tr)R 8

creditable acquisitions

11-20; 11-25

creditable importations

15-15; 15-20

entitlement

GST(Tr) 7

GST — groups

48-45

— joint ventures

51-35

— no longer able to be taken into account

93-15

offshore supplies

84-13

pre-establishment — acquisitions — costs — importations

60-25 60-5; 60-10 60-30

reduced — acquisitions — certain offshore supplies

GSTR 70-5.02A

— acquisitions — general

GSTR 70-5.02

— percentage for each kind of reduced credit acquisition

GSTR 70-5.03

second-hand goods time limit on entitlements — exceptions

66-1–66-70 93-1; 93-5 93-10

Input taxed suppliers fringe benefits provision — importations

71-10

Input taxed supplies

9-30; 40-1

coin-operated devices

GST(Tr) 24C

financial supplies fund-raising events

40-5 40-160–40-165

precious metals residential premises residential rent school tuckshops and canteens Installations and goods on installations

40-100 40-65; 40-70 40-35 40-130 114-5

Instalment tax period definition

195-1

Instalment turnover threshold definition Insurance Commonwealth, State or Territory schemes excess payments, increasing adjustments GST on premiums HIH rescue package insured event before 1 July 2000

195-1 78-1 78-115 78-18 78-5 78-120 GST(Tr) 22

judgments and court orders

78-110

portfolio transfers

78-118

settlement of claims — calculating turnovers

188-22

— rights of subrogation

78-75

— statutory compensation schemes

78-100

settlements — insured — payments of excess — supplies

78-55 78-45; 78-50

— supply of goods to insurers

78-60

settlements — insurers

78-10

— acquisitions

78-20

— acquisitions in course of settlements

78-30

— adjustment events

78-40

— rights of subrogation

78-35

— supplies — working out decreasing adjustments statutory compensation schemes — GST on premiums — settlement of claims

78-25; 78-35 78-15 78-105; GSTR 78-105.01 78-95 78-100

supplied through brokers

153-25

third parties — payments by insured entities

78-70

— payments by insurers

78-65

— rights of subrogation

78-75

third party schemes, compulsory — transitional transport of goods

GST(Tr) 23; GST(Tr)R 8 38-355

unregistered insured entities — GST payments

78-90

— GST returns

78-85

— net amounts

78-80

Insurance brokers supplies, acquisitions made through brokers

153-1

— adjustment notes

153-20

— adjustments

153-10

— determinations

153-65

— effect of arrangements on acquisitions

153-60

— effect of arrangements on supplies

153-55

— input tax credits

153-5

— insurance supplied through broker

153-25

— tax invoices

153-15

— treated as suppliers or acquirers

153-50; 188-24

Insurance claims event before 1 July 2000

GST(Tr) 22

Intermediaries — see also Agents supplies, acquisitions made through intermediaries

153-50–153-65

— treated as suppliers or acquirers

153-50–153-65

International flights or voyages domestic legs

38-355

International mail

38-540

International obligations indirect tax refund schemes Interpretation

TAA Sch 1 sec 105-120; TAA Sch 1 sec 105-125

company groups luxury car tax wine tax Invalids’ beverages Invoices before 1 July 2000 Inwards duty free shops

190-1; 190-5 LT 23-1–23-10 WT 29-1–29-10 Sch 2 GST(Tr) 10 38-415

J Joint ventures — see GST joint ventures Judgments insurance claims Juices, fruit and vegetable

78-110 Sch 2

L Land real property — taxable supplies

75-1–75-25

Land development rights supplies in return — by Australian government agencies — not constituting consideration Land grants by governments

82-1 82-10 82-5 38-445

Lay-by sales, cancelled — see Cancelled lay-by sales Leases freehold grants and similar interests by government

38-450

lease of goods — use outside the indirect tax zone

38-187

long-term leases — taxable supplies of real property progressive or periodic supplies and acquisitions

75-1–75-25 156-22

Leisure activity definition

LTR 27-1.02(2)

Leisure facilities

69-5(3)(e)

Life insurance financial supplies Limited registration entities

GSTR 40-5.09 146-1; 146-5

creditable acquisitions

146-10

creditable importations

146-15

entries in Australian Business Register

146-20

quarterly tax periods

146-25

Liquidation concluding tax period

27-40(1)

Live animals, exported assessed GST refunds

117-15

taxable importations valuation

117-10

Livestock delivery for slaughtering or processing

9-10(3A)

Loans value Local government bodies

188-35 9-20(2)(d)

Long-term accommodation — see Commercial residential premises Losses carried forward gambling Low value consignments by post

126-15 114-5

Low value goods offshore supplies — see Offshore supplies Low value transactions adjustment notes

29-80

tax invoices

29-80

Luxury car — emergency vehicles definition

LTR 25-1.01

Luxury car tax • overview of provisions Act

LT 2-1–2-25

— explanatory sections

LT 4-5

— non-operative material

LT 4-1

— other material additional supplies and modifications

LT 4-10 LT 5-20(3); LT 5-20(5)

adjustments

LT 2-10; LT 15-1; LT 15-10

— bad debts

LT 15-40; LT 15-45

— change of use

LT 15-30; LT 15-35

— decreasing for supplies — events

LT 15-25 LT 15-5

— GST groups

LT 16-10

— GST joint ventures

LT 16-20

— increasing for supplies

LT 15-20

— previously attributed amounts

LT 15-15

administration agreement with Commissioner

LT 2-25 LT 21-10

alteration of contracts — compliance costs affected amount payable

TAA Sch 1 sec 111-60 LT 5-15

application of provisions — States and Territories bad debt adjustments

LT 1-3 LT 15-40; LT 15-45

collection and recovery

LT 2-25

Commonwealth and Commonwealth entities

LT 21-1

credits

LT 2-10; LT 17-1; LT 17-5

— claims

LT 17-10

— excess credits to be repaid

LT 17-15

— for tax borne

LT 17-5

Criminal Code application

LT 21-15

Customs Act 1901 (Cth), s 162 or s 162A

LT 13-25

exemptions — cancellation

LT 21-5

financial year — definition

LT 27-1

fuel-efficient car limit — definition GST Act 1999 (Cth), Div 165 GST-free supplies

LT 27-1 LT 13-30

— luxury car tax value GST groups — adjustments

LT 5-20(1A) LT 16-1 LT 16-10

— liability for tax

LT 16-5

GST joint ventures

LT 16-1

— additional net amounts

LT 16-20

— adjustments

LT 16-20

— liability for tax

LT 16-15

identifying the defined term — bold italics

LT 3-10

importing luxury cars — change of use adjustments

LT 15-35

imposition of tax

LT(G) 3

— customs duty

LT(C) 3

— excise duty

LT(E) 3

interpretation

LT 2-20

— common definitions — Dictionary definitions — identifying defined terms — interpretation rules liability for tax — GST groups — GST joint ventures — taxable importations

LT 3-5(3) LT 27-1 LT 3-1–3-10 LT 23-1–23-10 LT 2-5; LT 5-1; LT 5-5 LT 16-5; LT 16-10 LT 16-15–16-25 LT 7-5

luxury car — definition

LT 25-1; LTR 25-1.01

— emergency vehicles

LTR 25-1.01

— threshold, definition

LT 27-1

miscellaneous

LT 2-15

non-taxable re-importation — definition

LT 7-20; LT 27-1

payments

LT 2-10; LT 13-1

— adjustments

LT 13-10

— attribution rules

LT 13-15

— net amounts increased — taxable importations penalties — see Offences and penalties

LT 13-5 LT 13-20–13-30

primary producers and tourism operators — claiming refunds

LT 18-15

— payment of refunds

LT 18-20

— refunds for tax borne — primary producers

LT 18-5

— refunds for tax borne — tourism operators

LT 18-10

primary production business — definition

LT 27-1

quoting — • overview

LT 9-1

— ABN — supply or importation

LT 9-5

— improper quoting — offence

LT 9-30

— improperly made quote

LT 9-25

— incorrect quote but effective

LT 9-20

— manner

LT 9-15

— periodic quoting

LT 9-10

quoting ABN — effectiveness of quote

LT 2-5; LT 9-1 LT 9-20; LT 9-25

— improper quoting, offence

LT 9-30

— improperly made quote

LT 9-25

— incorrect quote

LT 9-20

— manner of quoting

LT 9-15

— periodic quoting

LT 9-10

rate — applicable

LT(C) 4; LT(E) 4; LT(G) 4 LT 7-15(1)

refund-eligible car — definition

LT 27-1; LTR 27-1.01

refunds

LT 2-10

— primary producers and tourism operators

LT 18-1

Regulations State property

LT 21-20 LT(C) 5; LT(E) 5; LT(G) 5

supplies — by associate — change of use adjustments — to associate taxable importations — amount of tax

LT 5-20(4) LT 15-35 LT 5-20(2) LT 7-1; LT 7-10 LT 7-15

— liability for tax

LT 7-5

taxable supplies

LT 5-10

— attribution rules — luxury cars threshold

LT 13-15 LT 5-1 LT 25-1

tourist activity — definition

LT 27-1; LTR 27-1.02

value of car

LT 5-20; LT 7-15

M Mail, international

38-540

Margin scheme failure to pay full consideration

75-12

— particular circumstances

75-11

— subdivided land

75-15

margins for supplies — acquired as GST-free going concern or GST-free farm land

75-11(5)

— acquired from an associate

75-11(6)

— acquired through several acquisitions

75-16

real property supplies — tax invoices

75-30

supplies to associates

75-13

taxable supplies of real property

75-1; 75-5

— acquisitions

75-20

— adjustments re bad debts

75-25

— amount of GST

75-10

— costs of improvements

75-14

Marina berths

40-35(1A)

Meal entertainment elections — adjustment events

69-50

— adjustment notes

69-55

— ceasing to have effect

69-45

— effect on net amounts

69-20

— 50/50 split method

69-25

— taken to have effect

69-40

— 12 week register method

69-30

Medical aids and appliances Medical services Medicinal preparations

38-45; Sch 3; GSTR 38-45.01 38-7 38-50

Mergers — see Company amalgamations Milk Milk products

38-4(1)(ga) Sch 2

Mineral deposits, exploration or exploitation GST joint ventures Ministerial determinations

51-5 177-10

Moneys importation supplies of money Motor homes

13-5(3) 11-10(3) LT 25-1(2)

Motor vehicles disabled people

38-510

— veterans

38-505

held under operating leases — transitional provisions

GST(Tr) 19A

Motorcycle benefits application — Commission to decide

VETR 10

— date of effect of decision

VETR 12

— formal requirements

VETR 7

— investigation

VETR 9

— notification of decision — withdrawal

VETR 11 VETR 8

decision review — AAT review

VETR 19

— Commission's duty

VETR 17

— request for review

VETR 16

— written record of decision

VETR 18

eligibility

VETR 4

— motorcycle purchase

VETR 5

— purchase of part of motorcycle

VETR 6

payment — amount

VETR 13

— bank account

VETR 14

— repayment in certain circumstances

VETR 15

N National Disability Insurance Scheme participants — disability support provided Naturopathy transitional provisions

38-38 38-10(1) GST(Tr) 21; GST(Tr)R 7

NDIS — see National Disability Insurance Scheme Net amounts or adjustments • special rules checklist rounding of amounts simplified accounting methods

17-1; 17-5 17-99 9-90; GST(Tr) 24B 123-15

working out — determinations

17-20

Net refund position definition New residential premises definition

195-1 33-1 40-75

New Tax System changes prescribed changes — abolition of accommodation levy

GST(Tr)R 13

— abolition of liability to pay financial institutions duty

GST(Tr)R 21

— abolition of liability to pay stamp duty

GST(Tr)R 22

— alcohol excise, customs duty and excise duty

GST(Tr)R 14

— diesel and alternative fuels grants scheme

GST(Tr)R 17

— diesel fuel rebate

GST(Tr)R 16

— fuel sales grants

GST(Tr)R 18

— luxury car tax

GST(Tr)R 11

— petroleum products excise and petroleum excise duty

GST(Tr)R 15

— power source

GST(Tr)R 9

— tobacco excise duty and customs duty

GST(Tr)R 10

— tourism marketing duty

GST(Tr)R 20

— wholesale sales tax equivalency payments

GST(Tr)R 19

— wine equalisation tax

GST(Tr)R 12

Non-arm's length transactions wine tax

WT 27-10

Non-cash business benefits

69-5(3)(h)

Non-compulsory uniforms and wardrobes

69-5(3)(g)

Non-deductible expenses

69-1; 69-5

acquisitions or importations

69-5

generally input tax credits of certain cars Non-profit entities

Subdiv 69-A 69-10 9-20(2)(c)

— see also Charitable institutions/funds GST group membership requirements Non-profit sub-entities application of ABN Act choice that branches be separate entities consequences of choice definition

48-10 63-1; 72-92 ABN 5 63-5 63-15 ABN 41

effect on adjustments — becoming a non-profit sub-entity

63-40

— ceasing to be non-profit sub-entity

63-45

GST group membership requirements

63-50

period of effect of choice

63-10

registration

63-20

— application of particular provisions relating to charities

63-27

— cancellation by application

63-30

— cancellation by Commissioner

63-35

— registration turnover threshold

63-25

Non-residents

domestic air travel

38-355

GST returns

57-40

members of GST groups

57-50

tooling used to manufacture goods for export

38-188

vouchers

100-20

Non-residents making supplies connected with the indirect tax zone

83-1

GST — amount

83-20

— groups

83-10

— joint ventures

83-15

registration reverse charge tax invoices Non-ruling advice and general administrative practice Non-taxable importations

83-25; 83-30 83-5 83-35 TAA Sch 1 sec 361-5 13-10; 42-1; 42-5

goods returned in unaltered condition

42-10

partly non-taxable importations

13-25

supplies of low value goods

42-15

Notices cash basis accounting — cessation

29-50

form and delivery

TAA Sch 1 sec 105-145

objection decision

TAA 14ZY(3)

Notified instalment amount definition Nursing services

195-1 38-10(1)

O Objections amended taxation decisions

TAA 14ZV

Commissioner's decision

TAA 14ZY

— request for decision

TAA 14ZYA

decisions covered by single notice

TAA 14ZR

excess concessional contributions

TAA 14ZVB

extension of time

TAA 14ZW; TAA 14ZX

ineligible income tax remission decisions

TAA 14ZS

interpretation

TAA 14ZQ

limited rights

TAA 14ZV; TAA 14ZVA

lodging out of time making an objection non-concessional contributions, relation outline of provisions

TAA 14ZW(2); TAA 14ZW(3) TAA 14ZU TAA 14ZVC TAA 14ZL–14ZP

time for making objection

TAA 14ZW

— amended assessment

TAA 14ZW(1B)

Occupational therapy

38-10(1)

Offences and penalties Australian Business Number — confidentiality — Criminal Code application

ABN 30 ABN 6

— identification offences

ABN 23

— regulations

ABN 31

customs documents for low value goods

TAA Sch 1 sec 288-46

improper quoting — luxury car tax

LT 9-30

— wine tax

WT 13-35

non-deductible expenses

69-5(3)(a)

unpaid tax

TAA Sch 1 sec 105-80

Offshore supplies Australian consumers

84-95

employee share ownership scheme

84-14

entities — not Australian consumers

84-100

— not consumers

84-105

inbound intangible consumer supplies

84-45

— adjustment notes

84-50

— electronic distribution platform

84-55; 84-60

— tax invoices

84-50

low value goods

84-73

— connected with indirect tax zone

84-75

— customs documents

84-93

— definition — exceptions

84-77 84-83; 84-85

— makers of supplies

84-81

— notifying amounts of GST to recipients

84-89

— penalties — redeliverers — review of provisions — tax invoices or adjustment notes supplies reverse charged

TAA Sch 1 sec 288-46 84-91 177-20 84-87 84-1

supply of low value goods — definition taxable supplies

84-79 84-5

— adjustments for acquisitions made solely for a creditable purpose

84-30

— amount of GST

84-12

— input tax credits

84-13

— price of taxable supplies

84-20

— reverse charge

84-10

— tax periods for supplies not connected with the indirect tax zone

84-25

— transfers between branches

84-15

100% subsidiary definition

195-1

One month tax periods determination

27-15; 27-25

election

27-10

— revocation

27-22

Options and warrants financial supplies

GSTR 40-5.09

Optometry

38-10(1)

Osteopathy services

38-10(1)

Overpayments by Commissioner

TAA 8AAZN

Overseas entities employee services supplies

P

188-40

Packaging food packaging Pain relief delivery systems Paramedical services

38-6 Sch 3 38-10(1)

Partly creditable acquisitions

11-30

Partly non-taxable importations

13-25

Partnerships

184-1

ABN information requirements GST group membership requirements partners and partnerships

ABN 16 48-10; GSTR 48-10.02 184-5

Passed on definition

195-1

Passengers or crew personal or household effects

114-5

PAYG

113-1

voluntary agreements — work or services supply

113-5

withholding system — application of GST Act

9-20(4)

PAYG withholding electronic payment of tax debts Payment by instalments

TAA 8AAZMA 162-1

consequences of electing to pay by instalments — assessed net amounts, when paid

162-110

— bankruptcy, liquidation or receivership — consequences

162-90

— concluding tax period

162-85

— due dates

162-60

— entities, two GST instalments per year

162-80

— form and contents of returns

162-65

— GST groups, membership change effect

162-95

— GST instalment payers

162-50

— late payment, general interest charge

162-100

— net amounts for instalment payers

162-105

— notices relating to instalments

162-75

— payment of instalments

162-70

— tax periods for instalment payers

162-55

electing to pay by instalments — current GST lodgment record

162-10

— duration of election

162-30

— election

162-15

— election time restriction

162-25

— eligibility — GST groups

162-5 162-20

GST instalments

162-130

— annual GST liability

162-145

— notified instalment amounts

162-135

— varied instalment amounts

162-140

Payment of assessed net amounts

33-3

due dates

33-5

Payment of tax-related liabilities

TAA 8AAZM–8AAZN

date due — weekends and public holidays

TAA 8AAZMB

GST — electronic dealings by approved entities

GSTR 33-15.06

Penalties — see Offences and penalties People with disabilities — see also Disabled persons communication aids

Sch 3

footwear

Sch 3

home modifications

Sch 3

mobility aids

Sch 3

safety helmets

Sch 3

Period of amendment

TAA 14ZW

Periodic quotations luxury car tax wine tax

LT 9-10 WT 13-15

Permitted beneficiary definition

GSTR 48-10.03

Persons and entities

184-1

Petroleum excise duty

GST(Tr)R 15

Petroleum products excise Pharmacists Physiotherapy Plants and plant materials (unprocessed) Podiatry services

GST(Tr)R 15 38-10(1); 38-10(2) 38-10(1) 38-4(1)(h) 38-10(1)

Portfolio transfers

78-118

insurance

78-118

Pre-establishment costs

60-1

acquisitions and importations

60-15

creditable purpose

60-20

— changes in extent

60-35

input tax credits registration

60-5; 60-10; 60-25; 60-30 60-10

Precious metals supplies Premises used in supplying food Prepared foods

38-385 38-5 Sch 1

Prescribed changes New Tax System changes — abolition of accommodation levy

GST(Tr)R 13

— abolition of liability to pay financial institutions duty

GST(Tr)R 21

— abolition of liability to pay stamp duty

GST(Tr)R 22

— alcohol excise, customs duty and excise duty

GST(Tr)R 14

— diesel and alternative fuels grants scheme

GST(Tr)R 17

— diesel fuel rebate

GST(Tr)R 16

— fuel sales grants

GST(Tr)R 18

— luxury car tax

GST(Tr)R 11

— petroleum products excise and petroleum excise duty

GST(Tr)R 15

— power source

GST(Tr)R 9

— tobacco excise duty and customs duty

GST(Tr)R 10

— tourism marketing duty

GST(Tr)R 20

— wholesale sales tax equivalency payments

GST(Tr)R 19

— wine equalisation tax

GST(Tr)R 12

Prices references to price in other Acts — GST implications

177-12

Primary production business definition

195-1

Private health insurance

38-55

Private rulings applicant's draft objection against ruling requiring Commissioner to make ruling Progressive or periodic supplies agreements spanning 1 July 2000 application of Div 58 attributing the GST cash basis accounting

TAA 14ZU TAA 14ZW(1A) TAA 14ZYB 156-1 GST(Tr) 12 156-17 156-5 156-25

creditable purpose — changes in extent

156-20

hire purchase agreements

156-23

input tax credits

156-10

leases

156-22

supplies partly connected with the indirect tax zone

156-15

Prohibition against claiming twice reduced input tax credit

GSTR 70-5.02D

Projected GST turnover

188-20

insurance claim settlements

188-22

termination of enterprise

188-25

transfer of capital assets

188-25

Property subdivision plan definition Psychology services

195-1 38-10(1)

Public holidays due dates for payment

TAA 8AAZMB

Q Quarterly tax periods

31-8

assessed net amounts payments

33-3

R Raffles and bingo

38-270

Rates of tax luxury car tax wine tax

LT(C) 4; LT(E) 4; LT(G) 4 WT(C) 4; WT(E) 4; WT(G) 4

Re-imported goods valuation

117-1–117-15

Real property grant, assignment or surrender

11-10(2)(d)

taxable supplies — margin scheme Recipient created tax invoices

75-1–75-25 29-70

Records and record keeping creditable acquisitions — second-hand goods

66-17

Recreational club expenses

69-5(3)(d)

Recreational pursuits

9-20(2)(b)

Reduced credit acquisition definition

GSTR 70-5.01–70-5.03 GSTR 70-5.02A

input tax credits — percentage reduced

GSTR 70-5.03

Refund-eligible car definition

LTR 27-1.01

Refunds

7-15; 35-1

• special rules checklist

35-99

anti-avoidance provisions entitlement to refund

165-1 35-5; 35-10

GST — branches — electronic dealings by approved entities

54-60 GSTR 33-15.06

— excess GST unrefunded

142-15

— excess GST unrelated to adjustments

142-10

— joint ventures — no refund of excess treated as non-taxable importations — restriction — supplies cancellation indirect tax refund schemes

51-60 142-16 TAA Sch 1 sec 105-65 142-20 TAA Sch 1 sec 105-125

live animals — re-importations retained tourist refund scheme — supplies later found to be GST-free wine tax

117-15 TAA 8AAZLG; TAA 8AAZLGA; TAA 8AAZLGB 168-1; 168-5 168-10 WT 21-1

Refunds of tax/amounts RBA surpluses and credits Registration • special rules checklist

TAA 8AAZLF–8AAZLH 23-1 25-49

ABN — see Australian Business Number application

25-1

backdating

25-15

before 1 July 2000

GST(Tr) 9

cancellation — see Cancellation of registration cessation

138-1

— adjustments

138-5

— amounts not previously attributed

138-15

— application of provisions

138-20

— attributing adjustments

138-10

— where provisions do not apply

138-17

Commissioner must register person date of effect

25-5 25-10

explanation of Division government entities — cancellation

23-1 149-5; 149-10 149-20

GST branches — see GST branches non-residents making supplies connected with Australia

83-25; 83-30

not registered for 4 years

23-20

pre-establishment costs

60-10

registration turnover threshold required to be registered

23-15; GSTR 23-15.01; GSTR 23-15.02 23-5

— special rules

23-99

who must be registered

23-10

Regulations

177-15

Australian Business Number

ABN 31

— information requirements

ABNR 4–6

luxury car tax transitional wine tax Reimbursement of employees

LT 21-20 GST(Tr) 25 WT 27-35; WT 31-8 111-1

input tax credits

111-10

tax invoices

111-15

withholding payments recipients

111-20

work-related expenses

111-25

— former or future employees

111-30

Religious groups — see GST religious groups Religious practitioners ABN rules definition GST treatment Religious services

ABN 5A 195-1; ABN 41 50-1; 50-5 38-220

Remission of penalty/GIC ineligible income tax remission decisions

TAA 14ZS

Representative definition Residential care

GSTR 48-10.01 38-25

Residential premises long-term leases new residential premises

40-70 40-65(2)

— definition

40-75

sales

40-65

Residential rents

40-35

marina berths Respiratory appliances

40-35(1A) Sch 3

Retailers simplified accounting methods Retirement village accommodation, supplies

123-1–123-15 38-260

Retirement villages accommodation supplies definition

38-260 195-1

Returns — see GST returns Review ABN decisions application of AAT Act

TAA 14ZZ ABN 21 TAA 14ZZA–14ZZJ

applications

TAA 14ZZC

burden of proof

TAA 14ZZK

decisions covered by single notice

TAA 14ZR

documents

TAA 14ZZF

grounds of objection

TAA 14ZZK

hearings

TAA 14ZZE

implementation of AAT decisions

TAA 14ZZL

ineligible income tax remission decisions

TAA 14ZS

interpretation

TAA 14ZQ

objections — application for review — extension of time decision outline of provisions

TAA 14ZZG TAA 14ZX(4) TAA 14ZL–14ZP

parties to proceedings

TAA 14ZZD

reasons for decision

TAA 14ZZJ

review pending

TAA 14ZZM

tax credits

TAA 14ZW(1)(aaa)

Reviewable GST decisions

TAA Sch 1 sec 110-50

Reviewable wine tax decisions

TAA Sch 1 sec 111-50

Rice milk

Sch 2

Rights acquisition

11-10(2)(e)

granted for life — transitional provisions use outside the indirect tax zone Rounding of amounts of GST transitional provisions

GST(Tr) 14 38-190 9-90 GST(Tr) 24B

Royalties, inclusive wine tax

WT 5-15

Rulings Commissioner may apply law if more favourable

TAA Sch 1 sec 357-70

contracts for schemes

TAA Sch 1 sec 357-80

effect if relevant provision re-enacted

TAA Sch 1 sec 357-85

inconsistent

TAA Sch 1 sec 357-75

Innovation and Science Australia

TAA Sch 1 sec 362-1

— application of Div 358 and 359

TAA Sch 1 sec 362-75

— application of private rulings

TAA Sch 1 sec 362-30–362-60

— application of public rulings

TAA Sch 1 sec 362-5–362-25

— common rules

TAA Sch 1 sec 362-70

— when binding on Commissioner

TAA Sch 1 sec 362-65

oral — Commissioner determinations

TAA Sch 1 sec 360-15

— withdrawing application

TAA Sch 1 sec 360-10

private

TAA Sch 1 sec 359-5

— application

TAA Sch 1 sec 359-10

— Commissioner may consider new information on objection

TAA Sch 1 sec 359-65

— dealing with applications

TAA Sch 1 sec 359-35

— delays in making

TAA Sch 1 sec 359-50

— for trustee of trust

TAA Sch 1 sec 359-30

— given to applicants

TAA Sch 1 sec 359-15

— must contain certain details

TAA Sch 1 sec 359-20

— objections, reviews and appeals

TAA Sch 1 sec 359-60

— related

TAA Sch 1 sec 359-45

— revised

TAA Sch 1 sec 359-55

— time of application

TAA Sch 1 sec 359-25

— valuations

TAA Sch 1 sec 359-40

private and oral rulings — additional information provided by applicant

TAA Sch 1 sec 357-115

— applications and objections not to effect obligations and powers

TAA Sch 1 sec 357-125

— assumptions in making

TAA Sch 1 sec 357-110

— Commissioner may take into account information from third parties

TAA Sch 1 sec 357-120

— further information may be sought

TAA Sch 1 sec 357-105

public

TAA Sch 1 sec 358-5

— application

TAA Sch 1 sec 358-10

— ceases to apply

TAA Sch 1 sec 358-15

— withdrawal

TAA Sch 1 sec 358-20

public and private rulings — electronic communications — evidence

TAA Sch 1 sec 357-95 TAA Sch 1 sec 357-100

relevant provisions

TAA Sch 1 sec 357-55

stopping relying

TAA Sch 1 sec 357-65

validity not affected by formal defect

TAA Sch 1 sec 357-90

when binding on Commissioner

TAA Sch 1 sec 357-60

Running balance accounts allocation allocation of tax debts

TAA 8AAZC TAA 8AAZLA(1) TAA 8AAZD

application

TAA 8AAZLB(1)

balance adjusted

TAA 8AAZLB(4)

evidence excess non-RBA credit instructions to Commissioner not binding interpretation payments, credits, RBA surpluses

TAA 8AAZI; TAA 8AAZJ TAA 8AAZLA(3) TAA 8AAZLE TAA 8AAZA TAA 8AAZL–8AAZLE

RBA deficit debt — GIC

TAA 8AAZF

— liability

TAA 8AAZH

RBA statements

TAA 8AAZG; TAA 8AAZI

RBA surplus and related credits RBA transactions, evidentiary certificate refunds of RBA surpluses and credits trustees

TAA 8AAZLC TAA 8AAZJ TAA 8AAZLF–8AAZLH TAA 8AAZB

S Sale of business — see Supplies of going concerns Sale of reduced credit acquisitions

70-25

Savoury snacks

Sch 1

Schemes to give benefits School tuckshops and canteens

165-1; 165-10(2) 40-130

Schools fund-raising events

40-160–40-165

GST-free supplies

38-250

raffles and bingo

38-255

reimbursement of employees second-hand goods

111-1–111-20 38-255

Second-hand goods

66-1; GST(Tr) 18

creditable acquisitions

66-5

— records

66-17

future re-supplies

66-40

— Commissioner's determination

66-70

— GST reduction

66-50

— re-supplies that are not taxable supplies

66-45

— records

66-55

— Subdiv 66-B credit amounts

66-65

— Subdiv 66-B GST amounts

66-65

government schools

38-255

input tax credits — amount

66-10

— attributing

66-15

— supply not fully taxable

66-60

stock on hand 1 July 2000 — second-hand goods

GST(Tr) 18

supply by charitable institution

38-255

Secrecy ABN information

ABN 30

Septic tanks emptying

38-295

Serviced apartment definition Settlement sharing arrangements

195-1 9-39; 80-1

contributing operator’s payment — meaning hybrid settlement sharing arrangements

80-5(3); 80-40(3); 80-80(3) Subdiv 80-C

— definition

80-80

— Subdiv 80-A application

80-85

— Subdiv 80-B application

80-90; 80-95

insurance policy settlement sharing arrangements

Subdiv 80-A

— adjustment events re managing operator's payment

80-35

— contributing operator's payment

80-25

— contributing operator's payment, effect

80-15

— meaning

80-5

— operator's increasing adjustment, managing

80-30

— operator's payments or supplies, managing

80-20

— parties to industry deeds, effect of becoming

80-10

managing operator’s payment or supply — meaning nominal defendant settlement sharing arrangements

80-5(2); 80-40(2); 80-80(2) Subdiv 80-B

— adjustment events relating to managing operator's payment

80-75

— contributing operator's payment

80-65

— contributing operator's payment, effect

80-55

— industry deeds, effect of becoming party to

80-50

— managing operator's increasing adjustment

80-70

— managing operator's payment or supply

80-60

— meaning

80-40

— subdivision application

80-45

special rules Settling of claims

9-39

court judgments, compliance Sewerage and sewerage-like services

79-20 38-290

Shareholder definition

GSTR 48-10.01

Ships exports

38-185

stores or spare parts

38-185

Simplified accounting methods choice Commissioner's determination net amounts “small enterprise entry” Social work

123-1 123-10 123-5 123-15 123-7 38-10(1)

Soy milk

Sch 2

Special clearance goods

114-5

Special professional definition

195-1

Special rules

45-1

• special rules checklist

37-1

accounting on cash basis

29-69

acquisitions

11-99

adjustment events

19-99

adjustment notes

29-99

adjustments

17-99

adjustments for bad debts

21-99

attribution rules

29-39

bad debts

21-99

cancellation of registration

25-99

creditable acquisitions

11-99

creditable importations

15-99

effect

45-5

GST payments

33-99

GST returns

31-99

liability for GST

9-40

net amounts or adjustments

17-99

refunds

35-99

registration

23-99; 25-99; 17-99

tax invoices

29-99

tax periods

27-99

taxable importations

13-99

taxable supplies

9-39; 9-69; 9-99

Specialist disability services

38-40

Speech aids

Sch 3

Speech pathology

38-10(1)

Speech therapy

38-10(1)

Stamp duty insurance premiums

78-5

State or Territory bodies acquisitions from quoted marketable securities State or Territory government entities

177-3 GST(Tr)R 22 72-100

States and Territories application of legislation — GST — luxury car tax — wine tax Australian Business Number Commonwealth-State financial relations Statutory compensation schemes definition GST on premiums military rehabilitation and compensation scheme settlement of claims

1-4 LT 1-3 WT 1-4 ABN 7 1-3 GSTR 78-105.01 78-105 78-95 GSTR Sch 10 78-100

Stock later applied for private or domestic purpose

GST(Tr) 17

Stock on hand on becoming registered

137-1

— adjustments

137-5

on 1 July 2000 — private or domestic purposes

GST(Tr) 17

— second-hand goods

GST(Tr) 18

Storm water drainage

38-300

Stratum units taxable supplies of real property Student accommodation

75-1–75-25 38-105

Student Financial Supplement Scheme FS assessment debts — special priority credits

TAA 8AAZLD

Student organisations membership fees

38-100

Students student assistance — special priority credits

TAA 8AAZLD

Subdivision of land farm land

38-475

margin scheme — taxable supplies of real property Subrogation of rights

75-15 78-35; 78-75

Subsidiary companies

190-5

Superannuation funds

184-1

application of ABN Act financial supplies

ABN 5 GSTR 40-5.09

Supplies adjustment events — see Adjustment events connection with the indirect tax zone

9-25

definition

9-10

partnerships timing unincorporated bodies whether financial supply

184-5 GST(Tr) 6 184-5 GSTR 40-5.01

Supplies for consumption outside the indirect tax zone

GSTR 38-185.01; GSTR Sch 5

exports of goods

38-185

leases etc of goods

38-187

supplies of things, other than goods or real property

38-190

supplies relating to the repair etc of goods under warranty

38-191

tooling used by non-residents to manufacture goods for export

38-188

Supplies for inadequate consideration taxable supplies — value

72-70

Supplies in satisfaction of debts

105-1

GST — payments

105-20

— returns

105-15

net amounts

105-10

supplies by creditors Supplies of going concerns

105-5 38-325

adjustments

135-1

— initial

135-5

— later

135-10

Supplies of goods involving installation or assembly services

9-25(6)

Supplies of goods to insurers

78-60

Supplies partly connected with the indirect tax zone progressive or periodic supplies

96-1; 96-5 156-15

taxable components — value

96-10

Supply of goods to a relevant traveller rules

GSTR Sch 5

Supply of rights exercisable on or after 1 July 2000

GST(Tr) 11

Supply or acquisition invoice or consideration before 1 July 2000 time

GST(Tr) 10 GST(Tr) 6

T Tax avoidance — see Anti-avoidance provisions Tax credits reviews and appeals

TAA 14ZW(1)(aaa)

Tax debts administrative overpayments

TAA 8AAZN

application of payments and credits

TAA 8AAZL

electronic payment receipt of payments Tax funding agreements

TAA 8AAZMA TAA 8AAZM 110-30

Tax invoices

29-70

• special rules checklist

29-99

agents and insurance brokers

153-15

gambling supplies

126-33

GST branches

54-50

low value transactions

29-80

non-residents making supplies connected with Australia

83-30

real property supplies under margin scheme

75-30

reimbursement of employees Tax periods • special rules checklist

111-15 7-10; 27-1 27-99

agents and insurance brokers

153-1–153-65

attributing to a tax period — see Attribution rules changes in periods

27-30

changing the day period ends

27-35

Commissioner's determination concluding tax period general rule incapacitated entities net amount for a tax period

27-15–27-38 27-40 27-5 27-39 7-5; 7-15

one month tax period — election

27-10

— revoking

27-22

— revoking determinations

27-25

— withdrawing elections

27-20

payments and refunds progressive or periodic supplies and acquisitions

7-15 156-1–156-25

resident agents

57-35

special determination on request

27-37

— revoking special determination

27-38

three month tax periods

27-5

Tax sharing agreements supplies and acquisitions — entering into agreement

110-20

— group liability, leaving group clear

110-25

Taxable at less than 1/11 of the price definition

136-50

Taxable importations

7-1; 13-1; 13-5

• special rules checklist

13-99

customs security

171-1; 171-5

GST — amount — liability luxury cars

13-20(1) 13-15 LT 7-10

non-taxable importations

13-10

partly non-taxable importations

13-25

value

13-20(2); 13-25

Taxable supplies • checklists of special rules — compulsory third party schemes — settlement sharing arrangements adjustment notes

7-1; 9-1; 9-5 9-39; 9-69; 9-99 9-39; GSTR Sch 11 9-39 29-75

attributing the GST

29-5

— compulsory third party schemes

9-39

— settlement sharing arrangements

9-39

carried on in the indirect tax zone

9-27

certain payments and other things

9-17

debt satisfaction — supplies by creditors goods in bond

105-5 108-1; 108-5

GST — amount

9-70

— liability

9-40

— rounding of amounts

9-90

non-residents — supplies not connected with the indirect tax zone

9-26

offshore supplies

84-5

recovering amounts previously written off value of taxable supplies

21-10 9-75; GSTR 29-80.01

— Australian currency

9-85

— supplies partly GST-free or input taxed

9-80

without consideration

72-5

— value writing off bad debts

72-10 21-5

— adjustments

136-30

— recovering amounts previously written off

136-35

Taxation Administration Act administration, collection and recovery — GST — luxury car tax — reasonably arguable

2-30 LT 2-25 TAA Sch 1 sec 284-15

Taxation law definition

ABN 41

oral or written statements

TAA Sch 1 sec 284-20

partnerships

TAA Sch 1 sec 284-35

statements by agents

TAA Sch 1 sec 284-25

trusts and trustees

TAA Sch 1 sec 284-30

Taxes, fees and charges

81-1

constituting consideration

GSTR 81-10.01

covered by reg 81-10.01 and 81-15.01

GSTR 81-15.02

division has effect despite s 9-15 and 9-17 do not constitute consideration effect of payment

81-20 GSTR 81-15.01 81-5

— certain fees and charges

81-10

not constituting consideration

81-15

retrospective application of regulations

81-25

supplies not connected with Australia

81-10

— non-residents

9-26

Taxi operators registration Tea, coffee and cocoa

144-1; 144-5 Sch 2

Telecommunications supplies

85-1

indirect tax zone, connected

85-5

made under arrangements for global roaming

38-570

Territories — see States and Territories Third party payments

134-1

adjustment events do not arise

134-25

adjustment notes

134-20

application of s 48-55 and 49-50

134-30

decreasing adjustments — attribution — payments made to third parties increasing adjustments Three month tax periods

134-15 134-5 134-10 27-5

Time limits appeal input tax credit entitlements

TAA 14ZZN 93-1; 93-5

objection

TAA 14ZW

Tobacco customs duty

GST(Tr)R 10

excise duty

GST(Tr)R 10

Tourism marketing duty

GST(Tr)R 20

Tourist activity definition

LTR 27-1.02

Tourist refund schemes accompanied baggage

168-5(1); GSTR 168-5.08; WT 25-5(1)

acquisitions

GSTR 168-5.01

cash payment

GSTR 168-5.11

departure from Australia

GSTR 168-5.06; GSTR 168-5.07

export of goods to external Territory

GSTR 168-5.10A

— time

GSTR 168-5.10B

— verification

GSTR 168-5.10C

payment authority

GSTR 168-5.12

— given at airport

GSTR 168-5.14

— given to Comptroller-General of Customs

GSTR 168-5.16

— lodged at TRS verification facility

GSTR 168-5.15

— payment claim, process

GSTR 168-5.17

place of departure from Australia

GSTR 168-5.07

purchase price

GSTR 168-5.04

registered entity

GSTR 168-5.03

relevant goods

GSTR 168-5.02

supplies later found to be GST-free

168-10

tax invoice

GSTR 168-5.05

time of export

GSTR 168-5.09

verification of export

GSTR 168-5.10

Trade enterprise — definition

9-20(1)(b)

Tradex scheme goods

141-1

adjustments

141-5

— attribution

141-15

creditable purpose

— changes in extent

141-20

definition

141-10

goods applied contrary to scheme Trading periods, spanning midnight on 30 June 2000

141-5 GST(Tr) 6A

Transfer of proceedings appeal proceedings, transfer to Family Court

TAA 14ZZS

Transition trading period definition Transitional arrangements

GST(Tr) 6A GSTR 200-0.00; GSTR Sch 15

Transitional provisions • overview acupuncture

GST(Tr) 4 GST(Tr) 21; GST(Tr)R 7

agreements spanning 1 July 2000 — existing agreements, no review opportunity

GST(Tr) 13

— progressive or periodic supplies

GST(Tr) 12

— rights granted for life

GST(Tr) 14

amendments and repeals coin-operated devices compulsory third party insurance schemes

GST(Tr) 3 GST(Tr) 24C GST(Tr) 23; GST(Tr)R 8

construction agreements made before 1 July 2000

GST(Tr) 19

funeral agreements

GST(Tr) 15

gambling

GST(Tr) 24

herbal medicine insured event before 1 July 2000

GST(Tr) 21; GST(Tr)R 7 GST(Tr) 22

motor vehicles — sales of vehicles held under operating leases

GST(Tr) 19A

naturopathy

GST(Tr) 21; GST(Tr)R 7

Regulations

GST(Tr) 25

rounding of amounts

GST(Tr) 24B

supply or acquisition — timing trading periods spanning midnight on 30 June 2000 vouchers, unredeemed

GST(Tr) 6 GST(Tr) 6A GST(Tr) 24A

Transport arranging transport and insurance

38-355

GST-free supplies

38-355

insurance

38-355

travel agents arranging overseas supplies

38-360

Travel agents arranging overseas supplies Travel expenses of relatives

38-360 69-5(3)(b)

Travellers leaving Australia accompanied baggage Trust distribution and beneficiaries

38-185; 168-5(1); GSTR 38-185.01 GSTR 48-10.01A

Trustees running balance accounts Trusts GST group membership requirements Turnover thresholds

TAA 8AAZB 184-1 48-10; GSTR 48-10.03 188-5

U Unabsorbed contribution definition

GSTR 70-5.02C

Unincorporated associations

184-1

members and association or body

184-5

Unit trusts financial supplies

GSTR 40-5.09

Unpaid tax penalty

TAA Sch 1 sec 105-80

Unpaid tax liability general interest charge

TAA Sch 1 sec 105-80

tax law — imposition of penalties or general interest charge Use before title passes

V Valuable metals

TAA Sch 1 sec 105-85 WT 5-10

recipients reverse charge

86-15; 86-20 86-5; 86-25

threshold

86-10

Valuations, approved

75-35

Varied instalment amounts definition

162-170 195-1

estimated annual amount less than 85% of annual liability

162-180

instalment shortfall

162-185

— calculation

162-185

payments less than 85% of annual liability

162-175

penalties — general interest charge, liability

162-205

— penalty reduction

162-195

— periods for which penalty payable

162-190

— shortfall made up in later instalment

162-200

Veterans cars for disabled people decision review eligibility

38-505 VETR 19 VETR 4

motorcycle benefit — application

VETR 10

payment

VETR 13

Vision aids Volunteer charity workers Vouchers

Sch 3 111-18 100-1

arrangement for supply

100-18

definition

100-25

redemption

100-10

— consideration

100-12

supplies — to non-residents transitional provisions

100-5 100-20 GST(Tr) 24A

unredeemed — increasing adjustments

100-15

W Warehoused goods entered for home consumption by entity other than importer Water supplied in container

114-25 38-285; Sch 2 38-285(2); 38-285(3)

Water, sewerage and drainage septic tank emptying

38-295

sewerage and sewerage-like services

38-290

storm water drainage

38-300

water supply

38-285

Weekends due dates for payment

TAA 8AAZMB

Wholesale sales wine tax specified on invoice Wholesale sales tax equivalency payments

WT 27-5 GST(Tr)R 19

Wine equalisation tax • Assessable Dealings Table

WT 5-5(4)

• calculating the amount

WT 5-5(3)

• overview of provisions

WT 2-1–2-35

• Wine Tax Credit Table

WT 17-5

Act — explanatory sections

WT 4-5

— non-operative material

WT 4-1

— other material

WT 4-10

alcoholic content — measurement application of Div 165 of GST Act 1999 (Cth)

WT 31-9 WT 23-10

application of provisions — States and Territories

WT 1-4

— things happening before commencement

WT 1-3

— things outside the indirect tax zone

WT 1-3

application of subdivisions

WTR 25-5.02

apportionment of global amounts

WT 27-15

Commonwealth and Commonwealth entities

WT 27-20

container associated with wine

WT 9-65

credits

WT 17-1

— agreement with Commissioner

WT 17-40

— application of credits

WT 17-15

— claims

WT 17-10

— clawback on recovery of bad debt

WT 17-30

— clawback on sale of defective wine

WT 17-35

— disallowance on claim

WT 17-45

— entitlements

WT 17-5

— excess credits to be repaid

WT 17-25

— GST groups

WT 21-45

— GST joint ventures

WT 21-75

— small claims

WT 17-15

— subtraction from net amounts Criminal Code application

WT 21-1; WT 21-15 WT 27-30

customs dealings

WT 23-1

— anti-avoidance

WT 23-10

— payment of wine tax exemptions

WT 23-5 WT 7-1

— based on Customs Tariff Act 1995

WT 7-15

— based on quoting

WT 7-10

— cancellation

WT 27-25

— GST-free supplies

WT 7-5

— non-taxable importations

WT 7-5

— wine returned to the indirect tax zone in unaltered condition

WT 7-25

— wine taxed while in bond

WT 7-20

imported wine — • Assessable Dealings Table — • Local Entry Table

WT 5-5(4) WT 5-30(5)

imposition of tax

WT(G) 3

— customs duty

WT(C) 3

— excise duty

WT(E) 3

indirect marketing sale

WT 5-20

interpretation

WT 2-30

— borne wine tax — cider or perry

WT 31-10 WT 31-5

— common definitions — Dictionary definitions — fruit or vegetable wine

WT 3-5(3) WT 33-1 WT 31-4; WTR 31-4.01

— grape wine

WT 31-2

— grape wine product

WT 31-3

— identifying defined terms — interpretation rules — mead — sake — under quote — wine — wine tax borne

WT 3-1–3-10 WT 29-1–29-10 WT 31-6; WTR 31-6.01 WT 31-7 WT 31-15 WT 31-1 WT 31-10

liability — GST groups — GST joint ventures liability for tax

WT 21-40 WT 21-70; WT 21-80 WT 2-5; WT 5-1

— assessable and taxable dealings

WT 5-5

— general rules

WT 5-5

non-arm's length transactions

WT 27-10

notional wholesale selling price — average wholesale price method

WT 9-40

— grape wine

WT 9-25

— half retail price method

WT 9-35

— other dealings

WT 9-45

— other than grape wine

WT 9-25

payments — attribution rules — net amounts increased penalties producer rebates — amounts for each tax period — approval as New Zealand participant — associated producers — entitlement — excess claims — notification of changed circumstances

WT 2-20; WT 21-1 WT 21-10 WT 21-5 WT 13-35 WT 19-1 WT 19-15 WT 19-7 WT 19-20 WT 19-5 WT 19-25 WT 19-9

— revocation of approval as New Zealand participant

WT 19-8

purchase from producer — failure to deal according to quote purchases later found to be GST-free supplies quoting ABN — effectiveness of quote

WT 5-50 WT 25-10 WT 2-10; WT 13-1 WT 13-25; WT 13-30

— improper quoting, offence

WT 13-35

— improperly made quote

WT 13-30

— incorrect quote

WT 13-25

— ineffective

WT 13-32

— manner of quoting

WT 13-20

— periodic quoting

WT 13-15

— special circumstances

WT 13-10

— standard grounds rate refunds Regulations

WT 13-5 WT(C) 4; WT(E) 4; WT(G) 4 WT 21-1 WT 27-35

— requirements for types of wine

WT 31-8

royalty associated with wine

WT 9-70

royalty inclusive sale

WT 5-15

State property taxable value — additions to taxable value — agreement with Commissioner — calculation — notional wholesale selling price tourist refund scheme — purchases later found to be GST-free supplies

WT(C) 5; WT(E) 5; WT(G) 5 WT 9-1 WT 9-65–9-80 WT 9-10 WT 9-5 WT 9-25–9-45 WT 25-1; WT 25-5 WT 25-10

types of wine — requirements

WT 31-8

untaxed sale

WT 5-25

use before title passes

WT 5-10

wholesale sales

WT 27-5

wine in bond — amounts not to be added if they are already included in the taxable

WT 9-80

value — assessable dealings

WT 9-75

— taxed

WT 7-20

wine tax credits

WT 2-15

— excess over tax liabilities refunded

WT 17-20

Wine sales untaxed

WT 5-25

Wine tax laws alteration of contracts — compliance costs affected

TAA Sch 1 sec 111-60

Withholding payments recipients — reimbursements

111-20

Work-related expenses of employees reimbursements

111-25

— former or future employees

111-30