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 applica