Australian GST legislation : with overview : current to 1 January 2019.

Description

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on 1 July 2000 Part 5 — Special transitional rules Part 6 — Regulations Schedule 1 — Amendment of the sales tax law (Repealed) A New Tax System (Goods and Services Tax Transition) Regulations 2000 BACKGROUND A New Tax System (Goods and Services Tax Transition) Regulations 2000 A New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 A B C D E F G H I J L M N O P Q R S T U V W