Commonwealth Consolidated Acts

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

TABLE OF PROVISIONS

           Long Title

            

CHAPTER 1--Introduction
            

   PART 1-1--PRELIMINARY

           Division 1--Preliminary

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

   PART 1-2--USING THIS ACT

           Division 2--Overview of the GST legislation

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

           Division 3--Defined terms

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

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

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

CHAPTER 2--The basic rules
            

           Division 5--Introduction

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

   PART 2-1--THE CENTRAL PROVISIONS

           Division 7--The central provisions

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

   PART 2-2--SUPPLIES AND ACQUISITIONS

           Division 9--Taxable supplies

   9.1.    What this Division is about  

              Subdivision 9-A--What are taxable supplies?

   9.5.    Taxable supplies  
   9.10.   Meaning of supply  
   9.15.   Consideration  
   9.17.   Certain payments and other things not consideration  
   9.20.   Enterprises  
   9.25.   Supplies connected with the indirect tax zone  
   9.26.   Supplies by non - residents that are not connected with the indirect tax zone  
   9.27.   When enterprises are carried on in the indirect tax zone  
   9.30.   Supplies that are GST - free or input taxed  
   9.39.   Special rules relating to taxable supplies  

              Subdivision 9-B--Who is liable for GST on taxable supplies?

   9.40.   Liability for GST on taxable supplies  
   9.69.   Special rules relating to liability for GST on taxable supplies  

              Subdivision 9-C--How much GST is payable on taxable supplies?

   9.70.   The amount of GST on taxable supplies  
   9.75.   The value of taxable supplies  
   9.80.   The value of taxable supplies that are partly GST - free or input taxed  
   9.85.   Value of taxable supplies to be expressed in Australian currency  
   9.90.   Rounding of amounts of GST  
   9.99.   Special rules relating to the amount of GST on taxable supplies  

           Division 11--Creditable acquisitions

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

   PART 2-3--IMPORTATIONS

           Division 13--Taxable importations

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

           Division 15--Creditable importations

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

   PART 2-4--NET AMOUNTS AND ADJUSTMENTS

           Division 17--Net amounts and adjustments

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

           Division 19--Adjustment events

   19.1.   What this Division is about  
   19.5.   Explanation of the effect of adjustment events  

              Subdivision 19-A--Adjustment events

   19.10.  Adjustment events  

              Subdivision 19-B--Adjustments for supplies

   19.40.  Where adjustments for supplies arise  
   19.45.  Previously attributed GST amounts  
   19.50.  Increasing adjustments for supplies  
   19.55.  Decreasing adjustments for supplies  

              Subdivision 19-C--Adjustments for acquisitions

   19.70.  Where adjustments for acquisitions arise  
   19.75.  Previously attributed input tax credit amounts  
   19.80.  Increasing adjustments for acquisitions  
   19.85.  Decreasing adjustments for acquisitions  
   19.99.  Special rules relating to adjustment events  

           Division 21--Bad debts

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

   PART 2-5--REGISTRATION

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

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

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

              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  
   31.99.  Special rules relating to GST returns  

           Division 33--Payments of GST

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

           Division 35--Refunds

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

   PART 2-8--CHECKLIST OF SPECIAL RULES

           Division 37--Checklist of special rules

   37.1.    Checklist of special rules  
            

CHAPTER 3--The exemptions
            

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

           Division 38--GST-free supplies

   38.1.   What this Division is about  

              Subdivision 38-A--Food

   38.2.   Food  
   38.3.   Food that is not GST - free  
   38.4.   Meaning of food  
   38.5.   Premises used in supplying food  
   38.6.   Packaging of food  

              Subdivision 38-B--Health

   38.7.   Medical services  
   38.10.  Other health services  
   38.15.  Other government funded health services  
   38.20.  Hospital treatment  
   38.25.  Residential care etc.  
   38.30.  Home care etc.  
   38.35.  Flexible care  
   38.38.  Disability support provided to NDIS participants  
   38.40.  Specialist disability services  
   38.45.  Medical aids and appliances  
   38.47.  Other GST - free health goods  
   38.50.  Drugs and medicinal preparations etc.  
   38.55.  Private health insurance etc.  
   38.60.  Third party procured GST - free health supplies  

              Subdivision 38-C--Education

   38.85.  Education courses  
   38.90.  Excursions or field trips  
   38.95.  Course materials  
   38.97.  Lease etc. of curriculum related goods  
   38.100. Supplies that are not GST - free  
   38.105. Accommodation at boarding schools etc.  
   38.110. Recognition of prior learning etc.  

              Subdivision 38-D--Child care

   38.145. Child care--approved child care services under the family assistance law  
   38.150. Other child care  
   38.155. Supplies directly related to child care that is GST - free  

              Subdivision 38-E--Exports and other cross-border supplies

   38.185. Exports of goods  
   38.187. Lease etc. of goods for use outside the indirect tax zone  
   38.188. Tooling used by non - residents to manufacture goods for export  
   38.190. Supplies of things, other than goods or real property, for consumption outside the indirect tax zone  
   38.191. Supplies relating to the repair etc. of goods under warranty  

              Subdivision 38-F--Religious services

   38.220. Religious services  

              Subdivision 38-G--Activities of charities etc.

   38.250. Nominal consideration etc.  
   38.255. Second - hand goods  
   38.260. Supplies of retirement village accommodation etc.  
   38.270. Raffles and bingo conducted by charities etc.  

              Subdivision 38-I--Water, sewerage and drainage

   38.285. Water  
   38.290. Sewerage and sewerage - like services  
   38.295. Emptying of septic tanks  
   38.300. Drainage  

              Subdivision 38-J--Supplies of going concerns

   38.325. Supply of a going concern  

              Subdivision 38-K--Transport and related matters

   38.355. Supplies of transport and related matters  
   38.360. Travel agents arranging overseas supplies  

              Subdivision 38-L--Precious metals

   38.385. Supplies of precious metals  

              Subdivision 38-M--Supplies through inwards duty free shops

   38.415. Supplies through inwards duty free shops  

              Subdivision 38-N--Grants of land by governments

   38.445. Grants of freehold and similar interests by governments  
   38.450. Leases preceding grants of freehold and similar interests by governments  

              Subdivision 38-O--Farm land

   38.475. Subdivided farm land  
   38.480. Farm land supplied for farming  

              Subdivision 38-P--Cars for use by disabled people

   38.505. Disabled veterans  
   38.510. Other disabled people  

              Subdivision 38-Q--International mail

   38.540. International mail  

              Subdivision 38-R--Telecommunication supplies made under arrangements for global roaming in the indirect tax zone

   38.570. Telecommunication supplies made under arrangements for global roaming in the indirect tax zone  

              Subdivision 38-S--Eligible emissions units

   38.590. Eligible emissions units  

              Subdivision 38-T--Inbound intangible consumer supplies

   38.610. Inbound intangible consumer supplies  

           Division 40--Input taxed supplies

   40.1.   What this Division is about  

              Subdivision 40-A--Financial supplies

   40.5.   Financial supplies  

              Subdivision 40-B--Residential rent

   40.35.  Residential rent  

              Subdivision 40-C--Residential premises

   40.65.  Sales of residential premises  
   40.70.  Supplies of residential premises by way of long - term lease  
   40.75.  Meaning of new residential premises  

              Subdivision 40-D--Precious metals

   40.100. Precious metals  

              Subdivision 40-E--School tuckshops and canteens

   40.130. School tuckshops and canteens  

              Subdivision 40-F--Fund-raising events conducted by charities etc.

   40.160. Fund - raising events conducted by charities etc.  
   40.165. Meaning of fund - raising event  

              Subdivision 40-G--Inbound intangible consumer supplies

   40.180. Inbound intangible consumer supplies  

   PART 3-2--NON-TAXABLE IMPORTATIONS

           Division 42--Non-taxable importations

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

CHAPTER 4--The special rules
            

           Division 45--Introduction

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

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

           Division 48--GST groups

   48.1.   What this Division is about  

              Subdivision 48-A--Formation and membership of GST groups

   48.5.   Formation of GST groups  
   48.7.   Membership of GST groups  
   48.10.  Membership requirements of a GST group  
   48.15.  Relationship of companies and non - companies in a GST group  

              Subdivision 48-B--Consequences of GST groups

   48.40.  Who is liable for GST  
   48.45.  Who is entitled to input tax credits  
   48.50.  Adjustments  
   48.51.  Consequences of being a member of a GST group for part of a tax period  
   48.52.  Consequences for a representative member of membership change during a tax period  
   48.53.  Consequences of changing a representative member during a tax period  
   48.55.  GST groups treated as single entities for certain purposes  
   48.57.  Tax invoices that are required to identify recipients  
   48.60.  GST returns  

              Subdivision 48-C--Administrative matters

   48.70.  Changing the membership etc. of GST groups  
   48.71.  Approval of early day of effect of forming, changing etc. GST groups  
   48.73.  Tax periods of GST groups with incapacitated members  
   48.75.  Effect of representative member becoming an incapacitated entity  

              Subdivision 48-D--Ceasing to be a member of a GST group

   48.110. Adjustments after you cease to be a member of a GST group  
   48.115. Changes in extent of creditable purpose after you cease to be a member of a GST group  

           Division 49--GST religious groups

   49.1.   What this Division is about  

              Subdivision 49-A--Approval of GST religious groups

   49.5.   Approval of GST religious groups  
   49.10.  Membership requirements of a GST religious group  

              Subdivision 49-B--Consequences of approval of GST religious groups

   49.30.  Supplies between members of GST religious groups  
   49.35.  Acquisitions between members of GST religious groups  
   49.40.  Adjustment events  
   49.45.  Changes in the extent of creditable purpose  
   49.50.  GST religious groups treated as single entities for certain purposes  

              Subdivision 49-C--Administrative matters

   49.70.  Changing the membership etc. of GST religious groups  
   49.75.  Revoking the approval of GST religious groups  
   49.80.  Notification by principal members  
   49.85.  Date of effect of approvals and revocations  
   49.90.  Notification by the Commissioner  

           Division 50--GST treatment of religious practitioners
           --

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

           Division 51--GST joint ventures

   51.1.   What this Division is about  

              Subdivision 51-A--Formation of and participation in GST joint ventures

   51.5.   Formation of GST joint ventures  
   51.7.   Participants in GST joint ventures  
   51.10.  Participation requirements of a GST joint venture  

              Subdivision 51-B--Consequences of GST joint ventures

   51.30.  Who is liable for GST  
   51.35.  Who is entitled to input tax credits  
   51.40.  Adjustments  
   51.45.  Additional net amounts relating to GST joint ventures  
   51.50.  GST returns relating to GST joint ventures  
   51.52.  Consolidation of GST returns relating to GST joint ventures  
   51.55.  Payments of GST relating to GST joint ventures  
   51.60.  Refunds relating to GST joint ventures  

              Subdivision 51-C--Administrative matters

   51.70.  Changing the participants etc. of GST joint ventures  
   51.75.  Approval of early day of effect of forming, changing etc. GST joint ventures  

              Subdivision 51-D--Ceasing to be a participant in, or an operator of, a GST joint venture

   51.110. Adjustments after you cease to be a participant in a GST joint venture  
   51.115. Changes in extent of creditable purpose after you cease to be a member of a GST joint venture  

           Division 54--GST branches

   54.1.   What this Division is about  

              Subdivision 54-A--Registration of GST branches

   54.5.   Registration of GST branches  
   54.10.  The date of effect of registration of a GST branch  
   54.15.  GST branch registration number  

              Subdivision 54-B--Consequences of registration of GST branches

   54.40.  Additional net amounts relating to GST branches  
   54.45.  Net amounts of parent entities  
   54.50.  Tax invoices and adjustment notes  
   54.55.  GST returns relating to GST branches  
   54.60.  Payments of GST relating to GST branches  
   54.65.  Refunds relating to GST branches  

              Subdivision 54-C--Cancellation of registration of GST branches

   54.70.  When an entity must apply for cancellation of registration of a GST branch  
   54.75.  When the Commissioner must cancel registration of a GST branch  
   54.80.  The date of effect of cancellation of registration of a GST branch  
   54.85.  Application of Subdivision 25 - B  
   54.90.  Effect on GST branches of cancelling the entity's registration  

           Division 57--Resident agents acting for non-residents

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

           Division 58--Representatives of incapacitated entities

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

           Division 60--Pre-establishment costs

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

           Division 63--Non-profit sub-entities

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

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

           Division 66--Second-hand goods

   66.1.   What this Division is about  

              Subdivision 66-A--Input tax credits for acquiring second-hand goods

   66.5.   Creditable acquisitions of second - hand goods  
   66.10.  Amounts of input tax credits for creditable acquisitions of second - hand goods  
   66.15.  Attributing input tax credits for creditable acquisitions of second - hand goods  
   66.17.  Records of creditable acquisitions of second - hand goods  

              Subdivision 66-B--Acquisitions of second-hand goods that are divided for re-supply

   66.40.  Acquisitions of second - hand goods that can be used to offset GST on future re - supplies  
   66.45.  Future re - supplies that are not taxable supplies  
   66.50.  Future re - supplies on which GST is reduced  
   66.55.  Records of acquisitions of second - hand goods to which this Subdivision applied  
   66.60.  Input tax credits for acquiring second - hand goods the supply of which is not fully taxable  
   66.65.  Total Subdivision 66 - B credit amounts and Subdivision 66 - B GST amounts  
   66.70.  Commissioner may determine rules for applying this Subdivision  

           Division 69--Non-deductible expenses

   69.1.   What this Division is about  

              Subdivision 69-A--Non-deductible expenses generally

   69.5.   Non - deductible expenses do not give rise to creditable acquisitions or creditable importations  
   69.10.  Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars  

              Subdivision 69-B--Elections for GST purposes relating to meal entertainment and entertainment facilities

   69.15.  What this Subdivision is about  
   69.20.  Effect of elections on net amounts  
   69.25.  Election to use the 50/50 split method for meal entertainment  
   69.30.  Election to use the 12 week register method for meal entertainment  
   69.35.  Election to use the 50/50 split method for entertainment facilities  
   69.40.  When elections take effect  
   69.45.  When elections cease to have effect  
   69.50.  Adjustment events relating to elections  
   69.55.  Adjustment notes not required  

           Division 70--Financial supplies (reduced credit acquisitions)

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

           Division 71--Fringe benefits provided by input taxed suppliers

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

           Division 72--Associates

   72.1.   What this Division is about  

              Subdivision 72-A--Supplies without consideration

   72.5.   Taxable supplies without consideration  
   72.10.  The value of taxable supplies without consideration  
   72.15.  Attributing the GST to tax periods  
   72.20.  Supplies and acquisitions that would otherwise be sales etc.  
   72.25.  Supplies that would otherwise be GST - free, input taxed or financial supplies  

              Subdivision 72-B--Acquisitions without consideration

   72.40.  Creditable acquisitions without consideration  
   72.45.  The amount of the input tax credit  
   72.50.  Attributing the input tax credit to tax periods  

              Subdivision 72-C--Supplies for inadequate consideration

   72.70.  The value of taxable supplies for inadequate consideration  

              Subdivision 72-D--Application of this Division to certain sub-entities

   72.90.  GST branches  
   72.92.  Non - profit sub - entities  
   72.95.  Commonwealth government entities  
   72.100. State or Territory government entities  

           Division 75--Sale of freehold interests etc.

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

           Division 78--Insurance

   78.1.   What this Division is about  

              Subdivision 78-A--Insurers

   78.5.   GST on insurance premiums is exclusive of stamp duty  
   78.10.  Decreasing adjustments for settlements of insurance claims  
   78.15.  How to work out the decreasing adjustments  
   78.18.  Increasing adjustments for payments of excess under insurance policies  
   78.20.  Settlements of insurance claims do not give rise to creditable acquisitions  
   78.25.  Supplies in settlement of claims are not taxable supplies  
   78.30.  Acquisitions by insurers in the course of settling claims under non - taxable policies  
   78.35.  Taxable supplies relating to rights of subrogation  
   78.40.  Adjustment events relating to decreasing adjustments under this Division  
   78.42.  Adjustment events relating to increasing adjustments under section 78 - 18  

              Subdivision 78-B--Insured entities etc.

   78.45.  Settlements of insurance claims do not give rise to taxable supplies  
   78.50.  Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed  
   78.55.  Payments of excess under insurance policies are not consideration for supplies  
   78.60.  Supplies of goods to insurers in the course of settling claims  

              Subdivision 78-C--Third parties

   78.65.  Payments etc. to third parties by insurers  
   78.70.  Payments etc. to third parties by insured entities  
   78.75.  Creditable acquisitions relating to rights of subrogation  

              Subdivision 78-D--Insured entities that are not registered etc.

   78.80.  Net amounts  
   78.85.  GST returns  
   78.90.  Payments of GST  

              Subdivision 78-E--Statutory compensation schemes

   78.95.  GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty  
   78.100. Settlements of claims for compensation under statutory compensation schemes  
   78.105. Meaning of statutory compensation scheme  

              Subdivision 78-F--Miscellaneous

   78.110. Effect of judgments and court orders  
   78.115. Exclusion of certain Commonwealth, State or Territory insurance schemes  
   78.118. Portfolio transfers  
   78.120. HIH rescue package  

           Division 79--Compulsory third party schemes

   79.1.   What this Division is about  

              Subdivision 79-A--Modified application of Division 78 to certain compulsory third party scheme payments and supplies under insurance policies

   79.5.   Application of sections 78 - 10 and 78 - 15 (about decreasing adjustments) where premium selection test is satisfied  
   79.10.  Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied  
   79.15.  Application of sections 78 - 10 and 78 - 15 (about decreasing adjustments) where sole operator election to use average input tax credit entitlement  
   79.20.  Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery  

              Subdivision 79-B--Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies

   79.25.  Meaning of CTP hybrid payment or supply  
   79.30.  Application of Division 78  

              Subdivision 79-C--Other payments and supplies under compulsory third party schemes

   79.35.  Meaning of CTP compensation or ancillary payment or supply etc.  
   79.40.  GST on CTP premiums is exclusive of stamp duty  
   79.45.  Exclusion of certain compulsory third party schemes  
   79.50.  Decreasing adjustments for CTP compensation or ancillary payments or supplies  
   79.55.  Increasing adjustments for payments of excess etc. under compulsory third party schemes  
   79.60.  Effect of settlements and payments under compulsory third party schemes  
   79.65.  Taxable supplies relating to recovery by operators of compulsory third party schemes  
   79.70.  Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes  
   79.75.  Adjustment events relating to increasing adjustments under section 79 - 55  
   79.80.  Payments of excess under compulsory third party schemes are not consideration for supplies  
   79.85.  Supplies of goods to operators in the course of settling claims  
   79.90.  Effect of judgments and court orders  

              Subdivision 79-D--Compulsory third party scheme decreasing adjustments worked out using applicable average input tax credit fraction

   79.95.  How to work out decreasing adjustments using the applicable average input tax credit fraction  
   79.100. Meaning of average input tax credit fraction  

           Division 80--Settlement sharing arrangements

   80.1.   What this Division is about  

              Subdivision 80-A--Insurance policy settlement sharing arrangements

   80.5.   Meaning of insurance policy settlement sharing arrangement etc.  
   80.10.  Effect of becoming parties to industry deeds or entering into settlement sharing arrangements  
   80.15.  Effect of contributing operator's payment  
   80.20.  Managing operator's payments or supplies  
   80.25.  Contributing operator's payment  
   80.30.  Managing operator's increasing adjustment where contributing operator's payment  
   80.35.  Adjustment events relating to managing operator's payment or supply  

              Subdivision 80-B--Nominal defendant settlement sharing arrangements

   80.40.  Meaning of nominal defendant settlement sharing arrangement etc.  
   80.45.  Nominal defendant settlement sharing arrangements to which this Subdivision applies  
   80.50.  Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements  
   80.55.  Effect of contributing operator's payment  
   80.60.  Managing operator's payment or supply  
   80.65.  Contributing operator's payment  
   80.70.  Managing operator's increasing adjustment where contributing operator's payment  
   80.75.  Adjustment events relating to managing operator's payment or supply  

              Subdivision 80-C--Hybrid settlement sharing arrangements

   80.80.  Meaning of hybrid settlement sharing arrangement etc.  
   80.85.  Subdivision 80 - A to apply to hybrid settlement sharing arrangement, subject to exceptions  
   80.90.  Subdivision 80 - B to apply to payments or supplies by managing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement  
   80.95.  Subdivision 80 - B to apply to payments or supplies by contributing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement  

           Division 81--Payments of taxes, fees and charges

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

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

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

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

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

           Division 84--Offshore supplies

              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  

           Division 85--Telecommunication supplies

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

           Division 86--Valuable metals

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

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

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

           Division 90--Company amalgamations

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

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

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

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

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

           Division 99--Deposits as security

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

           Division 100--Vouchers

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

           Division 102--Cancelled lay-by sales

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

           Division 105--Supplies in satisfaction of debts

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

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

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

           Division 110--Tax-related transactions

   110.1.  What this Division is about  

              Subdivision 110-A--Income tax-related transactions

   110.5.  Transfers of tax losses and net capital losses  
   110.15. Supplies under operation of consolidated group regime  
   110.20. Tax sharing agreements--entering into agreement etc.  
   110.25. Tax sharing agreements--leaving group clear of group liability  
   110.30. Tax funding agreements  

              Subdivision 110-B--Other tax-related transactions

   110.60. Indirect tax sharing agreements--entering into agreement etc.  
   110.65. Indirect tax sharing agreements--leaving GST group or GST joint venture clear of liability  

           Division 111--Reimbursement of employees etc.

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

           Division 113--PAYG voluntary agreements

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

CHAPTER 4--The special rules
            

   PART 4-3--SPECIAL RULES MAINLY ABOUT IMPORTATIONS

           Division 114--Importations without entry for home consumption

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

           Division 117--Valuation of re-imported goods

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

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

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

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

           Division 126--Gambling

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

           Division 129--Changes in the extent of creditable purpose

   129.1.  What this Division is about  

              Subdivision 129-A--General

   129.5.  Adjustments arising under this Division  
   129.10. Adjustments do not arise under this Division for acquisitions and importations below a certain value  
   129.15. Adjustments do not arise under this Division where there are adjustments under Division 130  

              Subdivision 129-B--Adjustment periods

   129.20. Adjustment periods  
   129.25. Effect on adjustment periods of things being disposed of etc.  

              Subdivision 129-C--When adjustments for acquisitions and importations arise

   129.40. Working out whether you have an adjustment  
   129.45. Gifts to gift - deductible entities  
   129.50. Creditable purpose  
   129.55. Meaning of apply  

              Subdivision 129-D--Amounts of adjustments for acquisitions and importations

   129.70. The amount of an increasing adjustment  
   129.75. The amount of a decreasing adjustment  
   129.80. Effect of adjustment under certain Divisions  

              Subdivision 129-E--Attributing adjustments under this Division

   129.90. Attributing your adjustments for changes in extent of creditable purpose  

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

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

           Division 131--Annual apportionment of creditable purpose

   131.1.  What this Division is about  

              Subdivision 131-A--Electing to have annual apportionment

   131.5.  Eligibility to make an annual apportionment election  
   131.10. Making an annual apportionment election  
   131.15. Annual apportionment elections by representative members of GST groups  
   131.20. Duration of an annual apportionment election  

              Subdivision 131-B--Consequences of electing to have annual apportionment

   131.40. Input tax credits for acquisitions that are partly creditable  
   131.45. Input tax credits for importations that are partly creditable  
   131.50. Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars  
   131.55. Increasing adjustments relating to annually apportioned acquisitions and importations  
   131.60. Attributing adjustments under section 131 - 55  

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

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

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

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

           Division 134--Third party payments

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

           Division 135--Supplies of going concerns

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

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

   136.1.  What this Division is about  

              Subdivision 136-A--Bad debts relating to partly taxable or creditable transactions

   136.5.  Adjustments relating to partly taxable supplies  
   136.10. Adjustments in relation to partly creditable acquisitions  

              Subdivision 136-B--Bad debts relating to transactions that are taxable or creditable at less than 1/11 of the price

   136.30. Writing off bad debts (taxable supplies)  
   136.35. Recovering amounts previously written off (taxable supplies)  
   136.40. Bad debts written off (creditable acquisitions)  
   136.45. Recovering amounts previously written off (creditable acquisitions)  
   136.50. Meanings of taxable at less than 1 / 11 of the price and creditable at less than 1 / 11 of the consideration  

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

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

           Division 138--Cessation of registration

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

           Division 139--Distributions from deceased estates

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

           Division 141--Tradex scheme goods

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

           Division 142--Excess GST

   142.1.  What this Division is about  

              Subdivision 142-A--Excess GST unrelated to adjustments

   142.5.  When this Subdivision applies  
   142.10. Refunding the excess GST  
   142.15. When section 142 - 10 does not apply  
   142.16. No refund of excess GST relating to supplies treated as non - taxable importations  

              Subdivision 142-B--GST related to cancelled supplies

   142.20. Refunding GST relating to cancelled supplies  

              Subdivision 142-C--Passed-on GST

   142.25. Working out if GST has been passed on  

   PART 4-5--SPECIAL RULES MAINLY ABOUT REGISTRATION

           Division 144--Taxis

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

           Division 146--Limited registration entities

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

           Division 149--Government entities

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

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

           Division 151--Annual tax periods

   151.1.  What this Division is about  

              Subdivision 151-A--Electing to have annual tax periods

   151.5.  Eligibility to make an annual tax period election  
   151.10. Making an annual tax period election  
   151.15. Annual tax period elections by representative members of GST groups  
   151.20. When you must make your annual tax period election  
   151.25. Duration of an annual tax period election  

              Subdivision 151-B--Consequences of electing to have annual tax periods

   151.40. Annual tax periods  
   151.45. When GST returns for annual tax periods must be given  
   151.50. When payments of assessed net amounts for annual tax periods must be made  
   151.55. An entity's concluding annual tax period  
   151.60. The effect of incapacitation or cessation  

           Division 153--Agents etc. and insurance brokers

   153.1.  What this Division is about  

              Subdivision 153-A--General

   153.5.  Attributing the input tax credits for your creditable acquisitions  
   153.10. Attributing your adjustments  
   153.15. Tax invoices  
   153.20. Adjustment notes  
   153.25. Insurance supplied through insurance brokers  

              Subdivision 153-B--Principals and intermediaries as separate suppliers or acquirers

   153.50. Arrangements under which intermediaries are treated as suppliers or acquirers  
   153.55. The effect of these arrangements on supplies  
   153.60. The effect of these arrangements on acquisitions  
   153.65. Determinations that supplies or acquisitions are taken to be under these arrangements  

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

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

           Division 157--Accounting basis of charities etc.

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

           Division 158--Hire purchase agreements

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

           Division 159--Changing your accounting basis

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

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

           Division 162--Payment of GST by instalments

   162.1.  What this Division is about  

              Subdivision 162-A--Electing to pay GST by instalments

   162.5.  Eligibility to elect to pay GST by instalments  
   162.10. Your current GST lodgment record  
   162.15. Electing to pay GST by instalments  
   162.20. Elections by representative members of GST groups  
   162.25. When you must make your election  
   162.30. Duration of your election  

              Subdivision 162-B--Consequences of electing to pay GST by instalments

   162.50. GST instalment payers  
   162.55. Tax periods for GST instalment payers  
   162.60. When GST returns for GST instalment payers must be given  
   162.65. The form and contents of GST returns for GST instalment payers  
   162.70. Payment of GST instalments  
   162.75. Giving notices relating to GST instalments  
   162.80. Certain entities pay only 2 GST instalments for each year  
   162.85. A GST instalment payer's concluding tax period  
   162.90. The effect of incapacitation or cessation  
   162.95. The effect of changing the membership of GST groups  
   162.100.General interest charge on late payment  
   162.105.Net amounts for GST instalment payers  
   162.110.When payments of assessed net amounts must be made--GST instalment payers  

              Subdivision 162-C--GST instalments

   162.130.What are your GST instalments  
   162.135.Notified instalment amounts  
   162.140.Varied instalment amounts  
   162.145.Your annual GST liability  

              Subdivision 162-D--Penalty payable in certain cases if varied instalment amounts are too low

   162.170.What this Subdivision is about  
   162.175.GST payments are less than 85% of annual GST liability  
   162.180.Estimated annual GST amount is less than 85% of annual GST liability  
   162.185.Shortfall in GST instalments worked out on the basis of estimated annual GST amount  
   162.190.Periods for which penalty is payable  
   162.195.Reduction in penalties if notified instalment amount is less than 25% of annual GST liability  
   162.200.Reduction in penalties if GST instalment shortfall is made up in a later instalment  
   162.205.This Subdivision does not create a liability for general interest charge  

           Division 165--Anti-avoidance

   165.1.  What this Division is about  

              Subdivision 165-A--Application of this Division

   165.5.  When does this Division operate?  
   165.10. When does an entity get a GST benefit from a scheme?  
   165.15. Matters to be considered in determining purpose or effect  

              Subdivision 165-B--Commissioner may negate effects of schemes for GST benefits

   165.40. Commissioner may make declaration for purpose of negating avoider's GST benefits  
   165.45. Commissioner may reduce an entity's net amount or GST to compensate  
   165.50. Declaration has effect according to its terms  
   165.55. Commissioner may disregard scheme in making declarations  
   165.60. One declaration may cover several tax periods and importations  
   165.65. Commissioner must give copy of declaration to entity affected  

           Division 168--Tourist refund scheme

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

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

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

CHAPTER 5--Miscellaneous
            

   PART 5-1--MISCELLANEOUS

           Division 176--Endorsement of charities etc.

   176.1.  Endorsement by Commissioner as charity  

           Division 177--Miscellaneous

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

CHAPTER 6--Interpreting this Act
            

   PART 6-1--RULES FOR INTERPRETING THIS ACT

           Division 182--Rules for interpreting this Act

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

   PART 6-2--MEANING OF SOME IMPORTANT CONCEPTS

           Division 184--Meaning of entity

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

           Division 188--Meaning of GST turnover

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

           Division 189--Exceeding the financial acquisitions threshold

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

           Division 190--90% owned groups of companies

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

   PART 6-3--DICTIONARY

           Division 195--Dictionary

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