Commonwealth Consolidated Acts

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

No. 55, 1999

Compilation No. 92

Compilation date: 1 October 2024

Includes amendments: Act No. 67, 2024

This compilation is in 2 volumes

Volume 1: sections 1-1 to 113-5

Volume 2: sections 114-1 to 195-1

 Schedules

 Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the A New Tax System (Goods and Services Tax) Act 1999 that shows the text of the law as amended and in force on 1  October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

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

17-20 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

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

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

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

 

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev ... ) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub-Ch = Sub-Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3--Legislation history

  /tr>

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
A New Tax System (Goods and Services Tax) Act 1999	55, 1999	8 July 1999	1 July 2000
Appropriation (Supplementary Measures) Act (No. 1) 1999	154, 1999	11 Nov 1999	11 Nov 1999	--
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Sch 1 (items 1-168) and Sch 7 (items 9-16): 1 July 2000 (s 2(2), (5), (14)(b))	--
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999	22 Dec 1999	Sch 1 (items 1-162): 1 July 2000 (s 2(2))	--
as amended by
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Sch 7 (item 9): 22 Dec 1999 (s 2(5))	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Sch 1 (items 50-69): 22 Dec 1999 (s 2(1))	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Sch 2 (items 5-8): 22 Dec 1999 (s 2(1)) Sch 12 (items 1, 2) and Sch 15 (items 1-6): 1 July 2000 (s 2(12))	--
A New Tax System (Fringe Benefits) Act 2000	52, 2000	30 May 2000	30 May 2000	--
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Sch 1 (items 1-9), Sch 2, Sch 3, Sch 4 (items 1-9), Sch  5, Sch 6 (items 1-6), Sch  7 (items 4-25), Sch 8 (items  1-5), Sch 9 (items 1-11) and Sch 11 (items 3-13): 1 July 2000 (s 2(1))	--
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Sch 1 (items 1-16, 18), Sch 2 (items 1-12, 25), Sch 3, Sch  4, Sch 5 (items 1-3, 18(1)), and Sch  6 (items 1-40, 49(1), (2)): 21 Dec 2000 (s 2(1)) Sch 7 (items 1-7): 1 July 2000 (s 2(3))	Sch 1 (item 18), Sch 2 (item 25), Sch 3 (item  34), Sch 4 (item 20), Sch 5 (item 18(1)) and Sch 6 (item 49(1), (2))
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	s 4-14 and Sch 3 (items 31-34): 15 July 2001 (s 2(1), (3))	s 4-14
Taxation Laws Amendment Act (No. 3) 2001	73, 2001	30 June 2001	Schedule 1 (items 69-78): 23 May 2001 Schedule 2 (items 48-52): 1 Jan 2001 Schedule 3 (items 34-36): 1 Apr 2001 Remainder: Royal Assent	Sch. 1 (items 22, 62(1), 66, 68)
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001	77, 2001	30 June 2001	Sch 2 (items 10-14, 488(1)): 30  June 2001 (s 2(1))	Sch 2 (item 488(1))
as amended by
Taxation Laws Amendment Act (No. 5) 2002	119, 2002	2 Dec 2002	Sch 3 (item 97): 30 June 2001 (s 2(1) item 9)	--
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Schedule 2: 1 July 2000 Remainder: Royal Assent	Sch. 1 (item 6)
Taxation Laws Amendment Act (No. 6) 2001	169, 2001	1 Oct 2001	s 4 and Sch 5 (items 9A-14): 1 Oct 2001 (s 2(1), (4A))	s 4 and Sch 5 (item 14)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 57): 1 Oct 2001 (s 2(1) item  57)	--
Customs Legislation Amendment Act (No. 1) 2002	82, 2002	10 Oct 2002	Sch 3 (item 8): 19 July 2005 (s 2(1) item 5)	--
Taxation Laws Amendment Act (No. 3) 2002	97, 2002	10 Nov 2002	Schedule 1 (items 1-6, 9-11, 14-16, 19): Royal Assent	Sch. 1 (items 6, 19)
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 11 (items 1-41, 43): Royal Assent	Sch. 11 (items 17, 43)
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Sch 6 (item 2): 1 July 2000 (s 2(1) item 9)	--
Taxation Laws Amendment Act (No. 2) 2004	20, 2004	23 Mar 2004	Schedule 6: 1 July 2000 Remainder: Royal Assent	Sch. 1 (item 6)
Tax Laws Amendment (2004 Measures No. 2) Act 2004	83, 2004	25 June 2004	Schedule 7: Royal Assent	Sch. 7 (item 14)
Tax Laws Amendment (2004 Measures No. 1) Act 2004	95, 2004	29 June 2004	Schedule 10 (items 4-17, 42, 44(1), (2)): 1  July 2005	Sch. 10 (items 42, 44(1), (2))
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	Schedule 6: Royal Assent	Sch. 6 (item 11)
Tax Laws Amendment (Small Business Measures) Act 2004	134, 2004	13 Dec 2004	Schedule 3 (items 1-4): 13 Dec 2004 (s 2(1) item  4) Remainder: Royal Assent	Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item  10)
Tax Laws Amendment (Retirement Villages) Act 2004	143, 2004	14 Dec 2004	14 Dec 2004	Sch 1 (items 13-18)
as amended by
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Sch 5 (items 168, 169): 1 July 2006	--
Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005	10, 2005	22 Feb 2005	Schedule 1 (items 3-5): 1 July 2005	--
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005	21 Mar 2005	Schedule 9: Royal Assent	Sch. 9 (item 3)
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 10 (items 1-14): Royal Assent	Sch. 10 (items 2, 9, 12)
Tax Laws Amendment (2005 Measures No. 1) Act 2005	77, 2005	29 June 2005	29 June 2005	Sch. 3 (items 17, 18)
Tax Laws Amendment (2005 Measures No. 2) Act 2005	78, 2005	29 June 2005	29 June 2005	Sch. 6 (items 21, 28)
Tax Laws Amendment (2006 Measures No. 1) Act 2006	32, 2006	6 Apr 2006	6 Apr 2006	Sch. 4 (items 20, 21)
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 2-15, 220-226): Royal Assent	Sch. 7 (item 4)
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Schedule 5 (items 2, 3, 65-137): 1 July 2006 (see s. 2(1))	--
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Schedule 10 (items 3-5): 1 July 2005 Schedules 12 and 15: Royal Assent	Sch. 10 (item 5), Sch. 12 (items 2, 16) and Sch. 15 (item  10)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 2 (items 13, 1017, 1019) and Schedule  6 (items 1, 6-11): Royal Assent	Sch. 6 (items 1, 6-11)
Tax Laws Amendment (2006 Measures No. 5) Act 2006	110, 2006	23 Oct 2006	Schedule 2: Royal Assent	Sch. 2 (item 4)
Tax Laws Amendment (2006 Measures No. 6) Act 2007	4, 2007	19 Feb 2007	Schedule 2 (item 25): Royal Assent	--
Private H Insurance (Transitional Provisions and Consequential Amendments) Act 2007	32, 2007	30 Mar 2007	Schedule 2 (item 2A): Royal Assent Schedule 2 (item 3): 1 Apr 2007 (see s. 2(1))	--
Tax Laws Amendment (2007 Measures No. 1) Act 2007	56, 2007	12 Apr 2007	12 Apr 2007	Sch. 3 (item 39)
Tax Laws Amendment (2007 Measures No. 2) Act 2007	78, 2007	21 June 2007	Schedule 2 (items 5, 18): Royal Assent	Sch. 2 (item 18)
Tax Laws Amendment (Small Business) Act 2007	80, 2007	21 June 2007	21 June 2007	Sch. 2 (items 67(1), 68-70)
Tax Laws Amendment (Simplified GST Accounting) Act 2007	112, 2007	28 June 2007	28 June 2007	Sch. 1 (item 18)
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 1 (items 6, 7, 222, 225, 226): Royal Assent Schedule 7 (items 2-6): 1 July 2006	Sch. 1 (items 222, 225, 226)
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008	3 Oct 2008	Schedule 3 (item 1): Royal Assent	--
Tax Laws Amendment (2008 Measures No. 5) Act 2008	145, 2008	9 Dec 2008	Schedule 1 (items 1-13): Royal Assent	Sch. 1 (item 13)
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 4 (item 1): Royal Assent	--
Customs Legislation Amendment (Name Change) Act 2009	33, 2009	22 May 2009	Schedule 2 (item 3): 23 May 2009	--
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009	114, 2009	16 Nov 2009	Sch 1 (item 1) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4)	Sch 2
Tax Laws Amendment (2009 Measures No. 5) Act 2009	118, 2009	4 Dec 2009	Schedule 1 (items 1-10): 1 July 2000 Schedule 1 (items 12-45, 50-52, 55): Royal Assent	Sch. 1 (items 50-52, 55)
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009	133, 2009	14 Dec 2009	Schedule 1 (items 6, 7, 86, 87): 14 Dec 2009	Sch. 1 (items 86, 87)
Tax Laws Amendment (2009 Measures No. 6) Act 2010	19, 2010	24 Mar 2010	Schedule 1 (items 14, 15): Royal Assent	--
Tax Laws Amendment (2009 GST Administration Measures) Act 2010	20, 2010	24 Mar 2010	Schedule 1 (items 1-13, 19), Schedule  3 (items 1-29, 31), Schedule 4, Schedule 5 (items 1-3) and Schedule 6: Royal Assent Schedule 2 (items 1-11, 23(1)): 1 July 2010	Sch. 1 (item 19), Sch. 2 (item 23(1)), Sch. 3 (item  31), Sch. 4 (item 2), Sch. 5 (item 3) and Sch. 6 (item 4)
Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010	21, 2010	24 Mar 2010	Sch 1 (items 1, 2, 4-9, 12-23, 29) and Sch  2 (items 1, 3): 24 Mar 2010 (s 2(1) items 2, 4, 6) Sch 1 (items 3, 10, 11) and Sch 2 (item 2): 24 Mar 2010 (s 2(1) items 3, 5, 8)	Sch 1 (item 29) and Sch 2 (item 3)
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	Schedule 6 (items 15, 117): Royal Assent	--
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010	74, 2010	28 June 2010	Schedule 1 (items 1-40, 43-55, 63) and Schedule  3: Royal Assent Schedule 2 (items 1-5): 1 July 2010	Sch. 1 (items 43-45, 63) and Sch. 3 (item 5)
Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010	91, 2010	29 June 2010	29 June 2010	Sch. 1 (items 15, 16), Sch. 2 (item 2) and Sch. 3 (item  12)
Tax Laws Amendment (2010 Measures No. 4) Act 2010	136, 2010	7 Dec 2010	Schedule 1: Royal Assent	Sch. 1 (item 3)
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Schedule 6 (item 121): 19 Apr 2011	--
Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Schedule 4 (items 1-10, 16) and Schedule  5 (items 1-3): Royal Assent	Sch. 4 (item 16)
Tax Laws Amendment (2011 Measures No. 3) Act 2011	51, 2011	27 June 2011	Schedule 1: 1 July 2011	Sch. 1 (item 4)
Tax Laws Amendment (2010 Measures No. 5) Act 2011	61, 2011	29 June 2011	Schedule 5: 30 June 2011	Sch. 5 (item 4)
Clean Energy (Consequential Amendments) Act 2011	132, 2011	18 Nov 2011	Schedule 2 (items 1, 2): 10 May 2012 (see Gazette 2012, No. GN18)	--
Tax Laws Amendment (2011 Measures No. 9) Act 2012	12, 2012	21 Mar 2012	Schedule 3: 1 July 2012 Schedule 4 and Schedule 6 (items 68-73, 184): Royal Assent Schedule 6 (items 97-105): 22 Mar 2012	Sch. 3 (items 3, 6, 11), Sch. 4 (items 11-13) and Sch. 6 (item  105)
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012	14, 2012	29 Mar 2012	Sch 3 (item 2): 1 July 2012 (s 2(1) item 5)	--
Indirect Tax Laws Amendment (Assessment) Act 2012	39, 2012	15 Apr 2012	Sch 1 (items 3-5, 31-129, 224-226, 239-241), Sch  2 (items 1, 2) and Sch 3 (items  1-7): 1 July 2012 (s 2(1) items 2, 7) Sch 1 (items 242-245, 264): 1 Jan 2017 (s 2(1) item 3) Sch 4 (items 1-13): 15 Apr 2012 (s 2(1) item 8)	Sch 1 (items 239-241, 264)
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012	75, 2012	27 June 2012	Sch 1 and 2: 27 June 2012 (s 2(1) item  2)	Sch 1 (item 9) and Sch 2 (item 14)
Customs Tariff Amendment (Schedule 4) Act 2012	138, 2012	25 Sept 2012	Sch 2 (items 1-3, 6): 1 Mar 2013 (s 2(1) item 2)	Sch 2 (item 6)
Tax Laws Amendment (2012 Measures No. 4) Act 2012	142, 2012	28 Sept 2012	Sch 2: 28 Sept 2012 (s 2(1) item 2)	Sch 2 (item 4)
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012	169, 2012	3 Dec 2012	Sch 2 (items 25, 69-130): 3 Dec 2012 (s  2(1) item 3)	Sch 2 (items 124, 125)
Aged Care (Living Longer Living Better) Act 2013	76, 2013	28 June 2013	Sch 4 (items 1-5): 1 Aug 2013 (s 2(1) item 5) Sch 4 (items 6, 7): 1 July 2014 (s 2(1) item 6)	--
Tax Laws Amendment (2012 Measures No. 6) Act 2013	84, 2013	28 June 2013	Sch 8 (items 17-19): 28 June 2013 (s 2(1) item 4)	Sch 8 (item 19)
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013	85, 2013	28 June 2013	Sch 3: 28 June 2013 (s 2(1) item 6)	Sch 3 (item 8)
Charities (Consequential Amendments and Transitional Provisions) Act 2013	96, 2013	28 June 2013	Sch 1 (item 5): 1 Jan 2014 (s 2(1) item 2)	--
Tax Laws Amendment (2013 Measures No. 2) Act 2013	124, 2013	29 June 2013	Sch 9: 29 June 2013 (s 2(1) item 10)	Sch 9 (item 4)
Tax Laws Amendment (2014 Measures No. 1) Act 2014	34, 2014	30 May 2014	Sch 2 (items 1-12, 16): 30 May 2014 (s 2(1) item  3)	Sch 2 (item 16)
Clean Energy Legislation (Carbon Tax Repeal) Act 2014	83, 2014	17 July 2014	Sch 1 (items 7-9): 1 July 2014 (s 2(1) item  2) Sch 1 (item 330): 1 July 2014 (s 2(1) item 3)	Sch 1 (item 330)
Minerals Resource Rent Tax Repeal and Other Measures Act 2014	96, 2014	5 Sept 2014	Sch 1 (items 7, 8, 122-124): 30 Sept 2014 (s 2(1) item  2 and F2014L01256)	Sch 1 (items 122-124)
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014	110, 2014	16 Oct 2014	Sch 5 (items 1-6, 92, 93): 16 Oct 2014 (s 2(1) items 4, 7)	Sch 5 (item 93)
Treasury Legislation Amendment (Repeal Day) Act 2015	2, 2015	25 Feb 2015	Sch 2 (items 21, 73): 1 July 2015 (s 2(1) item  4) Sch 4 (items 24-31, 79): 25 Feb 2015 (s 2(1) item 6)	Sch 2 (item 73) Sch 4 (item 79)
as amended by
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18)	--
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015	21, 2015	19 Mar 2015	Sch 7 (items 1-6): 20 Mar 2015 (s 2(1) item 15)	Sch 7 (items 3, 6)
Public Governance and Resources Legislation Amendment Act (No. 1) 2015	36, 2015	13 Apr 2015	Sch 5 (items 2, 3, 74-77) and Sch 7: 14 Apr 2015 (s 2)	Sch 5 (items 74-77) and Sch 7
as amended by
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)	--
Customs and Other Legislation Amendment (Australian Border Force) Act 2015	41, 2015	20 May 2015	Sch 6 (items 1, 2) and Sch 9: 1 July 2015 (s  2(1) item 2)	Sch 6 (item 2) and Sch 9
as amended by
Australian Border Force Amendment (Protected Information) Act 2017	115, 2017	30 Oct 2017	Sch 1 (item 26): 1 July 2015 (s 2(1) item 2)	--
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 6 (items 1, 2): 25 June 2015 (s 2(1) item  9)	--
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (items 20-23): 5 Mar 2015 (s 2(1) item  2)	--
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016	52, 2016	5 May 2016	Sch 1 (items 1-8, 10-36, 38, 39) and Sch 2 (items 1-17, 18-27): 1  July 2016 (s 2(1) item 1)	Sch 1 (items 38, 39) and Sch 2 (items 25-27)
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017	15, 2017	28 Feb 2017	Sch 4 (items 9-18): 1 Apr 2017 (s 2(1) item 8)	--
Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017	22, 2017	4 Apr 2017	Sch 2 (items 1, 2): 2 July 2018 (s 2(1) item  2) Sch 3 (items 7, 8) and Sch 4: 5 Apr 2017 (s 2(1) items 3-5)	Sch 4
Therapeutic Goods Amendment (2016 Measures No. 1) Act 2017	47, 2017	19 June 2017	Sch 3 (item 1): 20 June 2017 (s 2(1) item  3)	--
Treasury Laws Amendment (GST Integrity) Act 2017	76, 2017	26 June 2017	27 June 2017 (s 2(1) item 1)	Sch 1 (item 12)
Treasury Laws Amendment (GST Low Value Goods) Act 2017	77, 2017	26 June 2017	Sch 1 (items 1-60, 65, 66): 1 July 2017 (s 2(1) item  1)	Sch 1 (items 65, 66)
Treasury Laws Amendment (2017 Measures No. 6) Act 2017	118, 2017	30 Oct 2017	Sch 1: 1 July 2017 (s 2(1) item 2)	Sch 1 (items 3, 30)
Treasury Laws Amendment (2018 Measures No. 1) Act 2018	23, 2018	29 Mar 2018	Sch 5 (items 5, 6, 26-28): 1 Apr 2018 (s 2(1) item 12)	Sch 5 (items 26-28)
Treasury Laws Amendment (2018 Measures No. 4) Act 2019	8, 2019	1 Mar 2019	Sch 8 (item 20): 1 Apr 2019 (s 2(1) item 11)	--
Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019	59, 2019	7 Aug 2019	Sch 2 (items 1, 2): 30 Aug 2019 (s 2(1) item 2)	--
Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019	65, 2019	13 Sept 2019	Sch 2: 1 Oct 2019 (s 2(1) item 2)	Sch 2 (item 4)
Aged Care Legislation Amendment (New Commissioner Functions) Act 2019	116, 2019	11 Dec 2019	Sch 1 (item 72) and Sch 4: 1 Jan 2020 (s 2(1) item 2)	Sch 4
Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020	6, 2020	17 Feb 2020	Sch 3 (items 1, 22): 1 Apr 2020 (s 2(1) item 3)	Sch 3 (item 22)
Statute Update (Regulations References) Act 2020	18, 2020	6 Mar 2020	Sch 1 (item 18): 6 Sept 2020 (s 2(1) item 1)	--
Treasury Laws Amendment (2019 Measures No. 3) Act 2020	64, 2020	22 June 2020	Sch 3 (items 146-154, 325, 326): 1 Oct 2020 (s 2(1) item 6)	Sch 3 (items 325, 326)
Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020	69, 2020	22 June 2020	Sch 1 (items 90-98, 1465-1467): awaiting commencement (s 2(1) items  2, 5)	Sch 1 (items 1465-1467) and Sch 1 (item 1468)
as amended by
Treasury Laws Amendment (2021 Measures No. 5) Act 2021	127, 2021	7 Dec 2021	Sch 3 (item 105): 22 June 2020 (s 2(1) item  8)	--
Treasury Laws Amendment (2022 Measures No. 1) Act 2022	35, 2022	9 Aug 2022	Sch 4 (items 6, 7): 21 June 2022 (s 2(1) item  5) Sch 4 (item 15): 10 Aug 2022 (s 2(1) item 6)	--
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 3 (items 1, 2, 40): 1 Jan 2021 (s 2(1) item 7)	Sch 3 (item 40)
Aged Care Legislation Amendment (Improved Home Care Payment Administration No. 2) Act 2021	2, 2021	16 Feb 2021	Sch 1 (items 14, 15): 1 Sept 2021 (s 2(1) item 2)	Sch 1 (item 15)
Online Safety (Transitional Provisions and Consequential Amendments) Act 2021	77, 2021	23 July 2021	Sch 2 (item 1): 23 Jan 2022 (s 2(1) item 3)	--
Treasury Laws Amendment (2021 Measures No. 5) Act 2021	127, 2021	7 Dec 2021	Sch 3 (items 44, 45): 1 Jan 2022 (s 2(1) item 5)	--
Treasury Laws Amendment (2022 Measures No. 4) Act 2023	29, 2023	23 June 2023	Sch 2 (items 1-3, 15): 1 July 2023 (s 2(1) item  2)	Sch 2 (item 15)
Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023	69, 2023	14 Sept 2023	Sch 4 (items 105-110, 114-116): 1 Oct 2023 (s 2(1) item 6)	Sch 4 (item 116)
Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023	76, 2023	20 Sept 2023	Sch 6 (items 9, 41, 42): 1 Oct 2023 (s 2(1) item 23)	Sch 6 (item 9)
Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024	67, 2024	9 July 2024	Sch 5 (item 40): 1 Oct 2024 (s 2(1) item 10)	--