Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 188.15

General

  (1)   Your current GST turnover at a time during a particular month is the sum of the * values of all the supplies that you have made, or are likely to make, during the 12 months ending at the end of that month, other than:

  (a)   supplies that are * input taxed; or

  (b)   supplies that are not for * consideration (and are not * taxable supplies under section   72 - 5); or

  (c)   supplies that are not made in connection with an * enterprise that you * carry on.

Members of GST groups

  (2)   If you are a * member of a * GST group, your current GST turnover at a time during a particular month is the sum of the * values of all the supplies that you or any other member of the group have made, or are likely to make, during the 12 months, other than:

  (a)   supplies made from one member of the group to another member of the group; or

  (b)   supplies that are * input taxed; or

  (c)   supplies that are not for * consideration (and are not * taxable supplies under section   72 - 5); or

  (d)   supplies that are not made in connection with an * enterprise that you * carry on.

Supplies that are disregarded

  (3)   In working out your current GST turnover , disregard:

  (a)   any supply that is not * connected with the indirect tax zone; and

  (b)   any supply that is connected with the indirect tax zone because of paragraph   9 - 25(5)(c), unless:

  (i)   the supply is made to an * Australian consumer; and

  (ii)   the supply is not * GST - free; and

  (iii)   the thing to be acquired under the right or option referred to in that paragraph is not goods or * real property; and

  (d)   any * GST - free supply made by a * non - resident that does not make the supply through an * enterprise that the non - resident * carries on in the indirect tax zone.