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Close folder Legislation and supporting material
Close folder Principal legislation
Open folder Taxation
Open folder Fringe Benefits Tax
Open folder Superannuation
Close folder Goods and Services Tax
Close folder A New Tax System (Goods and Services Tax) Act 1999
View list of provisions
Open folder Chapter 1 - Introduction
Open folder Chapter 2 - The basic rules
Open folder Chapter 3 - The exemptions
Close folder Chapter 4 - The special rules
Open folder Division 45 - Introduction
Open folder Part 4-1 - Special rules mainly about particular ways entities are organised
Open folder Part 4-2 - Special rules mainly about supplies and acquisitions
Open folder Part 4-3 - Special rules mainly about importations
Close folder Part 4-4 - Special rules mainly about net amounts and adjustments
Close folder 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
Open folder Division 126 - Gambling
Open folder Division 129 - Changes in the extent of creditable purpose
Open folder Division 130 - Goods applied solely to private or domestic use
Open folder Division 131 - Annual apportionment of creditable purpose
Open folder Division 132 - Supplies of things acquired etc. without full input tax credits
Open folder Division 133 - Providing additional consideration under gross-up clauses
Open folder Division 134 - Third party payments
Open folder Division 135 - Supplies of going concerns
Open folder Division 136 - Bad debts relating to transactions that are not taxable or creditable to the fullest extent
Open folder Division 137 - Stock on hand on becoming registered etc.
Open folder Division 138 - Cessation of registration
Open folder Division 139 - Distributions from deceased estates
Open folder Division 141 - Tradex scheme goods
Open folder Division 142 - Excess GST
Open folder Part 4-5 - Special rules mainly about registration
Open folder Part 4-6 - Special rules mainly about tax periods
Open folder Part 4-7 - Special rules mainly about returns, payments and refunds
Open folder Chapter 5 - Miscellaneous
Open folder Chapter 6 - Interpreting this Act
Open folder Schedule 1 - Food that is not GST-free
Open folder Schedule 2 - Beverages that are GST-free
Schedule 3 - Medical aids and appliances
Open folder A New Tax System (Goods and Services Tax Transition) Act 1999
Open folder A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999
Open folder A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999
Open folder A New Tax System (Goods and Services Tax Imposition - General) Act 1999
Open folder A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005
Open folder A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Act 2005
Open folder A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Act 2005
Open folder Excise (Including Customs, Working Pages and By-laws)
Open folder Archived
Open folder Other
Open folder Principal regulations
Open folder Amending legislation
Open folder Amending regulations
Open folder Legislative instruments
Open folder Extrinsic materials
Open folder Public rulings
Open folder Practical compliance guidelines
Open folder Cases
Open folder Decision impact statements
Open folder ATO interpretative decisions
Open folder Law administration practice statements
Open folder Taxpayer alerts
Open folder Other ATO documents
Open folder ATO law aids
Open folder Edited private advice
Open folder Archived document types
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