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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
Open folder Part 4-4 - Special rules mainly about net amounts and adjustments
Close folder Part 4-5 - Special rules mainly about registration
Open folder Division 144 - Taxis
Close folder 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
Open folder Division 147 - Representatives of incapacitated entities
Open folder Division 149 - Government entities
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 Archived document types
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