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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
Open folder Chapter 4 - The special rules
Open folder Chapter 5 - Miscellaneous
Close folder Chapter 6 - Interpreting this Act
Open folder Part 6-1 - Rules for interpreting this Act
Close folder Part 6-2 - Meaning of some important concepts
Open folder Division 184 - Meaning of entity
Open folder Former Division 186 - Meaning of approved form
Open folder Division 188 - Meaning of GST turnover
Close folder 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
Open folder Division 190 - 90% owned groups of companies
Open folder Part 6-3 - Dictionary
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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