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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
Close folder Chapter 2 - The basic rules
Open folder Division 5 - Introduction
Open folder Part 2-1 - The central provisions
Open folder Part 2-2 - Supplies and acquisitions
Open folder Part 2-3 - Importations
Open folder Part 2-4 - Net amounts and adjustments
Open folder Part 2-5 - Registration
Open folder Part 2-6 - Tax periods
Close folder Part 2-7 - Returns, payments and refunds
Open folder Division 31 - GST returns
Close folder 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
33-20 Commissioner may extend time for payment
33-25 Commissioner may bring forward payment date if you are about to leave Australia
33-30 Net amounts etc. a debt due to the Commonwealth
33-99 Special rules relating to payments of GST
Open folder Division 35 - Refunds
Open folder Part 2-8 - Checklist of special rules
Open folder Chapter 3 - The exemptions
Open folder Chapter 4 - The special rules
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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