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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
Open folder Division 33 - Payments of GST
Close folder Division 35 - Refunds
  35-1 What this Division is about
  35-5 Entitlement to refund
  35-10 When entitlement arises
  35-99 Special rules relating to 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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