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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
Close folder Chapter 3 - The exemptions
Close folder Part 3-1 - Supplies that are not taxable supplies
Close folder Division 38 - GST-free supplies
38-1 What this Division is about
Open folder Subdivision 38-A - Food
Open folder Subdivision 38-B - Health
Open folder Subdivision 38-C - Education
Open folder Subdivision 38-D - Child care
Open folder Subdivision 38-E - Exports and other cross-border supplies
Open folder Subdivision 38-F - Religious services
Open folder Subdivision 38-G - Activities of charities etc.
(Subdivision 38-H heading repealed by No 143 of 2004)
Open folder Subdivision 38-I - Water, sewerage and drainage
Open folder Subdivision 38-J - Supplies of going concerns
Open folder Subdivision 38-K - Transport and related matters
Open folder Subdivision 38-L - Precious metals
Open folder Subdivision 38-M - Supplies through inwards duty free shops
Open folder Subdivision 38-N - Grants of land by governments
Open folder Subdivision 38-O - Farm land
Open folder Subdivision 38-P - Cars for use by disabled people
Open folder Subdivision 38-Q - International mail
Open folder Subdivision 38-R - Telecommunication supplies made under arrangements for global roaming in the indirect tax zone
Open folder Subdivision 38-S - Eligible emissions units
Open folder Subdivision 38-T - Inbound intangible consumer supplies
Open folder Division 40 - Input taxed supplies
Open folder Part 3-2 - Non-taxable importations
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 Archived document types
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