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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
Close folder Part 4-2 - Special rules mainly about supplies and acquisitions
Open folder Division 66 - Second-hand goods
Open folder Division 69 - Non-deductible expenses
Open folder Division 70 - Financial supplies (reduced credit acquisitions)
Open folder Division 71 - Fringe benefits provided by input taxed suppliers
Open folder Division 72 - Associates
Open folder Division 75 - Sale of freehold interests etc.
Open folder Division 78 - Insurance
Open folder Division 79 - Compulsory third party schemes
Open folder Division 80 - Settlement sharing arrangements
Close folder Division 81 - Payments of taxes, fees and charges
81-1 What this Division is about
81-5 Effect of payment of tax
81-10 Effect of payment of certain fees and charges
81-15 Other fees and charges that do not constitute consideration
81-20 Division has effect despite sections 9-15 and 9-17
81-25 Retrospective application of regulations
Open folder Division 82 - Supplies in return for rights to develop land
Open folder Division 83 - Non-residents making supplies connected with the indirect tax zone
Open folder Division 84 - Offshore supplies
Open folder Division 85 - Telecommunication supplies
Open folder Division 86 - Valuable metals
Open folder Division 87 - Long-term accommodation in commercial residential premises
Open folder Division 90 - Company amalgamations
Open folder Division 93 - Time limit on entitlements to input tax credits
Open folder Division 96 - Supplies partly connected with the indirect tax zone
Open folder Division 99 - Deposits as security
Open folder Division 100 - Vouchers
Open folder Division 102 - Cancelled lay-by sales
Open folder Division 105 - Supplies in satisfaction of debts
Open folder Division 108 - Valuation of taxable supplies of goods in bond
Open folder Division 110 - Tax-related transactions
Open folder Division 111 - Reimbursement of employees etc.
Open folder Division 113 - PAYG voluntary agreements
Open folder Part 4-3 - Special rules mainly about importations
Open folder Part 4-4 - Special rules mainly about net amounts and adjustments
Open folder Part 4-5 - Special rules mainly about registration
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 Edited private advice
Open folder Archived document types
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