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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
Open folder Part 4-2 - Special rules mainly about supplies and acquisitions
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
Close folder Part 4-7 - Special rules mainly about returns, payments and refunds
  Close folder Division 162 - Payment of GST by instalments
  162-1 What this Division is about
  Open folder Subdivision 162-A - Electing to pay GST by instalments
  Open folder Subdivision 162-B - Consequences of electing to pay GST by instalments
  Open folder Subdivision 162-C - GST instalments
  Close folder Subdivision 162-D - Penalty payable in certain cases if varied instalment amounts are too low
    162-170 What this Subdivision is about
    162-175 GST payments are less than 85% of annual GST liability
    162-180 Estimated annual GST amount is less than 85% of annual GST liability
    162-185 Shortfall in GST instalments worked out on the basis of estimated annual GST amount
    162-190 Periods for which penalty is payable
    162-195 Reduction in penalties if notified instalment amount is less than 25% of annual GST liability
    162-200 Reduction in penalties if GST instalment shortfall is made up in a later instalment
    162-205 This Subdivision does not create a liability for general interest charge
  Open folder Division 165 - Anti-avoidance
  Open folder Division 168 - Tourist refund scheme
  Open folder Division 171 - Customs security etc. given on taxable importations
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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