A New Tax System (Goods and Services Tax) Regulations 1999

No longer in force

Administered by

Department of the Treasury

This item is authorised by the following title:

A New Tax System (Goods and Services Tax) Act 1999

Superseded version

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F2013C01008

17 December 2013 - 30 March 2015

This instrument was backcaptured in accordance with section 36 of the Legislative Instruments Act 2003.

For transitional matters relating to the repeal of these regulations, see sections 197-1.01 to 197-1.05 of the A New Tax System (Goods and Services Tax) Regulations 2019.

Table of contents

Part 1—Preliminary
Part 2 5—Registration
- Division 23—Who is required to be registered and who may be registered
  - 23 15.01 Registration turnover threshold (other than for non profit bodies) (Act ss 23 15 (1))
  - 23 15.02 Registration turnover threshold for non profit bodies (Act ss 23 15 (2))
Part 2 6—Tax periods
- Division 29—What is attributable to tax periods
  - Subdivision 29 C—Tax invoices and adjustment notes
    - 29 80.01 Value of taxable supply (Act ss 29 80(1))
    - 29 80.02 Adjustment note threshold (Act ss 29 80 (2))
Part 2 7—Returns, payments and refunds
- Division 33—Payments of GST
Part 3 1—Supplies that are not taxable supplies
- Division 38—GST free supplies
- Division 40—Input taxed supplies
  - Subdivision 40 A—Financial supplies
Part 4 1—Special rules mainly about particular ways entities are organised
- Division 48—GST groups
  - Subdivision 48 A—Approval of GST groups
- Division 51—GST joint ventures
  - 51 5.01 Specified purposes for GST joint ventures (Act s 51 5)
Part 4 2—Special rules mainly about supplies and acquisitions
Part 4 7—Special rules mainly about returns, payments and refunds
- Division 168—Tourist refund scheme
Part 6 3—Regulations relating to the Dictionary in the Act
- Division 195—Dictionary
  - 195 1.01 Compulsory third party schemes
  - 195 1.02 First aid or life saving course
Part 6 4—Transitional arrangements
- 200 0.00 Operation of Schedule 15
Schedule 3—Medical aids and appliances
Schedule 5—Rules for the supply of goods to a relevant traveller
- Table 1—Sealed Bag Rules
- Table 2—Customs Barrier Rules
Schedule 7—Examples of financial supply
Schedule 8—Examples of supply that is not financial supply
Schedule 10—Statutory compensation schemes
Schedule 11—Compulsory third party schemes
Schedule 12—First aid or life saving course
Schedule 15—Transitional arrangements
- Part 1—Amendments made by A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No. 1)
Dictionary
- Endnotes

A New Tax System (Goods and Services Tax) Regulations 1999

Legislation text