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A New Tax System (Goods and Services Tax) Regulations 2019
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
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F2023C00564 (C04)
01 July 2023
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Chapter 1—Introduction
Part 1—Preliminary
1 Name
3 Authority
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Chapter 2—The basic rules
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Part 2 5—Registration
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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)
23 15.02 Registration turnover threshold for non profit bodies
Part 2 6—Tax periods
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Division 29—What is attributable to tax periods
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Subdivision 29 C—Tax invoices and adjustment notes
29 80.01 Value of taxable supply for which tax invoice not required
29 80.02 Amount for which adjustment note not required
Part 2 7—Returns, payments and refunds
Division 33—Payments of GST
33 15.01 Object of this Division
33 15.01A Circumstances in which payments of assessed GST on taxable importations are deferred
33 15.01B Payment
33 15.02 Application for approval
33 15.03 Requirements for approval
33 15.04 Bank guarantee requirement
33 15.05 Decision on application—notice and date of effect
33 15.08 Revocation of approval
33 15.09 Review of decisions
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Chapter 3—The exemptions
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Part 3 1—Supplies that are not taxable supplies
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Division 38—GST free supplies
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Subdivision 38 A—Food
38 3.01 Food additives
38 3.02 GST free beverages supplied from vending machines
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Subdivision 38 B—Health
38 7.01 Medical services
38 45.01 Medical aids and appliances
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Subdivision 38 E—Exports and other cross border supplies
38 185.01 Export of goods by travellers as accompanied baggage
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Division 40—Input taxed supplies
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Subdivision 40 A—Financial supplies
40 5.01 Object of Subdivision 40 A
40 5.05 Acquisition
40 5.06 Financial supply providers
40 5.07 Financial supply facilitators
40 5.08 When supply may be financial supply
40 5.09 What supplies are financial supplies
40 5.10 Incidental financial supplies
40 5.11 Examples of supplies that are financial supplies
40 5.12 What supplies are not financial supplies
40 5.13 Examples of supplies that are not financial supplies
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Chapter 4—The special rules
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Part 4 1—Special rules mainly about particular ways entities are organised
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Division 48—GST groups
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Subdivision 48 A—Formation and membership of GST groups
48 10.01 Trust distribution and beneficiaries
48 10.02 Membership requirements for partnerships
48 10.03 Membership requirements for trusts
48 10.03A Alternative membership requirements for groups of fixed trusts
48 10.04 Membership requirements for individuals
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Division 51—GST joint ventures
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Subdivision 51 A—Formation of and participation in GST joint ventures
51 5.01 Specified purposes for GST joint ventures
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Part 4 2—Special rules mainly about supplies and acquisitions
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Division 70—Financial supplies (reduced credit acquisitions)
70 5.01 Objects of this Division
70 5.01A Meaning of closely related
70 5.02 Acquisitions that attract reduced input tax credits: general
70 5.02A Acquisitions that attract reduced input tax credits: certain offshore supplies
70 5.02D Prohibition against claiming twice
70 5.03 Percentage to which input tax credits are reduced
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Division 78—Insurance
78 105.01 Statutory compensation schemes
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Division 79—Compulsory third party schemes
79 35.01 CTP ancillary payment or supply
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Division 81—Payment of taxes, fees and charges
81 10.01 Fees and charges which constitute consideration
81 15.01 Fees and charges which do not constitute consideration
81 15.02 Fees and charges covered by sections 81 10.01 and 81 15.01
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Part 4 7—Special rules mainly about returns, payments and refunds
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Division 168—Tourist refund scheme
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Subdivision 168 A—Kinds of acquisitions
168 5.01 Acquisition
168 5.02 Goods to which this Subdivision applies
168 5.03 Registered entity
168 5.04 Purchase price
168 5.05 Tax invoice
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Subdivision 168 B—Departure from the indirect tax zone
168 5.05A Leaving the indirect tax zone
168 5.06 Departure
168 5.07 Place of departure
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Subdivision 168 C—Export as accompanied baggage
168 5.08 Accompanied baggage
168 5.09 Time of export
168 5.10 Verification of export
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Subdivision 168 D—Export by resident of an external Territory as unaccompanied baggage
168 5.10A Export of goods to an external Territory
168 5.10B Time of export
168 5.10C Verification of export
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Subdivision 168 E—Proportion of amount of GST for payment in cash
168 5.11 Cash payment
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Subdivision 168 F—Documentation relating to entitlement to payment
168 5.12 Payment authority
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Subdivision 168 G—Period and manner of payment
168 5.14 Processing payment authority given to officer of Customs at airport
168 5.15 Processing payment authority lodged at a TRS verification facility
168 5.16 Processing payment authority given to Comptroller General of Customs
168 5.17 Processing claim for payment
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Chapter 6—Interpretation
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Part 6 3—Dictionary in the Act
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Division 195—Dictionary in the Act
195 1.01 Compulsory third party schemes
195 1.02 First aid or life saving course
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Part 6 4—Dictionary
196 1.01 Definitions
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Chapter 7—Transitional
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Part 7 1—Transitional matters
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Division 197—Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulations 1999
197 1.01 Definitions
197 1.02 Old regulations continue to apply to tax periods starting before commencement time
197 1.03 Approved forms
197 1.04 Deferred payments of assessed GST on taxable importations
197 1.05 Tourist refund scheme
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Part 7 2—Matters relating to the A New Tax System (Goods and Services Tax Transition) Act 1999
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Division 220—Agreements spanning 1 July 2000
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Subdivision 220 A—Meaning of arbitrator
220 1.01 Specified bodies and persons for definition of arbitrator
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Subdivision 220 B—Meaning of New Tax System changes
220 5.01 Purpose of this Subdivision
220 5.02 Tobacco excise duty and tobacco customs duty
220 5.03 Luxury car tax
220 5.04 Wine equalisation tax
220 5.05 Abolition of accommodation levy in NSW
220 5.06 Alcohol excise, alcohol customs duty and alcohol excise duty
220 5.07 Petroleum products excise and petroleum excise duty
220 5.08 Diesel fuel rebate—change in declared rate
220 5.09 Diesel and alternative fuels grants scheme
220 5.10 Fuel sales grants
220 5.11 Wholesale sales tax equivalency payments—liability to pay abolished for certain government business enterprises
220 5.12 Tourism marketing duty—abolition in Northern Territory
220 5.13 Abolition of liability to pay financial institutions duty
220 5.14 Abolition of liability to pay stamp duty on quoted marketable securities
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Part 7 3—Matters relating to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023
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Division 225—Application of amendments
225 1.01 Application of amendments
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Schedule 1—Rules for the supply of goods to a relevant traveller
1 Purpose of this Schedule
2 Sealed bag rules
3 Sealed bag rules for liquids, aerosols, gels, creams and pastes
4 Customs barrier rules
5 Forms of invoice and receipt
6 Employees or agents may meet requirements
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Schedule 2—Examples of financial supply
1 Examples for item 1 of the table in subsection 40 5.09(3) (accounts)
2 Examples for item 2 of the table in subsection 40 5.09(3) (debt and credit)
3 Examples for item 3 of the table in subsection 40 5.09(3) (charges and mortgages)
4 Examples for item 6 of the table in subsection 40 5.09(3) (life insurance business)
5 Examples for item 7 of the table in subsection 40 5.09(3) (guarantees)
6 Examples for item 7A of the table in subsection 40 5.09(3) (indemnities)
7 Examples for item 8 of the table in subsection 40 5.09(3) (hire purchase)
8 Examples for item 9 of the table in subsection 40 5.09(3) (currency)
9 Examples for item 10 of the table in subsection 40 5.09(3) (securities)
10 Examples for item 11 of the table in subsection 40 5.09(3) (derivatives)
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Schedule 3—Examples of supply that is not financial supply
1 Examples for item 3 of the table in section 40 5.12 (professional services)
2 Examples for item 4 of the table in section 40 5.12 (payment systems)
3 Examples for item 7 of the table in section 40 5.12 (options, rights and obligations)
4 Examples for item 10 of the table in section 40 5.12 (insurance and reinsurance)
5 Examples for item 12 of the table in section 40 5.12 (managing assets or liabilities)
6 Examples for item 15 of the table in section 40 5.12 (trustee services)
7 Examples for item 20 of the table in section 40 5.12 (hire purchase)
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history