Annotated GST Act

Chapter 1 – Preliminary

Part 1-1 Preliminary

Division 1 – Preliminary

Part 1-2 Using this Act

Division 2 – Overview of the GST legislation

Division 3 – Defined terms

Division 4 – Status of Guides and other non-operative materials

Chapter 2 – The Basic Rules

Division 5 – Introduction

Part 2-1 The Central Provisions

Division 7 – The central provisions

Part 2-2 Supplies and Acquisitions

Division 9 – Taxable supplies

Division 11 – Creditable acquisitions

Part 2-3 Importations

Division 13 – Taxable importations

Division 15 – Creditable importations

Part 2-4 Net Amounts and Adjustments

Division 17 – Net amounts and adjustments

Division 19 – Adjustment events

Division 21 – Bad debts

Part 2-5 Registration

Division 23 – Who is required to be registered and who may be registered

Division 25 – How you become registered and how your registration can be cancelled

Part 2-6 Tax Periods

Division 27 – How to work out the tax periods that apply to you

Division 29- What is attributable to tax periods

Part 2-7 Returns, Payments and Refunds

Division 31 – GST returns

Division 33 – Payments of GST

Division 35 – Refunds

Part 2-8 Checklist of Special Rules

Division 37 – Checklist of special rules

Chapter 3 – The Exemptions

Part 3-1 Supplies that are not Taxable Supplies

Division 38 – GST-free supplies

Division 40 – Input taxed supplies

Part 3-2 Non-Taxable Importations

Division 42 – Non-taxable importations

Chapter 4 – The special rules

Division 45 – Introduction

Part 4-1 Special rules mainly about particular ways entities are organised

Division 48 – GST Groups

Division 49 – GST religious groups

Division 50 – GST treatment of religious practitioners

Division 51 – GST joint ventures

Division 54 – GST branches

Division 57 – Resident agents acting for non-residents

Division 58 – Representatives of incapacitated entities

Division 60 – Pre-establishment costs

Division 63 – Non-profit sub-entities

Part 4-2 Special rules mainly about supplies and acquisitions

Division 66 – Second hand goods

Division 69 – Non-deductible expenses

Division 70 – Financial supplies

Division 71 – Fringe benefits provided by input taxed suppliers

Division 72 – Associates

Division 75 – Sale

Division 78 – Insurance

Division 79 – Compulsory third party schemes

Division 80 – Settlement sharing arrangements

Division 81 – Payments of taxes, fees and charges

Division 82 – Supplies in return for rights to develop land

Division 83 – Non-residents making supplies connected with

Division 84 – Offshore supplies other than goods or real property

Division 85 – Telecommunication supplies

Division 87 – Long-term accommodation in commercial residential premises

Division 90 – Company amalgamations

Division 93 – Time limit on entitlements to input tax credits

Division 96 – Supplies partly connected with Australia

Division 99 – Deposits as security

Division 100 – Vouchers

Division 102 – Cancelled lay-by sales

Division 105 – Supplies in satisfaction of debts

Division 108 – Valuation of taxable supplies of goods in bond

Division 110 – Tax related transactions

Division 111 – Reimbursement of employees etc

Division 113 – PAYG voluntary agreements

Part 4-3 Special rules mainly about Importations

Division 114 – Importations without entry for home consumption

Division 117 – Valuation of re-imported goods

Part 4-4 Special rules mainly about net amounts and adjustments

Division 123 – Simplified accounting methods for retailers and small enterprise entities

Division 126 – Gambling

Division 129 – Changes in the extent of creditable purpose

Division 130 – Goods applied solely to private or domestic use

Division 131 – Annual apportionment of creditable purpose

Division 132 – Supplies of things acquired etc

Division 133 – Providing additional consideration under gross-up clauses

Division 134 – Third party payments

Division 135 – Supplies of going concerns

Division 136 – Bad debts relating to transactions that are not taxable or creditable to the fullest extent

Division 137 – Stock on hand on becoming registered etc

Division 138 – Cessation of registration

Division 139 – Distributions from deceased estates

Division 131 – Tradex scheme goods

Division 142 – Excess GST

Part 4-5 Special rules mainly about registration

Division 144 – Taxis

Division 149 – Government entities

Part 4-6 Special rules mainly about tax periods

Division 151 – Annual tax periods

Division 153 – Agents etc

Division 156 – Supplies and acquisitions made on a progressive or periodic basis

Division 157 – Accounting basis of charities etc

Division 158 – Hire purchase agreements

Division 159 – Changing your accounting basis

Part 4-7 Special rules mainly about returns, payments and refunds

Division 162 – Payment of GST by instalments

Division 165 – Anti-avoidance

Division 168 – Tourist refund scheme

Division 171 – Customs security etc

Chapter 5 – Miscellaneous

Division 176 – Endorsement of charities etc

Division 177 – Miscellaneous

Chapter 6 – Interpreting this Act

Part 6-1 Rules for interpreting this Act

Division 182 – Rules for Interpreting this Act

Part 6-2 Meaning of some important concepts

Division 184 – meaning of entity

Division 188 – meaning of GST turnover

Division 189 – exceeding the financial acquisitions threshold

Division 190 – 90% owned groups of companies

Part 6-3 – Dictionary

Division 195 – Dictionary

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