Chapter 1 – Preliminary
Part 1-1 Preliminary
Part 1-2 Using this Act
Division 2 – Overview of the GST legislation
Division 4 – Status of Guides and other non-operative materials
Chapter 2 – The Basic Rules
Part 2-1 The Central Provisions
Division 7 – The central provisions
Part 2-2 Supplies and Acquisitions
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
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
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
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
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