SAM 2016/38 – Goods and Services Tax: Simplified Accounting Method Determination (No. 38) 2016 for Restaurants, Cafes and Caterers – purchases snapshot method
SAM 2007/1 – Simplified GST Accounting Methods Legislative Instrument (No. 1) 2007 – food retailers
SAM 2006/1 – A New Tax System (Goods and Services Tax) Act 1999 Simplified Accounting Method Determination (No. 1) 2006 – restaurants, cafes and caterers
SAM 2005/1 – A New Tax System (Goods and Services Tax) Act 1999 Simplified Accounting Method Determination (No. 1) 2005 – supermarkets or convenience stores
SAM 2004/1 – A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 1) 2004 – government prisons
SAM 2001/1 – A New Tax System (Goods and Services Tax) (Simplified GST Accounting Methods) Determination 2001 – arrangements for specific types of food retailers