Source: http://www5.austlii.edu.au/au/legis/cth/consol_act/antsasta1999402/notes.html
Timestamp: 2019-06-18 19:05:00
Document Index: 705931850

Matched Legal Cases: ['art 1', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 3', 'art 3', 'art 4', 'art 4']

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - NOTES
Volume 1: sections 1-1 to 113-5
Volume 2: sections 114-1 to 195-1
This is a compilation of the A New Tax System (Goods and Services Tax) Act 1999 that shows the text of the law as amended and in force on 1 April 2019 (the compilation date).
1-3......................... Commonwealth-State financial relations............................. 1
1-4......................... States and Territories are bound by the GST law................ 2
Part 1-2--Using this Act 3
Division 2--Overview of the GST legislation 3
2-1......................... What this Act is about......................................................... 3
2-5......................... The basic rules (Chapter 2)................................................. 3
2-10....................... The exemptions (Chapter 3)................................................ 3
2-15....................... The special rules (Chapter 4).............................................. 4
2-20....................... Miscellaneous (Chapter 5).................................................. 4
2-25....................... Interpretative provisions (Chapter 6).................................. 4
2-30....................... Administration, collection and recovery provisions in the Taxation Administration Act 1953 4
Division 3--Defined terms 5
3-1......................... When defined terms are identified....................................... 5
3-5......................... When terms are not identified............................................. 5
3-10....................... Identifying the defined term in a definition......................... 6
Division 4--Status of Guides and other non-operative material 7
4-1......................... Non-operative material........................................................ 7
4-5......................... Explanatory sections........................................................... 7
4-10....................... Other material..................................................................... 7
Chapter 2--The basic rules 8
5-5......................... The structure of this Chapter............................................... 8
Part 2-1--The central provisions 10
Division 7--The central provisions 10
7-1......................... GST and input tax credits................................................. 10
7-5......................... Net amounts...................................................................... 10
7-10....................... Tax periods....................................................................... 10
7-15....................... Payments and refunds....................................................... 10
Part 2-2--Supplies and acquisitions 12
Division 9--Taxable supplies 12
9-1......................... What this Division is about............................................... 12
Subdivision 9-A--What are taxable supplies? 12
9-5......................... Taxable supplies............................................................... 12
9-10....................... Meaning of supply............................................................ 12
9-15....................... Consideration.................................................................... 14
9-17....................... Certain payments and other things not consideration........ 14
9-20....................... Enterprises........................................................................ 15
9-25....................... Supplies connected with the indirect tax zone................... 17
9-26....................... Supplies by non-residents that are not connected with the indirect tax zone 20
9-27....................... When enterprises are carried on in the indirect tax zone.. 22
9-30....................... Supplies that are GST-free or input taxed......................... 23
9-39....................... Special rules relating to taxable supplies........................... 24
Subdivision 9-B--Who is liable for GST on taxable supplies? 25
9-40....................... Liability for GST on taxable supplies............................... 25
9-69....................... Special rules relating to liability for GST on taxable supplies 25
Subdivision 9-C--How much GST is payable on taxable supplies? 26
9-70....................... The amount of GST on taxable supplies........................... 26
9-75....................... The value of taxable supplies............................................ 26
9-80....................... The value of taxable supplies that are partly GST-free or input taxed 28
9-85....................... Value of taxable supplies to be expressed in Australian currency 29
9-90....................... Rounding of amounts of GST.......................................... 29
9-99....................... Special rules relating to the amount of GST on taxable supplies 31
Division 11--Creditable acquisitions 33
11-1....................... What this Division is about............................................... 33
11-5....................... What is a creditable acquisition?....................................... 33
11-10..................... Meaning of acquisition..................................................... 33
11-15..................... Meaning of creditable purpose......................................... 34
11-20..................... Who is entitled to input tax credits for creditable acquisitions? 35
11-25..................... How much are the input tax credits for creditable acquisitions? 35
11-30..................... Acquisitions that are partly creditable............................... 35
11-99..................... Special rules relating to acquisitions................................. 36
Part 2-3--Importations 38
Division 13--Taxable importations 38
13-1....................... What this Division is about............................................... 38
13-5....................... What are taxable importations?......................................... 38
13-10..................... Meaning of non-taxable importation................................ 38
13-15..................... Who is liable for GST on taxable importations?............... 39
13-20..................... How much GST is payable on taxable importations?....... 39
13-25..................... The value of taxable importations that are partly non-taxable importations 41
13-99..................... Special rules relating to taxable importations.................... 41
Division 15--Creditable importations 42
15-1....................... What this Division is about............................................... 42
15-5....................... What are creditable importations?..................................... 42
15-10..................... Meaning of creditable purpose......................................... 42
15-15..................... Who is entitled to input tax credits for creditable importations? 43
15-20..................... How much are the input tax credits for creditable importations? 43
15-25..................... Importations that are partly creditable............................... 44
15-99..................... Special rules relating to creditable importations................ 44
Part 2-4--Net amounts and adjustments 46
Division 17--Net amounts and adjustments 46
17-1....................... What this Division is about............................................... 46
17-5....................... Net amounts...................................................................... 46
17-10..................... Adjustments...................................................................... 47
17-20..................... Determinations relating to how to work out net amounts.. 47
17-99..................... Special rules relating to net amounts or adjustments......... 48
Division 19--Adjustment events 50
19-1....................... What this Division is about............................................... 50
19-5....................... Explanation of the effect of adjustment events.................. 50
Subdivision 19-A--Adjustment events 51
19-10..................... Adjustment events............................................................ 51
Subdivision 19-B--Adjustments for supplies 52
19-40..................... Where adjustments for supplies arise................................ 52
19-45..................... Previously attributed GST amounts.................................. 53
19-50..................... Increasing adjustments for supplies.................................. 53
19-55..................... Decreasing adjustments for supplies................................. 53
Subdivision 19-C--Adjustments for acquisitions 54
19-70..................... Where adjustments for acquisitions arise.......................... 54
19-75..................... Previously attributed input tax credit amounts.................. 54
19-80..................... Increasing adjustments for acquisitions............................ 55
19-85..................... Decreasing adjustments for acquisitions........................... 55
19-99..................... Special rules relating to adjustment events........................ 55
Division 21--Bad debts 57
21-1....................... What this Division is about............................................... 57
21-5....................... Writing off bad debts (taxable supplies)........................... 57
21-10..................... Recovering amounts previously written off (taxable supplies) 57
21-15..................... Bad debts written off (creditable acquisitions).................. 58
21-20..................... Recovering amounts previously written off (creditable acquisitions) 58
21-99..................... Special rules relating to adjustments for bad debts............ 59
Part 2-5--Registration 60
Division 23--Who is required to be registered and who may be registered 60
23-1....................... Explanation of Division.................................................... 60
23-5....................... Who is required to be registered....................................... 60
23-10..................... Who may be registered..................................................... 61
23-15..................... The registration turnover threshold................................... 61
23-20..................... Not registered for 4 years................................................. 61
23-99..................... Special rules relating to who is required to be registered or who may be registered 62
Division 25--How you become registered, and how your registration can be cancelled 63
Subdivision 25-A--How you become registered 63
25-1....................... When you must apply for registration............................... 63
25-5....................... When the Commissioner must register you...................... 63
25-10..................... The date of effect of your registration............................... 64
25-15..................... Effect of backdating your registration............................... 65
25-49..................... Special rules relating to registration.................................. 65
Subdivision 25-B--How your registration can be cancelled 66
25-50..................... When you must apply for cancellation of registration....... 66
25-55..................... When the Commissioner must cancel registration............. 66
25-57..................... When the Commissioner may cancel your registration..... 67
25-60..................... The date of effect of your cancellation.............................. 67
25-65..................... Effect of backdating your cancellation of registration....... 68
25-99..................... Special rules relating to cancellation of registration........... 68
Part 2-6--Tax periods 70
Division 27--How to work out the tax periods that apply to you 70
27-1....................... What this Division is about............................................... 70
27-5....................... General rule--3 month tax periods................................... 70
27-10..................... Election of one month tax periods..................................... 70
27-15..................... Determination of one month tax periods........................... 71
27-20..................... Withdrawing elections of one month tax periods.............. 71
27-22..................... Revoking elections of one month tax periods................... 72
27-25..................... Revoking determinations of one month tax periods.......... 73
27-30..................... Tax periods determined by the Commissioner to take account of changes in tax periods 73
27-35..................... Changing the days on which your tax periods end........... 74
27-37..................... Special determination of tax periods on request................ 74
27-38..................... Revoking special determination of tax periods.................. 75
27-39..................... Tax periods of incapacitated entities.................................. 75
27-40..................... An entity's concluding tax period..................................... 76
27-99..................... Special rules relating to tax periods................................... 76
Division 29--What is attributable to tax periods 77
29-1....................... What this Division is about............................................... 77
Subdivision 29-A--The attribution rules 77
29-5....................... Attributing the GST on your taxable supplies................... 77
29-10..................... Attributing the input tax credits for your creditable acquisitions 78
29-15..................... Attributing the input tax credits for your creditable importations 79
29-20..................... Attributing your adjustments............................................ 79
29-25..................... Commissioner may determine particular attribution rules. 80
29-39..................... Special rules relating to attribution rules........................... 82
Subdivision 29-B--Accounting on a cash basis 83
29-40..................... Choosing to account on a cash basis................................. 83
29-45..................... Permission to account on a cash basis.............................. 83
29-50..................... Ceasing to account on a cash basis................................... 84
29-69..................... Special rules relating to accounting on a cash basis.......... 85
Subdivision 29-C--Tax invoices and adjustment notes 85
29-70..................... Tax invoices...................................................................... 85
29-75..................... Adjustment notes.............................................................. 87
29-80..................... Tax invoices and adjustment notes not required for low value transactions 88
29-99..................... Special rules relating to tax invoices and adjustment notes 88
Part 2-7--Returns, payments and refunds 90
Division 31--GST returns 90
31-1....................... What this Division is about............................................... 90
31-5....................... Who must give GST returns............................................. 90
31-8....................... When GST returns must be given--quarterly tax periods 90
31-10..................... When GST returns must be given--other tax periods...... 91
31-15..................... The form and contents of GST returns............................. 91
31-20..................... Additional GST returns.................................................... 92
31-25..................... Electronic lodgment of GST returns................................. 92
31-99..................... Special rules relating to GST returns................................ 93
Division 33--Payments of GST 95
33-1....................... What this Division is about............................................... 95
33-3....................... When payments of assessed net amounts must be made--quarterly tax periods 95
33-5....................... When payments of assessed net amounts must be made--other tax periods 96
33-10..................... How payment of assessed net amounts are made............. 96
33-15..................... Payments of assessed GST on importations..................... 97
33-99..................... Special rules relating to payments of GST........................ 97
Division 35--Refunds 99
35-1....................... What this Division is about............................................... 99
35-5....................... Entitlement to refund......................................................... 99
35-10..................... When entitlement arises.................................................. 100
35-99..................... Special rules relating to refunds...................................... 100
Part 2-8--Checklist of special rules 102
Division 37--Checklist of special rules 102
37-1....................... Checklist of special rules................................................ 102
Chapter 3--The exemptions 105
Part 3-1--Supplies that are not taxable supplies 105
Division 38--GST-free supplies 105
38-1....................... What this Division is about............................................. 106
Subdivision 38-A--Food 106
38-2....................... Food............................................................................... 106
38-3....................... Food that is not GST-free............................................... 106
38-4....................... Meaning of food............................................................. 107
38-5....................... Premises used in supplying food.................................... 107
38-6....................... Packaging of food........................................................... 108
Subdivision 38-B--Health 108
38-7....................... Medical services............................................................. 108
38-10..................... Other health services....................................................... 109
38-15..................... Other government funded health services....................... 111
38-20..................... Hospital treatment........................................................... 111
38-25..................... Residential care etc.......................................................... 111
38-30..................... Home care etc................................................................. 114
38-35..................... Flexible care.................................................................... 115
38-38..................... Disability support provided to NDIS participants........... 115
38-40..................... Specialist disability services............................................ 115
38-45..................... Medical aids and appliances............................................ 115
38-47..................... Other GST-free health goods.......................................... 116
38-50..................... Drugs and medicinal preparations etc............................. 116
38-55..................... Private health insurance etc............................................. 118
38-60..................... Third party procured GST-free health supplies............... 118
Subdivision 38-C--Education 120
38-85..................... Education courses........................................................... 120
38-90..................... Excursions or field trips.................................................. 120
38-95..................... Course materials............................................................. 120
38-97..................... Lease etc. of curriculum related goods............................ 121
38-100................... Supplies that are not GST-free........................................ 121
38-105................... Accommodation at boarding schools etc......................... 121
38-110................... Recognition of prior learning etc..................................... 122
Subdivision 38-D--Child care 123
38-145................... Child care--approved child care services under the family assistance law 123
38-150................... Other child care............................................................... 123
38-155................... Supplies directly related to child care that is GST-free.... 123
Subdivision 38-E--Exports and other cross-border supplies 123
38-185................... Exports of goods............................................................ 123
38-187................... Lease etc. of goods for use outside the indirect tax zone. 129
38-188................... Tooling used by non-residents to manufacture goods for export 129
38-190................... Supplies of things, other than goods or real property, for consumption outside the indirect tax zone 130
38-191................... Supplies relating to the repair etc. of goods under warranty 133
Subdivision 38-F--Religious services 134
38-220................... Religious services........................................................... 134
Subdivision 38-G--Activities of charities etc. 134
38-250................... Nominal consideration etc............................................... 134
38-255................... Second-hand goods........................................................ 135
38-260................... Supplies of retirement village accommodation etc........... 136
38-270................... Raffles and bingo conducted by charities etc.................. 136
Subdivision 38-I--Water, sewerage and drainage 137
38-285................... Water.............................................................................. 137
38-290................... Sewerage and sewerage-like services............................. 137
38-295................... Emptying of septic tanks................................................. 138
38-300................... Drainage......................................................................... 138
Subdivision 38-J--Supplies of going concerns 138
38-325................... Supply of a going concern.............................................. 138
Subdivision 38-K--Transport and related matters 139
38-355................... Supplies of transport and related matters........................ 139
38-360................... Travel agents arranging overseas supplies...................... 142
Subdivision 38-L--Precious metals 142
38-385................... Supplies of precious metals............................................ 142
Subdivision 38-M--Supplies through inwards duty free shops 142
38-415................... Supplies through inwards duty free shops...................... 142
Subdivision 38-N--Grants of land by governments 142
38-445................... Grants of freehold and similar interests by governments 142
38-450................... Leases preceding grants of freehold and similar interests by governments 143
Subdivision 38-O--Farm land 144
38-475................... Subdivided farm land...................................................... 144
38-480................... Farm land supplied for farming...................................... 144
Subdivision 38-P--Cars for use by disabled people 145
38-505................... Disabled veterans............................................................ 145
38-510................... Other disabled people..................................................... 146
Subdivision 38-Q--International mail 146
38-540................... International mail............................................................ 146
Subdivision 38-R--Telecommunication supplies made under arrangements for global roaming in the indirect tax zone 147
38-570................... Telecommunication supplies made under arrangements for global roaming in the indirect tax zone 147
Subdivision 38-S--Eligible emissions units 148
38-590................... Eligible emissions units.................................................. 148
Subdivision 38-T--Inbound intangible consumer supplies 148
38-610................... Inbound intangible consumer supplies............................ 148
Division 40--Input taxed supplies 150
40-1....................... What this Division is about............................................. 150
Subdivision 40-A--Financial supplies 150
40-5....................... Financial supplies........................................................... 150
Subdivision 40-B--Residential rent 151
40-35..................... Residential rent............................................................... 151
Subdivision 40-C--Residential premises 152
40-65..................... Sales of residential premises........................................... 152
40-70..................... Supplies of residential premises by way of long-term lease 152
40-75..................... Meaning of new residential premises............................. 153
Subdivision 40-D--Precious metals 155
40-100................... Precious metals............................................................... 155
Subdivision 40-E--School tuckshops and canteens 156
40-130................... School tuckshops and canteens....................................... 156
Subdivision 40-F--Fund-raising events conducted by charities etc. 156
40-160................... Fund-raising events conducted by charities etc............... 156
40-165................... Meaning of fund-raising event........................................ 157
Subdivision 40-G--Inbound intangible consumer supplies 158
40-180................... Inbound intangible consumer supplies............................ 158
Part 3-2--Non-taxable importations 159
Division 42--Non-taxable importations 159
42-1....................... What this Division is about............................................. 159
42-5....................... Non-taxable importations--Schedule 4 to the Customs Tariff Act 1995 159
42-10..................... Goods returned to the indirect tax zone in an unaltered condition 160
42-15..................... Supplies of low value goods........................................... 161
Chapter 4--The special rules 162
Division 45--Introduction 162
45-1....................... What this Chapter is about.............................................. 162
45-5....................... The effect of special rules............................................... 162
Part 4-1--Special rules mainly about particular ways entities are organised 163
Division 48--GST groups 163
48-1....................... What this Division is about............................................. 163
Subdivision 48-A--Formation and membership of GST groups 163
48-5....................... Formation of GST groups.............................................. 163
48-7....................... Membership of GST groups........................................... 164
48-10..................... Membership requirements of a GST group.................... 165
48-15..................... Relationship of companies and non-companies in a GST group 166
Subdivision 48-B--Consequences of GST groups 168
48-40..................... Who is liable for GST..................................................... 168
48-45..................... Who is entitled to input tax credits.................................. 169
48-50..................... Adjustments.................................................................... 170
48-51..................... Consequences of being a member of a GST group for part of a tax period 170
48-52..................... Consequences for a representative member of membership change during a tax period 171
48-53..................... Consequences of changing a representative member during a tax period 172
48-55..................... GST groups treated as single entities for certain purposes 173
48-57..................... Tax invoices that are required to identify recipients........ 173
48-60..................... GST returns.................................................................... 174
Subdivision 48-C--Administrative matters 175
48-70..................... Changing the membership etc. of GST groups............... 175
48-71..................... Approval of early day of effect of forming, changing etc. GST groups 177
48-73..................... Tax periods of GST groups with incapacitated members 177
48-75..................... Effect of representative member becoming an incapacitated entity 178
Subdivision 48-D--Ceasing to be a member of a GST group 179
48-110................... Adjustments after you cease to be a member of a GST group 179
48-115................... Changes in extent of creditable purpose after you cease to be a member of a GST group 179
Division 49--GST religious groups 181
49-1....................... What this Division is about............................................. 181
Subdivision 49-A--Approval of GST religious groups 181
49-5....................... Approval of GST religious groups................................. 181
49-10..................... Membership requirements of a GST religious group...... 182
Subdivision 49-B--Consequences of approval of GST religious groups 182
49-30..................... Supplies between members of GST religious groups..... 182
49-35..................... Acquisitions between members of GST religious groups 182
49-40..................... Adjustment events.......................................................... 182
49-45..................... Changes in the extent of creditable purpose.................... 183
49-50..................... GST religious groups treated as single entities for certain purposes 183
Subdivision 49-C--Administrative matters 184
49-70..................... Changing the membership etc. of GST religious groups 184
49-75..................... Revoking the approval of GST religious groups............ 184
49-80..................... Notification by principal members.................................. 185
49-85..................... Date of effect of approvals and revocations.................... 185
49-90..................... Notification by the Commissioner.................................. 186
Division 50--GST treatment of religious practitioners 187
Guide to Division 50 187
50-1....................... What this Division is about............................................. 187
50-5....................... GST treatment of religious practitioners......................... 187
Division 51--GST joint ventures 188
51-1....................... What this Division is about............................................. 188
Subdivision 51-A--Formation of and participation in GST joint ventures 188
51-5....................... Formation of GST joint ventures.................................... 188
51-7....................... Participants in GST joint ventures.................................. 189
51-10..................... Participation requirements of a GST joint venture.......... 190
Subdivision 51-B--Consequences of GST joint ventures 191
51-30..................... Who is liable for GST..................................................... 191
51-35..................... Who is entitled to input tax credits.................................. 191
51-40..................... Adjustments.................................................................... 192
51-45..................... Additional net amounts relating to GST joint ventures... 192
51-50..................... GST returns relating to GST joint ventures.................... 193
51-52..................... Consolidation of GST returns relating to GST joint ventures 194
51-55..................... Payments of GST relating to GST joint ventures............ 195
51-60..................... Refunds relating to GST joint ventures........................... 195
Subdivision 51-C--Administrative matters 196
51-70..................... Changing the participants etc. of GST joint ventures...... 196
51-75..................... Approval of early day of effect of forming, changing etc. GST joint ventures 197
Subdivision 51-D--Ceasing to be a participant in, or an operator of, a GST joint venture 198
51-110................... Adjustments after you cease to be a participant in a GST joint venture 198
51-115................... Changes in extent of creditable purpose after you cease to be a member of a GST joint venture 198
Division 54--GST branches 200
54-1....................... What this Division is about............................................. 200
Subdivision 54-A--Registration of GST branches 200
54-5....................... Registration of GST branches......................................... 200
54-10..................... The date of effect of registration of a GST branch.......... 201
54-15..................... GST branch registration number..................................... 201
Subdivision 54-B--Consequences of registration of GST branches 202
54-40..................... Additional net amounts relating to GST branches........... 202
54-45..................... Net amounts of parent entities......................................... 202
54-50..................... Tax invoices and adjustment notes.................................. 203
54-55..................... GST returns relating to GST branches............................ 204
54-60..................... Payments of GST relating to GST branches................... 204
54-65..................... Refunds relating to GST branches.................................. 204
Subdivision 54-C--Cancellation of registration of GST branches 205
54-70..................... When an entity must apply for cancellation of registration of a GST branch 205
54-75..................... When the Commissioner must cancel registration of a GST branch 205
54-80..................... The date of effect of cancellation of registration of a GST branch 206
54-85..................... Application of Subdivision 25-B.................................... 206
54-90..................... Effect on GST branches of cancelling the entity's registration 207
Division 57--Resident agents acting for non-residents 208
57-1....................... What this Division is about............................................. 208
57-5....................... Who is liable for GST..................................................... 208
57-7....................... Agreement to apply this Division to all supplies through a resident agent 208
57-10..................... Who is entitled to input tax credits.................................. 209
57-15..................... Adjustments.................................................................... 210
57-20..................... Resident agents are required to be registered.................. 210
57-25..................... Cancellation of registration of a resident agent................ 210
57-30..................... Notice of cessation of agency......................................... 211
57-35..................... Tax periods of resident agents........................................ 211
57-40..................... GST returns for non-residents........................................ 211
57-45..................... Resident agents giving GST returns............................... 212
57-50..................... Non-residents that belong to GST groups...................... 212
Division 58--Representatives of incapacitated entities 213
58-1....................... What this Division is about............................................. 213
58-5....................... General principle for the relationship between incapacitated entities and their representatives 213
58-10..................... Circumstances in which representatives have GST-related liabilities and entitlements 214
58-15..................... Adjustments for bad debts.............................................. 217
58-20..................... Representatives are required to be registered.................. 217
58-25..................... Cancellation of registration of a representative................ 217
58-30..................... Notice of cessation of representation.............................. 218
58-35..................... Tax periods of representatives........................................ 218
58-40..................... Effect on attribution rules of not accounting on a cash basis 218
58-45..................... GST returns for representatives of incapacitated entities. 219
58-50..................... Representatives to give GST returns for incapacitated entities 219
58-55..................... Incapacitated entities not required to give GST returns in some cases 220
58-60..................... Representative to notify Commissioner of certain liabilities etc. 221
58-65..................... Money available to meet representative's liabilities......... 222
58-70..................... Protection for actions of representative........................... 222
58-95..................... Division does not apply to the extent that the representative is a creditor of the incapacitated entity 222
Division 60--Pre-establishment costs 223
60-1....................... What this Division is about............................................. 223
60-5....................... Input tax credit for acquisitions and importations before establishment 223
60-10..................... Registration etc. not needed for input tax credits............. 223
60-15..................... Pre-establishment acquisitions and importations............. 224
60-20..................... Creditable purpose.......................................................... 224
60-25..................... Attributing the input tax credit for pre-establishment acquisitions 225
60-30..................... Attributing the input tax credit for pre-establishment importations 226
60-35..................... Application of Division 129........................................... 226
Division 63--Non-profit sub-entities 227
63-1....................... What this Division is about............................................. 227
63-5....................... Entities that may choose to apply this Division............... 227
63-10..................... Period for which a choice has effect............................... 227
63-15..................... Consequences of choosing to apply this Division.......... 228
63-20..................... Non-profit sub-entities may register............................... 229
63-25..................... Registration turnover threshold for non-profit sub-entities 229
63-27..................... Application of particular provisions relating to charities etc. 229
63-30..................... When non-profit sub-entities must apply for cancellation of registration 230
63-35..................... When the Commissioner must cancel registration of non-profit sub-entities 231
63-40..................... Effect on adjustments of becoming a non-profit sub-entity 231
63-45..................... Effect on adjustments of ceasing to be a non-profit sub-entity 232
63-50..................... Membership requirements of GST groups..................... 232
Part 4-2--Special rules mainly about supplies and acquisitions 234
Division 66--Second-hand goods 234
66-1....................... What this Division is about............................................. 234
Subdivision 66-A--Input tax credits for acquiring second-hand goods 234
66-5....................... Creditable acquisitions of second-hand goods................ 234
66-10..................... Amounts of input tax credits for creditable acquisitions of second-hand goods 235
66-15..................... Attributing input tax credits for creditable acquisitions of second-hand goods 235
66-17..................... Records of creditable acquisitions of second-hand goods 236
Subdivision 66-B--Acquisitions of second-hand goods that are divided for re-supply 238
66-40..................... Acquisitions of second-hand goods that can be used to offset GST on future re-supplies 238
66-45..................... Future re-supplies that are not taxable supplies............... 239
66-50..................... Future re-supplies on which GST is reduced.................. 239
66-55..................... Records of acquisitions of second-hand goods to which this Subdivision applied 240
66-60..................... Input tax credits for acquiring second-hand goods the supply of which is not fully taxable 240
66-65..................... Total Subdivision 66-B credit amounts and Subdivision 66-B GST amounts 241
66-70..................... Commissioner may determine rules for applying this Subdivision 241
Division 69--Non-deductible expenses 242
69-1....................... What this Division is about............................................. 242
Subdivision 69-A--Non-deductible expenses generally 242
69-5....................... Non-deductible expenses do not give rise to creditable acquisitions or creditable importations 242
69-10..................... Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars 243
Subdivision 69-B--Elections for GST purposes relating to meal entertainment and entertainment facilities 245
69-15..................... What this Subdivision is about....................................... 245
69-20..................... Effect of elections on net amounts.................................. 245
69-25..................... Election to use the 50/50 split method for meal entertainment 245
69-30..................... Election to use the 12 week register method for meal entertainment 246
69-35..................... Election to use the 50/50 split method for entertainment facilities 246
69-40..................... When elections take effect............................................... 247
69-45..................... When elections cease to have effect................................ 247
69-50..................... Adjustment events relating to elections........................... 248
69-55..................... Adjustment notes not required........................................ 249
Division 70--Financial supplies (reduced credit acquisitions) 250
70-1....................... What this Division is about............................................. 250
70-5....................... Acquisitions that attract the reduced credit...................... 250
70-10..................... Extended meaning of creditable purpose........................ 250
70-15..................... How much are the reduced input tax credits?.................. 251
70-20..................... Extent of creditable purpose............................................ 251
70-25..................... Sale of reduced credit acquisitions (Division 132).......... 252
Division 71--Fringe benefits provided by input taxed suppliers 254
71-1....................... What this Division is about............................................. 254
71-5....................... Acquisitions by input taxed suppliers to provide fringe benefits 254
71-10..................... Importations by input taxed suppliers to provide fringe benefits 255
Division 72--Associates 256
72-1....................... What this Division is about............................................. 256
Subdivision 72-A--Supplies without consideration 256
72-5....................... Taxable supplies without consideration.......................... 256
72-10..................... The value of taxable supplies without consideration....... 257
72-15..................... Attributing the GST to tax periods.................................. 257
72-20..................... Supplies and acquisitions that would otherwise be sales etc. 257
72-25..................... Supplies that would otherwise be GST-free, input taxed or financial supplies 258
Subdivision 72-B--Acquisitions without consideration 258
72-40..................... Creditable acquisitions without consideration................. 258
72-45..................... The amount of the input tax credit................................... 258
72-50..................... Attributing the input tax credit to tax periods.................. 259
Subdivision 72-C--Supplies for inadequate consideration 259
72-70..................... The value of taxable supplies for inadequate consideration 259
Subdivision 72-D--Application of this Division to certain sub-entities 260
72-90..................... GST branches................................................................. 260
72-92..................... Non-profit sub-entities.................................................... 260
72-95..................... Commonwealth government entities............................... 260
72-100................... State or Territory government entities............................. 261
Division 75--Sale of freehold interests etc. 262
75-1....................... What this Division is about............................................. 262
75-5....................... Applying the margin scheme.......................................... 262
75-10..................... The amount of GST on taxable supplies......................... 265
75-11..................... Margins for supplies of real property in particular circumstances 267
75-12..................... Working out margins to take into account failure to pay full consideration 273
75-13..................... Working out margins to take into account supplies to associates 274
75-14..................... Consideration for acquisition of real property not to include cost of improvements etc. 274
75-15..................... Subdivided real property................................................. 275
75-16..................... Margins for supplies of real property acquired through several acquisitions 275
75-20..................... Supplies under a margin scheme do not give rise to creditable acquisitions 276
75-22..................... Increasing adjustment relating to input tax credit entitlement 276
75-25..................... Adjustments relating to bad debts................................... 278
75-27..................... Decreasing adjustment for later payment of consideration 279
75-30..................... Tax invoices not required for supplies of real property under the margin scheme 279
75-35..................... Approved valuations....................................................... 279
Division 78--Insurance 280
78-1....................... What this Division is about............................................. 280
Subdivision 78-A--Insurers 280
78-5....................... GST on insurance premiums is exclusive of stamp duty 280
78-10..................... Decreasing adjustments for settlements of insurance claims 281
78-15..................... How to work out the decreasing adjustments................. 282
78-18..................... Increasing adjustments for payments of excess under insurance policies 283
78-20..................... Settlements of insurance claims do not give rise to creditable acquisitions 284
78-25..................... Supplies in settlement of claims are not taxable supplies 285
78-30..................... Acquisitions by insurers in the course of settling claims under non-taxable policies 285
78-35..................... Taxable supplies relating to rights of subrogation........... 285
78-40..................... Adjustment events relating to decreasing adjustments under this Division 286
78-42..................... Adjustment events relating to increasing adjustments under section 78-18 286
Subdivision 78-B--Insured entities etc. 287
78-45..................... Settlements of insurance claims do not give rise to taxable supplies 287
78-50..................... Settlements of insurance claims give rise to taxable supplies if entitlement to input tax credits is not disclosed........................................................................................ 287
78-55..................... Payments of excess under insurance policies are not consideration for supplies 288
78-60..................... Supplies of goods to insurers in the course of settling claims 289
Subdivision 78-C--Third parties 289
78-65..................... Payments etc. to third parties by insurers........................ 289
78-70..................... Payments etc. to third parties by insured entities............. 290
78-75..................... Creditable acquisitions relating to rights of subrogation. 290
Subdivision 78-D--Insured entities that are not registered etc. 291
78-80..................... Net amounts.................................................................... 291
78-85..................... GST returns.................................................................... 291
78-90..................... Payments of GST........................................................... 292
Subdivision 78-E--Statutory compensation schemes 292
78-95..................... GST on premiums etc. under statutory compensation schemes is exclusive of stamp duty 292
78-100................... Settlements of claims for compensation under statutory compensation schemes 293
78-105................... Meaning of statutory compensation scheme................... 294
Subdivision 78-F--Miscellaneous 294
78-110................... Effect of judgments and court orders.............................. 294
78-115................... Exclusion of certain Commonwealth, State or Territory insurance schemes 295
78-118................... Portfolio transfers........................................................... 295
78-120................... HIH rescue package........................................................ 296
Division 79--Compulsory third party schemes 298
79-1....................... What this Division is about............................................. 298
Subdivision 79-A--Modified application of Division 78 to certain compulsory third party scheme payments and supplies under insurance policies 299
79-5....................... Application of sections 78-10 and 78-15 (about decreasing adjustments) where premium selection test is satisfied........................................................................... 299
79-10..................... Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied............................... 300
79-15..................... Application of sections 78-10 and 78-15 (about decreasing adjustments) where sole operator election to use average input tax credit entitlement................................. 302
79-20..................... Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery........................................................................................ 303
Subdivision 79-B--Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies 304
79-25..................... Meaning of CTP hybrid payment or supply................... 304
79-30..................... Application of Division 78............................................. 305
Subdivision 79-C--Other payments and supplies under compulsory third party schemes 305
79-35..................... Meaning of CTP compensation or ancillary payment or supply etc. 305
79-40..................... GST on CTP premiums is exclusive of stamp duty........ 306
79-45..................... Exclusion of certain compulsory third party schemes..... 307
79-50..................... Decreasing adjustments for CTP compensation or ancillary payments or supplies 307
79-55..................... Increasing adjustments for payments of excess etc. under compulsory third party schemes 307
79-60..................... Effect of settlements and payments under compulsory third party schemes 308
79-65..................... Taxable supplies relating to recovery by operators of compulsory third party schemes 309
79-70..................... Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes 310
79-75..................... Adjustment events relating to increasing adjustments under section 79-55 311
79-80..................... Payments of excess under compulsory third party schemes are not consideration for supplies 311
79-85..................... Supplies of goods to operators in the course of settling claims 311
79-90..................... Effect of judgments and court orders.............................. 312
Subdivision 79-D--Compulsory third party scheme decreasing adjustments worked out using applicable average input tax credit fraction 313
79-95..................... How to work out decreasing adjustments using the applicable average input tax credit fraction 313
79-100................... Meaning of average input tax credit fraction.................. 315
Division 80--Settlement sharing arrangements 318
80-1....................... What this Division is about............................................. 318
Subdivision 80-A--Insurance policy settlement sharing arrangements 318
80-5....................... Meaning of insurance policy settlement sharing arrangement etc. 318
80-10..................... Effect of becoming parties to industry deeds or entering into settlement sharing arrangements 319
80-15..................... Effect of contributing operator's payment....................... 320
80-20..................... Managing operator's payments or supplies.................... 320
80-25..................... Contributing operator's payment.................................... 321
80-30..................... Managing operator's increasing adjustment where contributing operator's payment 321
80-35..................... Adjustment events relating to managing operator's payment or supply 323
Subdivision 80-B--Nominal defendant settlement sharing arrangements 323
80-40..................... Meaning of nominal defendant settlement sharing arrangement etc. 323
80-45..................... Nominal defendant settlement sharing arrangements to which this Subdivision applies 324
80-50..................... Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements................................................................... 324
80-55..................... Effect of contributing operator's payment....................... 325
80-60..................... Managing operator's payment or supply........................ 325
80-65..................... Contributing operator's payment.................................... 325
80-70..................... Managing operator's increasing adjustment where contributing operator's payment 325
80-75..................... Adjustment events relating to managing operator's payment or supply 326
Subdivision 80-C--Hybrid settlement sharing arrangements 327
80-80..................... Meaning of hybrid settlement sharing arrangement etc. 327
80-85..................... Subdivision 80-A to apply to hybrid settlement sharing arrangement, subject to exceptions 328
80-90..................... Subdivision 80-B to apply to payments or supplies by managing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement 328
80-95..................... Subdivision 80-B to apply to payments or supplies by contributing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement 329
Division 81--Payments of taxes, fees and charges 330
81-1....................... What this Division is about............................................. 330
81-5....................... Effect of payment of tax.................................................. 330
81-10..................... Effect of payment of certain fees and charges................. 330
81-15..................... Other fees and charges that do not constitute consideration 332
81-20..................... Division has effect despite sections 9-15 and 9-17......... 332
81-25..................... Retrospective application of regulations.......................... 332
Division 82--Supplies in return for rights to develop land 333
82-1....................... What this Division is about............................................. 333
82-5....................... Supplies of rights to develop land do not constitute consideration in certain cases 333
82-10..................... Supplies by Australian government agencies of rights to develop land are not for consideration 333
Division 83--Non-residents making supplies connected with the indirect tax zone 335
83-1....................... What this Division is about............................................. 335
83-5....................... "Reverse charge" on supplies made by non-residents..... 335
83-10..................... Recipients who are members of GST groups................. 336
83-15..................... Recipients who are participants in GST joint ventures.... 336
83-20..................... The amount of GST on "reverse charged" supplies made by non-residents 336
83-25..................... When non-residents must apply for registration............. 336
83-30..................... When the Commissioner must register non-residents..... 337
83-35..................... Tax invoices not required for "reverse charged" supplies made by non-residents 337
Division 84--Offshore supplies 338
Subdivision 84-A--Offshore supplies that are taxable supplies, and "reverse charged", under this Subdivision 338
84-1....................... What this Subdivision is about....................................... 338
84-5....................... Offshore supplies that are taxable supplies under this Subdivision 338
84-10..................... "Reverse charge" on offshore supplies........................... 340
84-12..................... The amount of GST on offshore supplies that are "reverse charged" 341
84-13..................... The amount of input tax credits relating to offshore supplies 341
84-14..................... Supplies relating to employee share ownership schemes 342
84-15..................... Transfers etc. between branches of the same entity......... 343
84-20..................... The price of taxable supplies of offshore intangibles without, or for inadequate, consideration 343
84-25..................... Tax periods for supplies from associates that are not connected with the indirect tax zone 344
84-30..................... Adjustments for acquisitions made solely for a creditable purpose 344
Subdivision 84-B--Inbound intangible consumer supplies 345
84-45..................... What this Subdivision is about....................................... 345
84-50..................... No tax invoices or adjustment notes for inbound intangible consumer supplies 345
84-55..................... Operator of electronic distribution platform treated as supplier 346
84-60..................... Extension of section 84-55 to certain other supplies through an electronic distribution platform 347
84-65..................... Meaning of inbound intangible consumer supply........... 348
84-70..................... Meaning of electronic distribution platform................... 348
Subdivision 84-C--Offshore supplies of low value goods 349
84-73..................... What this Subdivision is about....................................... 349
84-75..................... Supplies of low value goods that are connected with the indirect tax zone 350
84-77..................... Meaning of offshore supply of low value goods............. 350
84-79..................... Meaning of supply of low value goods........................... 352
84-81..................... Who makes an offshore supply of low value goods....... 353
84-83..................... Exception--when supplier reasonably believes there will be a taxable importation 355
84-85..................... Exception--when there is also a taxable importation...... 356
84-87..................... No tax invoices or adjustment notes for offshore supplies of low value goods 356
84-89..................... Notifying amounts of GST to recipients of offshore supplies of low value goods 357
84-91..................... The amount of GST on offshore supplies of low value goods made by redeliverers 357
84-93..................... Suppliers of offshore supplies of low value goods to ensure tax information is included in customs documents........................................................................................ 358
Subdivision 84-D--Consumers of offshore supplies 359
84-95..................... What this Subdivision is about....................................... 359
84-100................... When entities are treated as not being Australian consumers 359
84-105................... When entities are treated as not being consumers........... 360
Division 85--Telecommunication supplies 361
85-1....................... What this Division is about............................................. 361
85-5....................... When telecommunication supplies are connected with the indirect tax zone 361
85-10..................... Meaning of telecommunication supply........................... 361
Division 86--Valuable metals 363
86-1....................... What this Division is about............................................. 363
86-5....................... "Reverse charge" on supplies of goods consisting of valuable metal 363
86-10..................... The valuable metal threshold........................................... 364
86-15..................... Recipients who are members of GST groups................. 365
86-20..................... Recipients who are participants in GST joint ventures.... 366
86-25..................... The amount of GST on "reverse charged" supplies of goods consisting of valuable metal 366
Division 87--Long-term accommodation in commercial residential premises 367
87-1....................... What this Division is about............................................. 367
87-5....................... Commercial residential premises that are predominantly for long-term accommodation 367
87-10..................... Commercial residential premises that are not predominantly for long-term accommodation 367
87-15..................... Meaning of commercial accommodation....................... 368
87-20..................... Meaning of long-term accommodation etc..................... 368
87-25..................... Suppliers may choose not to apply this Division............ 369
Division 90--Company amalgamations 370
90-1....................... What this Division is about............................................. 370
90-5....................... Supplies not taxable--amalgamated company registered or required to be registered 370
90-10..................... Value of taxable supplies--amalgamated company not registered or required to be registered 370
90-15..................... Acquisitions not creditable--amalgamated company registered or required to be registered 371
90-20..................... Liability after amalgamation for GST on amalgamating company's supplies 371
90-25..................... Entitlement after amalgamation to input tax credits for amalgamating company's acquisitions 371
90-30..................... Adjustments.................................................................... 372
90-35..................... Amalgamating companies accounting on a cash basis.... 372
Division 93--Time limit on entitlements to input tax credits 374
93-1....................... What this Division is about............................................. 374
93-5....................... Time limit on entitlements to input tax credits................. 374
93-10..................... Exceptions to time limit on entitlements to input tax credits 374
93-15..................... GST no longer able to be taken into account................... 376
Division 96--Supplies partly connected with the indirect tax zone 377
96-1....................... What this Division is about............................................. 377
96-5....................... Supplies that are only partly connected with the indirect tax zone 377
96-10..................... The value of the taxable components of supplies that are only partly connected with the indirect tax zone........................................................................................ 378
Division 99--Deposits as security 379
99-1....................... What this Division is about............................................. 379
99-5....................... Giving a deposit as security does not constitute consideration 379
99-10..................... Attributing the GST relating to deposits that are forfeited etc. 379
Division 100--Vouchers 380
100-1..................... What this Division is about............................................. 380
100-5..................... Supplies of vouchers with a stated monetary value......... 380
100-10................... Redemption of vouchers................................................. 381
100-12................... Consideration on redemption of vouchers...................... 381
100-15................... Increasing adjustments for unredeemed vouchers........... 382
100-18................... Arrangement for supply of voucher................................ 382
100-20................... Vouchers supplied to non-residents and redeemed by others in the indirect tax zone 383
100-25................... Meaning of voucher etc.................................................. 383
Division 102--Cancelled lay-by sales 384
102-1..................... What this Division is about............................................. 384
102-5..................... Cancelled lay-by sales..................................................... 384
102-10................... Attributing GST and input tax credits............................. 384
Division 105--Supplies in satisfaction of debts 385
105-1..................... What this Division is about............................................. 385
105-5..................... Supplies by creditors in satisfaction of debts may be taxable supplies 385
105-10................... Net amounts.................................................................... 386
105-15................... GST returns.................................................................... 386
105-20................... Payments of GST........................................................... 386
Division 108--Valuation of taxable supplies of goods in bond 388
108-1..................... What this Division is about............................................. 388
108-5..................... Taxable supplies of goods in bond etc............................ 388
Division 110--Tax-related transactions 389
110-1..................... What this Division is about............................................. 389
Subdivision 110-A--Income tax-related transactions 389
110-5..................... Transfers of tax losses and net capital losses.................. 389
110-15................... Supplies under operation of consolidated group regime. 389
110-20................... Tax sharing agreements--entering into agreement etc.... 390
110-25................... Tax sharing agreements--leaving group clear of group liability 390
110-30................... Tax funding agreements.................................................. 391
Subdivision 110-B--Other tax-related transactions 392
110-60................... Indirect tax sharing agreements--entering into agreement etc. 392
110-65................... Indirect tax sharing agreements--leaving GST group or GST joint venture clear of liability 392
Division 111--Reimbursement of employees etc. 394
111-1..................... What this Division is about............................................. 394
111-5..................... Creditable acquisitions relating to reimbursements......... 394
111-10................... Amounts of input tax credits relating to reimbursements 395
111-15................... Tax invoices relating to reimbursements......................... 396
111-18................... Application of Division to volunteers working for charities etc. 396
111-20................... Application of Division to recipients of certain withholding payments 397
111-25................... Employers paying expenses of employees etc................ 398
111-30................... Reimbursements etc. of former or future employees etc. 398
Division 113--PAYG voluntary agreements 400
113-1..................... What this Division is about............................................. 400
113-5..................... Supply of work or services not a taxable supply............ 400
55, 1999
Sch 1 (items 1-168) and Sch 7 (items 9-16): 1 July 2000 (s 2(2), (5), (14)(b))
Sch 1 (items 1-162): 1 July 2000 (s 2(2))
Sch 7 (item 9): 22 Dec 1999 (s 2(5))
Sch 1 (items 50-69): 22 Dec 1999 (s 2(1))
Sch 2 (items 5-8): 22 Dec 1999 (s 2(1))
Sch 12 (items 1, 2) and Sch 15 (items 1-6): 1 July 2000 (s 2(12))
Sch 1 (items 1-9), Sch 2, Sch 3, Sch 4 (items 1-9), Sch 5, Sch 6 (items 1-6), Sch 7 (items 4-25), Sch 8 (items 1-5), Sch 9 (items 1-11) and Sch 11 (items 3-13): 1 July 2000 (s 2(1))
Sch 1 (items 1-16, 18), Sch 2 (items 1-12, 25), Sch 3, Sch 4, Sch 5 (items 1-3, 18(1)), and Sch 6 (items 1-40, 49(1), (2)): 21 Dec 2000 (s 2(1))
Sch 7 (items 1-7): 1 July 2000 (s 2(3))
Sch 1 (item 18), Sch 2 (item 25), Sch 3 (item 34), Sch 4 (item 20), Sch 5 (item 18(1)) and Sch 6 (item 49(1), (2))
s 4-14 and Sch 3 (items 31-34): 15 July 2001 (s 2(1), (3))
Sch. 1 (items 22, 62(1), 66, 68)
Sch 2 (items 10-14, 488(1)): 30 June 2001 (s 2(1))
s 4 and Sch 5 (items 9A-14): 1 Oct 2001 (s 2(1), (4A))
s 4 and Sch 5 (item 14)
Sch 12 (item 57): 1 Oct 2001 (s 2(1) item 57)
Sch 3 (item 8): 19 July 2005 (s 2(1) item 5)
Schedule 1 (items 1-6, 9-11, 14-16, 19): Royal Assent
Sch. 1 (items 6, 19)
Schedule 11 (items 1-41, 43): Royal Assent
Sch. 11 (items 17, 43)
Sch 6 (item 2): 1 July 2000 (s 2(1) item 9)
Schedule 7: Royal Assent
Schedule 10 (items 4-17, 42, 44(1), (2)): 1 July 2005
Sch. 10 (items 42, 44(1), (2))
Sch. 6 (item 11)
Schedule 3 (items 1-4): 13 Dec 2004 (s 2(1) item 4)
143, 2004
Sch. 1 (items 13, 14, 17, 18)
Sch. 1 (items 15, 16) (am. by 73, 2006, Sch. 5 [items 168, 169])
Schedule 5 (items 168, 169): 1 July 2006
Schedule 1 (items 3-5): 1 July 2005
Sch. 9 (item 3)
Schedule 10 (items 1-14): Royal Assent
Sch. 10 (items 2, 9, 12)
Sch. 3 (items 17, 18)
Sch. 6 (items 21, 28)
Sch. 4 (items 20, 21)
Schedule 7 (items 2-15, 220-226): Royal Assent
Sch. 7 (item 4)
Schedule 5 (items 2, 3, 65-137): 1 July 2006 (see s. 2(1))
Schedule 10 (items 3-5): 1 July 2005
Schedules 12 and 15: Royal Assent
Sch. 10 (item 5), Sch. 12 (items 2, 16) and Sch. 15 (item 10)
Schedule 2 (items 13, 1017, 1019) and Schedule 6 (items 1, 6-11): Royal Assent
Private H Insurance (Transitional Provisions and Consequential Amendments) Act 2007
Schedule 2 (item 2A): Royal Assent
Schedule 2 (item 3): 1 Apr 2007 (see s. 2(1))
Schedule 2 (items 5, 18): Royal Assent
Sch. 2 (item 18)
Sch. 2 (items 67(1), 68-70)
Schedule 1 (items 6, 7, 222, 225, 226): Royal Assent
Schedule 7 (items 2-6): 1 July 2006
Schedule 3 (item 1): Royal Assent
Schedule 1 (items 1-13): Royal Assent
Schedule 4 (item 1): Royal Assent
Schedule 2 (item 3): 23 May 2009
Sch 1 (item 1) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4)
Schedule 1 (items 1-10): 1 July 2000
Schedule 1 (items 12-45, 50-52, 55): Royal Assent
Sch. 1 (items 50-52, 55)
Schedule 1 (items 6, 7, 86, 87): 14 Dec 2009
Sch. 1 (items 86, 87)
Schedule 1 (items 14, 15): Royal Assent
Schedule 1 (items 1-13, 19), Schedule 3 (items 1-29, 31), Schedule 4, Schedule 5 (items 1-3) and Schedule 6: Royal Assent
Schedule 2 (items 1-11, 23(1)): 1 July 2010
Sch. 1 (item 19), Sch. 2 (item 23(1)), Sch. 3 (item 31), Sch. 4 (item 2), Sch. 5 (item 3) and Sch. 6 (item 4)
Sch 1 (items 1, 2, 4-9, 12-23, 29) and Sch 2 (items 1, 3): 24 Mar 2010 (s 2(1) items 2, 4, 6)
Sch 1 (items 3, 10, 11) and Sch 2 (item 2): 24 Mar 2010 (s 2(1) items 3, 5, 8)
Sch 1 (item 29) and Sch 2 (item 3)
Schedule 6 (items 15, 117): Royal Assent
Schedule 1 (items 1-40, 43-55, 63) and Schedule 3: Royal Assent
Schedule 2 (items 1-5): 1 July 2010
Sch. 1 (items 43-45, 63) and Sch. 3 (item 5)
Sch. 1 (items 15, 16), Sch. 2 (item 2) and Sch. 3 (item 12)
Schedule 6 (item 121): 19 Apr 2011
Schedule 4 (items 1-10, 16) and Schedule 5 (items 1-3): Royal Assent
Schedule 5: 30 June 2011
Schedule 2 (items 1, 2): 10 May 2012 (see Gazette 2012, No. GN18)
Schedule 3: 1 July 2012
Schedule 4 and Schedule 6 (items 68-73, 184): Royal Assent
Schedule 6 (items 97-105): 22 Mar 2012
Sch. 3 (items 3, 6, 11), Sch. 4 (items 11-13) and Sch. 6 (item 105)
Sch 3 (item 2): 1 July 2012 (s 2(1) item 5)
Sch 1 (items 3-5, 31-129, 224-226, 239-241), Sch 2 (items 1, 2) and Sch 3 (items 1-7): 1 July 2012 (s 2(1) items 2, 7)
Sch 1 (items 242-245, 264): 1 Jan 2017 (s 2(1) item 3)
Sch 4 (items 1-13): 15 Apr 2012 (s 2(1) item 8)
Sch 1 (items 239-241, 264)
Sch 1 and 2: 27 June 2012 (s 2(1) item 2)
Sch 1 (item 9) and Sch 2 (item 14)
Sch 2 (items 1-3, 6): 1 Mar 2013 (s 2(1) item 2)
Sch 2: 28 Sept 2012 (s 2(1) item 2)
Sch 2 (items 25, 69-130): 3 Dec 2012 (s 2(1) item 3)
Sch 2 (items 124, 125)
Sch 4 (items 1-5): 1 Aug 2013 (s 2(1) item 5)
Sch 4 (items 6, 7): 1 July 2014 (s 2(1) item 6)
Sch 8 (items 17-19): 28 June 2013 (s 2(1) item 4)
Sch 3: 28 June 2013 (s 2(1) item 6)
Sch 1 (item 5): 1 Jan 2014 (s 2(1) item 2)
Sch 9: 29 June 2013 (s 2(1) item 10)
Sch 2 (items 1-12, 16): 30 May 2014 (s 2(1) item 3)
Sch 1 (items 7-9): 1 July 2014 (s 2(1) item 2)
Sch 1 (item 330): 1 July 2014 (s 2(1) item 3)
Sch 1 (item 330)
Sch 1 (items 7, 8, 122-124): 30 Sept 2014 (s 2(1) item 2 and F2014L01256)
Sch 1 (items 122-124)
Sch 5 (items 1-6, 92, 93): 16 Oct 2014 (s 2(1) items 4, 7)
Sch 5 (item 93)
Sch 2 (items 21, 73): 1 July 2015 (s 2(1) item 4)
Sch 4 (items 24-31, 79): 25 Feb 2015 (s 2(1) item 6)
Sch 2 (item 73) Sch 4 (item 79)
Sch 7 (items 1-6): 20 Mar 2015 (s 2(1) item 15)
Sch 7 (items 3, 6)
Sch 5 (items 2, 3, 74-77) and Sch 7: 14 Apr 2015 (s 2)
Sch 6 (items 1, 2) and Sch 9: 1 July 2015 (s 2(1) item 2)
Sch 6 (item 2) and Sch 9
Sch 6 (items 1, 2): 25 June 2015 (s 2(1) item 9)
Sch 1 (items 20-23): 5 Mar 2015 (s 2(1) item 2)
Sch 1 (items 1-8, 10-36, 38, 39) and Sch 2 (items 1-17, 18-27): 1 July 2016 (s 2(1) item 1)
Sch 1 (items 38, 39) and Sch 2 (items 25-27)
Sch 4 (items 9-18): 1 Apr 2017 (s 2(1) item 8)
Sch 2 (items 1, 2): 2 July 2018 (s 2(1) item 2)
Sch 3 (items 7, 8) and Sch 4: 5 Apr 2017 (s 2(1) items 3-5)
Sch 3 (item 1): 20 June 2017 (s 2(1) item 3)
Treasury Laws Amendment (GST Integrity) Act 2017
76, 2017
Sch 1 (items 1-60, 65, 66): 1 July 2017 (s 2(1) item 1)
Sch 1 (items 3, 30)
Sch 5 (items 5, 6, 26-28): 1 Apr 2018 (s 2(1) item 12)
Sch 5 (items 26-28)
Sch 8 (item 20): 1 Apr 2019 (s 2(1) item 11)
s. 1-2...................................
am. No. 154, 1999
s. 1-4...................................
Note to s. 2-1.......................
Heading to s. 2-30................
s. 2-30.................................
am. No. 73, 2006; No. 74, 2010; No. 39, 2012
s 3-5....................................
s. 7-15.................................
Note 1 to s. 7-15..................
Note to s. 7-15
Renumbered Note 2..........
Subdivision 9-A
s 9-5....................................
s 9-10..................................
am No 176, 1999; No 92, 2000; No 118, 2017
s. 9-15.................................
am. Nos. 176 and 177, 1999; No. 92, 2000; No. 75, 2012
s. 9-17.................................
ad. No. 75, 2012
s. 9-20.................................
am. Nos. 177 and 178, 1999; No. 92, 2000; Nos. 80 and 101 2006; Nos. 12 and 169, 2012
s 9-25..................................
am No 176, 1999; No 77, 2005; No 2, 2015; No 52, 2016; No 77, 2017
s 9-26..................................
ad No 52, 2016
s 9-27..................................
s. 9-30.................................
am. No. 177, 1999; No. 92, 2000; No 169, 2012
s 9-39..................................
am No 176, 1999; No 177, 1999; No 178, 1999; No 92, 2000; No 97, 2002; No 67, 2003; No 74, 2010; No 2, 2015; No 52, 2016; No 77, 2017
Subdivision 9-B
s 9-69..................................
am No 92, 2000; No 118, 2009; No 2, 2015; No 76, 2017; No 77, 2017
s 9-75..................................
am No 176, 1999; No 52, 2000; No 52, 2016; No 77, 2017
s. 9-80.................................
s 9-85..................................
am No 118, 2017
s. 9-90.................................
s 9-99..................................
am No 176, 1999; No 92, 2000; No 67, 2003; No 74, 2010; No 34, 2014; No 2, 2015; No 76, 2017; No 77, 2017
s 11-10................................
am No 176, 1999; No 118, 2017
s 11-15................................
am No 176, 1999; No 92, 2000; No 156, 2000; No 12, 2012; No 2, 2015
Note to s. 11-25...................
s. 11-30...............................
s 11-99................................
am No 176, 1999; No 92, 2000; No 156, 2000; No 67, 2003; No 134, 2004; No 118, 2009; No 20, 2010; No 77, 2017
s 13-1..................................
am No 2, 2015; No 52, 2016
s 13-5..................................
s 13-20................................
am No 176, 1999; No 156, 2000; No 91, 2010; No 41, 2011; No 2, 2015; No 52, 2016
s. 13-99...............................
am. No. 176, 1999; No. 156, 2000; No. 118, 2009
Note to s. 13-99...................
s 15-10................................
am No 176, 1999; No 92, 2000; No 156, 2000; No 2, 2015
Note to s. 15-20...................
s. 15-25...............................
s. 15-99...............................
am. No. 176, 1999; Nos. 92 and 156, 2000; No. 134, 2004; No. 118, 2009
s. 17-1.................................
s. 17-5.................................
Note 1 to s 17-5(1)..............
rep No 34, 2014
ad No 34, 2014
Note 2 to s 17-5(1)..............
s 17-15................................
s. 17-20...............................
s. 17-99...............................
am. Nos. 176 and 177, 1999; Nos. 92 and 156, 2000; No. 73, 2001; No. 67, 2003; No. 134, 2004; No. 78, 2005; No. 112, 2007; No. 118, 2009; Nos. 20 and 21, 2010
Note to s. 19-5.....................
Subdivision 19-A
s. 19-10...............................
Subdivision 19-B
s. 19-40...............................
am. No. 177, 1999; No. 21, 2010
s. 19-45...............................
Subdivision 19-C
s. 19-70...............................
am. No. 177, 1999; No. 134, 2004; Nos. 20 and 21, 2010
s. 19-75...............................
am. Nos. 176 and 177, 1999; No. 134, 2004; Nos. 20 and 21, 2010
s. 19-99...............................
am. Nos. 92 and 156, 2000; No. 67, 2003; Nos. 20 and 21, 2010; No 34, 2014
s. 21-5.................................
am. No. 177, 1999
s. 21-10...............................
s. 21-20...............................
s. 21-99...............................
am. No. 177, 1999; No. 156, 2000; No. 118, 2009
s. 23-1.................................
am. No. 80, 2007; No 70, 2015
s. 23-5.................................
s. 23-10...............................
s. 23-20...............................
s. 23-99...............................
am. No. 177, 1999; No. 118, 2009
Subdivision 25-A
Note to s. 25-5(1)................
Note to s. 25-5(2)................
s 25-10................................
am No 176, 1999; No 73, 2006; No 39, 2012
s 25-49................................
am No 177, 1999; No 92, 2000; No 2, 2015; No 52, 2016; No 77, 2017
Subdivision 25-B
s 25-55................................
s. 25-57...............................
Note to s. 25-57(1)..............
s. 25-60...............................
am. No. 176, 1999; No. 156, 2000
Note to s. 25-60(1)..............
s 25-99................................
am No 177, 1999; No 118, 2009; No 52, 2016; No 77, 2017
s. 27-1.................................
Note to s. 27-5.....................
ad. No. 134, 2004
s 27-15................................
am No 92, 2000; No 73, 2001; No 80, 2007; No 2, 2015
Note to s. 27-15(1)..............
Note to s. 27-15(2)..............
s. 27-20...............................
s. 27-22...............................
Note to s. 27-22(1)..............
Note to s. 27-22(3)..............
Note to s. 27-25(1)..............
Note to s. 27-25(2)..............
s. 27-30...............................
Note to s. 27-30(1)..............
s. 27-37...............................
Note to s. 27-37(1)..............
Note to s. 27-38(1)..............
Note to s. 27-38(2)..............
s. 27-39...............................
s. 27-40...............................
am. No. 176, 1999; No. 118, 2009
s 27-99................................
am No 176, 1999; No 73, 2001; No 134, 2004; No 118, 2009; No 52, 2016; No 77, 2017
Note to s. 29-1.....................
Subdivision 29-A
s. 29-10...............................
am. No. 156, 2000; No. 21, 2010; No. 39, 2012
Note to s. 29-10(4)..............
ad. No. 21, 2010
s. 29-15...............................
am. No. 176, 1999; No. 41, 2005; No. 39, 2012
s. 29-25...............................
s. 29-39...............................
am. Nos. 176 and 177, 1999; Nos. 92 and 156, 2000; No. 118, 2009; No. 21, 2010; No. 12, 2012
Subdivision 29-B
s. 29-40...............................
am. No. 176, 1999; No. 92, 2000; No. 95, 2004; No. 80, 2006; No. 80, 2007
s. 29-45...............................
Note to s. 29-45(1)..............
Note to s. 29-45(2)..............
s. 29-50...............................
am. No. 95, 2004; No. 80, 2006; No. 80, 2007
Note to s. 29-50(3)..............
Note to s. 29-50(4)..............
s. 29-69...............................
am. Nos. 12 and 169, 2012
Subdivision 29-C
s. 29-70...............................
am. No. 176, 1999; No. 74, 2010
Note to s. 29-70(1B)............
s. 29-75...............................
am. Nos. 176 and 177, 1999; No. 92, 2000
s. 29-80...............................
s 29-99................................
am No 177, 1999; No 92, 2000; No 156, 2000; No 134, 2004; No 74, 2010; No 2, 2015; No 52, 2016; No 77, 2017
s. 31-8.................................
Heading to s. 31-10..............
s. 31-10...............................
am. No. 176, 1999; No. 73, 2001
s 31-15................................
am No 92, 2000; No 73, 2001; No 21, 2015
s. 31-20...............................
am. No. 176, 1999; No. 73, 2001; No. 39, 2012
s. 31-25...............................
am. No. 176, 1999; No. 92, 2000; No. 80, 2007
Note to s. 31-25(1)..............
Note 1 to s. 31-25(2)...........
Note 2 to s. 31-25(2)...........
s. 31-30...............................
s. 31-99...............................
am. No. 73, 2001; No. 134, 2004; No. 118, 2009
s 33-1..................................
am No 179, 1999; No 73, 2006; No 39, 2012; No 23, 2018
Heading to s. 33-3................
s. 33-3.................................
Heading to s. 33-5................
rs. No. 73, 2001; No. 39, 2012
s. 33-5.................................
am. No. 73, 2001; No. 39, 2012
Heading to s. 33-10..............
s. 33-10...............................
am. No. 73, 2001; No. 80, 2007; No. 39, 2012
Note to s. 33-10(2)..............
Note 1 to s. 33-10(2)...........
Note 2 to s. 33-10(2)...........
Heading to s. 33-15..............
s. 33-15...............................
Note to s. 33-15(1)(b)..........
s. 33-20...............................
s. 33-25...............................
s. 33-30...............................
s. 33-99...............................
am. No. 176, 1999; No. 73, 2001; No. 134, 2004
s. 35-1.................................
s. 35-5.................................
am. No. 20, 2010; No. 39, 2012
Note 1 to s. 35-5(1).............
am No 34, 2014
s. 35-10...............................
s 35-99................................
am No 179, 1999; No 73, 2006; No 39, 2012; No 34, 2014
Division 37-1
s 37-1..................................
am No 176, 1999; No 177, 1999; No 178, 1999; No 92, 2000; No 156, 2000; No 73, 2001; No 97, 2002; No 67, 2003; No 134, 2004; No 80, 2006; No 112, 2007; No 118, 2009; No 20, 2010; No 21, 2010; No 74, 2010; No 169, 2012; No 34, 2014; No 2, 2015; No 76, 2017; No 77, 2017
Subdivision 38-A
s. 38-4.................................
Subdivision 38-B
s. 38-7.................................
s. 38-10...............................
s. 38-25...............................
am. No. 143, 2004
s. 38-30...............................
am No. 76, 2013
s 38-35................................
s 38-38................................
ad. No. 124, 2013
s 38-50................................
am. No. 176, 1999; No. 110, 2006; No. 4, 2007; No 47, 2017
s 38-55................................
s 38-60................................
Subdivision 38-C
s. 38-90...............................
s. 38-97...............................
s. 38-100.............................
Subdivision 38-D
s. 38-140.............................
rs. No. 156, 2000
rep No 22, 2017
s. 38-145.............................
s 38-150..............................
s 38-155..............................
Subdivision 38-E
Subdivision 38-E heading....
rs No 52, 2016
s 38-185..............................
am No 176, 1999; No 20, 2010; No 51, 2011; No 39, 2012; No 2, 2015; No 52, 2016
s 38-187..............................
s 38-188..............................
s 38-190..............................
am No 177, 1999; No 92, 2000; No 23, 2005; No 91, 2010; No 2, 2015; No 52, 2016
s 38-191..............................
Subdivision 38-F
s. 38-220.............................
Subdivision 38-G
Subdivision 38-G heading....
rs. No. 143, 2004; No. 169, 2012
s. 38-250.............................
am. Nos. 176 and 177, 1999; No. 92, 2000; No. 95, 2004; No. 80, 2006; No. 169, 2012
s. 38-255.............................
am. No. 92, 2000; No. 95, 2004; No. 80, 2006; No. 169, 2012
s. 38-260.............................
ad. No. 143, 2004
am. No. 80, 2006; No. 169, 2012
Subdivision 38-H heading....
rep No 143, 2004
s. 38-270.............................
Subdivision 38-I
Subdivision 38-I heading.....
s. 38-290.............................
s. 38-300.............................
Subdivision 38-K
s 38-355..............................
am No 176, 1999; No 92, 2000; No 91, 2010; No 2, 2015; No 77, 2017
s 38-360..............................
Subdivision 38-L
s. 38-385.............................
rs. No. 177, 1999
Subdivision 38-M
s. 38-415.............................
rs. No. 92, 2000
Subdivision 38-N
Subdivision 38-N heading....
s. 38-445.............................
s. 38-450.............................
Subdivision 38-O
s. 38-475.............................
am. No. 177, 1999; No. 92, 2000
s. 38-480.............................
Subdivision 38-P
s. 38-505.............................
am. No. 77, 2001; No. 110, 2006
s. 38-510.............................
am. No. 176, 1999; No. 77, 2001
Subdivision 38-Q
Subdivision 38-Q.................
s 38-540..............................
Subdivision 38-R
Subdivision 38-R heading....
Subdivision 38-R.................
ad No 91, 2010
s 38-570..............................
Subdivision 38-S
Subdivision 38-S.................
s. 38-590.............................
Subdivision 38-T
Subdivision 38-T.................
s 38-610..............................
s. 40-1.................................
s. 40-5.................................
s. 40-35...............................
am. No. 156, 2000; No. 80, 2006
s. 40-65...............................
am. No. 92, 2000; No. 80, 2006; No 23, 2018
s. 40-70...............................
am. No. 92, 2000; No. 80, 2006
s. 40-75...............................
am. No. 78, 2005; No. 80, 2006; No. 12, 2012; No 126, 2015
s. 40-130.............................
Subdivision 40-F heading....
rs No 169, 2012
Subdivision 40-F.................
s. 40-160.............................
am. No. 95, 2004; No. 80, 2006; No 12, 2012; No. 169, 2012
s. 40-165.............................
Subdivision 40-G
Subdivision 40-G.................
s 40-180..............................
s 42-5..................................
am No 176, 1999; No 177, 1999; No 92, 2000; No 138, 2012
s 42-10................................
am No 156, 2000; No 2, 2015
s 42-15................................
ad No 77, 2017
s. 48-1.................................
am. No. 176, 1999; No. 156, 2000; No. 74, 2010
Note to s. 48-1.....................
Subdivision 48-A
Subdivision 48-A heading....
rs No 74, 2010
s. 48-5.................................
rs. No. 74, 2010
Note to s. 48-5.....................
rep. No. 74, 2010
s. 48-7.................................
s. 48-10...............................
am. No. 176, 1999; Nos. 92 and 156, 2000; No. 74, 2010
Note to s. 48-10(2)..............
Note 1 to s. 48-10(2)...........
Note 2 to s. 48-10(2)...........
s. 48-15...............................
am. No. 95, 2004; No. 169, 2012
Subdivision 48-B
Subdivision 48-B heading....
s 48-40................................
am No 176, 1999; No 73, 2006; No 74, 2010; No 52, 2016; No 77, 2017
s 48-45................................
am No 156, 2000; No 74, 2010; No 52, 2016; No 77, 2017
s. 48-50...............................
s. 48-51...............................
s. 48-52...............................
s. 48-53...............................
s. 48-55...............................
am. No. 78, 2005
s. 48-57...............................
s 48-60................................
am No 74, 2010
Subdivision 48-C
s 48-70................................
am No 156, 2000; No 73, 2006; No 118, 2009
s. 48-71...............................
s. 48-72...............................
s 48-73................................
ad No 118, 2009
s. 48-75...............................
Note to s. 48-75(1)..............
Note to s. 48-75(2)..............
rs. No. 118, 2009
s. 48-80...............................
s. 48-85...............................
am. No. 134, 2004
Note to s. 48-85...................
s. 48-90...............................
Subdivision 48-D
Subdivision 48-D.................
s. 48-110.............................
s. 48-115.............................
am. No. 78, 2005; No. 12, 2012
Division 49..........................
s. 49-1.................................
Subdivision 49-A
s. 49-5.................................
Note to s. 49-5.....................
s. 49-10...............................
Subdivision 49-B
s. 49-30...............................
s. 49-35...............................
s. 49-40...............................
s. 49-45...............................
s. 49-50...............................
Subdivision 49-C
s 49-70................................
s. 49-75...............................
s. 49-80...............................
s. 49-85...............................
Note to s. 49-85...................
s. 49-90...............................
Division 50..........................
s. 50-1.................................
s. 50-5.................................
s. 51-1.................................
am. No. 177, 1999; No. 92, 2000; No. 74, 2010
Note to s. 51-1.....................
Subdivision 51-A
Subdivision 51-A heading....
s 51-5..................................
am No 177, 1999; No 92, 2000; No 74, 2010
Note to s. 51-5(2)................
s. 51-7.................................
s. 51-10...............................
am. No. 176, 1999; No. 92, 2000
Subdivision 51-B
Subdivision 51-B heading....
s 51-30................................
am No 177, 1999; No 92, 2000; No 73, 2006; No 74, 2010
s. 51-35...............................
s. 51-40...............................
s. 51-45...............................
s. 51-50...............................
am. No. 92, 2000; No. 73, 2001
s. 51-52...............................
Note to s. 51-52(5)..............
s. 51-55...............................
am. No. 92, 2000; No. 73, 2001; No. 39, 2012
s. 51-60...............................
am. No. 92, 2000; No. 39, 2012
Note 1 to s. 51-60................
am. No. 73, 2006; No 34, 2014
Subdivision 51-C
Subdivision 51-C.................
s. 51-70...............................
Note to s. 51-70(1)..............
Note to s. 51-70(2)..............
s. 51-75...............................
Note to s. 51-75(1)..............
Note to s. 51-75(2)..............
s. 51-80...............................
s. 51-85...............................
Note to s. 51-85...................
s. 51-90...............................
Subdivision 51-D
Subdivision 51-D.................
s. 51-110.............................
am. No. 92, 2000; No. 12, 2012
s. 51-115.............................
Subdivision 54-A
Note to s. 54-5.....................
Note to s. 54-10...................
s. 54-15...............................
Subdivision 54-B
s. 54-50...............................
am. No. 21, 2010
s. 54-55...............................
s. 54-60...............................
s. 54-65...............................
Note 1 to s. 54-65................
Subdivision 54-C
s 54-75................................
am No 156, 2000; No 73, 2006
s 54-80................................
s 57-5..................................
am No 52, 2016
s 57-7..................................
s 57-25................................
s. 57-35...............................
am. No. 80, 2007; No 73, 2006
Division 58..........................
s. 58-1.................................
Note to s. 58-1.....................
s. 58-5.................................
s 58-10................................
am No 74, 2010; No 52, 2016; No 76, 2017
s. 58-15...............................
s. 58-20...............................
s. 58-25...............................
s. 58-30...............................
s. 58-35...............................
s. 58-40...............................
s. 58-45...............................
s. 58-50...............................
s. 58-55...............................
s. 58-60...............................
s. 58-65...............................
s. 58-70...............................
s. 58-95...............................
s. 60-5.................................
s. 60-15...............................
am. No. 41, 2005; No. 39, 2012
s 60-20................................
am No 156, 2000; No 41, 2005; No 2, 2015
s. 60-30...............................
Division 63..........................
s. 63-1.................................
s. 63-5.................................
s. 63-10...............................
s. 63-15...............................
s. 63-20...............................
s. 63-25...............................
am. No. 61, 2011
s 63-27................................
ad No 61, 2011
am No 75, 2012; No 169, 2012; No 21, 2015
s. 63-30...............................
s. 63-35...............................
Note to s. 63-35(1)..............
s. 63-40...............................
s. 63-45...............................
s. 63-50...............................
s. 66-1.................................
Subdivision 66-A
Subdivision 66-A heading....
s. 66-5.................................
s. 66-10...............................
s. 66-15...............................
s. 66-17...............................
s. 66-20...............................
rep. No. 156, 2000
Subdivision 66-B
Subdivision 66-B.................
s. 66-40...............................
s. 66-45...............................
s. 66-50...............................
Note to s. 66-50(3)..............
s. 66-55...............................
s. 66-60...............................
s. 66-65...............................
s. 66-70...............................
Subdivision 69-A
Subdivision 69-A heading....
s. 69-5.................................
am. No. 156, 2000; No. 41, 2005; No. 78, 2007
s. 69-10...............................
am. Nos. 92 and 156, 2000; No. 77, 2001
Subdivision 69-B
Subdivision 69-B.................
s. 69-15...............................
s. 69-20...............................
s. 69-25...............................
s. 69-30...............................
s. 69-35...............................
s. 69-40...............................
s. 69-45...............................
s. 69-50...............................
s. 69-55...............................
s. 70-5.................................
am. Nos. 92 and 156, 2000
s. 70-20...............................
Division 71 heading.............
rs No 156, 2000
Division 71..........................
s. 71-1.................................
s 71-5..................................
s 71-10................................
s 72-5..................................
am No 177, 1999; No 67, 2003; No 52, 2016; No 77, 2017
s 72-10................................
am No 52, 2016; No 77, 2017
s 72-15................................
s. 72-20...............................
s. 72-25...............................
Subdivision 72-B
s. 72-40...............................
am. No. 177, 1999; No. 67, 2003
s. 72-45...............................
am. No. 156, 2000; No. 134, 2004
s 72-50................................
Subdivision 72-C
s 72-70................................
Subdivision 72-D
Subdivision 72-D.................
s. 72-90...............................
s. 72-92...............................
s. 72-95...............................
am. No. 5, 2011; No. 75, 2012
s. 72-100.............................
am. No. 75, 2012
s. 75-5.................................
am. No. 78, 2005; No 73, 2006; No. 145, 2008
s. 75-10...............................
am. No. 177, 1999; No 92, 2000; No. 156, 2000; No. 78, 2005
s. 75-11...............................
ad. No. 78, 2005
am. No. 58, 2006; No. 145, 2008
s. 75-12...............................
s. 75-13...............................
am. No. 145, 2008
s. 75-14...............................
s. 75-15...............................
s. 75-16...............................
ad. No. 145, 2008
s. 75-22...............................
s. 75-27...............................
s. 75-30...............................
s. 75-35...............................
s. 78-1.................................
am No. 67, 2003
Subdivision 78-A
Subdivision 78-A.................
rs No 177, 1999
s. 78-5.................................
s 78-10................................
am No 134, 2004; No 118, 2017
s 78-15................................
am No 92, 2000; No 156, 2000; No 118, 2017
s. 78-18...............................
s 78-20................................
s. 78-25...............................
s 78-30................................
s 78-35................................
s. 78-40...............................
s. 78-42...............................
Subdivision 78-B
Subdivision 78-B.................
s 78-45................................
s. 78-50...............................
am. Nos. 92 and 156, 2000; No. 67, 2003; No. 134, 2004; No. 75, 2012
s. 78-55...............................
s. 78-60...............................
Subdivision 78-C
s. 78-65...............................
s 78-75................................
Subdivision 78-D
s. 78-80...............................
s. 78-85...............................
am. No. 177, 1999; No. 73, 2001
s. 78-90...............................
am. No. 177, 1999; No. 39, 2012
Subdivision 78-E
Subdivision 78-E.................
s. 78-95...............................
s. 78-100.............................
am. No. 92, 2000; No. 75, 2012
s. 78-105.............................
am. No. 67, 2003
Subdivision 78-F
Subdivision 78-F.................
s 78-110..............................
s. 78-115.............................
s. 78-118.............................
ad. No. 169, 2001
s. 78-120.............................
s. 79-1.................................
Subdivision 79-A
s. 79-5.................................
s. 79-10...............................
s. 79-15...............................
s. 79-20...............................
Subdivision 79-B
s. 79-25...............................
s. 79-30...............................
Subdivision 79-C
s. 79-35...............................
s. 79-40...............................
s. 79-45...............................
s. 79-50...............................
s. 79-55...............................
s. 79-60...............................
s 79-65................................
ad No 67, 2003
s. 79-70...............................
s. 79-75...............................
s. 79-80...............................
s. 79-85...............................
s 79-90................................
am No 83, 2004; No 118, 2017
Subdivision 79-D
s 79-95................................
s. 79-100.............................
Division 80..........................
s. 80-1.................................
Subdivision 80-A
s. 80-5.................................
s. 80-10...............................
s. 80-15...............................
s. 80-20...............................
s. 80-25...............................
s 80-30................................
s. 80-35...............................
Subdivision 80-B
s. 80-40...............................
s. 80-45...............................
s. 80-50...............................
s. 80-55...............................
s. 80-60...............................
s. 80-65...............................
s 80-70................................
s. 80-75...............................
Subdivision 80-C
s. 80-80...............................
s. 80-85...............................
s. 80-90...............................
s. 80-95...............................
Division 81 heading.............
rs No 176, 1999; No 41, 2011
rs. No. 41, 2011
s. 81-1.................................
s 81-5..................................
rs No 41, 2011
Note to s. 81-5(1)................
ad. No. 97, 2002
Heading to s. 81-10..............
rs. No. 176, 1999; No. 41, 2011
s. 81-10...............................
s. 81-15...............................
ad. No. 41, 2011
Heading to s. 81-20..............
rs. No. 75, 2012
s. 81-20...............................
s. 81-25...............................
Division 82..........................
s. 82-1.................................
s. 82-5.................................
s. 82-10...............................
Division 83 heading.............
Division 83..........................
s. 83-1.................................
s 83-5..................................
am No 77, 2005; No 2, 2015; No 52, 2016; No 77, 2017
s. 83-10...............................
s. 83-15...............................
s. 83-20...............................
s. 83-25...............................
s. 83-30...............................
s. 83-35...............................
Division 84 heading.............
rs No 77, 2017
Subdivision 84-A
Subdivision 84-A heading....
s 84-1..................................
rs No 77, 2005
am No 2, 2015; No 52, 2016; No 77, 2017
s 84-5..................................
am No 77, 2005; No 80, 2007; No 2, 2015; No 52, 2016; No 77, 2017
s 84-10................................
am No 77, 2005; No 77, 2017
s 84-12................................
am No 92, 2000; No 77, 2017
s 84-13................................
am No 134, 2004; No 77, 2005; No 52, 2016; No 77, 2017
s. 84-14...............................
am. No. 56, 2007; No. 133, 2009; No 52, 2016
s. 84-15...............................
am. No. 92, 2000; No 2, 2015
s 84-20................................
s 84-25................................
s 84-30................................
am No 77, 2017
Subdivision 84-B
Subdivision 84-B.................
s 84-45................................
s 84-50................................
s 84-55................................
s 84-60................................
s 84-65................................
s 84-70................................
Subdivision 84-C
Subdivision 84-C.................
s 84-73................................
s 84-75................................
s 84-77................................
s 84-79................................
s 84-81................................
s 84-83................................
s 84-85................................
s 84-87................................
s 84-89................................
s 84-91................................
s 84-93................................
Subdivision 84-D
Subdivision 84-C heading....
rs and renum No 77, 2017
Subdivision 84-D heading (prev Subdivision 84-C heading)
s 84-95................................
s 84-100..............................
s 84-105..............................
Subdivision 84-D.................
rep No 77, 2017
s 84-135..............................
s 84-140..............................
s 84-145..............................
s 84-150..............................
s 84-155..............................
Division 85..........................
s. 85-1.................................
s 85-5..................................
s. 85-10...............................
Division 86..........................
ad No 76, 2017
s 86-1..................................
s 86-5..................................
s 86-10................................
s 86-15................................
s 86-20................................
s 86-25................................
Note to s. 87-25...................
Division 93..........................
s. 93-1.................................
s. 93-5.................................
s. 93-10...............................
s 93-15................................
rep No 156, 2000
s. 93-20...............................
s. 93-25...............................
Division 96 heading.............
s 96-1..................................
s 96-5..................................
am No 177, 1999; No 2, 2015
s 96-10................................
Division 100........................
s. 100-1...............................
Note to s. 100-1...................
am. No. 32, 2006; No. 75, 2012
s 100-5................................
am No 32, 2006
s. 100-10.............................
s. 100-12.............................
s. 100-15.............................
s. 100-18.............................
s 100-20..............................
s. 100-25.............................
s 105-1................................
am No 142, 2012
s. 105-15.............................
s. 105-20.............................
s. 108-1...............................
s 108-5................................
Division 110 heading...........
Division 110........................
s. 110-1...............................
Subdivision 110-A
Subdivision 110-A heading..
ad No 74, 2010
s. 110-5...............................
s. 110-10.............................
s. 110-15.............................
ad. No. 101, 2004
s. 110-20.............................
s. 110-25.............................
s. 110-30.............................
Subdivision 110-B
Subdivision 110-B...............
s. 110-60.............................
s. 110-65.............................
s. 111-1...............................
s. 111-5...............................
am. No. 178, 1999; Nos. 92 and 156, 2000; No. 134, 2004; No 110, 2014
s. 111-10.............................
am. No. 178, 1999; No. 156, 2000
s. 111-18.............................
am. No. 95, 2004; No. 80, 2006; No. 169, 2012
s. 111-20.............................
s. 111-25.............................
s. 111-30.............................
Division 113........................
s. 113-1...............................
s. 113-5...............................
s. 114-1...............................
s. 114-5...............................
am. No. 176, 1999; No. 82, 2002; No 2, 2015
s 114-10..............................
s 114-15..............................
s 114-20..............................
s. 114-25.............................
Division 117 heading...........
s. 117-1...............................
s 117-5................................
am No 176, 1999; No 177, 1999; No 156, 2000; No 33, 2009; No 91, 2010; No 41, 2011; No 2, 2015; No 41, 2015; No 77, 2017
s. 117-10.............................
s 117-15..............................
Division 123 heading...........
rs No 112, 2007
Division 123........................
s. 123-1...............................
am. No. 112, 2007
s. 123-5...............................
am. No. 112, 2007; No. 169, 2012
s. 123-7...............................
ad. No. 112, 2007
s. 123-10.............................
s. 123-15.............................
am. No. 112, 2007; No. 39, 2012
s. 126-5...............................
am. No 73, 2001; No. 39, 2012
s 126-10..............................
am No 58, 2006; No 20, 2010; No 118, 2017
s 126-27..............................
s 126-32..............................
Subdivision 129-A
s. 129-5...............................
s. 129-15.............................
Subdivision 129-B
s. 129-20.............................
am. No. 177, 1999; No. 134, 2004; No. 118, 2009
s. 129-25.............................
Subdivision 129-C
s. 129-40.............................
s. 129-45.............................
s 129-50..............................
Subdivision 129-D
s. 129-70.............................
am. No. 77, 2005
s. 129-75.............................
Heading to s. 129-80............
rs. No. 177, 1999; Nos. 20 and 21, 2010
s. 129-80.............................
am. Nos. 20 and 21, 2010
Division 130........................
s. 130-1...............................
s. 130-5...............................
Division 131........................
s. 131-1...............................
s. 131-5...............................
s. 131-10.............................
Note to s. 131-10(2)............
s. 131-15.............................
Subhead. to s. 131-20(5).....
s 131-20..............................
ad No 134, 2004
am No 80, 2007; No 73, 2006
s. 131-40.............................
s. 131-45.............................
s. 131-50.............................
s. 131-55.............................
s. 131-60.............................
Division 132 heading...........
s. 132-1...............................
s 132-5................................
am No 156, 2000; No 134, 2004; No 41, 2005; No 77, 2005; No 20, 2010
Division 133........................
s. 133-1...............................
s. 133-5...............................
Note to s. 133-5(1)..............
s. 133-10.............................
Division 134........................
s. 134-1...............................
s 134-5................................
ad No 21, 2010
am No 91, 2010; No 136, 2010; No 2, 2015; No 118, 2017
s 134-10..............................
am No 91, 2010; No 136, 2010; No 70, 2015; No 118, 2017
s. 134-15.............................
s. 134-20.............................
s. 134-25.............................
s. 134-30.............................
ad. No. 91, 2010
s. 135-1...............................
s. 135-5...............................
s. 135-10.............................
Division 136 heading...........
Division 136........................
s. 136-1...............................
Subdivision 136-A
Subdivision 136-A heading..
s. 136-5...............................
s. 136-10.............................
Subdivision 136-B
Subdivision 136-B...............
s. 136-30.............................
s. 136-35.............................
s. 136-40.............................
s. 136-45.............................
s. 136-50.............................
Division 137........................
s. 137-1...............................
s. 137-5...............................
s. 138-5...............................
s. 138-10.............................
am. No. 134, 2004; No. 118, 2009
s. 138-17.............................
s. 138-20.............................
Division 139........................
s. 139-1...............................
s. 139-5...............................
s. 139-10.............................
s. 139-15.............................
Division 141........................
s. 141-1...............................
s. 141-5...............................
s. 141-10.............................
s. 141-15.............................
s. 141-20.............................
Division 142........................
s 142-1................................
Subdivision 142-A
Subdivision 142-A...............
s 142-5................................
s 142-10..............................
s 142-15..............................
s 142-16..............................
Subdivision 142-B
Subdivision 142-B...............
s 142-20..............................
Subdivision 142-C
Subdivision 142-C...............
s 142-25..............................
s. 144-5...............................
Division 146........................
s 146-1................................
s 146-5................................
s 146-10..............................
s 146-15..............................
s 146-20..............................
s 146-25..............................
Division 147........................
rep. No. 118, 2009
s. 147-1...............................
s. 147-5...............................
s. 147-10.............................
Note to s. 147-10(1)............
s. 147-15.............................
Heading to s. 147-20............
s. 147-20.............................
am. No. 156, 2000; No. 118, 2009
s. 147-25.............................
Division 149........................
s. 149-1...............................
s. 149-5...............................
s. 149-10.............................
Heading to s. 149-15............
s. 149-15.............................
s. 149-20.............................
s. 149-25.............................
Division 151........................
s. 151-1...............................
s. 151-5...............................
s. 151-10.............................
Note to s. 151-10(2)............
s. 151-15.............................
s. 151-20.............................
Note to s. 151-20(3)............
s. 151-25.............................
am. No. 118, 2009; No. 74, 2010
Note to s. 151-25(3)............
s. 151-40.............................
s. 151-45.............................
Heading to s. 151-50............
s. 151-50.............................
s. 151-55.............................
Heading to s. 151-60............
s. 151-60.............................
am. No. 118, 2009; No. 39, 2012
s. 151-65.............................
s. 151-70.............................
Division 153 heading...........
rs No 177, 1999; No 20, 2010
s. 153-1...............................
am. No. 177, 1999; No. 92, 2000; No. 20, 2010
Subdivision 153-A
Subdivision 153-A heading..
s. 153-10.............................
Note to s. 153-15(2)............
rs. No. 20, 2010
s. 153-20.............................
s. 153-25.............................
Subdivision 153-B heading..
rs No 20, 2010
Subdivision 153-B...............
s 153-50..............................
am No 20, 2010; No 41, 2011
s 153-55..............................
am No 20, 2010; No 52, 2016; No 77, 2017
s 153-60..............................
s. 153-65.............................
s. 156-5...............................
s. 156-10.............................
s 156-15..............................
s. 156-17.............................
s. 156-22.............................
s. 156-23.............................
ad. No. 12, 2012
s. 156-25.............................
Division 157 heading...........
Division 157........................
s. 157-1...............................
s. 157-5...............................
s. 157-10.............................
am. No. 80, 2007; No. 169, 2012
Division 158........................
s. 158-1...............................
s. 158-5...............................
Division 162........................
s. 162-1...............................
Subdivision 162-A
s. 162-5...............................
am. No. 80, 2007; No. 39, 2012; No 52, 2016
s. 162-10.............................
s. 162-15.............................
am. No. 134, 2004; No 73, 2006
s. 162-20.............................
s. 162-25.............................
s 162-30..............................
ad No 73, 2001
rs No 134, 2004
am No 73, 2006; No 80, 2007; No 118, 2009; No 85, 2013; No 52, 2016
Subdivision 162-B
s. 162-50.............................
s. 162-55.............................
s. 162-60.............................
s. 162-65.............................
s. 162-70.............................
s. 162-75.............................
s. 162-80.............................
s. 162-85.............................
Heading to s. 162-90............
s. 162-90.............................
s. 162-95.............................
s. 162-100...........................
s. 162-105...........................
s. 162-110...........................
Subdivision 162-C
s. 162-130...........................
s. 162-135...........................
am. No. 85, 2013
s. 162-140...........................
s. 162-145...........................
Subdivision 162-D
s. 162-170...........................
s. 162-175...........................
s. 162-180...........................
s. 162-185...........................
s. 162-190...........................
s. 162-195...........................
s. 162-200...........................
s. 162-205...........................
s. 165-1...............................
am. No. 156, 2000; No. 39, 2012
s. 165-5...............................
s 165-10..............................
Subdivision 165-B
Heading to s. 165-40............
s. 165-40.............................
Note to s. 165-40.................
s. 165-45.............................
Note to s. 165-45(3)............
Note to s. 165-45(5)............
s. 165-50.............................
Subdivision 165-C heading..
rep No 58, 2006
s. 165-80.............................
s. 168-1...............................
Subhead. to s. 168-5(1).......
Subhead. to s. 168-5(2).......
s 168-5................................
s. 168-10.............................
s. 171-1...............................
s. 171-5...............................
Division 176........................
s. 176-1...............................
s. 176-5...............................
rep. No. 169, 2012
s. 177-1...............................
am. No. 176, 1999; No. 58, 2006; No 36, 2015
s. 177-3...............................
s 177-10..............................
am No 176, 1999; No 143, 2004; No 58, 2006; No 124, 2013; No 126, 2015; No 15, 2017; No 22, 2017
s. 177-11.............................
s. 177-12.............................
am. Nos. 12, 14 and 39, 2012; No 96, 2014
s 177-20..............................
s. 182-15.............................
s 184-1................................
am No 177, 1999; No 92, 2000; No 4, 2007; No 19, 2010
s. 184-5...............................
Note to s. 184-5(1)..............
Note to s. 184-5(2)..............
Division 186........................
s. 186-1...............................
Heading to Div. 188.............
s. 188-1...............................
s. 188-5...............................
am. No. 73, 2001; No. 134, 2004; No. 112, 2007
Note 2 to s. 188-5................
Note 3 to s. 188-5................
ad. No. 80, 2007
Heading to s. 188-10............
s. 188-10.............................
am. No. 73, 2001; No. 134, 2004; Nos. 80 and 112, 2007
s 188-15..............................
am No 176, 1999; No 77, 2005; No 80, 2007; No 2, 2015; No 52, 2016
s 188-20..............................
s 188-22..............................
am No 169, 2001 (as am by No 57, 2002); No 67, 2003; No 80, 2007; No 118, 2017
s 188-23..............................
am No 80, 2007; No 76, 2017
s. 188-24.............................
am. No. 80, 2007; No. 20, 2010
s. 188-25.............................
s. 188-30.............................
s. 188-32.............................
s 188-35..............................
s 188-40..............................
am No 80, 2007; No 2, 2015
Division 189........................
s. 189-1...............................
s. 189-5...............................
s. 189-10.............................
s. 189-15.............................
s 195-1................................
am No 176, 1999; No 177, 1999 (as am by No 156, 2000); No 178, 1999; No 179, 1999; No 52, 2000; No 92, 2000; No 156, 2000; No 55, 2001; No 73, 2001; No 77, 2001; No 168, 2001; No 169, 2001; No 97, 2002; No 67, 2003; No 101, 2003; No 20, 2004; No 95, 2004; No 101, 2004; No 134, 2004; No 143, 2004; No 10, 2005; No 41, 2005; No 78, 2005; No 32, 2006; No 58, 2006; No 73, 2006; No 80, 2006; No 101, 2006; No 32, 2007; No 56, 2007; No 80, 2007; No 112, 2007; No 143, 2007; No 145, 2008; No 14, 2008; No 114, 2008; No 118, 2008; No 133, 2009; No 20, 2010; No 21, 2010; No 56, 2010; No 74, 2010; No 91, 2010; No 41, 2011; No 51, 2011; No 132, 2011; No 12, 2012; No 39, 2012; No 75, 2012; No 169, 2012; No 76, 2013; No 84, 2013; No, 85, 2013; No 96, 2013; No 124, 2013; No 34, 2014; No 83, 2014; No 2, 2015; No 36, 2015; No 126, 2015; No 52, 2016; No 15, 2017; No 76, 2017; No 77, 2017; No 118, 2017; No 8, 2019
Note 1 to Schedule 3............
Note 2 to Schedule 3............