A New Tax System (Goods and Services Tax) Act 1999

s 195-1 — Dictionary

In this Act, except so far as the contrary intention appears: 90% owned group has the meaning given by section 190 ‑ 1. 100% subsidiary has the meaning given by section 975 ‑ 505 of the * ITAA 1997. ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 . account on a cash basis : you account on a cash basis while a choice you make under section 29 ‑ 40, or a permission of the Commissioner under section 29 ‑ 45 in relation to you, has effect. account on the same basis : 2 or more * companies account on the same basis if: (a) each company * accounts on a cash basis; or (b) none of the companies account on a cash basis. ACNC ‑ registered charity means an entity that is registered under the Australian Charities and Not ‑ for ‑ profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25 ‑ 5(5) of that Act. ACNC ‑ registered religious institution means an institution that is: (a) an * ACNC ‑ registered charity; and (b) registered under the Australian Charities and Not ‑ for ‑ profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25 ‑ 5(5) of that Act. acquisition has the meaning given by section 11 ‑ 10. actual application of a thing has the meaning given by section 129 ‑ 40. additional consideration includes the meaning given by subsection 133 ‑ 5(3). adjustment means an * increasing adjustment or a * decreasing adjustment. adjustment event has the meaning given by sections 19 ‑ 10 and 69 ‑ 50. adjustment note means a document that complies with the requirements of subsection 29 ‑ 75(1) and (if applicable) section 54 ‑ 50. adjustment period has the meaning given by Subdivision 129 ‑ B. adult and community education course means a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and: (a) is of a kind determined by the * Student Assistance Minister to be an adult and community education course and is provided by, or on behalf of, a body: (i) that is a * higher education institution; or (ii) that is recognised, by a State or Territory authority, as a provider of courses of a kind described in the determination; or (iii) that is funded by a State or Territory on the basis that it is a provider of courses of a kind described in the determination; or (b) is determined by the Student Assistance Minister to be an adult and community education course. Aged Care Minister means the Minister administering the Aged Care Act 2024 . aged care service list means the list of services prescribed in the rules made under the Aged Care Act 2024 for the purposes of section 8 of that Act. Aged Care System Governor means the System Governor (within the meaning of the Aged Care Act 2024 ). aircraft’s stores has the meaning given by section 130C of the Customs Act 1901 . airport shop goods has the same meaning as in the Customs Act 1901 . amalgamated company , in relation to an * amalgamation, means the single * company that is, or will be, the result of the amalgamation, and that continues, or will continue, after the amalgamation. It may be one of the * amalgamating companies or a new company. amalgamating company , in relation to an * amalgamation, means any * company that amalgamates with one or more other companies under the amalgamation. amalgamation means any procedure, under an * Australian law or a * foreign law, by which 2 or more * companies amalgamate and continue as one company. amount includes a nil amount. annual apportionment election means an election made under section 131 ‑ 10. annual apportionment turnover threshold has the meaning given by subsection 131 ‑ 5(2). annual GST liability , for an * instalment tax period, has the meaning given by section 162 ‑ 145. annual tax period has the meaning given by section 151 ‑ 40. annual tax period election means an election made under section 151 ‑ 10. apply , in relation to a thing acquired or imported, has the meaning given by section 129 ‑ 55. appropriate percentage , for a * GST instalment quarter, has the meaning given by subsection 162 ‑ 175(5). approved form has the meaning given by section 388 ‑ 50 in Schedule 1 to the Taxation Administration Act 1953 . approved pathology practitioner means a person who is an approved pathology practitioner for the purposes of the Health Insurance Act 1973 . approved residential care home has the meaning given by section 7 of the Aged Care Act 2024 . approved valuation has the meaning given by subsection 75 ‑ 35(2). assessable income has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. assessable professional income has the meaning given by subsection 405 ‑ 20(1) of the * ITAA 1997. assessed GST , on: (a) a * taxable supply under section 78 ‑ 50 (settlements of insurance claim) or 105 ‑ 5 (supplies by creditors in satisfaction of debts); or (b) a * taxable importation; means the GST * assessed on the taxable supply or taxable importation. assessed net amount , for a * tax period, means the * net amount * assessed for the tax period. assessment has the meaning given by the * ITAA 1997. associate has the meaning given by section 318 of the * ITAA 1936. at least a 90% stake in a * company has the meaning given by section 190 ‑ 5. Australian ‑ based business recipient has the meaning given by subsection 9 ‑ 26(2). Australian Business Register means the register established under section 24 of the A New Tax System (Australian Business Number) Act 1999 . Australian Business Registrar means the Registrar of the * Australian Business Register. Australian consumer has the meaning given by subsection 9 ‑ 25(7) and affected by section 84 ‑ 100. Australian fee or charge means a fee or charge (however described), other than an * Australian tax, imposed under an * Australian law and payable to an * Australian government agency. Australian government agency has the meaning given by section 995 ‑ 1 of the * ITAA 1997. Australian law has the meaning given by section 995 ‑ 1 of the * ITAA 1997. Australian resident means a person who is a resident of Australia for the purposes of the * ITAA 1936. Australian tax means a tax (however described) imposed under an * Australian law. average income has the meaning given by subsection 392 ‑ 45(1) of the * ITAA 1997. average input tax credit fraction has the meaning given by section 79 ‑ 100. base year has the meaning given by sections 45 ‑ 320 and 45 ‑ 470 in Schedule 1 to the Taxation Administration Act 1953 . batch repair process has the meaning given by section 117 ‑ 5. beverage has the meaning given by subsection 38 ‑ 4(2). borrowing has the meaning given by section 995 ‑ 1 of the * ITAA 1997. business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee. business day has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. car has the meaning given by section 995 ‑ 1 of the * ITAA 1997. car limit has the meaning given by section 40 ‑ 230 of the * ITAA 1997. car parts , in relation to * cars, includes: (a) bodies for those cars (including insulated bodies, tank ‑ bodies, and other bodies designed for the transport or delivery of goods or other property of particular kinds); and (b) underbody hoists, and other equipment or apparatus of a kind ordinarily fitted to cars for use in connection with the transport or delivery of goods or other property by those road vehicles. carried on in the indirect tax zone , in relation to an * enterprise, has the meaning given by section 9 ‑ 27. carrying on an * enterprise includes doing anything in the course of the commencement or termination of the enterprise. cash accounting turnover threshold has the meaning given by subsection 29 ‑ 40(3). Child Care Minister means the Minister administering the Child Care Act 1972 and the family assistance law (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 . commercial accommodation has the meaning given by section 87 ‑ 15. commercial residential premises means: (a) a hotel, motel, inn, hostel or boarding house; or (b) premises used to provide accommodation in connection with a * school; or (c) a * ship that is mainly let out on hire in the ordinary course of a * business of letting ships out on hire; or (d) a ship that is mainly used for * entertainment or transport in the ordinary course of a * business of providing ships for entertainment or transport; or (da) a marina at which one or more of the berths are occupied, or are to be occupied, by * ships used as residences; or (e) a caravan park or a camping ground; or (f) anything similar to * residential premises described in paragraphs (a) to (e). However, it does not include premises to the extent that they are used to provide accommodation to students in connection with an * education institution that is not a * school. Commissioner means the Commissioner of Taxation. company means: (a) a body corporate; or (b) any other unincorporated association or body of persons; but does not include a * partnership or a * non ‑ entity joint venture. complying superannuation fund has the meaning given by section 995 ‑ 1 of the * ITAA 1997. Comptroller ‑ General of Customs has the same meaning as in the Customs Act 1901 . compulsory third party scheme is a scheme or arrangement: (a) that is established by an * Australian law; and (b) that is specified in the regulations, or that is of a kind specified in the regulations, made for the purposes of this definition. connected with the indirect tax zone , in relation to a supply, has the meaning given by sections 9 ‑ 25, 84 ‑ 75, 85 ‑ 5 and 126 ‑ 27. Note: This meaning is also affected by sections 9 ‑ 26, 84 ‑ 83 and 96 ‑ 5. consideration , for a supply or acquisition, means any consideration, within the meaning given by sections 9 ‑ 15 and 9 ‑ 17, in connection with the supply or acquisition. Note: This meaning is affected by sections 75 ‑ 12, 75 ‑ 13, 75 ‑ 14, 78 ‑ 20, 78 ‑ 35, 78 ‑ 45, 78 ‑ 50, 78 ‑ 65, 78 ‑ 70, 79 ‑ 60, 79 ‑ 65, 79 ‑ 80, 80 ‑ 15, 80 ‑ 55, 81 ‑ 5, 81 ‑ 10, 81 ‑ 15, 82 ‑ 5, 82 ‑ 10, 99 ‑ 5, 100 ‑ 5, 100 ‑ 12 and 102 ‑ 5. consolidated group has the meaning given by section 703 ‑ 5 of the * ITAA 1997. consumer has the meaning given by section 84 ‑ 75. contributing operator has the meaning given by subparagraph 80 ‑ 5(1)(c)(ii), 80 ‑ 40(1)(c)(ii) or 80 ‑ 80(1)(c)(ii). contributing operator’s payment has the meaning given by subsection 80 ‑ 5(3), 80 ‑ 40(3) or 80 ‑ 80(3). contribution amount has the meaning given by paragraph 721 ‑ 25(1)(b) of the * ITAA 1997. corrected GST amount has the meaning given by paragraph 19 ‑ 40(c). corrected input tax credit amount has the meaning given by paragraph 19 ‑ 70(c). course materials , in relation to an * education course, means materials provided by the entity supplying the course that are necessarily consumed or transformed by the students undertaking the course for the purposes of the course. creditable acquisition has the meaning given by section 11 ‑ 5. Note: This meaning is affected by sections 49 ‑ 35, 60 ‑ 10, 69 ‑ 5, 72 ‑ 40, 75 ‑ 20, 78 ‑ 30, 84 ‑ 145, 90 ‑ 15, 93 ‑ 5, 93 ‑ 15 and 111 ‑ 5. creditable at less than 1 / 11 of the consideration has the meaning given by subsection 136 ‑ 50(2). creditable importation has the meaning given by section 15 ‑ 5. Note: This meaning is affected by sections 60 ‑ 10 and 69 ‑ 5. creditable purpose : (a) in relation to the acquisition of a thing—has the meaning given by sections 11 ‑ 15 and 60 ‑ 20; and (b) in relation to the importation of a thing—has the meaning given by sections 15 ‑ 10 and 60 ‑ 20; and (c) in relation to the * application of a thing acquired or imported—has the meaning given by section 129 ‑ 50. Note: This meaning is affected by section 70 ‑ 10. CTP ancillary payment or supply has the meaning given by subsection 79 ‑ 35(3). Note: Section 79 ‑ 90 also treats certain payments or supplies as CTP ancillary payments or supplies. CTP compensation or ancillary payment or supply has the meaning given by subsection 79 ‑ 35(1). CTP compensation payment or supply has the meaning given by subsection 79 ‑ 35(2). Note: Section 79 ‑ 90 also treats certain payments or supplies as CTP compensation payments or supplies. CTP dual premium or election payment or supply means a payment or supply to which section 79 ‑ 5 or 79 ‑ 15 applies. CTP hybrid payment or supply has the meaning given by section 79 ‑ 25. CTP premium , in relation to a * compulsory third party scheme, means: (a) a payment of a premium, contribution or similar payment under the scheme; or (b) a payment of levy in connection with the scheme. current GST lodgment record has the meaning given by section 162 ‑ 10. current GST turnover has the meaning given by section 188 ‑ 15. Note: This meaning is affected by section 188 ‑ 22. customs clearance area means a place identified under section 234AA of the Customs Act 1901 . customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than: (a) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 ; or (aa) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005 ; or (b) the A New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999 ; or (c) the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999 . customs value , in relation to goods, means the customs value of the goods for the purposes of Division 2 of Part VIII of the Customs Act 1901 . dealer in precious metal means an entity that satisfies the Commissioner that a principal part of * carrying on its * enterprise is the regular supply and acquisition of * precious metal. decreasing adjustment means an amount arising under one of the following provisions: Decreasing adjustments Item Provision Subject matter 1 Section 19 ‑ 55 Adjustment events (supplies) 2 Section 19 ‑ 85 Adjustment events (acquisitions) 3 Section 21 ‑ 5 Writing off bad debts (taxable supplies) 4 Section 21 ‑ 20 Recovering amounts previously written off (creditable acquisitions) 4AA Section 75 ‑ 27 Payments of further consideration for supplies relating to supplies of real property under the margin scheme 4A Section 78 ‑ 10 (including as it applies in accordance with Subdivision 79 ‑ A or 79 ‑ B or Division 80) Payments or supplies in settlement of insurance claims or under compulsory third party schemes 4B Subsection 79 ‑ 10(1) (including as it applies in accordance with Division 80) Decreasing adjustments under compulsory third party schemes 4C Section 79 ‑ 50 (including as it applies in accordance with Division 80) Decreasing adjustments under compulsory third party schemes 5 Section 129 ‑ 40 Changes in the extent of creditable purpose 6 Section 132 ‑ 5 Supplies of things acquired or imported to make supplies 6A Section 133 ‑ 5 Decreasing adjustments for additional consideration provided under gross ‑ up clauses 6B Section 134 ‑ 5 Third party payments 7 Section 137 ‑ 5 Stock on hand on becoming registered etc. Note: Decreasing adjustments decrease your net amounts. dental practitioner has the meaning given by subsection 3(1) of the Health Insurance Act 1973 . deposit account : an account is a deposit account if: (a) the account is made available by an Australian ADI (within the meaning of the Corporations Act 2001 ) in the course of carrying on a banking business (within the meaning of the Banking Act 1959 ); and (b) amounts credited to the account represent money taken by the ADI on deposit (other than as part ‑ payment for identified goods or services); and (c) amounts credited to the account do not relate to a debenture (as defined in section 9 of the Corporations Act 2001 ) of the ADI. derived has a meaning affected by subsection 6 ‑ 5(4) of the * ITAA 1997. digital currency means digital units of value that: (a) are designed to be fungible; and (b) can be provided as * consideration for a supply; and (c) are generally available to members of the public without any substantial restrictions on their use as consideration; and (d) either: (i) are not denominated in any country’s currency; or (ii) are denominated in a currency that is not issued by, or under the authority of, an * Australian government agency or a foreign government agency (within the meaning of the Income Tax Assessment Act 1997) ; and (e) do not have a value that depends on, or is derived from, the value of anything else; and (f) do not give an entitlement to receive, or to direct the supply of, a particular thing or things, unless the entitlement is incidental to: (i) holding the digital units of value; or (ii) using the digital units of value as consideration; but does not include a thing that, if supplied, would be a * financial supply for a reason other than being a supply of: (g) one or more digital units of value to which paragraphs (a) to (f) apply; or (h) * money. Disability Services Minister means the Minister administering the National Disability Insurance Scheme Act 2013 . dividend has the meaning given by subsections 6(1), (4) and (5) of the * ITAA 1936. early net amount has the meaning given by subsection 162 ‑ 145(3). education course means: (a) a * pre ‑ school course; or (b) a * primary course; or (c) a * secondary course; or (d) a * tertiary course; or (f) a * special education course; or (g) an * adult and community education course; or (h) an * English language course for overseas students; or (i) a * first aid or life saving course; or (j) a * professional or trade course; or (k) a * tertiary residential college course. education institution has the meaning given by subsection 3(1) of the Student Assistance Act 1973 . electronic communication has the same meaning as in the Electronic Transactions Act 1999 . electronic distribution platform has the meaning given by section 84 ‑ 70. electronic lodgment turnover threshold has the meaning given by subsection 31 ‑ 25(4). electronic payment means a payment by way of electronic transmission, in an electronic format approved by the Commissioner. eligible Australian carbon credit unit means: (a) a Kyoto Australian carbon credit unit (within the meaning of the Carbon Credits (Carbon Farming Initiative) Act 2011 ); or (b) a non ‑ Kyoto Australian carbon credit unit (within the meaning of that Act) issued in relation to an eligible offsets project (within the meaning of that Act) for a reporting period (within the meaning of that Act), where: (i) if it were assumed that the reporting period had ended before the Kyoto abatement deadline (within the meaning of that Act), a Kyoto Australian carbon credit unit would have been issued in relation to the project for the reporting period instead of the non ‑ Kyoto Australian carbon credit unit; and (ii) the non ‑ Kyoto Australian carbon credit unit is not of a kind specified in the regulations; or (c) an Australian carbon credit unit (within the meaning of that Act) of a kind specified in the regulations. Subparagraph (b)(ii) and paragraph (c) do not, by implication, limit the application of subsection 13(3) of the Legislation Act 2003 to other instruments under this Act. eligible emissions unit means: (a) an * eligible international emissions unit; or (b) an * eligible Australian carbon credit unit. eligible international emissions unit has the same meaning as in the Australian National Registry of Emissions Units Act 2011 . employee share scheme has the meaning given by the * ITAA 1997. endorsed charity means an entity that is endorsed as a charity under subsection 176 ‑ 1(1). English language course for overseas students means a course of study or education supplied to overseas students that: (a) includes study or education in the English language; and (b) is supplied by an entity that is accredited to provide such courses by a State or Territory authority responsible for their accreditation. enterprise has the meaning given by section 9 ‑ 20. entertainment has the meaning given by section 32 ‑ 10 of the * ITAA 1997. entity has the meaning given by section 184 ‑ 1. essential prerequisite : a qualification is an essential prerequisite in relation to the entry to, or the commencement of the practice of, a particular profession or trade if the qualification is imposed: (a) by or under an * industrial instrument; or (b) if there is no industrial instrument for that profession or trade but there is a professional or trade association that has uniform national requirements relating to the entry to, or the commencement of the practice of, the profession or trade concerned—by that association; or (c) if neither paragraph (a) nor (b) applies but there is a professional or trade association in a State or Territory that has requirements relating to the entry to, or the commencement of the practice of, the profession or trade concerned—by that association. estimated annual GST amount has the meaning given by section 162 ‑ 140. exceed the financial acquisitions threshold has the meaning given by Division 189. excisable goods has the meaning given by subsection 4(1) of the Excise Act 1901 . excise duty means any duty of excise imposed by that name under a law of the Commonwealth. exempt entity has the meaning given by section 995 ‑ 1 of the * ITAA 1997. expense payment benefit means a * fringe benefit that is a benefit of a kind referred to in section 20 of the Fringe Benefits Tax Assessment Act 1986 . explanatory section has the meaning given by section 182 ‑ 10. family member has the meaning given by subsection 48 ‑ 15(2). farming business has the meaning given by subsection 38 ‑ 475(2). FBT year means a year beginning on 1 April. Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013 . financial acquisition has the meaning given by section 189 ‑ 15. financial supply has the meaning given by the regulations made for the purposes of subsection 40 ‑ 5(2). financial year means a period of 12 months beginning on 1 July. first aid or life saving course means a course of study or instruction that: (a) principally involves training individuals in one or more of the following: (i) first aid, resuscitation or other similar life saving skills including personal aquatic survival skills but not including swimming lessons; (ii) surf life saving; (iii) aero ‑ medical rescue; and (b) is provided by an entity: (i) that is registered (or otherwise approved) by a State or Territory authority that has responsibility for registering (or otherwise approving) entities that provide such courses; or (ii) that is approved to provide such courses by a State or Territory body that has responsibility for approving the provision of such courses; or (iii) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Austswim Limited (ACN 097 784 122); or (iv) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Surf Life Saving Australia Limited (ACN 003 147 180); or (v) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by The Royal Life Saving Society—Australia (ACN 008 594 616); or (vi) that uses, as the instructor for the course, a person who holds a training qualification for that course that is a qualification (in life saving) specified in, or of a kind specified in, the regulations. floating home means a structure that is composed of a floating platform and a building designed to be occupied (regardless of the term of occupation) as a residence that is permanently affixed to the platform, but does not include any structure that has means of, or is capable of being readily adapted for, self ‑ propulsion. food has the meaning given by section 38 ‑ 4. foreign law has the meaning given by section 995 ‑ 1 of the * ITAA 1997. Foreign Minister means the Minister administering the Diplomatic Privileges and Immunities Act 1967 . formation , in relation to a * GST joint venture, means 2 or more entities becoming * participants in the joint venture as mentioned in subsection 51 ‑ 7(1). freight container means a container within the meaning of the Customs Convention on Containers, 1972, signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force. fringe benefit has the meaning given by section 995 ‑ 1 of the * ITAA 1997 but includes a benefit within the meaning of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 that is an exempt benefit for the purposes of that Act. fringe benefits tax means tax imposed by the Fringe Benefits Tax Act 1986 . fund ‑ raising event has the meaning given by section 40 ‑ 165. futures exchange means: (a) a body corporate in relation to which an approval under section 1126 of the Corporations Act 2001 is in force, or is taken to be in force because of subsection 1126(3) of that Act; or (b) a body corporate that is recognised as a futures exchange in a foreign country and operates as a futures exchange under the laws of that country. gambling event has the meaning given by subsection 126 ‑ 35(2). gambling supply has the meaning given by subsection 126 ‑ 35(1). general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953 . gift ‑ deductible entity : an entity is a gift ‑ deductible entity if gifts or contributions made to it can be deductible under Division 30 of the * ITAA 1997. gift ‑ deductible purpose , of an entity, means a purpose that is the principal purpose of: (a) if the entity legally owns a fund for the operation of which the entity is entitled, under subsection 30 ‑ 125(2) of the * ITAA 1997, to be so endorsed—that fund; or (b) if the entity includes an authority or institution for the operation of which the entity is entitled, under subsection 30 ‑ 125(2) of the ITAA 1997, to be so endorsed—that authority or institution. global GST amount has the meaning given by sections 126 ‑ 10, 126 ‑ 15 and 126 ‑ 20. goods means any form of tangible personal property. government entity has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 . government related entity is: (a) a * government entity; or (b) an entity that would be a government entity but for subparagraph (e)(i) of the definition of government entity in the A New Tax System (Australian Business Number) Act 1999 ; or (c) a local governing body established by or under a * State law or * Territory law. government school means a * school that: (a) supplies any of these kinds of * education courses: (i) * pre ‑ school courses; (ii) full ‑ time * primary courses; (iii) full ‑ time * secondary courses; (whether or not the school supplies any other education courses); and (b) is conducted by or on behalf of an * Australian government agency; and includes a proposed school that will meet the requirements of paragraphs (a) and (b) once it starts operation. group liability of a * head company of a * consolidated group or a * MEC group has the meaning given by paragraph 721 ‑ 10(1)(a) of the * ITAA 1997. GST means tax that is payable under the * GST law and imposed as goods and services tax by any of these: (a) the A New Tax System (Goods and Services Tax Imposition—General) Act 1999 ; or (b) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 ; or (c) the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 ; or (d) the A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005 ; or (e) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005 ; or (f) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005 . GST benefit has the meaning given by subsection 165 ‑ 10(1). GST branch has the meaning given by section 54 ‑ 5. GST branch registration number , of a branch, means the branch’s GST branch registration number notified under section 54 ‑ 15. GST disadvantage has the meaning given by subsection 165 ‑ 45(2). GST exclusive market value , in relation to a supply or acquisition: (a) other than of a * luxury car—is 10 / 11 of the * GST inclusive market value of the supply or acquisition; or (b) of a * luxury car—is 10 / 11 of the * GST inclusive market value of the luxury car (excluding any * luxury car tax that is, or would be, payable on the supply of that car). GST exclusive value : (a) in relation to an acquisition: (i) other than of a * luxury car—means 10 / 11 of the * price of the supply of the thing being acquired; or (ii) of a * luxury car—means 10 / 11 of the * price of the supply of the luxury car (excluding any * luxury car tax payable on the supply); and (b) in relation to an importation that is a * taxable importation, means the * value of the importation; and (c) in relation to an importation that is not a taxable importation, means the amount that would be the value of the importation if it were a taxable importation. GST ‑ free has the meaning given by subsection 9 ‑ 30(1) and Division 38. GST group has the meaning given by section 48 ‑ 5. GST inclusive market value of: (a) * consideration in connection with a supply; or (b) a thing, or a supply or acquisition of a thing; means the market value of the consideration or thing, without any discount for any amount of GST or * luxury car tax payable on the supply. GST instalment has the meaning given by subsection 162 ‑ 70(1). GST instalment payer has the meaning given by section 162 ‑ 50. GST instalment quarter has the meaning given by subsections 162 ‑ 70(2) and (3). GST instalment shortfall , for a * GST instalment quarter in relation to which you are liable to pay a penalty under Subdivision 162 ‑ D, means: (a) if the penalty is payable under section 162 ‑ 175—the amount worked out under subsection 162 ‑ 175(3) or paragraph 162 ‑ 175(4)(c) (whichever is applicable); or (b) if the penalty is payable under section 162 ‑ 180—the amount worked out under subsection 162 ‑ 180(3) or paragraph 162 ‑ 180(4)(c) (whichever is applicable); or (c) if the penalty is payable under section 162 ‑ 185—the amount worked out under subsection 162 ‑ 185(3). Note: The amount of a GST instalment shortfall can be reduced under section 162 ‑ 195 or 162 ‑ 200 (or both). GST joint venture has the meaning given by section 51 ‑ 5. GST law means: (a) this Act; and (b) any Act that imposes GST; and (c) the A New Tax System (Goods and Services Tax Transition) Act 1999 ; and (d) the Taxation Administration Act 1953 , so far as it relates to any Act covered by paragraphs (a) to (c); and (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and (f) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered). GST religious group has the meaning given by section 49 ‑ 5. GST return means a return of the kind referred to in Division 31, that complies with all the requirements of sections 31 ‑ 15 and 31 ‑ 25 of this Act and section 388 ‑ 75 in Schedule 1 to the Taxation Administration Act 1953 , and includes a return given in accordance with section 58 ‑ 50 of this Act. GST turnover : (a) in relation to meeting a * turnover threshold—has the meaning given by subsection 188 ‑ 10(1); and (b) in relation to not exceeding a * turnover threshold—has the meaning given by subsection 188 ‑ 10(2). head company of a * consolidated group or a * MEC group has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. Health Minister means the Minister administering the National Health Act 1953 . higher education institution means an entity that is a higher education provider as defined in section 16 ‑ 1 of the Higher Education Support Act 2003 . HIH company has the meaning given by section 322 ‑ 5 of the * ITAA 1997. HIH rescue entity means: (a) the HIH Claims Support Trust (established on 6 July 2001); or (b) the Commonwealth; or (c) an entity prescribed for the purposes of subsection 322 ‑ 5(1) of the * ITAA 1997. hire purchase agreement has the meaning given by section 995 ‑ 1 of the * ITAA 1997. hospital treatment has the same meaning as in the Private Health Insurance Act 2007 . hybrid settlement sharing arrangement has the meaning given by subsection 80 ‑ 80(1). import means import goods into the indirect tax zone. inbound intangible consumer supply has the meaning given by section 84 ‑ 65. incapacitated entity means: (a) an individual who is a bankrupt; or (b) an entity that is in liquidation or receivership; or (c) an entity that has a * representative. incidental valuable metal goods means goods: (a) acquired for the purposes of sale or exchange (but not for manufacture) in the ordinary course of * business; and (b) that consist wholly or partly of * valuable metal; and (c) in relation to which any of the following applies: (i) the goods are collectables or antiques, and the goods are not * precious metals; (ii) at the time of the acquisition, the market value of the goods exceeds the * valuable metal threshold; (iii) the goods are in a class determined by the Minister, by legislative instrument, for the purposes of this subparagraph. income year has the meaning given by section 995 ‑ 1 of the * ITAA 1997. increasing adjustment means an amount arising under one of the following provisions: Increasing adjustments Item Provision Subject matter 1 Section 19 ‑ 50 Adjustment events (supplies) 2 Section 19 ‑ 80 Adjustment events (acquisitions) 3 Section 21 ‑ 10 Recovering amounts previously written off (taxable supplies) 4 Section 21 ‑ 15 Bad debts written off (creditable acquisitions) 4AAA Section 75 ‑ 22 Input tax credit entitlements for acquisitions relating to supplies of real property under the margin scheme 4AA Section 78 ‑ 18 (including as it applies in accordance with Subdivision 79 ‑ B or Division 80) Payments of excess etc. under insurance policies or compulsory third party schemes 4AB Subsection 79 ‑ 10(2) (including as it applies in accordance with Division 80) Increasing adjustments under compulsory third party schemes 4AC Section 79 ‑ 55 (including as it applies in accordance with Division 80) Increasing adjustments under compulsory third party schemes 4AD Section 80 ‑ 30 Increasing adjustments under insurance policy settlement sharing arrangements 4AE Section 80 ‑ 70 Increasing adjustments under nominal defendant settlement sharing arrangements 4A Section 100 ‑ 15 Unredeemed vouchers 5 Section 129 ‑ 40 Changes in the extent of creditable purpose 5A Section 130 ‑ 5 Goods applied solely to private or domestic use 5B Section 131 ‑ 55 Annually apportioned acquisitions and importations 6 Section 134 ‑ 10 Third party payments 7 Section 135 ‑ 5 Supplies of going concerns 8 Section 138 ‑ 5 Cessation of registration 8A Section 139 ‑ 5 Distributions from deceased estates 9 Section 141 ‑ 50 Tradex scheme goods Note: Increasing adjustments increase your net amounts. indirect tax zone means Australia (within the meaning of the * ITAA 1997), but does not include any of the following: (a) the external Territories; (b) an offshore area for the purpose of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ; other than an installation (within the meaning of the Customs Act 1901 ) that is deemed by section 5C of the Customs Act 1901 to be part of Australia and that is located in an offshore area. individual means a natural person. industrial instrument has the meaning given by section 995 ‑ 1 of the * ITAA 1997. ineligible for the margin scheme has the meaning given by subsections 75 ‑ 5(3) and (4). inherit : you inherit a freehold interest in land, a stratum unit or a long ‑ term lease if you become an owner of the interest, unit or lease: (a) under the will of a deceased person, or that will as varied by a court order; or (b) by operation of an intestacy law, or such a law as varied by a court order; or (c) because it is appropriated to you by the legal personal representative of a deceased person in satisfaction of a pecuniary legacy or some other interest or share in the deceased person’s estate; or (d) under a deed of arrangement if: (i) you entered into the deed to settle a claim to participate in the distribution of the deceased person’s estate; and (ii) any * consideration given by you for the interest, unit or lease consisted only of the variation or waiver of a claim to one or more other assets that formed part of the estate. input tax credit means an entitlement arising under section 11 ‑ 20 or 15 ‑ 15. input taxed has the meaning given by subsection 9 ‑ 30(2) and Division 40. instalment tax period has the meaning given by subsection 162 ‑ 55(3). instalment turnover threshold has the meaning given by subsection 162 ‑ 5(2). insurance broker has the meaning given by section 11 of the Insurance Contracts Act 1984 . insurance policy means a policy of insurance (or of reinsurance) against loss, damage, injury or risk of any kind, whether under a contract or a law. However, it does not include such a policy to the extent that it does not relate to insurance (or reinsurance) against loss, damage, injury or risk of any kind. insurance policy settlement sharing arrangement has the meaning given by subsection 80 ‑ 5(1). intended or former application of a thing has the meaning given by section 129 ‑ 40. international transport means: (a) in relation to the export of goods—the transport of the goods from their * place of export in the indirect tax zone to a destination outside the indirect tax zone; or (b) in relation to the import of goods—the transport of the goods from a place outside the indirect tax zone to their * place of consignment in the indirect tax zone. invoice means a document notifying an obligation to make a payment. inwards duty free shop has the same meaning as in section 96B of the Customs Act 1901 . ITAA 1936 means the Income Tax Assessment Act 1936 . ITAA 1997 means the Income Tax Assessment Act 1997 . joint venture operator , of a * GST joint venture, is the entity last nominated in relation to the joint venture as mentioned in paragraph 51 ‑ 5(1)(ea) or 51 ‑ 70(1)(c), but does not include an entity that does not satisfy the requirements of paragraphs 51 ‑ 10(c) and (f). legal practitioner means a person who is enrolled as a barrister, a solicitor or a barrister and solicitor of: (a) a federal court; or (b) a court of a State or Territory. life insurance policy means a policy of insurance on the life of an individual. limited registration entity has the meaning given by section 146 ‑ 5. liquidator has the meaning given by subsection 6(1) of the * ITAA 1936. local entry has the meaning given by section 5 ‑ 30 of the * Wine Tax Act. lodged electronically has the meaning given by subsection 31 ‑ 25(3). long ‑ term accommodation has the meaning given by subsection 87 ‑ 20(1). long ‑ term lease means a supply by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) for at least 50 years if: (a) at the time of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, it was reasonable to expect that it would continue for at least 50 years; and (b) unless the supplier is an * Australian government agency—the terms of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, as they apply to the * recipient are substantially the same as those under which the supplier held the premises. luxury car has the same meaning as in section 25 ‑ 1 of the A New Tax System (Luxury Car Tax) Act 1999 . luxury car tax has the meaning given by section 27 ‑ 1 of the A New Tax System (Luxury Car Tax) Act 1999 . luxury car tax law has the meaning given in section 27 ‑ 1 of the A New Tax System (Luxury Car Tax) Act 1999 . managing operator has the meaning given by subparagraph 80 ‑ 5(1)(c)(i), 80 ‑ 40(1)(c)(i) or 80 ‑ 80(1)(c)(i). managing operator’s payment or supply has the meaning given by subsection 80 ‑ 5(2), 80 ‑ 40(2) or 80 ‑ 80(2). margin , in relation to a * taxable supply of * real property, has the meaning given by sections 75 ‑ 10, 75 ‑ 11 and 75 ‑ 16. Note: This meaning is affected by sections 75 ‑ 12 to 75 ‑ 15. margin scheme : a * taxable supply of * real property is under the margin scheme if subsection 75 ‑ 5(1) applies. MEC group has the meaning given by section 719 ‑ 5 of the * ITAA 1997. medical practitioner means a person who is a medical practitioner for the purposes of the Health Insurance Act 1973 . medical service means: (a) a service for which medicare benefit is payable under Part II of the Health Insurance Act 1973 ; or (aa) a service for which medicare benefit would be payable under that Part if section 19AD of that Act were disregarded; or (b) any other service supplied by or on behalf of a * medical practitioner or * approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the * recipient of the supply. member : (a) in relation to a * GST group—has the meaning given by section 48 ‑ 7; or (b) in relation to a * GST religious group—means an entity currently approved as one of the members of the group under section 49 ‑ 5 or paragraph 49 ‑ 70(1)(a); or (c) in relation to a * consolidated group—has the meaning given by section 703 ‑ 15 of the * ITAA 1997. mineral deposit means a deposit of * minerals, and includes a deposit of sand or gravel. minerals has the meaning given by section 40 ‑ 730 of the * ITAA 1997. monetary prize means: (a) any prize, or part of a prize, in the form of * money or * digital currency; or (b) if the prize is given at a casino—any prize, or part of a prize, in the form of: (i) money or digital currency; or (ii) gambling chips that may be redeemed for money or digital currency. money includes: (a) currency (whether of Australia or of any other country); and (b) promissory notes and bills of exchange; and (c) any negotiable instrument used or circulated, or intended for use or circulation, as currency (whether of Australia or of any other country); and (d) postal notes and money orders; and (e) whatever is supplied as payment by way of: (i) credit card or debit card; or (ii) crediting or debiting an account; or (iii) creation or transfer of a debt. However, it does not include: (f) a collector’s piece; or (g) an investment article; or (h) an item of numismatic interest; or (i) currency the market value of which exceeds its stated value as legal tender in the country of issue; or (j) one or more digital units of value to which paragraphs (a) to (f) of the definition of digital currency apply. net amount , for a tax period, has the meaning given by section 17 ‑ 5. However: (a) it has the meaning given by section 162 ‑ 105 if the tax period is an * instalment tax period; or (b) it has the meaning given by section 123 ‑ 15 if a choice under Division 123 to apply a * simplified accounting method has effect during the tax period, and paragraph (a) does not apply; or (c) it has the meaning given by section 126 ‑ 5 if you are liable for GST on a * gambling supply that is attributable to the tax period, and paragraphs (a) and (b) do not apply. Note: Subdivision 21 ‑ A of the Wine Tax Act and Subdivision 13 ‑ A of the A New Tax System (Luxury Car Tax) Act 1999 can affect the net amount. net capital loss has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. net GST : the net GST that is or would be payable by an entity for a supply is: (a) the GST that is or would be payable by the entity on the supply; plus (b) the sum of any * increasing adjustments that the entity has or would have relating to the supply; minus (c) the sum of any * decreasing adjustments that the entity has or would have relating to the supply. net refund position has the meaning given by subsection 162 ‑ 5(3). new recreational boat has the meaning given by subsection 38 ‑ 185(5). new residential premises has the meaning given by section 40 ‑ 75. nominal defendant settlement sharing arrangement has the meaning given by subsection 80 ‑ 40(1). non ‑ cash benefit has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. non ‑ creditable insurance event has the meaning given by subsection 78 ‑ 10(3). non ‑ deductible expense has the meaning given by subsections 69 ‑ 5(3) and (3A). non ‑ entity joint venture has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. non ‑ government higher education institution means an institution that is not a * higher education institution and that: (a) is established as a non ‑ government higher education institution under the law of a State or Territory; or (b) is registered by a State or Territory higher education recognition authority. non ‑ profit association means an entity all the members of which are non ‑ profit bodies. Non ‑ profit sub ‑ entity has the meaning given by subsection 63 ‑ 15(3). non ‑ resident means an entity that is not an * Australian resident. non ‑ taxable importation has the meaning given by section 13 ‑ 10 and Division 42. notified instalment amount has the meaning given by subsection 162 ‑ 135(1). officer has the meaning given by the Corporations Act 2001 . offshore supply of low value goods has the meaning given by section 84 ‑ 77. operator of a * compulsory third party scheme means an entity that is required to make payments or supplies in settlement of claims under the scheme. outwards duty free shop has the same meaning as in section 96A of the Customs Act 1901 . overdue : a debt is overdue if there has been a failure to discharge the debt, and that failure is a breach of the debtor’s obligations in relation to the debt. participant , in relation to a * GST joint venture, has the meaning given by section 51 ‑ 7. partly creditable : (a) in relation to an acquisition, has the meaning given by sections 11 ‑ 30 and 70 ‑ 20; or (b) in relation to an importation, has the meaning given by section 15 ‑ 25. partnership has the meaning given by section 995 ‑ 1 of the * ITAA 1997. passed on has a meaning affected by section 142 ‑ 25. period of review , for an * assessment, has the meaning given by section 155 ‑ 35 in Schedule 1 to the Taxation Administration Act 1953 . person includes a * company. place of consignment of goods means: (a) if the goods are posted to a place in the indirect tax zone—the place in the indirect tax zone to which the goods are addressed; or (aa) if the supplier of the goods is to deliver the goods to a place in the indirect tax zone—the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the goods; or (ab) if: (i) neither paragraph (a) nor (aa) applies; and (ii) the goods are to be transported into the indirect tax zone by an entity supplying a transport service to an entity that is to import the goods into the indirect tax zone; the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the transport service; or (b) in any other case—the port or airport of final destination as indicated on the * transportation document. place of export of goods means: (a) if the goods were posted from a place in the indirect tax zone—the place from which they were posted; or (b) if paragraph (a) does not apply and the goods were packed in a * freight container: (i) the last place from which they were collected, or to which they were delivered, prior to being so packed; or (ii) if subparagraph (i) does not apply—the place where they were so packed; or (c) if the goods are self transported goods—the place, or last place, from which the goods departed the indirect tax zone; or (d) if paragraphs (a), (b) and (c) do not apply—the place, or first place, where the goods were placed on board a ship or aircraft for export from the indirect tax zone. potential residential land means land that it is permissible to use for residential purposes, but that does not contain any buildings that are * residential premises. precious metal means: (a) gold (in an investment form) of at least 99.5% fineness; or (b) silver (in an investment form) of at least 99.9% fineness; or (c) platinum (in an investment form) of at least 99% fineness; or (d) any other substance (in an investment form) specified in the regulations of a particular fineness specified in the regulations. predominantly for long ‑ term accommodation has the meaning given by subsection 87 ‑ 20(3). pre ‑ establishment acquisition has the meaning given by section 60 ‑ 15. pre ‑ establishment importation has the meaning given by section 60 ‑ 15. premises , in relation to a supply of * food, has the meaning given by section 38 ‑ 5. premium selection test is satisfied has the meaning given by subsection 79 ‑ 5(2). prepaid phone card or facility has the meaning given by subsection 100 ‑ 25(2). pre ‑ school course means a course that is delivered: (a) in accordance with a pre ‑ school curriculum recognised by: (i) the education authority of the State or Territory in which the course is delivered; or (ii) a State or Territory body that has the responsibility for recognising pre ‑ school curricula for courses delivered in that State or Territory; and (b) by a * school that is recognised as a pre ‑ school under the law of the State or Territory. previously attributed GST amount has the meaning given by section 19 ‑ 45. previously attributed input tax credit amount has the meaning given by section 19 ‑ 75. price , in relation to a supply, has the meaning given by sections 9 ‑ 75 and 84 ‑ 20. primary course means: (a) a course of study or instruction that is delivered: (i) in accordance with a primary curriculum recognised by the education authority of the State or Territory in which the course is delivered; and (ii) by a * school that is recognised as a primary school under the law of the State or Territory; or (b) any other course of study or instruction that the * Student Assistance Minister has determined is a primary course for the purposes of this Act. primary production business has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. principal member , for a * GST religious group, is the * member of the group nominated as mentioned in paragraph 49 ‑ 5(c), or approved as a replacement principal member for the group under paragraph 49 ‑ 70(1)(c). private health insurance means insurance provided under a contract of insurance that was entered into by a private health insurer (within the meaning of the Private Health Insurance Act 2007 ) in the course of carrying on health insurance business (within the meaning of Division 121 of that Act). professional or trade course means a course leading to a qualification that is an * essential prerequisite: (a) for entry to a particular profession or trade in Australia; or (b) to commence the practice of (but not to maintain the practice of) a profession or trade in Australia. professional service has the meaning given by subsection 3(1) of the Health Insurance Act 1973 . projected GST turnover has the meaning given by section 188 ‑ 20. Note: This meaning is affected by sections 188 ‑ 22 and 188 ‑ 25. property subdivision plan means a plan: (a) for the division of * real property; and (b) that is registered (however described) under an * Australian law. Note: Examples are strata title plans and plans to subdivide land. quarterly tax period has the meaning given by subsection 31 ‑ 8(2). real property includes: (a) any interest in or right over land; or (b) a personal right to call for or be granted any interest in or right over land; or (c) a licence to occupy land or any other contractual right exercisable over or in relation to land. recipient , in relation to a supply, means the entity to which the supply was made. recipient created tax invoice has the meaning given by subsection 29 ‑ 70(3). recipients contribution has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 but includes any consideration paid in respect of the provision of a benefit that is an exempt benefit for the purposes of that Act. recipient’s payment has the meaning given by paragraph 9(2)(e) or 10(3)(c) of the Fringe Benefits Tax Assessment Act 1986 . recognised professional : a person is a recognised professional, in relation to the supply of a service of a kind specified in the table in subsection 38 ‑ 10(1), if: (a) the service is supplied in a State or Territory in which the person has a permission or approval, or is registered, under a * State law or a * Territory law prohibiting the supply of services of that kind without such permission, approval or registration; or (b) the service is supplied in a State or Territory in which there is no State law or Territory law requiring such permission, approval or registration, and the person is a member of a professional association that has uniform national registration requirements relating to the supply of services of that kind; or (c) in the case of services covered by item 3 in the table—the service is supplied by an accredited service provider within the meaning of section 4 of the Hearing Services Administration Act 1997 . recognised tax adviser has the meaning given by section 995 ‑ 1 of the * ITAA 1997. redeliverer , of a * supply of low value goods, has the meaning given by subsection 84 ‑ 77(4). reduced credit acquisition has the meaning given by section 70 ‑ 5. refiner of precious metal means an entity that satisfies the Commissioner that it regularly converts or refines * precious metal in * carrying on its * enterprise. registered means: (a) in relation to an entity—registered under Part 2 ‑ 5; or (b) in relation to a branch of an entity—registered under Division 54. registration turnover threshold has the meaning given by sections 23 ‑ 15 and 63 ‑ 25. relates to business finance has the meaning given by subsection 129 ‑ 10(3). relevant traveller : (a) in relation to goods that are exported—has the same meaning as in section 96A of the Customs Act 1901 ; and (b) in relation to goods that are * airport shop goods—has the same meaning as in section 96B of the Customs Act 1901 . religious practitioner means: (a) a minister of religion; or (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or (c) a full ‑ time member of a religious order; or (d) a student at a college conducted solely for training persons to become members of religious orders. representative means: (a) a trustee in bankruptcy; or (b) a * liquidator; or (c) a receiver; or (ca) a controller (within the meaning of section 9 of the Corporations Act 2001 ); or (d) an administrator appointed to an entity under Division 2 of Part 5.3A of the Corporations Act 2001 ; or (e) a person appointed, or authorised, under an * Australian law to manage the affairs of an entity because it is unable to pay all its debts as and when they become due and payable; or (f) an administrator of a deed of company arrangement executed by the entity. representative member , of a * GST group, is the * member of the group last nominated as mentioned in paragraph 48 ‑ 5(1)(d) or 48 ‑ 70(1)(c). required to be registered has the meaning given by sections 23 ‑ 5, 57 ‑ 20, 58 ‑ 20 and 144 ‑ 5. resident agent means an agent that is an * Australian resident. residential premises means land or a building that: (a) is occupied as a residence or for residential accommodation; or (b) is intended to be occupied, and is capable of being occupied, as a residence or for residential accommodation; (regardless of the term of the occupation or intended occupation) and includes a * floating home. retailer means an entity that, in the course or furtherance of * carrying on its * enterprise, sells * goods to people who buy them for private or domestic use or consumption. retirement village : premises are a retirement village if: (a) the premises are * residential premises; and (b) accommodation in the premises is intended to be for persons who are at least 55 years old, or who are a certain age that is more than 55 years; and (c) the premises include communal facilities for use by the residents of the premises; but the following are not retirement villages: (d) an * approved residential care home; (e) * commercial residential premises. reviewable GST decision has the meaning given by Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 . satisfies the membership requirements : (a) in relation to a * GST group—has the meaning given by section 48 ‑ 10, 63 ‑ 50 or 149 ‑ 25; or (b) in relation to a * GST religious group—has the meaning given by section 49 ‑ 10. satisfies the participation requirements for a * GST joint venture has the meaning given by section 51 ‑ 10. scheme has the meaning given by subsection 165 ‑ 10(2). school means an institution that supplies * pre ‑ school courses, * primary courses, * secondary courses or * special education courses but not any other * education course. secondary course means: (a) a course of study or instruction that is a secondary course determined by the * Student Assistance Minister under subsection 5D(1) of the Student Assistance Act 1973 for the purposes of that Act; or (b) any other course of study or instruction that the Student Assistance Minister has determined is a secondary course for the purposes of this Act. second ‑ hand goods does not include: (a) goods (except * incidental valuable metal goods) to the extent that they consist of * valuable metal; or (c) animals or plants. serviced apartment : an apartment (however described) is a serviced apartment in relation to a * retirement village if: (a) the apartment is designed to be occupied by aged residents who require the services set out in a provision of the * aged care service list specified in regulations made for the purposes of this paragraph (b) at least one responsible person is continuously: (i) on call to render emergency assistance to the residents of the apartment; and (ii) in reasonable proximity to the apartment; and (c) the apartment is part of a single complex of apartments to which paragraphs (a) and (b) apply, and is accessible from a common corridor linking the apartment to the other apartments in the complex; and (d) there is in the retirement village a communal dining facility that is available for use by the residents of apartments in the retirement village to which paragraphs (a), (b) and (c) apply. However, a detached house, row house, terrace house, town house or villa unit is not a serviced apartment. settlement amount has the meaning given by subsection 78 ‑ 15(4). share in a * company means a share in the capital of the company, and includes stock. ship means any vessel used in navigation, other than air navigation. ship’s stores has the meaning given by section 130C of the Customs Act 1901 . simplified accounting method means an arrangement in respect of which a determination under section 123 ‑ 5 is in force. small business entity has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. small enterprise entity has the meaning given by subsection 123 ‑ 7(1). small enterprise turnover threshold has the meaning given by subsection 123 ‑ 7(2). special education course means a course of education that provides special programs designed specifically for children with disabilities or students with disabilities (or both). special professional has the meaning given by subsection 405 ‑ 25(1) of the * ITAA 1997. stated monetary value has the meanings given by subsections 100 ‑ 5(2A) and (2B). State law has the meaning given by section 995 ‑ 1 of the * ITAA 1997. statutory compensation scheme has the meaning given by section 78 ‑ 105. stratum unit has the meaning given by subsection 124 ‑ 190(3) of the * ITAA 1997. student accommodation has the meaning given by subsection 38 ‑ 105(3). Student Assistance Minister has the same meaning as in the Income Tax Assessment Act 1997 . Subdivision 38 ‑ P period , in relation to the supply of a * car to an individual, means the period starting when he or she acquires it and ending at the earliest of the following times: (a) the end of 2 years after the acquisition; (b) the time when the car is no longer reasonably capable of being used for the purpose for which cars of that kind are ordinarily used; (c) a time that the Commissioner considers to be appropriate in special circumstances. substantial renovations of a building are renovations in which all, or substantially all, of a building is removed or replaced. However, the renovations need not involve removal or replacement of foundations, external walls, interior supporting walls, floors, roof or staircases. superannuation fund has the meaning given by section 995 ‑ 1 of the * ITAA 1997. supplier ‑ taxed offshore supply of low value goods has the meaning given by section 84 ‑ 85. supply has the meaning given by section 9 ‑ 10. supply of a going concern has the meaning given by subsection 38 ‑ 325(2). supply of low value goods has the meaning given by section 84 ‑ 79. taxable at less than 1 / 11 of the price has the meaning given by subsection 136 ‑ 50(1). taxable dealing , in relation to * wine, has the meaning given by section 33 ‑ 1 of the * Wine Tax Act. taxable importation has the meaning given by subsections 13 ‑ 5(1) and 114 ‑ 5(1). taxable importation of a luxury car has the meaning given by section 27 ‑ 1 of the A New Tax System (Luxury Car Tax) Act 1999 . taxable supply has the meaning given by sections 9 ‑ 5, 78 ‑ 50, 84 ‑ 5 and 105 ‑ 5. Note: This meaning is also affected by sections 49 ‑ 30, 66 ‑ 45, 72 ‑ 5, 78 ‑ 25, 78 ‑ 60, 78 ‑ 65, 78 ‑ 70, 79 ‑ 60, 79 ‑ 85, 80 ‑ 10, 80 ‑ 50, 84 ‑ 85, 90 ‑ 5, 100 ‑ 5, 100 ‑ 18, 110 ‑ 5, 110 ‑ 15, 110 ‑ 20, 110 ‑ 25, 110 ‑ 30, 113 ‑ 5 and 142 ‑ 10. taxation law has the meaning given by section 2 of the Taxation Administration Act 1953 . tax invoice has the meaning given by subsections 29 ‑ 70(1) and 48 ‑ 57(1), and includes a document that the Commissioner treats as a tax invoice under subsection 29 ‑ 70(1B). However, it does not include a document that does not comply with the requirements of section 54 ‑ 50 (if applicable). taxi travel means travel that involves transporting passengers, by taxi or limousine, for fares. tax loss has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. tax period means a tax period applying to you under: (a) Division 27 (about quarterly and one month tax periods); or (b) section 48 ‑ 73 (about GST groups with incapacitated entities); or (c) section 57 ‑ 35 (about resident agents); or (d) section 58 ‑ 35 (about representatives of incapacitated entities); or (e) section 151 ‑ 40 (about annual tax periods); or (f) section 162 ‑ 55 (about instalment tax periods). tax period turnover threshold has the meaning given by subsection 27 ‑ 15(3). tax ‑ related liability has the meaning given by section 255 ‑ 1 in Schedule 1 to the Taxation Administration Act 1953 . telecommunication supply has the meaning given by section 85 ‑ 10. Territory law has the meaning given by section 995 ‑ 1 of the * ITAA 1997. tertiary course means: (a) a course of study or instruction that is a tertiary course determined by the * Student Assistance Minister under subsection 5D(1) of the Student Assistance Act 1973 for the purposes of that Act; or (aa) a course of study or instruction accredited at Masters or Doctoral level and supplied by a * higher education institution or a * non ‑ government higher education institution; or (b) any other course of study or instruction that the Student Assistance Minister has determined is a tertiary course for the purposes of this Act. tertiary residential college course means a course supplied in connection with a * tertiary course at premises that are used to provide accommodation to students undertaking tertiary courses. thing means anything that can be supplied or imported. third party adjustment note means a document that complies with the requirements of section 134 ‑ 20 and (if applicable) section 54 ‑ 50. total Subdivision 66 ‑ B credit amount has the meaning given by subsection 66 ‑ 65(1). total Subdivision 66 ‑ B GST amount has the meaning given by subsection 66 ‑ 65(2). tradex order has the meaning given by subsection 141 ‑ 10(2). tradex scheme goods has the meaning given by subsection 141 ‑ 10(1). transportation document includes the following: (a) a consignment note; (b) a house bill of lading; (c) an ocean bill of lading; (d) a house air waybill; (e) a master air waybill; (f) a sea waybill; (g) a straight line air waybill; (h) a sub ‑ master air waybill; (i) other similar documents. TSA contributing member of a * consolidated group or a * MEC group has the meaning given by paragraph 721 ‑ 25(1)(a) of the * ITAA 1997. turnover threshold has the meaning given by subsection 188 ‑ 10(3). unit trust has the meaning given by subsection 202A(1) of the * ITAA 1936. untaxable Commonwealth entity has the meaning given by section 177 ‑ 1. valid meal entertainment register means a valid meal entertainment register within the meaning of section 37CA of the Fringe Benefits Tax Assessment Act 1986 . valuable metal means: (a) gold, silver or platinum; or (b) any other substance specified for the purposes of paragraph (d) of the definition of precious metal in this section. valuable metal threshold has the meaning given by section 86 ‑ 10. value : (a) value of a * taxable importation has the meaning given by sections 13 ‑ 20, 13 ‑ 25, 117 ‑ 5 and 117 ‑ 10; and (b) value of a * taxable supply has the meaning given by sections 9 ‑ 75, 9 ‑ 80, 72 ‑ 10, 72 ‑ 70, 78 ‑ 5, 78 ‑ 60, 78 ‑ 95, 79 ‑ 40, 79 ‑ 85, 87 ‑ 10, 90 ‑ 10, 96 ‑ 10 and 108 ‑ 5; (d) value of a supply includes the meaning given by section 188 ‑ 35. Note: Section 188 ‑ 30 contains a means of working out, for the purposes of Division 188, the value of a supply that is not a taxable supply, and section 188 ‑ 32 contains a means of working out, for those purposes, the value of gambling supplies. varied instalment amount has the meaning given by subsection 162 ‑ 140(1) and paragraph 162 ‑ 140(5)(a). voucher has the meaning given by subsection 100 ‑ 25(1). wine has the meaning given by Subdivision 31 ‑ A of the * Wine Tax Act. wine tax has the meaning given by section 33 ‑ 1 of the * Wine Tax Act. Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999 . wine tax law has the meaning given in section 33 ‑ 1 of the * Wine Tax Act. withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. withholding payment has the meaning given by subsection 995 ‑ 1(1) of the * ITAA 1997. you : if a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited. Note: The expression you is not used in provisions that apply only to entities that are not individuals.

Amendment history: Amended by No 176 of 1999, Sch 1 item 133 | Sch 1 item 134 | Sch 1 item 135 | Sch 1 item 136 | Sch 1 item 137 | Sch 1 item 138 | Sch 1 item 139 | Sch 1 item 140 | Sch 1 item 141 | Sch 1 item 142 | Sch 1 item 143 | Sch 1 item 144 | Sch 1 item 145 | Sch 1 item 146 | Sch 1 item 147 | Sch 1 item 148 | Sch 1 item 149 | Sch 1 item 150 | Sch 1 item 151 | Sch 1 item 152 | Sch 1 item 153 | Sch 1 item 154 | Sch 1 item 155 | Sch 1 item 156 | Sch 1 item 157 | Sch 1 item 158 | Sch 1 item 159 | Sch 1 item 160 | Sch 1 item 161 | Sch 1 item 162 | Sch 1 item 163 | Sch 1 item 164 | Sch 1 item 165 | Sch 1 item 166 | Sch 1 item 192 | Sch 1 item 197 | Sch 1 item 198 | Sch 1 item 199 | Sch 1 item 200 | Sch 1 item 201 | Sch 1 item 202 | Sch 1 item 249 | Sch 1 item 251 | Sch 1 item 253 | Sch 1 item 254 | Sch 2 item 1 | Sch 3 item 54 | Sch 3 item 55 | Sch 3 item 56 | Sch 3 item 57 | Sch 3 item 58 | Sch 3 item 59 | Sch 3 item 60 | Sch 3 item 61 | Sch 3 item 62 | Sch 3 item 64 | Sch 3 item 67 | Sch 3 item 69 | Sch 3 item 70 | Sch 7 item 14 | Sch 7 item 15 | Sch 7 item 16 | Sch 8 item 3 | Sch 8 item 5 | Sch 8 item 16 | Sch 8 item 20, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 177 of 1999, Sch 6 item 119 | Sch 6 item 120 | Sch 6 item 121 | Sch 6 item 122 | Sch 6 item 123 | Sch 6 item 124 | Sch 6 item 125 | Sch 6 item 126 | Sch 6 item 127 | Sch 6 item 128 | Sch 6 item 129 | Sch 6 item 130 | Sch 6 item 131 | Sch 6 item 132 | Sch 6 item 133 | Sch 6 item 134 | Sch 6 item 135 | Sch 6 item 136 | Sch 6 item 137 | Sch 6 item 138 | Sch 6 item 139 | Sch 6 item 140 | Sch 6 item 141 | Sch 6 item 142 | Sch 6 item 143 | Sch 6 item 144 | Sch 6 item 145 | Sch 6 item 146 | Sch 6 item 147 | Sch 6 item 148 | Sch 6 item 149 | Sch 6 item 150 | Sch 6 item 151 | Sch 6 item 152 | Sch 6 item 153 | Sch 6 item 154 | Sch 6 item 155 | Sch 6 item 156 | Sch 6 item 157 | Sch 6 item 158 | Sch 6 item 159 | Sch 6 item 160 | Sch 6 item 161 | Sch 6 item 162 | Sch 6 item 6 | Sch 6 item 10 | Sch 6 item 1 | Sch 6 item 5 | Sch 6 item 14 | Sch 6 item 19 | Sch 6 item 22 | Sch 6 item 24 | Sch 6 item 29 | Sch 6 item 33 | Sch 6 item 7 | Sch 6 item 8 | Sch 6 item 9 | Sch 6 item 12 | Sch 6 item 13, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 178 of 1999, Sch 1 item 65 | Sch 1 item 66 | Sch 1 item 67 | Sch 1 item 68 | Sch 1 item 69, effective Sch 1 (items 50–69): 22 Dec 1999 (s 2(1)) | Amended by No 179 of 1999, Sch 18 item 6 | Sch 18 item 17 | Sch 18 item 21, effective 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)) | Amended by No 52 of 2000, Sch 2 item 2 | Sch 2 item 3 | Sch 2 item 4, effective 30 May 2000 | Amended by No 92 of 2000, Sch 1 item 7A | Sch 1 item 8 | Sch 1 item 8A | Sch 1 item 8B | Sch 1 item 8C | Sch 1 item 8D | Sch 1 item 8E | Sch 1 item 8F | Sch 1 item 9 | Sch 2 item 7 | Sch 2 item 8 | Sch 5 item 8 | Sch 5 item 9 | Sch 5 item 10 | Sch 5 item 10A | Sch 5 item 10B | Sch 5 item 11 | Sch 7 item 21 | Sch 7 item 22 | Sch 7 item 23 | Sch 7 item 24 | Sch 7 item 25 | Sch 9 item 9 | Sch 9 item 10 | Sch 9 item 11 | Sch 11 item 12A | Sch 11 item 12B | Sch 11 item 13, effective 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)) | Amended by No 156 of 2000, Sch 1 item 14 | Sch 1 item 15 | Sch 1 item 15A | Sch 1 item 16 | Sch 2 item 12 | Sch 3 item 28 | Sch 3 item 29 | Sch 3 item 30 | Sch 3 item 31 | Sch 3 item 32 | Sch 3 item 33 | Sch 4 item 18 | Sch 4 item 19 | Sch 6 item 33 | Sch 6 item 34 | Sch 6 item 35 | Sch 6 item 36 | Sch 6 item 37 | Sch 6 item 38 | Sch 6 item 39 | Sch 6 item 40 | Sch 7 item 5 | Sch 7 item 6 | Sch 7 item 7 | Sch 7 item 155, effective 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)) | Amended by No 156 of 2000, Sch 1 item 14 | Sch 1 item 15 | Sch 1 item 15A | Sch 1 item 16 | Sch 2 item 12 | Sch 3 item 28 | Sch 3 item 29 | Sch 3 item 30 | Sch 3 item 31 | Sch 3 item 32 | Sch 3 item 33 | Sch 4 item 18 | Sch 4 item 19 | Sch 6 item 33 | Sch 6 item 34 | Sch 6 item 35 | Sch 6 item 36 | Sch 6 item 37 | Sch 6 item 38 | Sch 6 item 39 | Sch 6 item 40 | Sch 7 item 5 | Sch 7 item 6 | Sch 7 item 7 | Sch 7 item 155, effective 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)) | Amended by No 55 of 2001, Sch 3 item 31 | Sch 3 item 32 | Sch 3 item 33 | Sch 3 item 34, effective s 4–14 and Sch 3 (items 31–34): 15 July 2001 (s 2(1), (3)) | Amended by No 73 of 2001, Sch 5 item 20 | Sch 5 item 33 | Sch 5 item 34 | Sch 5 item 35 | Sch 5 item 36 | Sch 5 item 37 | Sch 5 item 38 | Sch 5 item 39 | Sch 5 item 40 | Sch 5 item 41 | Sch 5 item 42 | Sch 5 item 43 | Sch 5 item 44 | Sch 5 item 45 | Sch 5 item 46 | Sch 5 item 47 | Sch 5 item 48 | Sch 5 item 49 | Sch 5 item 50 | Sch 5 item 51 | Sch 5 item 52 | Sch 5 item 53 | Sch 5 item 54 | Sch 5 item 55, effective Schedule 1 (items 69–78): 23 May 2001 Schedule 2 (items 48–52): 1 Jan 2001 Schedule 3 (items 34–36): 1 Apr 2001 Remainder: Royal Assent | Amended by No 77 of 2001, Sch 2 item 13 | Sch 2 item 14 | Sch 2 item 370, effective Sch 2 (items 10–14, 488(1)): 30 June 2001 (s 2(1)) | Amended by No 168 of 2001, Sch 1 item 5, effective Schedule 2: 1 July 2000 Remainder: Royal Assent | Amended by No 169 of 2001, Sch 5 item 12 | Sch 5 item 13, effective s 4 and Sch 5 (items 9A–14): 1 Oct 2001 (s 2(1), (4A)) | Amended by No 97 of 2002, Sch 1 item 5 | Sch 1 item 14 | Sch 1 item 15 | Sch 1 item 16, effective Schedule 1 (items 1–6, 9–11, 14–16, 19): Royal Assent | Amended by No 67 of 2003, Sch 11 item 20 | Sch 11 item 21 | Sch 11 item 22 | Sch 11 item 23 | Sch 11 item 24 | Sch 11 item 25 | Sch 11 item 26 | Sch 11 item 27 | Sch 11 item 28 | Sch 11 item 29 | Sch 11 item 30 | Sch 11 item 31 | Sch 11 item 32 | Sch 11 item 33 | Sch 11 item 34 | Sch 11 item 35 | Sch 11 item 36 | Sch 11 item 37 | Sch 11 item 38 | Sch 11 item 39 | Sch 11 item 40 | Sch 11 item 41, effective Schedule 11 (items 1–41, 43): Royal Assent | Amended by No 101 of 2003, Sch 6 item 9 | Sch 6 item 2, effective Sch 6 (item 2): 1 July 2000 (s 2(1) item 9) | Amended by No 20 of 2004, effective Schedule 6: 1 July 2000 Remainder: Royal Assent | Amended by No 95 of 2004, effective Schedule 10 (items 4–17, 42, 44(1), (2)): 1 July 2005 | Amended by No 101 of 2004, effective Schedule 6: Royal Assent | Amended by No 134 of 2004, effective Schedule 3 (items 1–4): 13 Dec 2004 (s 2(1) item 4) Remainder: Royal Assent | Amended by No 143 of 2004, effective 14 Dec 2004 | Amended by No 10 of 2005, Sch 1 item 4 | Sch 1 item 5, effective Schedule 1 (items 3–5): 1 July 2005 | Amended by No 41 of 2005, Sch 10 item 11 | Sch 10 item 13 | Sch 10 item 14 | Sch 10 item 213, effective Schedule 10 (items 1–14): Royal Assent | Amended by No 78 of 2005, Sch 6 item 22 | Sch 6 item 23 | Sch 6 item 24 | Sch 6 item 25 | Sch 6 item 26 | Sch 6 item 26A | Sch 6 item 27 | Sch 6 item 27A, effective 29 June 2005 | Amended by No 32 of 2006, Sch 4 item 15 | Sch 4 item 16 | Sch 4 item 17 | Sch 4 item 18 | Sch 4 item 19, effective 6 Apr 2006 | Amended by No 58 of 2006, Sch 7 item 13 | Sch 7 item 14 | Sch 7 item 15, effective Schedule 7 (items 2–15, 220–226): Royal Assent | Amended by No 73 of 2006, Sch 5 item 9 | Sch 5 item 10 | Sch 5 item 16 | Sch 5 item 23 | Sch 5 item 24 | Sch 5 item 137, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 80 of 2006, Sch 12 item 15 | Sch 15 item 8 | Sch 15 item 9, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 101 of 2006, Sch 2 item 778 | Sch 2 item 1019, effective Schedule 2 (items 13, 1017, 1019) and Schedule 6 (items 1, 6–11): Royal Assent | Amended by No 32 of 2007, Sch 2 item 2A | Sch 2 item 3, effective Schedule 2 (item 2A): Royal Assent Schedule 2 (item 3): 1 Apr 2007 ( see s. 2(1)) | Amended by No 56 of 2007, Sch 3 item 10, effective 12 Apr 2007 | Amended by No 80 of 2007, Sch 2 item 53 | Sch 2 item 54 | Sch 2 item 55 | Sch 2 item 56 | Sch 2 item 57 | Sch 2 item 58 | Sch 2 item 59 | Sch 2 item 60 | Sch 2 item 64 | Sch 2 item 65, effective 21 June 2007 | Amended by No 112 of 2007, Sch 1 item 16 | Sch 1 item 17, effective 28 June 2007 | Amended by No 143 of 2007, Sch 1 item 7 | Sch 7 item 3 | Sch 7 item 4 | Sch 7 item 5 | Sch 7 item 6, effective Schedule 1 (items 6, 7, 222, 225, 226): Royal Assent Schedule 7 (items 2–6): 1 July 2006 | Amended by No 14 of 2008 | Amended by No 114 of 2008 | Amended by No 118 of 2008 | Amended by No 145 of 2008, Sch 1 item 12, effective Schedule 1 (items 1–13): Royal Assent | Amended by No 133 of 2009, Sch 1 item 7, effective Schedule 1 (items 6, 7, 86, 87): 14 Dec 2009 | Amended by No 20 of 2010, Sch 1 item 12 | Sch 1 item 13 | Sch 1 item 14, effective 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 | Amended by No 21 of 2010, Sch 1 item 21 | Sch 1 item 22 | Sch 1 item 23, effective 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) | Amended by No 56 of 2010, Sch 6 item 15 | Sch 6 item 117, effective Schedule 6 (items 15, 117): Royal Assent | Amended by No 74 of 2010, Sch 1 item 36 | Sch 1 item 37 | Sch 1 item 38 | Sch 1 item 39 | Sch 1 item 40 | Sch 3 item 4, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010 | Amended by No 91 of 2010, Sch 1 item 12 | Sch 1 item 13 | Sch 1 item 14, effective 29 June 2010 | Amended by No 41 of 2011, Sch 4 item 5 | Sch 4 item 6 | Sch 4 item 7 | Sch 4 item 8 | Sch 4 item 9 | Sch 4 item 10 | Sch 4 item 13 | Sch 4 item 14 | Sch 5 item 2 | Sch 5 item 3, effective Schedule 4 (items 1–10, 16) and Schedule 5 (items 1–3): Royal Assent | Amended by No 51 of 2011, Sch 1 item 3, effective Schedule 1: 1 July 2011 | Amended by No 132 of 2011, Sch 2 item 2, effective Schedule 2 (items 1, 2): 10 May 2012 ( see Gazette 2012, No. GN18) | Amended by No 12 of 2012, Sch 3 item 5 | Sch 4 item 10 | Sch 6 item 71 | Sch 6 item 72 | Sch 6 item 73 | Sch 6 item 103 | Sch 6 item 104 | Sch 6 item 184, effective Schedule 3: 1 July 2012 Schedule 4 and Schedule 6 (items 68–73, 184): Royal Assent Schedule 6 (items 97–105): 22 Mar 2012 | Amended by No 39 of 2012, Sch 1 item 3 | Sch 1 item 4 | Sch 1 item 5 | Sch 1 item 129 | Sch 2 item 2 | Sch 3 item 7 | Sch 4 item 9 | Sch 4 item 10 | Sch 4 item 11 | Sch 4 item 12 | Sch 4 item 13, effective 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) | Amended by No 75 of 2012, Sch 2 item 13, effective Sch 1 and 2: 27 June 2012 (s 2(1) item 2) | Amended by No 169 of 2012, Sch 2 item 126 | Sch 2 item 127 | Sch 2 item 128 | Sch 2 item 129 | Sch 2 item 130, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3) | Amended by No 76 of 2013, Sch 4 item 4 | Sch 4 item 5, effective 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) | Amended by No 84 of 2013, Sch 8 item 18, effective Sch 8 (items 17–19): 28 June 2013 (s 2(1) item 4) | Amended by No 96 of 2013, Sch 1 item 5, effective Sch 1 (item 5): 1 Jan 2014 (s 2(1) item 2) | Amended by No 124 of 2013, Sch 9 item 3, effective Sch 9: 29 June 2013 (s 2(1) item 10) | Amended by No 34 of 2014, Sch 2 item 11 | Sch 2 item 12, effective Sch 2 (items 1–12, 16): 30 May 2014 (s 2(1) item 3) | Amended by No 83 of 2014, Sch 1 item 7 | Sch 1 item 8 | Sch 1 item 9, effective 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) | Amended by No 2 of 2015, Sch 4 item 25 | Sch 4 item 26 | Sch 4 item 27 | Sch 4 item 28 | Sch 4 item 29 | Sch 4 item 30 | Sch 4 item 1936 | Sch 4 item 36 | Sch 4 item 37 | Sch 4 item 45 | Sch 4 item 47 | Sch 4 item 64, effective 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) | Amended by No 36 of 2015, Sch 5 item 3, effective Sch 5 (items 2, 3, 74–77) and Sch 7: 14 Apr 2015 (s 2) | Amended by No 126 of 2015, Sch 1 item 23, effective Sch 1 (items 20–23): 5 Mar 2015 (s 2(1) item 2) | Amended by No 52 of 2016, Sch 1 item 33 | Sch 1 item 34 | Sch 1 item 35 | Sch 1 item 36 | Sch 2 item 14 | Sch 2 item 15 | Sch 2 item 16 | Sch 2 item 17 | Sch 2 item 24, effective 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) | Amended by No 15 of 2017, Sch 4 item 10 | Sch 4 item 11 | Sch 4 item 12 | Sch 4 item 13 | Sch 4 item 14 | Sch 4 item 15 | Sch 4 item 16 | Sch 4 item 17 | Sch 4 item 18, effective Sch 4 (items 9–18): 1 Apr 2017 (s 2(1) item 8) | Amended by No 76 of 2017, Sch 1 item 9 | Sch 1 item 10 | Sch 1 item 11 | Sch 1 item 12, effective 27 June 2017 (s 2(1) item 1) | Amended by No 77 of 2017, Sch 1 item 54 | Sch 1 item 55 | Sch 1 item 56 | Sch 1 item 57 | Sch 1 item 58 | Sch 1 item 59 | Sch 1 item 60, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1) | Amended by No 118 of 2017, Sch 1 item 27 | Sch 1 item 28 | Sch 1 item 29, effective Sch 1: 1 July 2017 (s 2(1) item 2) | Amended by No 8 of 2019, Sch 8 item 20, effective Sch 8 (item 20): 1 Apr 2019 (s 2(1) item 11) | Amended by No 59 of 2019, Sch 2 item 1 | Sch 2 item 2, effective Sch 2 (items 1, 2): 30 Aug 2019 (s 2(1) item 2) | Amended by No 116 of 2019, Sch 1 item 72, effective Sch 1 (item 72) and Sch 4: 1 Jan 2020 (s 2(1) item 2) | Amended by No 69 of 2020, Sch 1 item 96 | Sch 1 item 97 | Sch 1 item 98, effective Sch 1 (items 90–98, 1465–1467): awaiting commencement (s 2(1) items 2, 5) | Amended by No 127 of 2021, Sch 3 item 45, effective Sch 3 (items 44, 45): 1 Jan 2022 (s 2(1) item 5) | Amended by No 29 of 2023, Sch 2 item 1 | Sch 2 item 2 | Sch 2 item 3 | Sch 2 item 4 | Sch 2 item 10, effective Sch 2 (items 1–3, 15): 1 July 2023 (s 2(1) item 2) | Amended by No 69 of 2023, Sch 21 item 109 | Sch 21 item 110, effective sch 4 (items 105-110, 114-116): 1 Oct 2023 (s 2(1) item 6) | Amended by No 8 of 2025, Sch 2 item 2, effective sch 2 (items 1, 2): 15 Feb 2025 (s 2(1) item 7) | Amended by No 45 of 2025, Sch 3 item 72 | Sch 3 item 73 | Sch 3 item 75 | Sch 3 item 76 | Sch 3 item 77 | Sch 3 item 78 | Sch 3 item 79, effective sch 3 (items 54 ‑ 79): 1 Nov 2025 (s 2(1) item 6)

s 1 — Food that is not GST ‑ free

* Food specified in the third column of the table is not GST ‑ free. Food that is not GST ‑ free Item Category Food 1 Prepared food quiches 2 sandwiches (using any type of bread or roll) 3 pizzas, pizza subs, pizza pockets and similar * food 4 * food marketed as a prepared meal, but not including soup 5 platters etc. of cheese, cold cuts, fruit or vegetables and other arrangements of * food 6 hamburgers, chicken burgers and similar * food 7 hot dogs 8 Confectionery confectionery, * food marketed as confectionery, food marketed as ingredients for confectionery or food consisting principally of confectionery 9 popcorn 10 confectionery novelties 11 * food known as muesli bars or health food bars, and similar foodstuffs 12 crystallised fruit, glace fruit and drained fruit 13 crystallised ginger and preserved ginger 14 edible cake decorations 15 Savoury snacks potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips 16 seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way 17 caviar and similar fish roe 18 * food similar to that covered by item 15 or 16, whether or not it consists wholly or partly of any vegetable, herb, fruit, meat, seafood or dairy product or extract and whether or not it is artificially flavoured 19 * food consisting principally of food covered by items 15 to 18 20 Bakery products cakes, slices, cheesecakes, pancakes, waffles, crepes, muffins and puddings 21 pavlova and meringues 22 pies (meat, vegetable or fruit), pasties and sausage rolls 23 tarts and pastries 24 doughnuts and croissants 25 pastizzi, calzoni and brioche 26 scones and scrolls 27 bread (including buns) with a sweet filling or coating 28 Ice ‑ cream food ice ‑ cream, ice ‑ cream cakes, ice ‑ creams and ice ‑ cream substitutes 29 frozen confectionery, frozen yoghurt and frozen fruit products (but not frozen whole fruit) 30 flavoured iceblocks (whether or not marketed in a frozen state) 31 any * food similar to food listed in items 28 to 30 32 Biscuit goods * food that is, or consists principally of, biscuits, cookies, crackers, pretzels, cones or wafers

s 2 — Prepared food, bakery products and biscuit goods

For the purpose of determining whether particular * food is covered by any of the items in the table relating to the category of prepared food, bakery products or biscuit goods, it does not matter whether it is supplied hot or cold, or requires cooking, heating, thawing or chilling prior to consumption.

s 3 — Prepared meals

Item 4 in the table only applies to * food that requires refrigeration or freezing for its storage.

s 4 — Candied peel

None of the items in the table relating to the category of confectionery include candied peel.

s 5 — Goods that are not biscuit goods

None of the items in the table relating to the category of biscuit goods include: (a) breakfast * food consisting principally of compressed, rolled or flattened cereal; or (b) rusks for infants or invalids, or goods consisting principally of those rusks.