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

s 1-1 — Short title

This Act may be cited as the A New Tax System (Goods and Services Tax) Act 1999 .

s 1-2 — Commencement

(1) This Act commences on 1 July 2000.

Amendment history: Amended by No 154 of 1999, Sch 1 item 1, effective 11 Nov 1999

s 1-3 — Commonwealth ‑ State financial relations

The Parliament acknowledges that the Commonwealth: (a) will introduce legislation to provide that the revenue from the GST will be granted to the States, the Australian Capital Territory and the Northern Territory; and (b) will maintain the rate and base of the GST in accordance with the Agreement on Principles for the Reform of Commonwealth ‑ State Financial Relations endorsed at the Special Premiers’ Conference in Canberra on 13 November 1998.

s 1-4 — States and Territories are bound by the GST law

The * GST law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.

Amendment history: Inserted by No 176 of 1999, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b))

s 2-1 — What this Act is about

This Act is about the GST. It begins (in Chapter 2) with the basic rules about the GST, and then sets out in Chapter 3 the exemptions from the GST and in Chapter 4 the special rules that can apply in particular cases. It concludes with definitions and other interpretative material. Note: The GST is imposed by 6 Acts, the most important of which are: (a) the A New Tax System (Goods and Services Tax Imposition—General) Act 1999 ; and (b) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 ; and (c) the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 .

Amendment history: Amended by No 10 of 2005, Sch 1 item 3, effective Schedule 1 (items 3–5): 1 July 2005

s 2-5 — The basic rules (Chapter 2)

Chapter 2 has the basic rules for the GST, including:  when and how the GST arises, and who is liable to pay it;  when and how input tax credits arise, and who is entitled to them;  how to work out payments and refunds of GST;  when and how the payments and refunds are to be made.

s 2-10 — The exemptions (Chapter 3)

Chapter 3 sets out the supplies and importations that are GST ‑ free or input taxed.

s 2-15 — The special rules (Chapter 4)

Chapter 4 has special rules which, in particular cases, have the effect of modifying the basic rules in Chapter 2. Note: There is a checklist of special rules at the end of Chapter 2 (in Part 2 ‑ 8).

s 2-20 — Miscellaneous (Chapter 5)

Chapter 5 deals with miscellaneous matters.

s 2-25 — Interpretative provisions (Chapter 6)

Chapter 6 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.

s 2-30 — Administration, collection and recovery provisions in the Taxation Administration Act 1953

Schedule 1 to the Taxation Administration Act 1953 contains provisions relating to the administration of the GST, and to collection and recovery of amounts of GST.

Amendment history: Amended by No 73 of 2006, Sch 5 item 65 | Sch 5 item 66, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 74 of 2010, Sch 2 item 1, 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 39 of 2012, Sch 1 item 31, 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)

s 3-1 — When defined terms are identified

(1) Many of the terms used in the law relating to the GST are defined. (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “ * enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 195 ‑ 1.

s 3-5 — When terms are not identified

(1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked. (2) Terms are not asterisked in the non ‑ operative material contained in this Act. Note: The non ‑ operative material is described in Division 4. (3) The following basic terms used throughout the Act are not identified with an asterisk. Common definitions that are not asterisked Item This term: 1 acquisition 2 amount 3 Commissioner 4 entity 5 goods 6 GST 7 import 8 indirect tax zone 9 individual 10 input tax credit 11 supply 12 tax period 13 thing 14 you

Amendment history: Amended by No 176 of 1999, Sch 1 item 2, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 2 of 2015, Sch 4 item 24 | Sch 4 item 38 | Sch 4 item 50, 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)

s 3-10 — Identifying the defined term in a definition

Within a definition, the defined term is identified by bold italics .

s 4-1 — Non ‑ operative material

In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them. This other material falls into 2 main categories.

s 4-5 — Explanatory sections

One category is the explanatory section in many Divisions. Under the section heading “What this Division is about”, a short explanation of the Division appears in boxed text. Explanatory sections form part of this Act but are not operative provisions. In interpreting an operative provision, explanatory sections may only be considered for limited purposes. They are set out in section 182 ‑ 10.

s 4-10 — Other material

The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions (except for formulas), but are not kept separate from them.

s 5-1 — What this Chapter is about

This Chapter sets out the basic rules for the GST. In particular, these rules will tell you: • where liability for GST arises; • where entitlements to input tax credits arise; • how the amounts of GST and input tax credits are combined to work out the amount payable by you or to you; • when and how that amount is to be paid.

s 5-5 — The structure of this Chapter

The diagram on the next page shows how the basic rules in this Chapter relate to each other. It also shows their relationship with: • the exemptions (Chapter 3)—these provisions exempt from the GST what would otherwise be taxable; and • the special rules (Chapter 4)—these provisions modify the basic rules in particular situations, often in quite limited ways.

s 7-1 — GST and input tax credits

(1) GST is payable on * taxable supplies and * taxable importations. (2) Entitlements to input tax credits arise on * creditable acquisitions and * creditable importations. For taxable supplies and creditable acquisitions, see Part 2 ‑ 2. For taxable importations and creditable importations, see Part 2 ‑ 3.

s 7-5 — Net amounts

Amounts of GST and amounts of input tax credits are set off against each other to produce a * net amount for a tax period (which may be altered to take account of * adjustments). For net amounts (including adjustments to net amounts), see Part 2 ‑ 4.

s 7-10 — Tax periods

Every entity that is * registered, or * required to be registered, has tax periods applying to it. For registration, see Part 2 ‑ 5. For tax periods, see Part 2 ‑ 6.

s 7-15 — Payments and refunds

The amount * assessed as being the * net amount for a tax period is the amount that the entity must pay to the Commonwealth, or the Commonwealth must refund to the entity, in respect of the period. For payments and refunds (and GST returns), see Part 2 ‑ 7. Note 1: For assessment of net amounts, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 . Note 2: Refunds may be set off against your other liabilities (if any) under laws administered by the Commissioner.

Amendment history: Amended by No 39 of 2012, Sch 1 item 32 | Sch 1 item 33 | Sch 1 item 34, 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)

s 9-1 — What this Division is about

GST is payable on taxable supplies. This Division defines taxable supplies, states who is liable for the GST, and describes how to work out the GST on supplies.

s 9-5 — Taxable supplies

You make a taxable supply if: (a) you make the supply for * consideration; and (b) the supply is made in the course or furtherance of an * enterprise that you * carry on; and (c) the supply is * connected with the indirect tax zone; and (d) you are * registered, or * required to be registered. However, the supply is not a * taxable supply to the extent that it is * GST ‑ free or * input taxed.

Amendment history: Amended by No 2 of 2015, Sch 4 item 31, 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)

s 9-10 — Meaning of supply

(1) A supply is any form of supply whatsoever. (2) Without limiting subsection (1), supply includes any of these: (a) a supply of goods; (b) a supply of services; (c) a provision of advice or information; (d) a grant, assignment or surrender of * real property; (e) a creation, grant, transfer, assignment or surrender of any right; (f) a * financial supply; (g) an entry into, or release from, an obligation: (i) to do anything; or (ii) to refrain from an act; or (iii) to tolerate an act or situation; (h) any combination of any 2 or more of the matters referred to in paragraphs (a) to (g). (3) It does not matter whether it is lawful to do, to refrain from doing or to tolerate the act or situation constituting the supply. (3A) For the avoidance of doubt, the delivery of: (a) livestock for slaughtering or processing into * food; or (b) game for processing into * food; under an arrangement under which the entity making the delivery only relinquishes title after food has been produced, is the supply of the livestock or game (regardless of when the entity relinquishes title). The supply does not take place on or after the subsequent relinquishment of title. (4) However, supply does not include: (a) a supply of * money unless the money is provided as * consideration for a supply that is a supply of money or * digital currency; or (b) a supply of digital currency unless the digital currency is provided as consideration for a supply that is a supply of digital currency or money.

Amendment history: Amended by No 176 of 1999, Sch 1 item 3 | Sch 1 item 4, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 92 of 2000, Sch 11 item 3, 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 118 of 2017, Sch 1 item 1, effective Sch 1: 1 July 2017 (s 2(1) item 2)

s 9-15 — Consideration

(1) Consideration includes: (a) any payment, or any act or forbearance, in connection with a supply of anything; and (b) any payment, or any act or forbearance, in response to or for the inducement of a supply of anything. (2) It does not matter whether the payment, act or forbearance was voluntary, or whether it was by the * recipient of the supply. (2A) It does not matter: (a) whether the payment, act or forbearance was in compliance with an order of a court, or of a tribunal or other body that has the power to make orders; or (b) whether the payment, act or forbearance was in compliance with a settlement relating to proceedings before a court, or before a tribunal or other body that has the power to make orders. (2B) For the avoidance of doubt, the fact that the supplier is an entity of which the * recipient of the supply is a member, or that the supplier is an entity that only makes supplies to its members, does not prevent the payment, act or forbearance from being consideration.

Amendment history: Amended by No 176 of 1999, Sch 1 item 5, 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 1 | Sch 6 item 2 | Sch 6 item 78 | Sch 6 item 100, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 11 item 3A, 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 75 of 2012, Sch 2 item 1 | Sch 2 item 2 | Sch 2 item 9 | Sch 2 item 3 | Sch 2 item 8 | Sch 2 item 10 | Sch 2 item 11 | Sch 2 item 12 | Sch 2 item 13, effective Sch 1 and 2: 27 June 2012 (s 2(1) item 2)

s 9-17 — Certain payments and other things not consideration

(1) If a right or option to acquire a thing is granted, then: (a) the consideration for the supply of the thing on the exercise of the right or option is limited to any additional consideration provided either for the supply or in connection with the exercise of the right or option; or (b) if there is no such additional consideration—there is no consideration for the supply. (2) Making a gift to a non ‑ profit body is not the provision of consideration . (3) A payment is not the provision of consideration if: (a) the payment is made by a * government related entity to another government related entity for making a supply; and (b) the payment is: (i) covered by an appropriation under an * Australian law; or (ii) made under the National Health Reform Agreement agreed to by the Council of Australian Governments on 2 August 2011, as amended from time to time; or (iii) made under another agreement entered into to implement the National Health Reform Agreement; and (c) the payment is calculated on the basis that the sum of: (i) the payment (including the amounts of any other such payments) relating to the supply; and (ii) anything (including any payment for any act or forbearance) that the other government related entity receives from another entity in connection with, or in response to, or for the inducement of, the supply, or for any other related supply; does not exceed the supplier’s anticipated or actual costs of making those supplies. (4) A payment is not the provision of consideration if the payment is made by a * government related entity to another government related entity and the payment is of a kind specified in regulations made for the purposes of this subsection. (5) This section applies despite section 9 ‑ 15.

Amendment history: Inserted by No 75 of 2012, Sch 2 item 3 | Sch 2 item 5 | Sch 2 item 7 | Sch 2 item 8 | Sch 2 item 11 | Sch 2 item 12, effective Sch 1 and 2: 27 June 2012 (s 2(1) item 2)

s 9-20 — Enterprises

(1) An enterprise is an activity, or series of activities, done: (a) in the form of a * business; or (b) in the form of an adventure or concern in the nature of trade; or (c) on a regular or continuous basis, in the form of a lease, licence or other grant of an interest in property; or (d) by the trustee of a fund that is covered by, or by an authority or institution that is covered by, Subdivision 30 ‑ B of the * ITAA 1997 and to which deductible gifts can be made; or (da) by a trustee of a * complying superannuation fund or, if there is no trustee of the fund, by a person who manages the fund; or (e) by a charity; or (g) by the Commonwealth, a State or a Territory, or by a body corporate, or corporation sole, established for a public purpose by or under a law of the Commonwealth, a State or a Territory; or (h) by a trustee of a fund covered by item 2 of the table in section 30 ‑ 15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN. (2) However, enterprise does not include an activity, or series of activities, done: (a) by a person as an employee or in connection with earning * withholding payments covered by subsection (4) (unless the activity or series is done in supplying services as the holder of an office that the person has accepted in the course of or in connection with an activity or series of activities of a kind mentioned in subsection (1)); or Note: Acts done as mentioned in paragraph (a) will still form part of the activities of the enterprise to which the person provides work or services. (b) as a private recreational pursuit or hobby; or (c) by an individual (other than a trustee of a charitable fund, or of a fund covered by item 2 of the table in section 30 ‑ 15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN), or a * partnership (all or most of the members of which are individuals), without a reasonable expectation of profit or gain; or (d) as a member of a local governing body established by or under a * State law or * Territory law (except a local governing body to which paragraph 12 ‑ 45(1)(e) in Schedule 1 to the Taxation Administration Act 1953 applies). (3) For the avoidance of doubt, the fact that activities of an entity are limited to making supplies to members of the entity does not prevent those activities: (a) being in the form of a * business within the meaning of paragraph (1)(a); or (b) being in the form of an adventure or concern in the nature of trade within the meaning of paragraph (1)(b). (4) This subsection covers a * withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table. Withholding payments covered Item Provision Subject matter 1 Section 12 ‑ 35 Payment to employee 2 Section 12 ‑ 40 Payment to company director 3 Section 12 ‑ 45 Payment to office holder 4 Section 12 ‑ 60 Payment under labour hire arrangement, or specified by regulations

Amendment history: Amended by No 177 of 1999, Sch 6 item 3, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 178 of 1999, Sch 1 item 50 | Sch 1 item 51 | Sch 1 item 52 | Sch 3 item 21, effective Sch 1 (items 50–69): 22 Dec 1999 (s 2(1)) | Amended by No 92 of 2000, Sch 11 item 3B | Sch 11 item 3C | Sch 11 item 3D, 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 12 of 2012, Sch 6 item 68, 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 169 of 2012, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3)

s 9-25 — Supplies connected with the indirect tax zone

Supplies of goods wholly within the indirect tax zone (1) A supply of goods is connected with the indirect tax zone if the goods are delivered, or made available, in the indirect tax zone to the * recipient of the supply. Supplies of goods from the indirect tax zone (2) A supply of goods that involves the goods being removed from the indirect tax zone is connected with the indirect tax zone . Supplies of goods to the indirect tax zone (3) A supply of goods that involves the goods being brought to the indirect tax zone is connected with the indirect tax zone if the supplier imports the goods into the indirect tax zone. (3A) A supply of goods that is an * offshore supply of low value goods is connected with the indirect tax zone if it is connected with the indirect tax zone under Subdivision 84 ‑ C. Supplies of real property (4) A supply of * real property is connected with the indirect tax zone if the real property, or the land to which the real property relates, is in the indirect tax zone. Supplies of anything else (5) A supply of anything other than goods or * real property is connected with the indirect tax zone if: (a) the thing is done in the indirect tax zone; or (b) the supplier makes the supply through an * enterprise that the supplier * carries on in the indirect tax zone; or (c) all of the following apply: (i) neither paragraph (a) nor (b) applies in respect of the thing; (ii) the thing is a right or option to acquire another thing; (iii) the supply of the other thing would be connected with the indirect tax zone; or (d) the * recipient of the supply is an * Australian consumer. Example: A holiday package for a trip to Queensland that is supplied by a travel operator in Japan will be connected with the indirect tax zone under paragraph (5)(c). Note: A supply that is connected with the indirect tax zone under this subsection might be GST ‑ free if it is consumed outside the indirect tax zone: see section 38 ‑ 190. For more rules about supplies that are GST ‑ free, see Division 38. Supplies of goods involving installation or assembly services (6) If a supply of goods (other than a * luxury car) (the actual supply ) involves the goods being brought to the indirect tax zone and the installation or assembly of the goods in the indirect tax zone, then the actual supply is to be treated as if it were 2 separate supplies in the following way: (a) the part of the actual supply that involves the installation or assembly of the goods in the indirect tax zone is to be treated as if it were a separate supply of a thing done in the indirect tax zone; (b) the remainder of the actual supply is to be treated as if it were a separate supply of goods involving the goods being brought to the indirect tax zone but not involving the installation or assembly of the goods. Note 1: The paragraph (a) supply is connected with the indirect tax zone (see paragraph (5)(a)), unless item 1 or 2 of the table in section 9 ‑ 26 applies. Note 2: The paragraph (b) supply may be a taxable supply (see subsection (3)), or there may be a taxable importation of the goods: see Division 13. Note 3: For the price of the separate supplies, see subsection 9 ‑ 75(4). Meaning of Australian consumer (7) An entity is an Australian consumer of a supply made to the entity if: (a) the entity is an * Australian resident (other than an entity that is an Australian resident solely because the definition of Australia in the * ITAA 1997 includes the external Territories); and (b) the entity: (i) is not * registered; or (ii) if the entity is registered—the entity does not acquire the thing supplied solely or partly for the purpose of an * enterprise that the entity * carries on. Note: Suppliers must take reasonable steps to ascertain whether recipients are Australian consumers: see section 84 ‑ 100.

Amendment history: Amended by No 176 of 1999, Sch 1 item 6, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 77 of 2005, Sch 3 item 1 | Sch 3 item 2 | Sch 3 item 7 | Sch 3 item 16C | Sch 3 item 16D, effective 29 June 2005 | Amended by No 2 of 2015, Sch 4 item 27 | Sch 4 item 31, 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 52 of 2016, Sch 1 item 1 | Sch 1 item 2 | Sch 1 item 3 | Sch 1 item 84 | Sch 1 item 7 | Sch 1 item 8 | Sch 1 item 23 | Sch 1 item 24 | Sch 1 item 126 | Sch 1 item 33 | Sch 2 item 1 | Sch 2 item 2 | Sch 2 item 3 | Sch 2 item 4 | Sch 2 item 15, 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 77 of 2017, Sch 1 item 1 | Sch 1 item 4 | Sch 1 item 29 | Sch 1 item 84, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 9-26 — Supplies by non ‑ residents that are not connected with the indirect tax zone

(1) A supply is not connected with the indirect tax zone if: (a) the supplier is a * non ‑ resident; and (b) the supplier does not make the supply through an * enterprise that the supplier * carries on in the indirect tax zone; and (c) the supply is covered by an item in this table: Offshore supplies that are not connected with the indirect tax zone Item Topic These supplies are not connected with the indirect tax zone … 1 Inbound intangible supply a supply of anything other than goods or * real property if: (a) the thing is done in the indirect tax zone; and (b) the * recipient is an * Australian ‑ based business recipient of the supply. 2 Intangible supply between non ‑ residents a supply of anything other than goods or * real property if: (a) the thing is done in the indirect tax zone; and (b) the * recipient is a * non ‑ resident that acquires the thing supplied solely for the purpose of an * enterprise that the recipient * carries on outside the indirect tax zone. 3 Supply between non ‑ residents of leased goods a supply by way of transfer of ownership of leased goods if: (a) the * recipient is a * non ‑ resident that does not acquire the thing supplied solely or partly for the purpose of an * enterprise that the recipient * carries on in the indirect tax zone; and (b) the lessee: (i) made a * taxable importation of the goods before the supply was made; and (ii) continues to lease the goods on substantially similar terms and conditions after the supply is made. 4 Supply by way of continued lease of goods from item 3 a supply made by way of lease if: (a) the * recipient is the lessee referred to in paragraph (b) of item 3 of this table; and (b) the lease is the lease referred to in subparagraph (ii) of that paragraph. Note: This subsection does not apply to supplies made by a non ‑ resident through a resident agent if they have agreed it is not to apply: see section 57 ‑ 7. (2) An entity is an Australian ‑ based business recipient of a supply made to the entity if: (a) the entity is * registered; and (b) an * enterprise of the entity is * carried on in the indirect tax zone; and (c) the entity’s acquisition of the thing supplied is not solely of a private or domestic nature. Note: If a supply is not connected with the indirect tax zone, the Australian ‑ based business recipient may be subject to a reverse charge: see Subdivision 84 ‑ A. (3) This section applies despite sections 9 ‑ 25 (which is about when supplies are connected with the indirect tax zone) and 85 ‑ 5 (which is about telecommunication supplies).

Amendment history: Inserted by No 52 of 2016, Sch 2 item 2 | Sch 2 item 57 | Sch 2 item 13 | Sch 2 item 14, 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)

s 9-27 — When enterprises are carried on in the indirect tax zone

(1) An * enterprise of an entity is carried on in the indirect tax zone if: (a) the enterprise is * carried on by one or more individuals covered by subsection (3) who are in the indirect tax zone; and (b) any of the following applies: (i) the enterprise is carried on through a fixed place in the indirect tax zone; (ii) the enterprise has been carried on through one or more places in the indirect tax zone for more than 183 days in a 12 month period; (iii) the entity intends to carry on the enterprise through one or more places in the indirect tax zone for more than 183 days in a 12 month period. (2) It does not matter whether: (a) the entity has exclusive use of a place; or (b) the entity owns, leases or has any other claim or interest in relation to a place. (3) This subsection covers the following individuals: (a) if the entity is an individual—that individual; (b) an employee or * officer of the entity; (c) an individual who is, or is employed by, an agent of the entity that: (i) has, and habitually exercises, authority to conclude contracts on behalf of the entity; and (ii) is not a broker, general commission agent or other agent of independent status that is acting in the ordinary course of the agent’s business as such an agent.

Amendment history: Inserted by No 52 of 2016, Sch 2 item 15, 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)

s 9-30 — Supplies that are GST ‑ free or input taxed

GST ‑ free (1) A supply is GST ‑ free if: (a) it is GST ‑ free under Division 38 or under a provision of another Act; or (b) it is a supply of a right to receive a supply that would be GST ‑ free under paragraph (a). Input taxed (2) A supply is input taxed if: (a) it is input taxed under Division 40 or under a provision of another Act; or (b) it is a supply of a right to receive a supply that would be input taxed under paragraph (a). Note: If a supply is input taxed, there is no entitlement to an input tax credit for the things that are acquired or imported to make the supply (see sections 11 ‑ 15 and 15 ‑ 10). Supplies that would be both GST ‑ free and input taxed (3) To the extent that a supply would, apart from this subsection, be both * GST ‑ free and * input taxed: (a) the supply is GST ‑ free and not input taxed, unless the provision under which it is input taxed requires the supplier to have chosen for its supplies of that kind to be input taxed; or (b) the supply is input taxed and not GST ‑ free, if that provision requires the supplier to have so chosen. Note: Subdivisions 40 ‑ E (School tuckshops and canteens) and 40 ‑ F (Fund ‑ raising events conducted by charities etc.) require such a choice.) Supply of things used solely in connection with making supplies that are input taxed but not financial supplies (4) A supply is taken to be a supply that is * input taxed if it is a supply of anything (other than * new residential premises) that you have used solely in connection with your supplies that are input taxed but are not * financial supplies.

Amendment history: Amended by No 177 of 1999, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 1 item 1 | Sch 11 item 4, 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 169 of 2012, Sch 2 item 70, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3)

s 9-39 — Special rules relating to taxable supplies

Chapter 4 contains special rules relating to taxable supplies, as follows: Checklist of special rules Item For this case ... See: 1A Agents and insurance brokers Division 153 1 Associates Division 72 2 Cancelled lay ‑ by sales Division 102 3 Company amalgamations Division 90 3A Compulsory third party schemes Division 79 4 Deposits as security Division 99 5 Gambling Division 126 5A GST religious groups Division 49 6 Insurance Division 78 7 Offshore supplies Division 84 8 Payments of taxes, fees and charges Division 81 8AA Resident agents acting for non ‑ residents Division 57 8A Second ‑ hand goods Division 66 8B Settlement sharing arrangements Division 80 9 Supplies and acquisitions made on a progressive or periodic basis Division 156 9A Supplies in return for rights to develop land Division 82 10 Supplies in satisfaction of debts Division 105 11 Supplies partly connected with the indirect tax zone Division 96 12 Supply under arrangement covered by PAYG voluntary agreement Division 113 12A Tax ‑ related transactions Division 110 13 Telecommunication supplies Division 85 14 Vouchers Division 100

Amendment history: Amended by No 176 of 1999, Sch 1 item 7, 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 5 | Sch 6 item 6, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 178 of 1999, Sch 1 item 53, effective Sch 1 (items 50–69): 22 Dec 1999 (s 2(1)) | Amended by No 92 of 2000, Sch 1 item 1A | Sch 4 item 1, 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 97 of 2002, Sch 1 item 1 | Sch 1 item 9, effective Schedule 1 (items 1–6, 9–11, 14–16, 19): Royal Assent | Amended by No 67 of 2003, Sch 11 item 1 | Sch 11 item 2, effective Schedule 11 (items 1–41, 43): Royal Assent | Amended by No 74 of 2010, Sch 1 item 46 | Sch 1 item 47, 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 2 of 2015, Sch 4 item 1936, 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 52 of 2016, Sch 2 item 3A, 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 77 of 2017, Sch 1 item 2, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 9-40 — Liability for GST on taxable supplies

You must pay the GST payable on any * taxable supply that you make.

s 9-69 — Special rules relating to liability for GST on taxable supplies

Chapter 4 contains special rules relating to liability for GST on taxable supplies, as follows: Checklist of special rules Item For this case ... See: 1 Company amalgamations Division 90 2 GST groups Division 48 3 GST joint ventures Division 51 4 Offshore supplies Division 84 4A Non ‑ residents making supplies connected with the indirect tax zone Division 83 4B Representatives of incapacitated entities Division 58 5 Resident agents acting for non ‑ residents Division 57 6 Valuable metals Division 86

Amendment history: Amended by No 92 of 2000, Sch 3 item 1, 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 118 of 2009, Sch 1 item 1, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Amended by No 2 of 2015, Sch 4 item 1936, 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 76 of 2017, Sch 1 item 1, effective 27 June 2017 (s 2(1) item 1) | Amended by No 77 of 2017, Sch 1 item 3, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 9-70 — The amount of GST on taxable supplies

The amount of GST on a * taxable supply is 10% of the * value of the taxable supply.

s 9-75 — The value of taxable supplies

(1) The value of a * taxable supply is as follows: where: price is the sum of: (a) so far as the * consideration for the supply is consideration expressed as an amount of * money—the amount (without any discount for the amount of GST (if any) payable on the supply); and (b) so far as the consideration is not consideration expressed as an amount of money—the * GST inclusive market value of that consideration. Example: You make a taxable supply by selling a car for $22,000 in the course of carrying on an enterprise. The value of the supply is: The GST on the supply is therefore $2,000 (i.e. 10% of $20,000). (2) However, if the taxable supply is of a * luxury car, the value of the taxable supply is as follows: where: luxury car tax value has the meaning given by section 5 ‑ 20 of the A New Tax System (Luxury Car Tax) Act 1999 . (3) In working out under subsection (1) the value of a * taxable supply made in a * tax period, being a supply that is a * fringe benefit, the price is taken to be the sum of: (a) to the extent that, apart from this subsection, paragraph(a) of the definition of price in subsection (1) would be applicable: (i) if the fringe benefit is a car fringe benefit—so much of the amount that would be worked out under that paragraph as represented the * recipient’s payment made in that period; or (ii) if the fringe benefit is a benefit other than a car fringe benefit—so much of the amount that would be worked out under that paragraph as represented the * recipients contribution made in that period; and (b) to the extent that, apart from this subsection, paragraph(b) of the definition of price in subsection (1) would be applicable: (i) if the fringe benefit is a car fringe benefit—so much of the amount that would be worked out under that paragraph as represented the recipient’s payment made in that period; or (ii) if the fringe benefit is a benefit other than a car fringe benefit—so much of the amount that would be worked out under that paragraph as represented the recipients contribution made in that period. (4) Despite subsection (1), if a supply of goods (the actual supply ) is to be treated as separate supplies because of subsection 9 ‑ 25(6) or 84 ‑ 79(2), then the price of each such separate supply is so much of the price of the actual supply, worked out under subsection (1), as reasonably represents the price of the separate supply.

Amendment history: Amended by No 176 of 1999, Sch 1 item 8, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 52 of 2000, Sch 2 item 1, effective 30 May 2000 | Amended by No 52 of 2016, Sch 2 item 2 | Sch 2 item 4 | Sch 2 item 84 | Sch 2 item 17, 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 77 of 2017, Sch 1 item 4, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 9-80 — The value of taxable supplies that are partly GST ‑ free or input taxed

(1) If a supply (the actual supply ) is: (a) partly a * taxable supply; and (b) partly a supply that is * GST ‑ free or * input taxed; the value of the part of the actual supply that is a taxable supply is the proportion of the value of the actual supply that the taxable supply represents. (2) The value of the actual supply, for the purposes of subsection (1), is as follows: where: taxable proportion is the proportion of the value of the actual supply that represents the value of the * taxable supply (expressed as a number between 0 and 1).

Amendment history: Amended by No 92 of 2000, Sch 11 item 4A | Sch 11 item 4B, 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))

s 9-85 — Value of taxable supplies to be expressed in Australian currency

(1) For the purposes of this Act, the * value of a * taxable supply is to be expressed in Australian currency. (2) In working out the * value of a * taxable supply, any amount of the * consideration for the supply that is expressed in: (a) a currency other than Australian currency; or (b) * digital currency; is to be treated as if it were an amount of Australian currency worked out in the manner determined by the Commissioner.

Amendment history: Inserted by No 176 of 1999, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 118 of 2017, Sch 1 item 2 | Sch 1 item 3, effective Sch 1: 1 July 2017 (s 2(1) item 2)

s 9-90 — Rounding of amounts of GST

One taxable supply recorded on an invoice (1) If the amount of GST on a * taxable supply that is the only taxable supply recorded on a particular * invoice would, apart from this section, be an amount that includes a fraction of a cent, the amount of GST is rounded to the nearest cent (rounding 0.5 cents upwards). Several taxable supplies recorded on an invoice (2) If 2 or more * taxable supplies are recorded on the same * invoice, the total amount of GST on the supplies is: (a) what would be the amount of GST if it were worked out by: (i) working out the GST on each of the supplies (without rounding the amounts to the nearest cent); and (ii) adding the amounts together and, if the total is an amount that includes a fraction of a cent, rounding it to the nearest cent (rounding 0.5 cents upwards); or (b) the amount worked out using the following method statement: Method statement Step 1. Work out, for each * taxable supply, what would, apart from this section, be the amount of GST on the supply. Step 2. If the amount for the supply has more decimal places than the number of decimal places allowed by the accounting system used to work out the amount, round the amount (up or down as appropriate) to that number of decimal places. Note: Subsection (4) gives further details of this rounding. Step 3. Work out the sum of the amounts worked out under step 1 and (if applicable) step 2 for each supply. Step 4. If the sum under step 3 includes a fraction of a cent, round the sum to the nearest cent (rounding 0.5 cents upwards). (3) Whether to use paragraph (2)(a) or paragraph (2)(b) to work out the total amount of GST on the supplies is a matter of choice for: (a) the supplier if the amount is being worked out to ascertain the supplier’s liability for GST; or (b) the * recipient of the supplies if the amount is being worked out to ascertain the recipient’s entitlement to input tax credits. (4) In applying step 2 of the method statement in subsection (2), if: (a) the number of decimal places in the amount for the supply exceeds by one decimal place the number of decimal places allowed by the accounting system used to work out the amount; and (b) the last digit of the amount (before rounding) is 5; the amount is rounded upwards to that number of decimal places. Taxable supplies divided into items (5) If one or more * taxable supplies recorded on the same * invoice are divided into 2 or more items: (a) subsection (1) does not apply; and (b) subsection (2) applies as if each such item represented a separate taxable supply. Taxable supplies recorded on documents other than invoices (6) If one or more * taxable supplies, none of which are recorded on an * invoice, are recorded on a document that is not an invoice, this section applies as if the document were an invoice.

Amendment history: Inserted by No 92 of 2000, Sch 6 item 4 | Sch 6 item 5 | Sch 6 item 6 | Sch 6 item 24B, 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))

s 9-99 — Special rules relating to the amount of GST on taxable supplies

Chapter 4 contains special rules relating to the amount of GST on taxable supplies, as follows: Checklist of special rules Item For this case ... See: 1A Agents and insurance brokers Division 153 1 Associates Division 72 2 Company amalgamations Division 90 2A Compulsory third party schemes Division 79 3 Gambling Division 126 4 Long ‑ term accommodation in commercial residential premises Division 87 4AA Non ‑ residents making supplies connected with the indirect tax zone Division 83 4A Offshore supplies Division 84 5 Sale of freehold interests etc. Division 75 7 Supplies partly connected with the indirect tax zone Division 96 8 Transactions relating to insurance policies Division 78 8A Valuable metals Division 86 9 Valuation of taxable supplies of goods in bond Division 108 10 Excess GST Division 142 Note: There are other laws that may affect the amount of GST on taxable supplies. For example, see subsection 357 ‑ 60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5 ‑ 5 in that Schedule).

Amendment history: Amended by No 176 of 1999, Sch 1 item 10 | Sch 1 item 11, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 92 of 2000, Sch 3 item 2 | Sch 4 item 2, 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 67 of 2003, Sch 11 item 3, effective Schedule 11 (items 1–41, 43): Royal Assent | Amended by No 74 of 2010, Sch 2 item 2 | Sch 2 item 3, 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 34 of 2014, Sch 2 item 1, effective Sch 2 (items 1–12, 16): 30 May 2014 (s 2(1) item 3) | Amended by No 2 of 2015, Sch 4 item 1936, 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 76 of 2017, Sch 1 item 2, effective 27 June 2017 (s 2(1) item 1) | Amended by No 77 of 2017, Sch 1 item 5, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 11-1 — What this Division is about

You are entitled to input tax credits for your creditable acquisitions. This Division defines creditable acquisitions, states who is entitled to the input tax credits and describes how to work out the input tax credits on acquisitions.

s 11-5 — What is a creditable acquisition?

You make a creditable acquisition if: (a) you acquire anything solely or partly for a * creditable purpose; and (b) the supply of the thing to you is a * taxable supply; and (c) you provide, or are liable to provide, * consideration for the supply; and (d) you are * registered, or * required to be registered.

s 11-10 — Meaning of acquisition

(1) An acquisition is any form of acquisition whatsoever. (2) Without limiting subsection (1), acquisition includes any of these: (a) an acquisition of goods; (b) an acquisition of services; (c) a receipt of advice or information; (d) an acceptance of a grant, assignment or surrender of * real property; (e) an acceptance of a grant, transfer, assignment or surrender of any right; (f) an acquisition of something the supply of which is a * financial supply; (g) an acquisition of a right to require another person: (i) to do anything; or (ii) to refrain from an act; or (iii) to tolerate an act or situation; (h) any combination of any 2 or more of the matters referred to in paragraphs (a) to (g). (3) However, acquisition does not include: (a) an acquisition of * money unless the money is provided as * consideration for a supply that is a supply of money or * digital currency; or (b) an acquisition of digital currency unless the digital currency is provided as consideration for a supply that is a supply of digital currency or money.

Amendment history: Amended by No 176 of 1999, Sch 1 item 12 | Sch 1 item 13, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 118 of 2017, Sch 1 item 4, effective Sch 1: 1 July 2017 (s 2(1) item 2)

s 11-15 — Meaning of creditable purpose

(1) You acquire a thing for a creditable purpose to the extent that you acquire it in * carrying on your * enterprise. (2) However, you do not acquire the thing for a creditable purpose to the extent that: (a) the acquisition relates to making supplies that would be * input taxed; or (b) the acquisition is of a private or domestic nature. (3) An acquisition is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be * input taxed to the extent that the supply is made through an * enterprise, or a part of an enterprise, that you * carry on outside the indirect tax zone. (4) An acquisition is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be * input taxed if: (a) the only reason it would (apart from this subsection) be so treated is because it relates to making * financial supplies; and (b) you do not * exceed the financial acquisitions threshold. (5) An acquisition is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be * input taxed to the extent that: (a) the acquisition relates to making a * financial supply consisting of a borrowing (other than through a * deposit account you make available); and (b) the borrowing relates to you making supplies that are not input taxed.

Amendment history: Amended by No 176 of 1999, Sch 1 item 14, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 92 of 2000, Sch 5 item 1 | Sch 5 item 2, 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 1, 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 12 of 2012, Sch 3 item 4 | Sch 6 item 117 | Sch 6 item 118 | Sch 6 item 134 | 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 1A | Sch 6 item 2 | Sch 6 item 146 | Sch 6 item 147 | Sch 6 item 148, 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 2 of 2015, Sch 2 item 111 | Sch 4 item 1936, 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)

s 11-20 — Who is entitled to input tax credits for creditable acquisitions?

You are entitled to the input tax credit for any * creditable acquisition that you make.

s 11-25 — How much are the input tax credits for creditable acquisitions?

The amount of the input tax credit for a * creditable acquisition is an amount equal to the GST payable on the supply of the thing acquired. However, the amount of the input tax credit is reduced if the acquisition is only * partly creditable. Note: The basic rule for working out the GST payable on the supply is in Subdivision 9 ‑ C. However, the GST payable may be affected by other provisions in: (a) this Act (for a list of provisions, see section 9 ‑ 99); and (b) other GST laws (for example, see subsection 357 ‑ 60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5 ‑ 5 in that Schedule)).

Amendment history: Amended by No 74 of 2010, Sch 2 item 3, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 11-30 — Acquisitions that are partly creditable

(1) An acquisition that you make is partly creditable if it is a * creditable acquisition to which one or both of the following apply: (a) you make the acquisition only partly for a * creditable purpose; (b) you provide, or are liable to provide, only part of the * consideration for the acquisition. (3) The amount of the input tax credit on an acquisition that you make that is * partly creditable is as follows: where: extent of consideration is the extent to which you provide, or are liable to provide, the * consideration for the acquisition, expressed as a percentage of the total consideration for the acquisition. extent of creditable purpose is the extent to which the * creditable acquisition is for a * creditable purpose, expressed as a percentage of the total purpose of the acquisition. full input tax credit is what would have been the amount of the input tax credit for the acquisition if it had been made solely for a creditable purpose and you had provided, or had been liable to provide, all of the consideration for the acquisition. (4) For the purpose of working out the extent of the * consideration, so far as the consideration is not expressed as an amount of * money, take into account the * GST inclusive market value of the consideration. (5) The Commissioner may determine, in writing, one or more ways in which to work out, for the purpose of subsection (3), the extent to which a * creditable acquisition is for a * creditable purpose.

Amendment history: Amended by No 176 of 1999, Sch 1 item 15, 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 7, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2))

s 11-99 — Special rules relating to acquisitions

Chapter 4 contains special rules relating to acquisitions, as follows: Checklist of special rules Item For this case ... See: 1A Agents and insurance brokers Division 153 1B Annual apportionment of creditable purpose Division 131 1 Associates Division 72 2 Company amalgamations Division 90 2A Compulsory third party schemes Division 79 3 Financial supplies (reduced credit acquisitions) Division 70 3A Fringe benefits provided by input taxed suppliers Division 71 4 Gambling Division 126 5 GST groups Division 48 6 GST joint ventures Division 51 6A GST religious groups Division 49 7 Insurance Division 78 7A Limited registration entities Division 146 8 Non ‑ deductible expenses Division 69 8A Offshore supplies Division 84 9 Pre ‑ establishment costs Division 60 10 Reimbursement of employees etc. Division 111 10A Representatives of incapacitated entities Division 58 11 Resident agents acting for non ‑ residents Division 57 13 Sale of freehold interests etc. Division 75 14 Second ‑ hand goods Division 66 15 Settlement sharing arrangements Division 80 16 Time limit on entitlements to input tax credits Division 93

Amendment history: Amended by No 176 of 1999, Sch 1 item 16, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 92 of 2000, Sch 1 item 1B | Sch 4 item 3 | Sch 5 item 2A, 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 3 item 1 | Sch 6 item 1, 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 67 of 2003, Sch 11 item 4 | Sch 11 item 5, effective Schedule 11 (items 1–41, 43): 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 118 of 2009, Sch 1 item 2, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Amended by No 20 of 2010, Sch 1 item 1, 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 77 of 2017, Sch 1 item 6 | Sch 1 item 7, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 13-1 — What this Division is about

GST is payable on taxable importations. This Division defines taxable importations, states who is liable for the GST and describes how to work out the GST on importations. Note 1: This Division applies whether or not you are registered. Note 2: Things other than goods that are supplied overseas for use in the indirect tax zone (and are therefore in that sense “imported”) are not taxable importations, but they can attract GST under Subdivision 84 ‑ A.

Amendment history: Amended by No 2 of 2015, Sch 4 item 1936, 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 52 of 2016, Sch 1 item 10, 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)

s 13-5 — What are taxable importations?

(1) You make a taxable importation if: (a) goods are imported; and (b) you enter the goods for home consumption (within the meaning of the Customs Act 1901 ). However, the importation is not a taxable importation to the extent that it is a * non ‑ taxable importation. Note: There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise. (3) However, an importation of * money is not an importation of goods into the indirect tax zone.

Amendment history: Amended by No 176 of 1999, Sch 1 item 101 | Sch 1 item 106 | Sch 1 item 163 | Sch 3 item 27, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 2 of 2015, Sch 4 item 1936 | Sch 4 item 54, 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)

s 13-10 — Meaning of non ‑ taxable importation

An importation is a non ‑ taxable importation if: (a) it is a non ‑ taxable importation under Part 3 ‑ 2; or (b) it would have been a supply that was * GST ‑ free or * input taxed if it had been a supply.

s 13-15 — Who is liable for GST on taxable importations?

You must pay the GST payable on any * taxable importation that you make.

s 13-20 — How much GST is payable on taxable importations?

(1) The amount of GST on the * taxable importation is 10% of the * value of the taxable importation. (2) The value of a * taxable importation is the sum of: (a) the * customs value of the goods imported; and (b) the amount paid or payable: (i) for the * international transport of the goods to their * place of consignment in the indirect tax zone; and (ii) to insure the goods for that transport; to the extent that the amount is not already included under paragraph (a); and (ba) the amount paid or payable for a supply to which item 5A in the table in subsection 38 ‑ 355(1) applies, to the extent that the amount: (i) is not an amount, the payment of which (or the discharging of a liability to make a payment of which), because of Division 81 or regulations made under that Division, is not the provision of * consideration; and Note: Division 81 excludes certain taxes, fees and charges from the provision of consideration. (ii) is not already included under paragraph (a) or (b); and (c) any * customs duty payable in respect of the importation of the goods; and (d) any * wine tax payable in respect of the * local entry of the goods. (2A) If an amount to be taken into account under paragraph (2)(b) or (ba) is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in the way provided in section 161J of the Customs Act 1901 . (3) The Commissioner may, in writing: (a) determine the way in which the amount paid or payable for a specified kind of transport or insurance is to be worked out for the purposes of paragraph (2)(b); and (b) determine the way in which the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is to be worked out for the purposes of that paragraph; and (c) in relation to importations of a specified kind or importations to which specified circumstances apply—determine that: (i) the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of paragraph (2)(b), to be zero; or (ii) the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is taken, for the purposes of that paragraph, to be zero. (4) For a * taxable importation that you make, you may choose to treat the amount under paragraph (2)(b), (or, if paragraph (2)(ba) applies, the sum of the amounts under paragraphs (2)(b) and (ba)), as an amount equal to: (a) the percentage prescribed by the regulations of the * customs value of the goods imported; or (b) if no percentage is prescribed—10% of their customs value. (5) However, subsection (4) does not apply if: (a) you are not * registered; or (b) the * local entry of the goods is a * taxable dealing in relation to * wine; or (c) the importation of the goods is a * taxable importation of a luxury car.

Amendment history: Amended by No 176 of 1999, Sch 1 item 18 | Sch 1 item 20 | Sch 1 item 21 | Sch 1 item 177 | Sch 2 item 21, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 156 of 2000, Sch 2 item 1 | Sch 2 item 117, 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 91 of 2010, Sch 1 item 1 | Sch 1 item 2 | Sch 1 item 3 | Sch 1 item 15, effective 29 June 2010 | Amended by No 41 of 2011, effective Schedule 4 (items 1–10, 16) and Schedule 5 (items 1–3): Royal Assent | Amended by No 2 of 2015, 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 52 of 2016, Sch 2 item 22, 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)

s 13-25 — The value of taxable importations that are partly non ‑ taxable importations

If an importation (the actual importation ) is: (a) partly a * taxable importation; and (b) partly a * non ‑ taxable importation; the value of the part of the actual importation that is a taxable importation is the proportion of the value of the actual importation (worked out as if it were solely a taxable importation) that the taxable importation represents.

s 13-99 — Special rules relating to taxable importations

Chapter 4 contains special rules relating to taxable importations, as follows: Checklist of special rules Item For this case ... See: 1 GST groups Division 48 2 GST joint ventures Division 51 3 Importations without entry for home consumption Division 114 4 Representatives of incapacitated entities Division 58 5 Resident agents acting for non ‑ residents Division 57 6 Valuation of re ‑ imported goods Division 117 Note: There are other laws that may affect the amount of GST on taxable importations. For example, see subsection 357 ‑ 60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5 ‑ 5 in that Schedule).

Amendment history: Amended by No 176 of 1999, Sch 1 item 22, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 156 of 2000, Sch 2 item 2, 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 118 of 2009, Sch 1 item 3, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Amended by No 74 of 2010, Sch 2 item 4 | Sch 2 item 5, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 15-1 — What this Division is about

You are entitled to input tax credits for your creditable importations. This Division defines creditable importations, states who is entitled to the input tax credits and describes how to work out the input tax credits on importations.

s 15-5 — What are creditable importations?

You make a creditable importation if: (a) you import goods solely or partly for a * creditable purpose; and (b) the importation is a * taxable importation; and (c) you are * registered, or * required to be registered.

s 15-10 — Meaning of creditable purpose

(1) You import goods for a creditable purpose to the extent that you import the goods in * carrying on your * enterprise. (2) However, you do not import the goods for a creditable purpose to the extent that: (a) the importation relates to making supplies that would be * input taxed; or (b) the importation is of a private or domestic nature. (3) An importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be * input taxed to the extent that the supply is made through an * enterprise, or a part of an enterprise, that you * carry on outside the indirect tax zone. (4) An importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be * input taxed if: (a) the only reason it would (apart from this subsection) be so treated is because it relates to making * financial supplies; and (b) you do not * exceed the financial acquisitions threshold. (5) An importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be * input taxed to the extent that: (a) the importation relates to making a * financial supply consisting of a borrowing; and (b) the borrowing relates to you making supplies that are not input taxed.

Amendment history: Amended by No 176 of 1999, Sch 1 item 23, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 92 of 2000, Sch 5 item 3 | Sch 5 item 4, 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 2, 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 2 of 2015, Sch 4 item 1936, 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)

s 15-15 — Who is entitled to input tax credits for creditable importations?

You are entitled to the input tax credit for any * creditable importation that you make.

s 15-20 — How much are the input tax credits for creditable importations?

The amount of input tax credit for a * creditable importation is an amount equal to the GST payable on the importation. However, the amount of the input tax credit is reduced if the importation is only * partly creditable. Note: The basic rule for working out the GST payable on the importation is in section 13 ‑ 20. However, the GST payable may be affected by other provisions in: (a) this Act (for a list of provisions, see section 13 ‑ 99); and (b) other GST laws (for example, see subsection 357 ‑ 60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5 ‑ 5 in that Schedule)).

Amendment history: Amended by No 74 of 2010, Sch 2 item 5, effective Schedule 1 (items 1–40, 43–55, 63) and Schedule 3: Royal Assent Schedule 2 (items 1–5): 1 July 2010

s 15-25 — Importations that are partly creditable

(1) An importation that you make is partly creditable if it is a * creditable importation that you make only partly for a * creditable purpose. (3) The amount of the input tax credit on an importation that you make that is * partly creditable is as follows: where: extent of creditable purpose is the extent to which the importation is for a * creditable purpose, expressed as a percentage of the total purpose of the importation. full input tax credit is what would have been the amount of the input tax credit for the importation if it had been made solely for a creditable purpose. (4) The Commissioner may determine, in writing, one or more ways in which to work out, for the purpose of subsection (3), the extent to which an importation is for a * creditable purpose.

Amendment history: Amended by No 176 of 1999, Sch 1 item 24, 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 8, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2))

s 15-99 — Special rules relating to creditable importations

Chapter 4 contains special rules relating to creditable importations, as follows: Checklist of special rules Item For this case ... See: 1AA Annual apportionment of creditable purpose Division 131 1A Fringe benefits provided by input taxed suppliers Division 71 1 GST groups Division 48 2 GST joint ventures Division 51 2AA Importations without entry for home consumption Division 114 2A Non ‑ deductible expenses Division 69 3 Pre ‑ establishment costs Division 60 3A Representatives of incapacitated entities Division 58 4 Resident agents acting for non ‑ residents Division 57

Amendment history: Amended by No 176 of 1999, Sch 1 item 25, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 92 of 2000, Sch 5 item 4A | Sch 11 item 4C, 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 3 item 2, 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 134 of 2004, effective Schedule 3 (items 1–4): 13 Dec 2004 (s 2(1) item 4) Remainder: Royal Assent | Amended by No 118 of 2009, Sch 1 item 4, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 17-1 — What this Division is about

A net amount is worked out for each tax period that applies to you. Adjustments can be made to the net amount. Increasing adjustments increase your net amount, and decreasing adjustments decrease your net amount. Note: GST on taxable importations is not included in the net amount. It is dealt with separately under section 33 ‑ 15.

Amendment history: Repealed and substituted by No 39 of 2012, Sch 1 item 35, 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)

s 17-5 — Net amounts

(1) The net amount for a tax period applying to you is worked out using the following formula: where: GST is the sum of all of the GST for which you are liable on the * taxable supplies that are attributable to the tax period. input tax credits is the sum of all of the input tax credits to which you are entitled for the * creditable acquisitions and * creditable importations that are attributable to the tax period. Note 1: For the basic rules on what is attributable to a particular period, see Division 29. Note 2: For further rules if you have excess GST for the period, see Division 142. (2) However, the * net amount for the tax period: (a) may be increased or decreased if you have any * adjustments for the tax period; and (b) may be increased or decreased under Subdivision 21 ‑ A of the * Wine Tax Act; and (c) may be increased or decreased under Subdivision 13 ‑ A of the A New Tax System (Luxury Car Tax) Act 1999 . Note 1: Under Subdivision 21 ‑ A of the Wine Tax Act, amounts of wine tax increase the net amount, and amounts of wine tax credits reduce the net amount. Note 2: Under Subdivision 13 ‑ A of the A New Tax System (Luxury Car Tax) Act 1999 , amounts of luxury car tax increase the net amount, and luxury car tax adjustments alter the net amount.

Amendment history: Amended by No 39 of 2012, Sch 3 item 1 | Sch 3 item 7, 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 34 of 2014, Sch 2 item 2, effective Sch 2 (items 1–12, 16): 30 May 2014 (s 2(1) item 3)

s 17-10 — Adjustments

If you have any * adjustments that are attributable to a tax period applying to you, alter your * net amount for the period as follows: (a) add to the amount worked out under subsection 17 ‑ 5(1) for the period the sum of all the * increasing adjustments (if any) that are attributable to the period; (b) subtract from that amount the sum of all the * decreasing adjustments (if any) that are attributable to the period. For the basic rules on what adjustments are attributable to a particular period, see Division 29.

s 17-20 — Determinations relating to how to work out net amounts

(1) The Commissioner may make a determination that, in the circumstances specified in the determination, a * net amount for a tax period may be worked out to take account of other matters in the way specified in the determination. (2) The matters must relate to correction of errors that were made in working out * net amounts for tax periods to which subsection (2A) applies. (2A) This subsection applies to a * net amount for a tax period (the earlier tax period ) if: (a) the earlier tax period precedes the tax period mentioned in subsection (1); and (b) the tax period mentioned in subsection (1) starts during the * period of review for the * assessment of the * net amount. (3) If those circumstances apply in relation to a tax period applying to you, you may work out your * net amount for the tax period in that way.

Amendment history: Inserted by No 73 of 2001, 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 39 of 2012, Sch 1 item 242 | Sch 1 item 243 | Sch 2 item 1, 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)

s 17-99 — Special rules relating to net amounts or adjustments

Chapter 4 contains special rules relating to net amounts or adjustments, as follows: Checklist of special rules Item For this case ... See: 1A Annual apportionment of creditable purpose Division 131 1 Anti ‑ avoidance Division 165 2 Cessation of registration Division 138 3 Changes in the extent of creditable purpose Division 129 4 Company amalgamations Division 90 4AA Compulsory third party schemes Division 79 4A Distributions from deceased estates Division 139 5 Gambling Division 126 5A Goods applied solely to private or domestic use Division 130 6 GST branches Division 54 7 GST groups Division 48 8 GST joint ventures Division 51 8A GST religious groups Division 49 9 Insurance Division 78 9AA Non ‑ deductible expenses Division 69 9A Non ‑ profit sub ‑ entities Division 63 9B Payment of GST by instalments Division 162 9C Providing additional consideration under gross ‑ up clauses Division 133 10 Representatives of incapacitated entities Division 58 11 Resident agents acting for non ‑ residents Division 57 11A Sale of freehold interests etc. Division 75 12 Second ‑ hand goods Division 66 12AA Settlement sharing arrangements Division 80 12A Simplified accounting methods for retailers and small enterprise entities Division 123 12B Stock on hand on becoming registered etc. Division 137 13 Supplies in satisfaction of debts Division 105 14 Supplies of going concerns Division 135 15 Supplies of things acquired etc. without full input tax credits Division 132 15A Third party payments Division 134 16 Tradex scheme goods Division 141 17 Vouchers Division 100

Amendment history: Amended by No 176 of 1999, Sch 1 item 26 | Sch 7 item 9, 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 9 | Sch 6 item 10 | Sch 6 item 11 | Sch 6 item 12, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 1 item 1C | Sch 11 item 4D, 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 3 item 3 | Sch 4 item 1, 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 73 of 2001, Sch 5 item 23, 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 67 of 2003, Sch 11 item 6 | Sch 11 item 7, effective Schedule 11 (items 1–41, 43): 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 78 of 2005, Sch 6 item 1, effective 29 June 2005 | Amended by No 112 of 2007, Sch 1 item 1, effective 28 June 2007 | Amended by No 118 of 2009, Sch 1 item 5 | Sch 1 item 12, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Amended by No 20 of 2010, Sch 1 item 2, 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 1, 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)

s 19-1 — What this Division is about

Adjustments can arise because of adjustment events. They are events such as a cancellation of a supply or acquisition, or a change in the consideration for a supply or acquisition (for example, because of a volume discount). Note: Importations do not give rise to adjustment events.

s 19-5 — Explanation of the effect of adjustment events

The following diagram shows how an * adjustment event for a supply or acquisition can give rise to an * increasing adjustment or a * decreasing adjustment. Note: This section is an explanatory section.

Amendment history: Amended by No 176 of 1999, Sch 1 item 27, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b))

s 19-10 — Adjustment events

(1) An adjustment event is any event which has the effect of: (a) cancelling a supply or acquisition; or (b) changing the * consideration for a supply or acquisition; or (c) causing a supply or acquisition to become, or stop being, a * taxable supply or * creditable acquisition. Example: If goods that are supplied for export are not exported within the time provided in section 38 ‑ 185, the supply is likely to become a taxable supply after originally being a supply that was GST ‑ free. (2) Without limiting subsection (1), these are * adjustment events: (a) the return to a supplier of a thing, or part of a thing, supplied (whether or not the return involves a change of ownership of the thing); (b) a change to the previously agreed * consideration for a supply or acquisition, whether due to the offer of a discount or otherwise; (c) a change in the extent to which an entity that makes an acquisition provides, or is liable to provide, consideration for the acquisition (unless the entity * accounts on a cash basis). (3) An * adjustment event: (a) can arise in relation to a supply even if it is not a * taxable supply; and (b) can arise in relation to an acquisition even if it is not a * creditable acquisition. (4) However, the return of a thing supplied, or part of a thing supplied, to its supplier is not an * adjustment event if the return is for the purpose of repair or maintenance.

Amendment history: Amended by No 176 of 1999, Sch 1 item 28, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b))

s 19-40 — Where adjustments for supplies arise

You have an adjustment for a supply for which you are liable to pay GST (or would be liable to pay GST if it were a * taxable supply) if: (a) in relation to the supply, one or more * adjustment events occur during a tax period; and (b) GST on the supply was attributable to an earlier tax period (or, if the supply was not a taxable supply, would have been attributable to an earlier tax period had the supply been a taxable supply); and (c) as a result of those adjustment events, the * previously attributed GST amount for the supply (if any) no longer correctly reflects the amount of GST (if any) on the supply (the corrected GST amount ), taking into account any change of circumstances that has given rise to an adjustment for the supply under this Subdivision or Division 21 or 134.

Amendment history: Amended by No 177 of 1999, Sch 6 item 13, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 21 of 2010, 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)

s 19-45 — Previously attributed GST amounts

The previously attributed GST amount for a supply is: (a) the amount of any GST that was attributable to a tax period in respect of the supply; plus (b) the sum of any * increasing adjustments, under this Subdivision or Division 21, that were previously attributable to a tax period in respect of the supply; minus (c) the sum of any * decreasing adjustments, under this Subdivision or Division 21 or 134, that were previously attributable to a tax period in respect of the supply.

Amendment history: Amended by No 177 of 1999, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 21 of 2010, 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)

s 19-50 — Increasing adjustments for supplies

If the * corrected GST amount is greater than the * previously attributed GST amount, you have an increasing adjustment equal to the difference between the corrected GST amount and the previously attributed GST amount.

s 19-55 — Decreasing adjustments for supplies

If the * corrected GST amount is less than the * previously attributed GST amount, you have a decreasing adjustment equal to the difference between the previously attributed GST amount and the corrected GST amount.

s 19-70 — Where adjustments for acquisitions arise

(1) You have an adjustment for an acquisition for which you are entitled to an input tax credit (or would be entitled to an input tax credit if the acquisition were a * creditable acquisition) if: (a) in relation to the acquisition, one or more * adjustment events occur during a tax period; and (b) an input tax credit on the acquisition was attributable to an earlier tax period (or, if the acquisition was not a creditable acquisition, would have been attributable to an earlier tax period had the acquisition been a creditable acquisition); and (c) as a result of those adjustment events, the * previously attributed input tax credit amount for the acquisition (if any) no longer correctly reflects the amount of the input tax credit (if any) on the acquisition (the corrected input tax credit amount ). (2) In working out the * corrected input tax credit amount for the acquisition: (a) take into account any change of circumstances that has given rise to an adjustment for the acquisition under this Subdivision or Division 21, 129, 133 or 134; and (b) if an adjustment relating to the acquisition under Division 131 was attributable to an earlier tax period: (i) do not take into account that adjustment; and (ii) treat the acquisition as one in relation to which Division 131 had not applied.

Amendment history: Amended by No 177 of 1999, Sch 6 item 15, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | 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 20 of 2010, Sch 1 item 133, 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 3, 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)

s 19-75 — Previously attributed input tax credit amounts

The previously attributed input tax credit amount for an acquisition is: (a) the amount of any input tax credit that was attributable to a tax period in respect of the acquisition; minus (b) the sum of any * increasing adjustments, under this Subdivision or Division 21, 129, 131 or 134, that were previously attributable to a tax period in respect of the acquisition; plus (c) the sum of any * decreasing adjustments, under this Subdivision or Division 21, 129 or 133, that were previously attributable to a tax period in respect of the acquisition.

Amendment history: Amended by No 176 of 1999, Sch 1 item 29 | Sch 1 item 30, 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, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | 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 20 of 2010, 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 4, 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)

s 19-80 — Increasing adjustments for acquisitions

If the * previously attributed input tax credit amount is greater than the * corrected input tax credit amount, you have an increasing adjustment equal to the difference between the previously attributed input tax credit amount and the corrected input tax credit amount.

s 19-85 — Decreasing adjustments for acquisitions

If the * previously attributed input tax credit amount is less than the * corrected input tax credit amount, you have a decreasing adjustment equal to the difference between the corrected input tax credit amount and the previously attributed input tax credit amount.

s 19-99 — Special rules relating to adjustment events

Chapter 4 contains special rules relating to * adjustment events in particular cases, as follows: Checklist of special rules Item For this case ... See: 1AA Compulsory third party schemes Division 79 1AB Excess GST and cancelled supplies Division 142 1A GST religious groups Division 49 1 Insurance Division 78 2 Non ‑ deductible expenses Division 69 2A Providing additional consideration under gross ‑ up clauses Division 133 3 Settlement sharing arrangements Division 80 4 Third party payments Division 134

Amendment history: Inserted by No 177 of 1999, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 1 item 1D, 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 3 item 4, 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 67 of 2003, Sch 11 item 8 | Sch 11 item 9, effective Schedule 11 (items 1–41, 43): Royal Assent | Amended by No 20 of 2010, Sch 1 item 4, 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 5, 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 34 of 2014, Sch 2 item 3, effective Sch 2 (items 1–12, 16): 30 May 2014 (s 2(1) item 3)

s 21-1 — What this Division is about

If debts are written off as bad or are outstanding after 12 months, adjustments (for the purpose of working out net amounts) are made. They can arise both for amounts written off or outstanding and for recovery of amounts previously written off or outstanding. Note: This Division does not apply to supplies and acquisitions that you account for on a cash basis (except in the limited circumstances referred to in Division 159).

s 21-5 — Writing off bad debts (taxable supplies)

(1) You have a decreasing adjustment if: (a) you made a * taxable supply; and (b) the whole or part of the * consideration for the supply has not been received; and (c) you write off as bad the whole or a part of the debt, or the whole or a part of the debt has been * overdue for 12 months or more. The amount of the decreasing adjustment is 1 / 11 of the amount written off, or 1 / 11 of the amount that has been overdue for 12 months or more, as the case requires. (2) However, you cannot have an * adjustment under this section if you * account on a cash basis.

Amendment history: Amended by No 177 of 1999, Sch 6 item 18 | Sch 6 item 19 | Sch 6 item 136 | Sch 6 item 8 | Sch 6 item 17 | Sch 6 item 11B | Sch 6 item 36, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2))

s 21-10 — Recovering amounts previously written off (taxable supplies)

You have an increasing adjustment if: (a) you made a * taxable supply in relation to which you had a * decreasing adjustment under section 21 ‑ 5 for a debt; and (b) you recover the whole or a part of the amount written off, or the whole or a part of the amount that has been * overdue for 12 months or more, as the case requires. The amount of the increasing adjustment is 1 / 11 of the amount recovered.

Amendment history: Amended by No 177 of 1999, Sch 6 item 20, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2))

s 21-15 — Bad debts written off (creditable acquisitions)

(1) You have an increasing adjustment if: (a) you made a * creditable acquisition for * consideration; and (b) the whole or part of the consideration is * overdue, but you have not provided the consideration overdue; and (c) the supplier of the thing you acquired writes off as bad the whole or a part of the debt, or the whole or a part of the debt has been overdue for 12 months or more. The amount of the increasing adjustment is 1 / 11 of the amount written off, or 1 / 11 of the amount that has been overdue for 12 months or more, as the case requires. (2) However, you cannot have an * adjustment under this section if you * account on a cash basis.

Amendment history: Amended by No 177 of 1999, Sch 6 item 21 | Sch 6 item 22 | Sch 6 item 23 | Sch 6 item 24 | Sch 6 item 136 | Sch 6 item 18, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2))

s 21-20 — Recovering amounts previously written off (creditable acquisitions)

You have a decreasing adjustment if: (a) you made a * creditable acquisition in relation to which you had an * increasing adjustment under section 21 ‑ 15 for a debt; and (b) you pay to the supplier of the thing you acquired the whole or a part of the amount written off, or the whole or a part of the amount that has been * overdue for 12 months or more, as the case requires. The amount of the decreasing adjustment is 1 / 11 of the amount recovered.

Amendment history: Amended by No 177 of 1999, Sch 6 item 25, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2))

s 21-99 — Special rules relating to adjustments for bad debts

Chapter 4 contains special rules relating to adjustments for bad debts, as follows: Checklist of special rules Item For this case ... See: 1A Bad debts relating to transactions that are not taxable or creditable to the fullest extent Division 136 1 Changing your accounting basis Division 159 2 Gambling Division 126 2A Representatives of incapacitated entities Division 58 3 Sale of freehold interests etc. Division 75

Amendment history: Amended by No 177 of 1999, Sch 6 item 26, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 156 of 2000, Sch 4 item 2, 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 118 of 2009, Sch 1 item 6, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 23-1 — Explanation of Division

This diagram shows when you are required to be, and when you may, be registered. Note: This section is an explanatory section.

Amendment history: Amended by No 80 of 2007, Sch 2 item 1, effective 21 June 2007 | Amended by No 70 of 2015, Sch 6 item 1, effective Sch 6 (items 1, 2): 25 June 2015 (s 2(1) item 9)

s 23-5 — Who is required to be registered

You are required to be registered under this Act if: (a) you are * carrying on an * enterprise; and (b) your * GST turnover meets the * registration turnover threshold. Note: It is the entity that carries on the enterprise that is required to be registered (and not the enterprise).

Amendment history: Amended by No 80 of 2007, Sch 2 item 2, effective 21 June 2007

s 23-10 — Who may be registered

(1) You may be * registered under this Act if you are carrying on an * enterprise (whether or not your * GST turnover is at, above or below the * registration turnover threshold). (2) You may be * registered under this Act if you intend to carry on an * enterprise from a particular date.

Amendment history: Amended by No 80 of 2007, Sch 2 item 3, effective 21 June 2007

s 23-15 — The registration turnover threshold

(1) Your registration turnover threshold (unless you are a non ‑ profit body) is: (a) $50,000; or (b) such higher amount as the regulations specify. (2) Your registration turnover threshold if you are a non ‑ profit body is: (a) $100,000; or (b) such higher amount as the regulations specify.

s 23-20 — Not registered for 4 years

Despite section 23 ‑ 5, you are treated as not having been * required to be registered under this Act on a day if your * registration could not take effect from that day because of subsection 25 ‑ 10(1A). Note: Subsection 25 ‑ 10(1A) provides that the date of effect of your registration must not be a day that occurred more than 4 years before the day of the Commissioner’s decision to register you, unless the Commissioner is of the opinion there has been fraud or evasion.

Amendment history: Inserted by No 39 of 2012, 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)

s 23-99 — Special rules relating to who is required to be registered or who may be registered

Chapter 4 contains special rules relating to who is * required to be registered, or who may be * registered, as follows: Checklist of special rules Item For this case ... See: 1A Government entities Division 149 1B Non ‑ profit sub ‑ entities Division 63 1 Representatives of incapacitated entities Division 58 2 Resident agents acting for non ‑ residents Division 57 3 Taxis Division 144

Amendment history: Amended by No 177 of 1999, Sch 6 item 27, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 118 of 2009, Sch 1 item 13, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 25-1 — When you must apply for registration

You must apply, in the * approved form, to be * registered under this Act if: (a) you are not registered under this Act; and (b) you are * required to be registered. You must make your application within 21 days after becoming required to be registered.

s 25-5 — When the Commissioner must register you

(1) The Commissioner must * register you if: (a) you have applied for registration in an * approved form; and (b) the Commissioner is satisfied that you are * carrying on an * enterprise, or you intend to carry on an enterprise from a particular date specified in your application. Note: Refusing to register you under this subsection is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The Commissioner must * register you (even if you have not applied for registration) if the Commissioner is satisfied that you are * required to be registered. Note: Registering you under this subsection is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (3) The Commissioner must notify you in writing of any decision he or she makes in relation to you under this section. If the Commissioner decides to * register you, the notice must specify the following: (a) the date of effect of your registration; (b) your registration number; (c) the tax periods that apply to you.

Amendment history: Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 67 | Sch 5 item 68, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 69 of 2023, Sch 4 item 76 | Sch 21 item 105, effective sch 4 (items 105-110, 114-116): 1 Oct 2023 (s 2(1) item 6)

s 25-10 — The date of effect of your registration

(1) The Commissioner must decide the date from which your * registration takes effect, or took effect. However: (a) if you did not apply for registration and the Commissioner is satisfied that you are * required to be registered—the date of effect must not be a day before the day on which you became required to be registered; or (b) if you applied for registration—the date of effect must not be a day before: (i) the day specified in your application; or (ii) if the Commissioner is satisfied that you became required to be registered on an earlier day—the day that the Commissioner is satisfied is that earlier day; or (c) if you are being registered only because you intend to * carry on an * enterprise—the date of effect must not be a day before the day specified, in your application for registration, as the day from which you intend to carry on the enterprise. Note: Deciding the date of effect of your registration is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (1A) The date of effect must not be a day that occurred more than 4 years before the day of the decision, unless the Commissioner is of the opinion there has been fraud or evasion. (2) The * Australian Business Registrar must enter in the * Australian Business Register the date on which your * registration takes or took effect.

Amendment history: Amended by No 176 of 1999, Sch 1 item 31, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 69, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 39 of 2012, Sch 1 item 23 | Sch 1 item 37, 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 69 of 2020, Sch 1 item 90 | Sch 1 item 93, effective Sch 1 (items 90–98, 1465–1467): awaiting commencement (s 2(1) items 2, 5)

s 25-15 — Effect of backdating your registration

If the Commissioner decides under section 25 ‑ 10, as the date of effect of your * registration ( your registration day ), a day before the day of the decision, then you are taken: (a) for the purpose of determining whether a supply you made on or after your registration day was a * taxable supply; and (b) for the purpose of determining whether an acquisition you made on or after that day was a * creditable acquisition; and (c) for the purpose of determining whether an importation you made on or after that day was a * creditable importation; to have been registered from and including your registration day. Note: This section ensures that backdating your registration enables your supplies and acquisitions made on or after the date of effect to be picked up by the GST system. Section 25 ‑ 10 limits the extent to which your registration can be backdated.

s 25-49 — Special rules relating to registration

Chapter 4 contains special rules relating to * registration in particular cases, as follows: Checklist of special rules Item For this case ... See: 1A Government entities Division 149 1 GST branches Division 54 1AA Limited registration entities Division 146 2 Non ‑ profit sub ‑ entities Division 63 3 Non ‑ residents making supplies connected with the indirect tax zone Division 83

Amendment history: Amended by No 177 of 1999, Sch 6 item 28 | Sch 6 item 29, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 3 item 3, 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 2 of 2015, Sch 4 item 1936, 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 52 of 2016, Sch 1 item 11, 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 77 of 2017, Sch 1 item 8 | Sch 1 item 9, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 25-50 — When you must apply for cancellation of registration

If you are * registered and you are not * carrying on any * enterprise, you must apply to the Commissioner in the * approved form for cancellation of your * registration. You must lodge your application within 21 days after the day on which you ceased to be carrying on any * enterprise.

s 25-55 — When the Commissioner must cancel registration

(1) The Commissioner must cancel your * registration if: (a) you have applied for cancellation of registration in the * approved form; and (b) at the time you applied for cancellation of registration, you had been registered for at least 12 months; and (c) the Commissioner is satisfied that you are not * required to be registered. Note: Refusing to cancel your registration under this subsection is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The Commissioner must cancel your * registration (even if you have not applied for cancellation of your registration) if: (a) the Commissioner is satisfied that you are not * carrying on an * enterprise; and (b) the Commissioner believes on reasonable grounds that you are not likely to carry on an enterprise for at least 12 months. Note: Cancelling your registration under this subsection is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (3) The Commissioner must notify you of any decision he or she makes in relation to you under this section. If the Commissioner decides to cancel your * registration, the notice must specify the date of effect of the cancellation.

Amendment history: Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 70 | Sch 5 item 71, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 69 of 2023, Sch 21 item 106, effective sch 4 (items 105-110, 114-116): 1 Oct 2023 (s 2(1) item 6)

s 25-57 — When the Commissioner may cancel your registration

(1) The Commissioner may cancel your * registration if: (a) less than 12 months after being registered, you apply for cancellation of registration in the * approved form; and (b) the Commissioner is satisfied that you are not * required to be registered. Note: Refusing to cancel your registration under this subsection is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) In considering your application, the Commissioner may have regard to: (a) how long you have been * registered; and (b) whether you have previously been registered; and (c) any other relevant matters. (3) The Commissioner must notify you of any decision he or she makes in relation to you under this section. If the Commissioner decides to cancel your * registration, the notice must specify the date of effect of the cancellation.

Amendment history: Inserted by No 156 of 2000, Sch 5 item 2 | Sch 5 item 7 | Sch 5 item 18, 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 73 of 2006, Sch 5 item 110 | Sch 5 item 72, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 69 of 2023, Sch 21 item 107, effective sch 4 (items 105-110, 114-116): 1 Oct 2023 (s 2(1) item 6)

s 25-60 — The date of effect of your cancellation

(1) The Commissioner must decide the date on which the cancellation of your * registration under subsection 25 ‑ 55(1) or (2) or section 25 ‑ 57 takes effect. That date may be any day occurring before, on or after the day on which the Commissioner makes the decision. Note: Deciding the date of effect of the cancellation of your registration is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The * Australian Business Registrar must enter in the * Australian Business Register the date on which the cancellation of your * registration takes effect.

Amendment history: Amended by No 176 of 1999, Sch 1 item 32, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 156 of 2000, Sch 5 item 2, 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 73 of 2006, Sch 5 item 110 | Sch 5 item 73, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 69 of 2020, Sch 1 item 91 | Sch 1 item 95, effective Sch 1 (items 90–98, 1465–1467): awaiting commencement (s 2(1) items 2, 5)

s 25-65 — Effect of backdating your cancellation of registration

If the Commissioner decides under section 25 ‑ 60, as the date of effect of the cancellation of your * registration ( your cancellation day ), a day before the day of the decision, your registration is taken: (a) for the purpose of determining whether a supply you made on or after your cancellation day was a * taxable supply; and (b) for the purpose of determining whether an acquisition you made on or after that day was a * creditable acquisition; and (c) for the purpose of determining whether an importation you made on or after that date was a * creditable importation; to have been cancelled from and including your cancellation day.

s 25-99 — Special rules relating to cancellation of registration

Chapter 4 contains special rules relating to cancellation of * registration in particular cases, as follows: Checklist of special rules Item For this case ... See: 1A Government entities Division 149 1 GST branches Division 54 1AA Limited registration entities Division 146 1B Non ‑ profit sub ‑ entities Division 63 2 Representatives of incapacitated entities Division 58 3 Resident agents acting for non ‑ residents Division 57

Amendment history: Amended by No 177 of 1999, Sch 6 item 30 | Sch 6 item 31, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 118 of 2009, Sch 1 item 14, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Amended by No 52 of 2016, Sch 1 item 12, 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 77 of 2017, Sch 1 item 10 | Sch 1 item 11, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 27-1 — What this Division is about

This Division tells you the tax periods that apply to you. You need to know this because your net amounts are worked out in respect of these tax periods.

Amendment history: Amended by No 39 of 2012, Sch 1 item 6 | Sch 1 item 7 | Sch 1 item 38, 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)

s 27-5 — General rule—3 month tax periods

The tax periods that apply to you are each period of 3 months ending on 31 March, 30 June, 30 September or 31 December in any year, except to the extent that: (a) an election is in force under section 27 ‑ 10; or (b) the Commissioner determines otherwise under this Division. Note: Several provisions in Chapter 4 provide for different tax periods. In particular, Division 151 provides for annual tax periods.

Amendment history: Amended by No 134 of 2004, effective Schedule 3 (items 1–4): 13 Dec 2004 (s 2(1) item 4) Remainder: Royal Assent

s 27-10 — Election of one month tax periods

(1) The tax periods that apply to you are each individual month if, by notifying the Commissioner in the * approved form, you elect to have as the tax periods that apply to you each individual month. (2) The election takes effect on the day specified in the notice. However, the day specified must be 1 January, 1 April, 1 July or 1 October.

s 27-15 — Determination of one month tax periods

(1) The Commissioner must determine that the tax periods that apply to you are each individual month if: (a) the Commissioner is satisfied that your * GST turnover meets the * tax period turnover threshold; or (b) the Commissioner is satisfied that the period for which you will be * carrying on an * enterprise in the indirect tax zone is less than 3 months; or (c) the Commissioner is satisfied that you have a history of failing to comply with your obligations under a * taxation law. Note: Determining under this section the tax periods applying to you is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The determination takes effect on the day specified in the determination. However, the day specified must be 1 January, 1 April, 1 July or 1 October. Note: Deciding the date of effect of the determination is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (3) The tax period turnover threshold is: (a) $20 million; or (b) such other amount as the regulations specify. However, if the regulations change the tax period turnover threshold, the change does not apply to you until the start of the next tax period that starts after the regulation in question comes into operation.

Amendment history: Amended by No 92 of 2000, Sch 1 item 2, 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 73 of 2001, Sch 5 item 162 | Sch 5 item 63 | Sch 5 item 64 | Sch 5 item 65 | Sch 5 item 66, 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 73 of 2006, Sch 5 item 110 | Sch 5 item 74 | Sch 5 item 75 | Sch 5 item 156 | Sch 5 item 157 | Sch 5 item 158, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 80 of 2007, Sch 2 item 4, effective 21 June 2007 | Amended by No 2 of 2015, Sch 4 item 1936, 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)

s 27-20 — Withdrawing elections of one month tax periods

(1) You may, by notifying the Commissioner in the * approved form, withdraw an election under section 27 ‑ 10, unless your * GST turnover meets the * tax period turnover threshold. (2) The withdrawal takes effect on the day specified in the notice. However, the day specified: (a) must be 1 January, 1 April, 1 July or 1 October, or any day occurring before the election takes effect; and (b) must not be a day occurring earlier than 12 months after the election took effect.

Amendment history: Amended by No 80 of 2007, Sch 2 item 5, effective 21 June 2007

s 27-22 — Revoking elections of one month tax periods

(1) The Commissioner may, if you so request in the * approved form, revoke your election under section 27 ‑ 10, with effect from a day occurring earlier than 12 months after the election took effect, unless the Commissioner is satisfied that your * GST turnover meets the * tax period turnover threshold. Note: Refusing to revoke your election under this subsection is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) In considering your request, the Commissioner may have regard to: (a) for how long the tax periods applying to you have been each individual month; and (b) whether you have previously been * registered, and whether such tax periods had applied to you; and (c) any other relevant matters. (3) The revocation: (a) takes effect on the day specified in the instrument of revocation; or (b) is taken to have had effect from a past day specified in the instrument of revocation. However, the day specified must be 1 January, 1 April, 1 July or 1 October. Note: Deciding the date of effect of the revocation is a reviewable decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ).

Amendment history: Inserted by No 156 of 2000, Sch 5 item 8, 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 73 of 2006, Sch 5 item 110 | Sch 5 item 76 | Sch 5 item 77, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 80 of 2007, Sch 2 item 6, effective 21 June 2007

s 27-25 — Revoking determinations of one month tax periods

(1) The Commissioner must revoke a determination under section 27 ‑ 15 relating to you if you so request, unless the Commissioner is satisfied that any of the grounds for making a determination under that section apply to you. Note: Refusing to revoke a determination under this section is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The revocation takes effect on the day specified in the instrument of revocation. However, the day specified: (a) must be 1 January, 1 April, 1 July or 1 October; and (b) must not be a day occurring earlier than 12 months after the determination took effect. Note: Deciding the date of effect of the revocation is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ).

Amendment history: Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 78 | Sch 5 item 79, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 27-30 — Tax periods determined by the Commissioner to take account of changes in tax periods

(1) For the purpose of ensuring the effective operation of this Division where: (a) you become * registered or * required to be registered; or (b) the tax periods applying to you have changed; the Commissioner may, by written notice given to you, determine that a period specified in the notice is a tax period that applies to you. Note: Determining under this section a tax period applying to you is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The period specified in the notice may start earlier than the day on which the notice is given to you. (3) However, the period specified in the notice: (a) must be less than 3 months; and (b) must not overlap with any part of any other tax period for which you have already given a * GST return to the Commissioner. For the giving of GST returns to the Commissioner, see Division 31.

Amendment history: Amended by No 176 of 1999, Sch 1 item 33, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 80, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 27-35 — Changing the days on which your tax periods end

(1) You may change the day in each year on which a tax period would otherwise end. However: (a) the day must be no more than 7 days earlier or 7 days later than a day on which one of the tax periods that applies to you would otherwise end if the days were not changed; and (b) the change must be consistent with the commercial accounting periods that apply to you. (2) If the day on which a tax period ends is changed, the next tax period starts on the day after that day.

s 27-37 — Special determination of tax periods on request

(1) The Commissioner may, in accordance with a request you make in the * approved form, determine the tax periods applying to you to be the tax periods specified in the request if the Commissioner is satisfied that: (a) your * GST turnover meets the * tax period turnover threshold; and (b) the tax periods specified in the request are consistent with the commercial accounting periods that apply to you; and (c) the tax periods specified in the request would, if determined under this section, result in 12 complete tax periods in each year; and (d) any other requirements specified in the regulations are complied with. Note: Refusing a request for a determination under this section is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) A determination under this section overrides any determination under section 27 ‑ 15 or 27 ‑ 30 relating to tax periods applying to you.

Amendment history: Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 81, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 80 of 2007, Sch 2 item 7, effective 21 June 2007

s 27-38 — Revoking special determination of tax periods

(1) The Commissioner must revoke a determination under section 27 ‑ 37 if the Commissioner is satisfied that any of the requirements of paragraphs 27 ‑ 37(1)(a), (b), (c) and (d) are not complied with. Note: Revoking a determination under this section is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The revocation takes effect on the day specified in the instrument of revocation. However, the day specified must be 1 January, 1 April, 1 July or 1 October. Note: Deciding the date of effect of the revocation is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (3) A revocation under this section revives any election under section 27 ‑ 10, or any determination under section 27 ‑ 15 or 27 ‑ 30, relating to tax periods applying to you.

Amendment history: Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 82 | Sch 5 item 83, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 27-39 — Tax periods of incapacitated entities

(1) If an entity becomes an * incapacitated entity, the entity’s tax period at the time is taken to have ended at the end of the day before the entity became incapacitated. (2) If a tax period (the first tax period ) ends on a particular day because of subsection (1), the next tax period starts on the day after that day and ends when the first tax period would have ended but for that subsection.

Amendment history: Inserted by No 118 of 2009, Sch 1 item 48 | Sch 1 item 27 | Sch 1 item 29 | Sch 1 item 31 | Sch 1 item 32 | Sch 1 item 37 | Sch 1 item 38, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 27-40 — An entity’s concluding tax period

(1) If: (a) an individual dies; or (b) another entity for any reason ceases to exist; the individual’s or entity’s tax period at the time is taken to have ceased at the end of the day before the death or cessation. (1A) If an entity ceases to * carry on any * enterprise, the entity’s tax period at the time is taken to have ceased at the end of the day on which the cessation occurred. (2) If an entity’s * registration is cancelled, the entity’s tax period at the date of effect of the cancellation (the cancellation day ) ceases at the end of the cancellation day.

Amendment history: Amended by No 176 of 1999, Sch 1 item 34, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 118 of 2009, Sch 1 item 16 | Sch 1 item 27 | Sch 1 item 32 | Sch 1 item 38, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 27-99 — Special rules relating to tax periods

Chapter 4 contains special rules relating to tax periods, as follows: Checklist of special rules Item For this case ... See: 1AAA Annual tax periods Division 151 1 Changes in the extent of creditable purpose Division 129 1AA GST groups Division 48 1AB Limited registration entities Division 146 1AC Payment of GST by instalments Division 162 1A Representatives of incapacitated entities Division 58 2 Resident agents acting for non ‑ residents Division 57

Amendment history: Amended by No 176 of 1999, Sch 1 item 35, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 73 of 2001, Sch 5 item 24, 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 134 of 2004, effective Schedule 3 (items 1–4): 13 Dec 2004 (s 2(1) item 4) Remainder: Royal Assent | Amended by No 118 of 2009, Sch 1 item 17 | Sch 1 item 18, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Amended by No 52 of 2016, Sch 1 item 13, 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 77 of 2017, Sch 1 item 12, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 29-1 — What this Division is about

This Division tells you the tax periods to which your taxable supplies, creditable acquisitions, creditable importations and adjustments are attributable. You need to know this to work out your net amounts under Part 2 ‑ 4. Note: This Division does not deal with your taxable importations, because they are not attributed to tax periods. See section 33 ‑ 15 for payment of assessed GST on taxable importations.

Amendment history: Amended by No 39 of 2012, Sch 1 item 39, 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)

s 29-5 — Attributing the GST on your taxable supplies

(1) The GST payable by you on a * taxable supply is attributable to: (a) the tax period in which any of the * consideration is received for the supply; or (b) if, before any of the consideration is received, an * invoice is issued relating to the supply—the tax period in which the invoice is issued. (2) However, if you * account on a cash basis, then: (a) if, in a tax period, all of the * consideration is received for a * taxable supply—GST on the supply is attributable to that tax period; or (b) if, in a tax period, part of the consideration is received—GST on the supply is attributable to that tax period, but only to the extent that the consideration is received in that tax period; or (c) if, in a tax period, none of the consideration is received—none of the GST on the supply is attributable to that tax period.

s 29-10 — Attributing the input tax credits for your creditable acquisitions

(1) The input tax credit to which you are entitled for a * creditable acquisition is attributable to: (a) the tax period in which you provide any of the * consideration for the acquisition; or (b) if, before you provide any of the consideration, an * invoice is issued relating to the acquisition—the tax period in which the invoice is issued. (2) However, if you * account on a cash basis, then: (a) if, in a tax period, you provide all of the * consideration for a * creditable acquisition—the input tax credit for the acquisition is attributable to that tax period; or (b) if, in a tax period, you provide part of the consideration—the input tax credit for the acquisition is attributable to that tax period, but only to the extent that you provided the consideration in that tax period; or (c) if, in a tax period, none of the consideration is provided—none of the input tax credit for the acquisition is attributable to that tax period. (3) If you do not hold a * tax invoice for a * creditable acquisition when you give to the Commissioner a * GST return for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable: (a) the input tax credit (including any part of the input tax credit) is not attributable to that tax period; and (b) the input tax credit (or part) is attributable to the first tax period (if any) for which you give to the Commissioner a GST return at a time when you hold that tax invoice. However, this subsection does not apply in circumstances of a kind determined in writing by the Commissioner to be circumstances in which the requirement for a tax invoice does not apply. For the giving of GST returns to the Commissioner, see Division 31. Input tax credits not taken into account in assessments (4) Subsections (5) and (6) apply to the input tax credit to which you are entitled for a * creditable acquisition to the extent that: (a) the input tax credit would otherwise be attributable to a particular tax period; and (b) the input tax credit has not been taken into account in an * assessment of a * net amount of yours for that tax period. Note: The input tax credit would not otherwise be attributable to a particular tax period if you do not hold a tax invoice for the creditable acquisition when you give to the Commissioner a GST return for the tax period: see paragraph (3)(a). (5) To the extent this subsection applies to the input tax credit, you may, by notifying the Commissioner in the * approved form, elect for: (a) the input tax credit not to be attributable to that tax period; and (b) the input tax credit to be attributable to a later specified tax period. Note: Division 93 may provide a time limit on your entitlement to an input tax credit. (6) You cannot revoke or amend an election you make under subsection (5).

Amendment history: Amended by No 156 of 2000, Sch 5 item 14 | Sch 6 item 2, 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 21 of 2010, Sch 2 item 1 | Sch 2 item 2, 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 39 of 2012, Sch 1 item 40 | Sch 1 item 41 | Sch 1 item 93, 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 72 of 2025, Sch 4 item 36 | Sch 4 item 37 | Sch 4 item 38 | Sch 4 item 41 | Sch 4 item 43, effective sch 4 (items 32 ‑ 38, 43 ‑ 51): 1 Jan 2026 (s 2(1) item 5)

s 29-15 — Attributing the input tax credits for your creditable importations

(1) The input tax credit to which you are entitled for a * creditable importation is attributable to the tax period in which you pay the * assessed GST on the importation. (2) However, if paragraph 33 ‑ 15(1)(b) applies to payment of the * assessed GST on the importation, the input tax credit is attributable to the tax period in which the liability for the GST arose.

Amendment history: Amended by No 176 of 1999, Sch 1 item 36, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 41 of 2005, Sch 10 item 1, effective Schedule 10 (items 1–14): Royal Assent | Amended by No 39 of 2012, Sch 1 item 42 | Sch 1 item 43, 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)

s 29-20 — Attributing your adjustments

(1) An * adjustment that you have is attributable to the tax period in which you become aware of the adjustment. (2) However, if you * account on a cash basis, and the * adjustment arises from an * adjustment event as a result of which you are liable to provide * consideration, then: (a) if, in a tax period, all of the consideration is provided—the * adjustment is attributable to that tax period; or (b) if, in a tax period, part of the consideration is provided—the adjustment is attributable to that tax period, but only to the extent that the consideration is provided in that tax period; or (c) if, in a tax period, none of the consideration is provided—none of the adjustment is attributable to that tax period. (3) If: (a) you have a * decreasing adjustment arising from an * adjustment event; and (b) you do not hold an * adjustment note for the adjustment when you give to the Commissioner a * GST return for the tax period to which the adjustment (or any part of the adjustment) would otherwise be attributable; then: (c) the adjustment (including any part of the adjustment) is not attributable to that tax period; and (d) the adjustment (or part) is attributable to the first tax period for which you give to the Commissioner a GST return at a time when you hold that adjustment note. However, this subsection does not apply in circumstances of a kind determined in writing by the Commissioner to be circumstances in which the requirement for an adjustment note does not apply. For the giving of GST returns to the Commissioner, see Division 31.

s 29-25 — Commissioner may determine particular attribution rules

(1) The Commissioner may, in writing, determine the tax periods to which: (a) GST on * taxable supplies of a specified kind; or (b) input tax credits for * creditable acquisitions of a specified kind; or (c) input tax credits for * creditable importations of a specified kind; or (d) * adjustments of a specified kind; are attributable. (2) However, the Commissioner must not make a determination under this section unless satisfied that it is necessary to prevent the provisions of this Division and Chapter 4 applying in a way that is inappropriate in circumstances involving: (a) a supply or acquisition in which possession of goods passes, but title in the goods will, or may, pass at some time in the future; or (b) a supply or acquisition for which payment is made or an * invoice is issued, but use, enjoyment or passing of title will, or may, occur at some time in the future; or (c) a supply or acquisition occurring, but still being subject to a statutory cooling off period under an * Australian law; or (d) a supply or acquisition occurring before the supplier or * recipient knows it has occurred; or (e) a supply or acquisition occurring before the supplier or recipient knows the total * consideration; or (f) a supply or acquisition made under a contract that is subject to preconditions; or (g) a supply or acquisition made under a contract that provides for retention of some or all of the consideration until certain conditions are met; or (h) a supply or acquisition for which the GST treatment will be unknown until a later supply is made. (3) Determinations under subsection (1) override the provisions of this Division (except this section) and Chapter 4, but only to the extent of any inconsistency.

Amendment history: Amended by No 32 of 2006, Sch 4 item 1, effective 6 Apr 2006

s 29-39 — Special rules relating to attribution rules

Chapter 4 contains special rules relating to attribution rules, as follows: Checklist of special rules Item For this case ... See: 1 Agents and insurance brokers Division 153 2 Associates Division 72 3 Cancelled lay ‑ by sales Division 102 4 Cessation of registration Division 138 5 Changes in the extent of creditable purpose Division 129 6 Changing your accounting basis Division 159 7 Company amalgamations Division 90 8 Deposits as security Division 99 8A Distributions from deceased estates Division 139 8AA Hire purchase agreements Division 158 8B Non ‑ deductible expenses Division 69 9 Pre ‑ establishment costs Division 60 10 Reimbursement of employees etc. Division 111 11 Representatives of incapacitated entities Division 58 11A Second ‑ hand goods Division 66 12 Supplies and acquisitions made on a progressive or periodic basis Division 156 13 Supplies of things acquired etc. without full input tax credits Division 132 13A Third party payments Division 134 14 Tradex scheme goods Division 141

Amendment history: Amended by No 176 of 1999, Sch 7 item 10, 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 32 | Sch 6 item 33, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 11 item 4E, 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 3 item 5 | Sch 4 item 3 | Sch 6 item 3, 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 118 of 2009, Sch 1 item 7, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Amended by No 21 of 2010, Sch 1 item 6, 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 12 of 2012, Sch 3 item 7, 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

s 29-40 — Choosing to account on a cash basis

(1) You may choose to * account on a cash basis, with effect from the first day of the tax period that you choose, if: (a) you are a * small business entity (other than because of subsection 328 ‑ 110(4) of the * ITAA 1997) for the * income year in which you make your choice; or (ab) you do not carry on a * business and your * GST turnover does not exceed the * cash accounting turnover threshold; or (b) for income tax purposes, you account for your income using the receipts method; or (c) each of the * enterprises that you * carry on is an enterprise of a kind that the Commissioner determines, in writing, to be a kind of enterprise in respect of which a choice to * account on a cash basis may be made under this section. (3) The cash accounting turnover threshold is: (a) $2 million; or (b) such higher amount as the regulations specify.

Amendment history: Amended by No 176 of 1999, Sch 1 item 37 | Sch 1 item 38 | Sch 1 item 39 | Sch 1 item 138, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 92 of 2000, Sch 1 item 2A, 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 95 of 2004, effective Schedule 10 (items 4–17, 42, 44(1), (2)): 1 July 2005 | Amended by No 80 of 2006, Sch 12 item 2 | Sch 12 item 157, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 80 of 2007, Sch 1 item 328 | Sch 2 item 8 | Sch 2 item 9 | Sch 2 item 10 | Sch 2 item 11 | Sch 2 item 12 | Sch 2 item 13 | Sch 2 item 14 | Sch 2 item 68 | Sch 3 item 328, effective 21 June 2007

s 29-45 — Permission to account on a cash basis

(1) The Commissioner may permit you to * account on a cash basis if: (a) you apply to the Commissioner in the * approved form for permission to account on a cash basis; and (b) the Commissioner is satisfied that, having regard to: (i) the nature and size of the * enterprise that you * carry on; and (ii) the nature of the accounting system that you use; it is appropriate to permit you to account on a cash basis. Note: Refusing to permit you to account on a cash basis is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (2) The Commissioner must notify you in writing of any decision he or she makes in relation to you under this section. If the Commissioner decides to permit you to * account on a cash basis, the notice must specify the date of effect of your permission. Note: Deciding the date of effect of your permission to account on a cash basis is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ).

Amendment history: Amended by No 176 of 1999, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 84 | Sch 5 item 85, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1))

s 29-50 — Ceasing to account on a cash basis

(1) You cease to * account on a cash basis if: (a) in a case to which paragraph 29 ‑ 40(1)(a) applied—you are not a * small business entity of the kind referred to in that paragraph for an * income year and you do not have permission to * account on a cash basis; or (ab) in a case to which paragraph 29 ‑ 40(1)(ab) applied—you do not satisfy the requirements of that paragraph and you do not have permission to account on a cash basis; or (b) you notify the Commissioner, in the * approved form, that you are ceasing to * account on a cash basis. (2) The date of effect of your cessation is the first day of the next tax period to commence after: (a) if paragraph (1)(a) applies—the start of the * income year referred to in that paragraph; or (b) if paragraph (1)(ab) applies—you do not satisfy the requirements of paragraph 29 ‑ 40(1)(ab); or (c) if paragraph (1)(b) applies—you notify the Commissioner. (3) The Commissioner must revoke any permission for you to * account on a cash basis if the Commissioner is satisfied that: (a) either: (i) you carry on a * business but you are not a * small business entity (other than because of subsection 328 ‑ 110(4) of the * ITAA 1997) for an * income year; or (ii) you do not carry on a business and your * GST turnover meets the * cash accounting turnover threshold; and (b) it is not appropriate to permit you to account on a cash basis. Note: Revoking your permission to account on a cash basis is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ). (4) The Commissioner must notify you in writing of his or her decision under subsection (3). The notice must specify the date of effect of the revocation, which can be the first day of any tax period starting before, on or after the day on which the Commissioner makes the decision. Note: Deciding the date of effect of the revocation of your permission to account on a cash basis is a reviewable GST decision (see Subdivision 110 ‑ F in Schedule 1 to the Taxation Administration Act 1953 ).

Amendment history: Amended by No 95 of 2004, effective Schedule 10 (items 4–17, 42, 44(1), (2)): 1 July 2005 | Amended by No 73 of 2006, Sch 5 item 110 | Sch 5 item 86 | Sch 5 item 87, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 80 of 2006, Sch 12 item 157, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 80 of 2007, Sch 2 item 13 | Sch 2 item 14 | Sch 2 item 15 | Sch 2 item 29, effective 21 June 2007

s 29-69 — Special rules relating to accounting on a cash basis

Chapter 4 contains special rules relating to accounting on a cash basis, as follows: Checklist of special rules Item For this case ... See: 1 Accounting basis of charities etc. Division 157 2 Hire purchase agreements Division 158

Amendment history: Inserted by No 80 of 2006, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 12 of 2012, Sch 3 item 8, 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 169 of 2012, Sch 2 item 71, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3)

s 29-70 — Tax invoices

(1) A tax invoice is a document that complies with the following requirements: (a) it is issued by the supplier of the supply or supplies to which the document relates, unless it is a * recipient created tax invoice (in which case it is issued by the * recipient); (b) it is in the * approved form; (c) it contains enough information to enable the following to be clearly ascertained: (i) the supplier’s identity and the supplier’s * ABN; (ii) if the total * price of the supply or supplies is at least $1,000 or such higher amount as the regulations specify, or if the document was issued by the recipient—the recipient’s identity or the recipient’s ABN; (iii) what is supplied, including the quantity (if applicable) and the price of what is supplied; (iv) the extent to which each supply to which the document relates is a * taxable supply; (v) the date the document is issued; (vi) the amount of GST (if any) payable in relation to each supply to which the document relates; (vii) if the document was issued by the recipient and GST is payable in relation to any supply—that the GST is payable by the supplier; (viii) such other matters as the regulations specify; (d) it can be clearly ascertained from the document that the document was intended to be a tax invoice or, if it was issued by the recipient, a recipient created tax invoice. Note: If the recipient is a member of a GST group, section 48 ‑ 57 may relax the requirements relating to the recipient’s identity or the recipient’s ABN. (1A) A document issued by an entity to another entity may be treated by the other entity as a * tax invoice for the purposes of this Act if: (a) it would comply with the requirements for a tax invoice but for the fact that it does not contain certain information; and (b) all of that information can be clearly ascertained from other documents given by the entity to the other entity. Note: The requirements for a tax invoices are primarily contained in subsection (1), but can be affected by sections 48 ‑ 57 and 54 ‑ 50. (1B) However, the Commissioner may treat as a * tax invoice a particular document that would not, apart from this subsection, be a tax invoice. (2) The supplier of a * taxable supply must, within 28 days after the * recipient of the supply requests it, give to the recipient a * tax invoice for the supply, unless it is a * recipient created tax invoice. (3) A recipient created tax invoice is a * tax invoice belonging to a class of tax invoices that the Commissioner has determined in writing may be issued by the * recipient of a * taxable supply.

Amendment history: Amended by No 176 of 1999, Sch 1 item 42, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 74 of 2010, Sch 3 item 1 | Sch 3 item 48 | 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 39 of 2012, Sch 1 item 44 | Sch 1 item 82 | Sch 1 item 169, 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)

s 29-75 — Adjustment notes

(1) An adjustment note for an * adjustment that arises from an * adjustment event relating to a * taxable supply: (a) must be issued by the supplier of the * taxable supply in the circumstances set out in subsection (2); and (b) must set out the * ABN of the entity that issues it; and (c) must contain such other information as the Commissioner determines in writing; and (d) must be in the * approved form. However, the Commissioner may treat as an adjustment note a particular document that is not an adjustment note. (2) The supplier of the * taxable supply must: (a) within 28 days after the * recipient of the supply requests the supplier to give an * adjustment note for the * adjustment relating to the supply; or (b) if the supplier has issued a * tax invoice in relation to the supply (or the recipient has requested one) and the supplier becomes aware of the adjustment before an adjustment note is requested—within 28 days after becoming aware of that fact; give to the recipient an * adjustment note for the * adjustment, unless any * tax invoice relating to the supply would have been a * recipient created tax invoice (in which case it must be issued by the recipient). (3) However, in circumstances that the Commissioner determines in writing, paragraph (2)(b) has effect as if the number of days referred to in that paragraph is the number of days specified in the determination in relation to those circumstances. (4) Those circumstances may, for example, include the kind of the * taxable supply.

Amendment history: Amended by No 176 of 1999, Sch 1 item 43, 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 34 | Sch 6 item 35 | Sch 6 item 36, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 9 item 288 | Sch 11 item 5, 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))

s 29-80 — Tax invoices and adjustment notes not required for low value transactions

(1) Subsections 29 ‑ 10(3) and 29 ‑ 70(2) do not apply to a * creditable acquisition that relates to a * taxable supply the * value of which does not exceed $50, or such higher amount as the regulations specify. (2) Subsections 29 ‑ 20(3) and 29 ‑ 75(2) do not apply to a * decreasing adjustment of an amount that does not exceed $50, or such higher amount as the regulations specify.

Amendment history: Amended by No 92 of 2000, Sch 11 item 6 | Sch 11 item 10, 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))

s 29-99 — Special rules relating to tax invoices and adjustment notes

Chapter 4 contains special rules relating to tax invoices and adjustment notes, as follows: Checklist of special rules Item For this case ... See: 1 Agents and insurance brokers Division 153 1A Annual apportionment of creditable purpose Division 131 2 Gambling Division 126 3 GST branches Division 54 3A GST groups Division 48 4 Non ‑ residents making supplies connected with the indirect tax zone Division 83 4A Offshore supplies Division 84 5 Sale of freehold interests etc. Division 75

Amendment history: Amended by No 177 of 1999, Sch 6 item 37, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 92 of 2000, Sch 3 item 4, 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 6 item 4, 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 134 of 2004, effective Schedule 3 (items 1–4): 13 Dec 2004 (s 2(1) item 4) Remainder: Royal Assent | Amended by No 74 of 2010, Sch 3 item 2, 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 2 of 2015, Sch 4 item 1936, 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 52 of 2016, Sch 1 item 14, 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 77 of 2017, Sch 1 item 13, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 31-1 — What this Division is about

This Division is about your obligation (if you are registered or required to be registered) to give to the Commissioner GST returns for each tax period. For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953 .

s 31-5 — Who must give GST returns

(1) If you are * registered or * required to be registered, you must give to the Commissioner a * GST return for each tax period. (2) You must give the return whether or not: (a) your * net amount for the tax period is zero; or (b) you are liable for the GST on any * taxable supplies that are attributable to the tax period.

s 31-8 — When GST returns must be given—quarterly tax periods

(1) If a tax period applying to you is a * quarterly tax period, you must give your * GST return for the tax period to the Commissioner: (a) as provided in the following table; or (b) within such further period as the Commissioner allows. When quarterly GST returns must be given Item If this day falls within the quarterly tax period … Give the GST return to the Commissioner on or before this day: 1 1 September the following 28 October 2 1 December the following 28 February 3 1 March the following 28 April 4 1 June the following 28 July (2) A tax period is a quarterly tax period if: (a) it is a period of 3 months; or (b) it would be a period of 3 months but for the application of section 27 ‑ 30 or 27 ‑ 35. Note: Under section 27 ‑ 30, a tax period can be determined to take account of changes in tax periods. Under section 27 ‑ 35, the start or finish of a 3 month tax period can vary by up to 7 days from the start or finish of a normal quarter.

Amendment history: Inserted by No 73 of 2001, Sch 5 item 20 | Sch 5 item 162, 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

s 31-10 — When GST returns must be given—other tax periods

(1) You must give your * GST return for a tax period (other than a * quarterly tax period) to the Commissioner: (a) on or before the 21st day of the month following the end of that tax period; or (b) within such further period as the Commissioner allows. (2) However, if the tax period ends during the first 7 days of a month, you must give the * GST return to the Commissioner: (a) on or before the 21st day of that month; or (b) within such further period as the Commissioner allows.

Amendment history: Amended by No 176 of 1999, Sch 1 item 44, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 73 of 2001, Sch 5 item 2 | Sch 5 item 3, 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

s 31-15 — The form and contents of GST returns

(1) Your * GST return for a tax period must be in the * approved form. (2) However, if during the tax period: (a) you are not liable for the GST on any * taxable supplies, and you did not make any supplies that would have been taxable supplies had they not been * GST ‑ free or * input taxed; and (b) you are not liable for the GST on any * taxable importations the GST on which is payable at the time when GST on taxable supplies is normally payable; and (c) you are not entitled to the input tax credits on any * creditable acquisitions or * creditable importations; you may give your * GST return for the period to the Commissioner in the manner the Commissioner requires.

Amendment history: Amended by No 92 of 2000, Sch 6 item 17 | Sch 6 item 3 | Sch 9 item 1, 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 73 of 2001, Sch 5 item 4 | Sch 5 item 162, 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 21 of 2015, Sch 7 item 2, effective Sch 7 (items 1–6): 20 Mar 2015 (s 2(1) item 15)

s 31-20 — Additional GST returns

(1) You must, if required by the Commissioner, whether before or after the end of a tax period, give to the Commissioner, within the time required, a * GST return or a further or fuller GST return for the tax period or a specified period, whether or not you have given the Commissioner a GST return for the tax period under section 31 ‑ 5. (2) The * approved form for a further or fuller * GST return may require information to be provided relating to: (a) the tax period to which the return relates; or (b) one or more preceding tax periods; or (c) both the tax period to which the return relates, and one or more preceding tax periods.

Amendment history: Amended by No 176 of 1999, Sch 1 item 45, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 73 of 2001, Sch 5 item 5, 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 39 of 2012, Sch 1 item 45, 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)

s 31-25 — Electronic lodgment of GST returns

(1) You may give your * GST returns to the Commissioner by * lodging them electronically. Note: Section 388 ‑ 75 in Schedule 1 to the Taxation Administration Act 1953 deals with signing returns. (2) However, if your * GST turnover meets the * electronic lodgment turnover threshold, you must give your * GST returns to the Commissioner by * lodging them electronically, unless the Commissioner otherwise approves. Note 1: A penalty applies if you fail to lodge your GST return electronically as required—see section 288 ‑ 10 in Schedule 1 to the Taxation Administration Act 1953 . Note 2: If you lodge your GST return electronically, you must also electronically notify the Commissioner of other BAS amounts—see section 388 ‑ 80 in that Schedule. (3) A * GST return is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner. (4) The electronic lodgment turnover threshold is: (a) $20 million; or (b) such higher amount as the regulations specify.

Amendment history: Amended by No 176 of 1999, Sch 1 item 46, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 179 of 1999, Sch 18 item 1 | Sch 18 item 288, 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 92 of 2000, Sch 9 item 2 | Sch 9 item 3 | Sch 9 item 4, 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 80 of 2007, Sch 2 item 16, effective 21 June 2007

s 31-99 — Special rules relating to GST returns

Chapter 4 contains special rules relating to * GST returns, as follows: Checklist of special rules Item For this case … See: 1A Annual tax periods Division 151 1 GST branches Division 54 2 GST groups Division 48 3 GST joint ventures Division 51 4 Insurance Division 78 4A Payment of GST by instalments Division 162 4B Representatives of incapacitated entities Division 58 5 Resident agents acting for non ‑ residents Division 57 6 Supplies in satisfaction of debts Division 105

Amendment history: Amended by No 73 of 2001, Sch 5 item 25, 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 134 of 2004, effective Schedule 3 (items 1–4): 13 Dec 2004 (s 2(1) item 4) Remainder: Royal Assent | Amended by No 118 of 2009, Sch 1 item 19, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent

s 33-1 — What this Division is about

This Division is about your obligation to pay to the Commonwealth amounts of GST that remain after off ‑ setting your entitlements to input tax credits. The obligation to pay arises for any of your assessed net amounts that are greater than zero. Note 1A: For provisions about assessment (including self ‑ assessment), see Division 155 in Schedule 1 to the Taxation Administration Act 1953 . Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953 . Note 2: For provisions about collection and recovery of GST, see Subdivision 105 ‑ C, and Part 4 ‑ 15, in Schedule 1 to the Taxation Administration Act 1953 . Note 3: Payments of GST on importations of goods are dealt with separately in section 33 ‑ 15 of this Act. Note 4: For taxable supplies of new residential premises or potential residential land, section 14 ‑ 250 in Schedule 1 to the Taxation Administration Act 1953 may require the recipient to pay to the Commissioner an amount representing the GST on the supply, and the entity liable for the GST on the supply is then entitled to a credit for that payment under section 18 ‑ 60 in that Schedule.

Amendment history: Amended by No 179 of 1999, Sch 18 item 5, 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 73 of 2006, Sch 5 item 34 | Sch 5 item 35 | Sch 5 item 37 | Sch 5 item 38 | Sch 5 item 88, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 39 of 2012, Sch 1 item 8 | Sch 1 item 9 | Sch 1 item 47 | Sch 1 item 48, 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 23 of 2018, Sch 5 item 5, effective Sch 5 (items 5, 6, 26–28): 1 Apr 2018 (s 2(1) item 12) | Amended by No 76 of 2023, Sch 6 item 41, effective sch 6 (items 9, 41, 42): 1 Oct 2023 (s 2(1) item 23)

s 33-3 — When payments of assessed net amounts must be made—quarterly tax periods

If: (a) the * assessed net amount for a tax period applying to you is greater than zero; and (b) the tax period is a * quarterly tax period; you must pay the assessed net amount to the Commissioner as follows: When quarterly GST payments must be made Item If this day falls within the quarterly tax period … Pay the assessed net amount to the Commissioner on or before this day: 1 1 September the following 28 October 2 1 December the following 28 February 3 1 March the following 28 April 4 1 June the following 28 July

Amendment history: Inserted by No 73 of 2001, Sch 5 item 12 | Sch 5 item 15, 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 39 of 2012, Sch 1 item 49 | Sch 1 item 50 | Sch 1 item 51 | Sch 1 item 52, 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)

s 33-5 — When payments of assessed net amounts must be made—other tax periods

(1) If the * assessed net amount for a tax period (other than a * quarterly tax period) applying to you is greater than zero, you must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of that tax period. (2) However, if the tax period ends during the first 7 days of a month, you must pay the * assessed net amount to the Commissioner on or before the 21st day of that month.

Amendment history: Amended by No 73 of 2001, Sch 5 item 7 | Sch 5 item 8 | Sch 5 item 9 | Sch 5 item 12 | Sch 5 item 15, 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 39 of 2012, Sch 1 item 53 | Sch 1 item 54 | Sch 1 item 55 | Sch 1 item 56, 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)

s 33-10 — How payment of assessed net amounts are made

(1) You may pay by * electronic payment any * assessed net amounts payable by you. Any amounts of an assessed net amount that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner. (2) However, if your * GST turnover meets the * electronic lodgment turnover threshold, you must pay by * electronic payment any * assessed net amounts payable by you. Note 1: A penalty applies if you fail to pay electronically as required—see section 288 ‑ 20 in Schedule 1 to the Taxation Administration Act 1953 . Note 2: You must also pay other tax debts electronically—see section 8AAZMA in that Act.

Amendment history: Amended by No 179 of 1999, Sch 18 item 2 | Sch 18 item 288, 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 92 of 2000, Sch 9 item 6, 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 73 of 2001, 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 80 of 2007, Sch 2 item 17, effective 21 June 2007 | Amended by No 39 of 2012, Sch 1 item 57 | Sch 1 item 58 | Sch 1 item 59 | Sch 1 item 60, 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)

s 33-15 — Payments of assessed GST on importations

(1) Amounts of * assessed GST on * taxable importations are to be paid by the importer to the Commonwealth: (a) at the same time, at the same place, and in the same manner, as * customs duty is payable on the goods in question (or would be payable if the goods were subject to customs duty); or (b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations. Note: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts. (2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901 ) may refuse to deliver the goods concerned unless the * assessed GST has been paid.

Amendment history: Amended by No 176 of 1999, Sch 1 item 36 | Sch 1 item 47 | Sch 1 item 114 | Sch 2 item 21 | Sch 3 item 27, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 39 of 2012, Sch 1 item 17 | Sch 1 item 61 | Sch 1 item 62 | Sch 1 item 63 | Sch 1 item 64 | Sch 1 item 114, 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)

s 33-99 — Special rules relating to payments of GST

Chapter 4 contains special rules relating to payments of GST, as follows: Checklist of special rules Item For this case … See: 1A Annual tax periods Division 151 1 Anti ‑ avoidance Division 165 2 Customs security etc. given on taxable importations Division 171 3 GST branches Division 54 4 GST joint ventures Division 51 4A Importations without entry for home consumption Division 114 5 Insurance Division 78 5A Payment of GST by instalments Division 162 6 Supplies in satisfaction of debts Division 105

Amendment history: Amended by No 176 of 1999, Sch 1 item 48, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 73 of 2001, Sch 5 item 26, 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 134 of 2004, effective Schedule 3 (items 1–4): 13 Dec 2004 (s 2(1) item 4) Remainder: Royal Assent

s 35-1 — What this Division is about

This Division is about the Commissioner’s obligation to pay to you your entitlements to input tax credits that remain after off ‑ setting amounts of GST. The obligation to pay arises for any of your assessed net amounts that are less than zero.

Amendment history: Amended by No 39 of 2012, Sch 1 item 65, 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)

s 35-5 — Entitlement to refund

(1) If the * assessed net amount for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that amount (expressed as a positive amount) to you. Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth. Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in refunding the amount. (2) However, if: (a) the Commissioner amends the * assessment of your * net amount; and (b) your * assessed net amount before the amendment was less than zero; and (c) the amount that, because of the assessment, was: (i) paid; or (ii) applied under the Taxation Administration Act 1953 ; exceeded the amount (including a nil amount) that would have been payable or applicable had your assessed net amount always been the later assessed net amount; the amount of the excess is to be treated as if: (d) the excess were an assessed net amount for the tax period; and (e) that assessed net amount were an amount greater than zero and equal to the amount of the excess; and (f) despite Division 33, that assessed net amount became payable, and due for payment, by you at the time when the amount was paid or applied. Note: Treating the excess as if it were an assessed net amount has the effect of applying the collection and recovery rules in Part 3 ‑ 10 and Divisions 268 and 269 in Schedule 1 to the Taxation Administration Act 1953 , such as a liability to pay the general interest charge under section 105 ‑ 80 in that Schedule.

Amendment history: Repealed and substituted by No 179 of 1999, Sch 18 item 1, 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 73 of 2006, Sch 5 item 105 | Sch 5 item 89, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 20 of 2010, Sch 5 item 1 | Sch 5 item 2 | Sch 5 item 3, 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 39 of 2012, Sch 1 item 66 | Sch 1 item 67 | Sch 1 item 35, 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 34 of 2014, Sch 2 item 4, effective Sch 2 (items 1–12, 16): 30 May 2014 (s 2(1) item 3) | Amended by No 6 of 2020, Sch 3 item 1, effective Sch 3 (items 1, 22): 1 Apr 2020 (s 2(1) item 3)

s 35-10 — When entitlement arises

Your entitlement to be paid an amount under section 35 ‑ 5 arises when the Commissioner gives you notice of the * assessment of your * net amount for the tax period. Note: In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your GST return (see section 155 ‑ 15 in Schedule 1 to the Taxation Administration Act 1953 ).

Amendment history: Amended by No 176 of 1999, Sch 1 item 49, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Repealed by No 179 of 1999, Sch 18 item 2, 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)) | Inserted by No 92 of 2000, 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 73 of 2001, Sch 5 item 10, 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 | Repealed and substituted by No 39 of 2012, Sch 1 item 68, 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)

s 35-99 — Special rules relating to refunds

Chapter 4 contains special rules relating to refunds, as follows: Checklist of special rules Item For this case … See: 1 Anti ‑ avoidance Division 165 1A Excess GST Division 142 2 GST branches Division 54 3 GST joint ventures Division 51 4 Tourist refund scheme Division 168

Amendment history: Amended by No 179 of 1999, Sch 18 item 3, 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 73 of 2006, Sch 5 item 90, effective Schedule 5 (items 2, 3, 65–137): 1 July 2006 ( see s. 2(1)) | Amended by No 39 of 2012, Sch 1 item 69, 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 34 of 2014, Sch 2 item 5 | Sch 2 item 6, effective Sch 2 (items 1–12, 16): 30 May 2014 (s 2(1) item 3)

s 37-1 — Checklist of special rules

The provisions set out in the table contain special rules relating to the matters indicated. Checklist of special rules Item For this case… See: 1AA Accounting basis of charities etc. Division 157 1 Agents and insurance brokers Division 153 1A Annual apportionment of creditable purpose Division 131 1B Annual tax periods Division 151 2 Anti ‑ avoidance Division 165 3 Associates Division 72 3A Bad debts relating to transactions that are not taxable or creditable to the fullest extent Division 136 4 Cancelled lay ‑ by sales Division 102 5 Cessation of registration Division 138 6 Changes in the extent of creditable purpose Division 129 7 Changing your accounting basis Division 159 8 Company amalgamations Division 90 8A Compulsory third party schemes Division 79 9 Customs security etc. given for taxable importations Division 171 10 Deposits as security Division 99 10A Distributions from deceased estates Division 139 10B Excess GST Division 142 11 Financial supplies (reduced credit acquisitions) Division 70 11A Fringe benefits provided by input taxed suppliers Division 71 12 Gambling Division 126 12A Goods applied solely to private or domestic use Division 130 12B Government entities Division 149 13 GST branches Division 54 14 GST groups Division 48 15 GST joint ventures Division 51 15A GST religious groups Division 49 17 Importations without entry for home consumption Division 114 18 Insurance Division 78 18A Limited registration entities Division 146 19 Long ‑ term accommodation in commercial residential premises Division 87 20 Non ‑ deductible expenses Division 69 20A Non ‑ profit sub ‑ entities Division 63 20B Non ‑ residents making supplies connected with the indirect tax zone Division 83 21 Offshore supplies Division 84 21A Payment of GST by instalments Division 162 22 Payments of taxes Division 81 23 Pre ‑ establishment costs Division 60 23A Providing additional consideration under gross ‑ up clauses Division 133 24 Reimbursement of employees etc. Division 111 25 Representatives of incapacitated entities Division 58 26 Resident agents acting for non ‑ residents Division 57 28 Sale of freehold interests etc. Division 75 29 Second ‑ hand goods Division 66 29AA Settlement sharing arrangements Division 80 29A Simplified accounting methods for retailers and small enterprise entities Division 123 29B Stock on hand on becoming registered etc. Division 137 30 Supplies and acquisitions made on a progressive or periodic basis Division 156 30A Supplies in return for rights to develop land Division 82 31 Supplies in satisfaction of debts Division 105 32 Supplies of going concerns Division 135 33 Supplies of things acquired etc. without full input tax credits Division 132 33A Supply under arrangement covered by PAYG voluntary agreement Division 113 34 Supplies partly connected with the indirect tax zone Division 96 35 Taxis Division 144 35AA Tax ‑ related transactions Division 110 35A Telecommunication supplies Division 85 35B Third party payments Division 134 35C Time limit on entitlements to input tax credits Division 93 36 Tourist refund scheme Division 168 36A Tradex scheme goods Division 141 36AA Valuable metals Division 86 36B Valuation of re ‑ imported goods Division 117 37 Valuation of taxable supplies of goods in bond Division 108 38 Vouchers Division 100

Amendment history: Amended by No 176 of 1999, Sch 1 item 50 | Sch 7 item 11, 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 38 | Sch 6 item 39 | Sch 6 item 40 | Sch 6 item 41 | Sch 6 item 42 | Sch 6 item 43 | Sch 6 item 44, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 178 of 1999, Sch 1 item 54, effective Sch 1 (items 50–69): 22 Dec 1999 (s 2(1)) | Amended by No 92 of 2000, Sch 1 item 2B | Sch 3 item 5 | Sch 5 item 4B | Sch 11 item 6A, 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 2 item 3 | Sch 2 item 4 | Sch 3 item 6 | Sch 3 item 7 | Sch 4 item 4 | Sch 4 item 5 | Sch 6 item 5, 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 73 of 2001, Sch 5 item 27, 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 97 of 2002, Sch 1 item 2 | Sch 1 item 10, effective Schedule 1 (items 1–6, 9–11, 14–16, 19): Royal Assent | Amended by No 67 of 2003, Sch 11 item 10 | Sch 11 item 11, effective Schedule 11 (items 1–41, 43): 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 80 of 2006, Sch 12 item 5, effective Schedule 10 (items 3–5): 1 July 2005 Schedules 12 and 15: Royal Assent | Amended by No 112 of 2007, Sch 1 item 2, effective 28 June 2007 | Amended by No 118 of 2009, Sch 1 item 20, effective Schedule 1 (items 1–10): 1 July 2000 Schedule 1 (items 12–45, 50–52, 55): Royal Assent | Amended by No 20 of 2010, Sch 1 item 5 | Sch 1 item 6, 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 7, 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 74 of 2010, Sch 1 item 48 | Sch 1 item 49, 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 169 of 2012, Sch 2 item 72, effective Sch 2 (items 25, 69–130): 3 Dec 2012 (s 2(1) item 3) | Amended by No 34 of 2014, Sch 2 item 7, effective Sch 2 (items 1–12, 16): 30 May 2014 (s 2(1) item 3) | Amended by No 2 of 2015, Sch 4 item 1936, 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 76 of 2017, Sch 1 item 3, effective 27 June 2017 (s 2(1) item 1) | Amended by No 77 of 2017, Sch 1 item 14 | Sch 1 item 15, effective Sch 1 (items 1–60, 65, 66): 1 July 2017 (s 2(1) item 1)

s 38-1 — What this Division is about

This Division sets out the supplies that are GST ‑ free. If a supply is GST ‑ free, then: • no GST is payable on the supply; • an entitlement to an input tax credit for anything acquired or imported to make the supply is not affected. For the basic rules about supplies that are GST ‑ free, see sections 9 ‑ 30 and 9 ‑ 80.

s 38-2 — Food

A supply of * food is GST ‑ free .

s 38-3 — Food that is not GST ‑ free

(1) A supply is not GST ‑ free under section 38 ‑ 2 if it is a supply of: (a) * food for consumption on the * premises from which it is supplied; or (b) hot food for consumption away from those premises; or (c) food of a kind specified in the third column of the table in clause 1 of Schedule 1, or food that is a combination of one or more foods at least one of which is food of such a kind; or (d) a * beverage (or an ingredient for a beverage), other than a beverage (or ingredient) of a kind specified in the third column of the table in clause 1 of Schedule 2; or (e) food of a kind specified in regulations made for the purposes of this subsection. (2) However, this section does not apply to a supply of * food of a kind specified in regulations made for the purposes of this subsection. (3) The items in the table in clause 1 of Schedule 1 or 2 are to be interpreted subject to the other clauses of Schedule 1 or 2, as the case requires.

s 38-4 — Meaning of food

(1) Food means any of these, or any combination of any of these: (a) food for human consumption (whether or not requiring processing or treatment); (b) ingredients for food for human consumption; (c) * beverages for human consumption; (d) ingredients for beverages for human consumption; (e) goods to be mixed with or added to food for human consumption (including condiments, spices, seasonings, sweetening agents or flavourings); (f) fats and oils marketed for culinary purposes; but does not include: (g) live animals (other than crustaceans or molluscs); or (ga) unprocessed cow’s milk; or (h) any grain, cereal or sugar cane that has not been subject to any process or treatment resulting in an alteration of its form, nature or condition; or (i) plants under cultivation that can be consumed (without being subject to further process or treatment) as food for human consumption. (2) Beverage includes water.

Amendment history: Amended by No 176 of 1999, Sch 1 item 52, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b))

s 38-5 — Premises used in supplying food

Premises , in relation to a supply of * food, includes: (a) the place where the supply takes place; or (b) the grounds surrounding a cafe or public house, or other outlet for the supply; or (c) the whole of any enclosed space such as a football ground, garden, showground, amusement park or similar area where there is a clear boundary or limit; but does not include any part of a public thoroughfare unless it is an area designated for use in connection with supplies of food from an outlet for the supply of food.

s 38-6 — Packaging of food

(1) A supply of the packaging in which * food is supplied is GST ‑ free if the supply of the food is GST ‑ free. (2) However, the supply of the packaging is GST ‑ free under this section only to the extent that the packaging: (a) is necessary for the supply of the food; and (b) is packaging of a kind in which food of that kind is normally supplied.

s 38-7 — Medical services

(1) A supply of a * medical service is GST ‑ free . (2) However, a supply of a * medical service is not GST ‑ free under subsection (1) if: (a) it is a supply of a * professional service rendered in circumstances covered by a prescribed provision of regulations made under the Health Insurance Act 1973 ; or (b) it is rendered for cosmetic reasons and is not a * professional service for which medicare benefit is payable under Part II of the Health Insurance Act 1973 (or for which medicare benefit would be payable under that Part if section 19AD of that Act were disregarded). (3) A supply of goods is GST ‑ free if: (a) it is made to an individual in the course of supplying to him or her a * medical service the supply of which is GST ‑ free; and (b) it is made at the premises at which the medical service is supplied.

Amendment history: Amended by No 177 of 1999, Sch 6 item 45, effective Sch 1 (items 1–162): 1 July 2000 (s 2(2)) | Amended by No 18 of 2020, Sch 1 item 18, effective Sch 1 (item 18): 6 Sept 2020 (s 2(1) item 1) | Amended by No 8 of 2025, Sch 2 item 1, effective sch 2 (items 1, 2): 15 Feb 2025 (s 2(1) item 7)

s 38-10 — Other health services

(1) A supply is GST ‑ free if: (a) it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and (b) the supplier is a * recognised professional in relation to the supply of services of that kind; and (c) the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the * recipient of the supply. Health services Item Service 1 Aboriginal or Torres Strait Islander health 2 Acupuncture 3 Audiology, audiometry 4 Chiropody 5 Chiropractic 6 Dental 7 Dietary 8 Herbal medicine (including traditional Chinese herbal medicine) 9 Naturopathy 10 Nursing 11 Occupational therapy 12 Optometry 13 Osteopathy 14 Paramedical 15 Pharmacy 16 Psychology 17 Physiotherapy 18 Podiatry 19 Speech pathology 20 Speech therapy 21 Social work (2) However, a supply of a pharmacy service is not GST ‑ free under subsection (1) unless it is: (a) a supply relating to a supply that is GST ‑ free because of section 38 ‑ 50; or (b) a service of conducting a medication review. (3) A supply of goods is GST ‑ free if: (a) it is made to a person in the course of supplying to the person a service the supply of which is GST ‑ free under subsection (1) (other than a service referred to in item 8, 9, 12 or 15 of the table in subsection (1)); and (b) it is made at the premises at which the service is supplied. (4) A supply of goods is GST ‑ free if: (a) it is made to a person in the course of supplying to the person a service referred to in item 8 or 9 of the table in subsection (1); and (b) it is supplied, and used or consumed, at the premises at which the service is supplied. (5) A supply is GST ‑ free if it is provided by an ambulance service in the course of the treatment of the * recipient of the supply.

Amendment history: Amended by No 176 of 1999, Sch 1 item 53, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b))

s 38-15 — Other government funded health services

A supply is GST ‑ free if: (a) it is a supply of a health service in connection with a supply that is GST ‑ free because of section 38 ‑ 7 or 38 ‑ 10; and (b) the supplier receives funding from the Commonwealth , a State or a Territory in connection with the supply of the health service; and (c) the supply of the health service is of a kind determined in writing by the * Health Minister.

s 38-20 — Hospital treatment

(1) A supply of * hospital treatment is GST ‑ free . (2) However, a supply of * hospital treatment is not GST ‑ free to the extent that it relates to a supply of a * professional service that, because of subsection 38 ‑ 7(2), is not GST ‑ free. (3) A supply of goods is GST ‑ free if it is a supply that is directly related to a supply of * hospital treatment that is: (a) GST ‑ free because of subsection (1); and (b) supplied by, or on behalf of, the supplier of the hospital treatment.

s 38-25 — Residential care etc.

(1) A supply of services is GST ‑ free if: (a) it is a supply of services covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph; and (b) it is provided at an * approved residential care home; and (c) the supplier is a registered provider (within the meaning of the Aged Care Act 2024 ). (2) A supply of services is GST ‑ free if: (a) the services are provided to one or more aged or disabled people; and (b) the * Aged Care Minister has determined in writing that the services are of a kind covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph; and (c) the supplier receives funding from the Commonwealth , a State or a Territory in connection with the supply. (3) A supply of services is GST ‑ free if: (a) the services are provided to one or more aged or disabled people in a residential setting; and (b) the * Aged Care Minister has determined in writing that the services are of a kind covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph; and (c) the services include, and are only provided to people who require, the services ( care services ) set out in a provision of the * aged care service list specified in regulations made for the purposes of this paragraph. (3A) Services provided to a resident of a * retirement village are taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if, and only if: (a) he or she is a resident of a * serviced apartment in the retirement village; and (b) there is in force a written agreement under which the operator of the retirement village provides daily meals and heavy laundry services to all of the residents of the apartment. (3B) However, services provided to a resident of a * serviced apartment in a * retirement village are not taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if: (a) the * Aged Care Minister has determined in writing: (i) the levels of care services that residents of serviced apartments in retirement villages must require in order for subsection (3) to apply; and (ii) the way in which the levels of care services required by residents are to be assessed; and (b) the * Aged Care System Governor has not, in accordance with the determination, assessed the person to whom the services are provided as requiring the levels of care services so determined. (3C) A determination made for the purposes of paragraph (3B)(a) may be restricted to a specified class of residents of * serviced apartments in * retirement villages. (4) A supply of accommodation is GST ‑ free if it is made to a person in the course of making a supply to that person that is GST ‑ free under subsection (1), (2) or (3). (4A) A supply is GST ‑ free if: (a) it is made to a person who is a person of a kind referred to in paragraph (3)(c); and (b) it is: (i) a supply, by way of lease, hire or licence, of * residential premises consisting of a * serviced apartment in a * retirement village; or (ii) a sale of * real property that is residential premises consisting of a serviced apartment in a retirement village; or (iii) a supply of an excluded security (within the meaning of the Corporations Act 2001 ) in respect of which the right to participate in a retirement village scheme (within the meaning of that Act) entitles the person to use or occupy a serviced apartment in a retirement village; and (c) in a case where: (i) a determination made for the purposes of paragraph (3B)(a) is in force; and (ii) the determination is not restricted under subsection (3C) in such a way that the determination excludes the person; the * Aged Care System Governor has, in accordance with the determination, assessed the person as requiring the levels of care services determined in the determination; and (d) it is made in connection with one or more supplies, or proposed supplies, to the person that are or will be GST ‑ free under subsection (3). (5) However, a supply of services that is covered by an extra service fee (within the meaning of the Aged Care Rules 2025 ) is only GST ‑ free under this section to the extent that the services were: (a) supplied before 31 October 2026; and (b) covered by Schedule 1 to the Quality of Care Principles 2014 (as in force before the commencement of the Aged Care Act 2024 ) when the extra service agreement concerned was entered into.

Amendment history: Amended by No 143 of 2004, effective 14 Dec 2004 | Amended by No 45 of 2025, Sch 3 item 54 | Sch 3 item 61, effective sch 3 (items 54 ‑ 79): 1 Nov 2025 (s 2(1) item 6)

s 38-30 — Home care etc.

(1) A supply of care is GST ‑ free if subsidy is payable under Division 1, 2 or 3 of Part 2 of Chapter 4 of the Aged Care Act 2024 to the supplier for the care. (2) A supply of care is GST ‑ free if the supplier receives funding under the Home and Community Care Act 1985 in connection with the supply. (3) A supply of care is GST ‑ free if the supply is of services: (a) that are provided to one or more aged or disabled people; and (b) that are of a kind covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph. (4) A supply of care is GST ‑ free if: (a) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply; and (b) the supply of the care is of a kind determined in writing by the * Aged Care Minister for the purposes of this paragraph.

Amendment history: Amended by No 76 of 2013, Sch 4 item 1 | Sch 4 item 2 | Sch 4 item 3 | Sch 4 item 6, 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 2 of 2021, Sch 1 item 14, effective Sch 1 (items 14, 15): 1 Sept 2021 (s 2(1) item 2) | Amended by No 45 of 2025, Sch 3 item 63 | Sch 3 item 64 | Sch 3 item 66, effective sch 3 (items 54 ‑ 79): 1 Nov 2025 (s 2(1) item 6)

s 38-35 — Specialist aged care programs

A supply of a funded aged care service (within the meaning of the Aged Care Act 2024 ) is GST ‑ free if subsidy for a specialist aged care program is payable under Division 5 of Part 2 of Chapter 4 of that Act to the supplier for the care.

Amendment history: Amended by No 76 of 2013, Sch 4 item 7, 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) | Repealed and substituted by No 45 of 2025, effective sch 3 (items 54 ‑ 79): 1 Nov 2025 (s 2(1) item 6)

s 38-38 — Disability support provided to NDIS participants

A supply is GST ‑ free if the supply: (a) is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013 ) for whom a participant’s plan is in effect under section 37 of that Act; and (b) is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and (c) is made under a written agreement, between the supplier and the participant or another person, that: (i) identifies the participant; and (ii) states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and (d) is of a kind that the * Disability Services Minister has determined in writing.

Amendment history: Inserted by No 124 of 2013, Sch 9 item 2, effective Sch 9: 29 June 2013 (s 2(1) item 10)

s 38-40 — Specialist disability services

(1) A supply of services is GST ‑ free if the supplier receives funding under the former Disability Services Act 1986 or under a complementary * State law or * Territory law in respect of the services. (2) A supply of services is GST ‑ free if the supplier receives funding under the Disability Services and Inclusion Act 2023 or under a complementary * State law or * Territory law in respect of the services.

Amendment history: Amended by No 72 of 2025, Sch 4 item 32 | Sch 4 item 33 | Sch 4 item 34 | Sch 4 item 35, effective sch 4 (items 32 ‑ 38, 43 ‑ 51): 1 Jan 2026 (s 2(1) item 5)

s 38-45 — Medical aids and appliances

(1) A supply is GST ‑ free if: (a) it is covered by Schedule 3 (medical aids and appliances), or specified in the regulations; and (b) the thing supplied is specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability. (2) A supply is GST ‑ free if the thing supplied is supplied as a spare part for, and is specifically designed as a spare part for, another thing the supply of which would be GST ‑ free under subsection (1). (3) However, a supply is not GST ‑ free under subsection (1) or (2) if the supplier and the * recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST ‑ free supplies.

s 38-47 — Other GST ‑ free health goods

(1) A supply is GST ‑ free if it is a supply of goods of a kind that the * Health Minister, by determination in writing, declares to be goods the supply of which is GST ‑ free. (2) However, a supply is not GST ‑ free under subsection (1) if the supplier and the * recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST ‑ free supplies.

s 38-50 — Drugs and medicinal preparations etc.

(1) A supply of a drug or medicinal preparation is GST ‑ free if the supply is on prescription and: (a) under a * State law or a * Territory law in the State or Territory in which the supply takes place, supply of the drug or medicinal preparation is restricted, but may be supplied on prescription; or (b) the drug or medicinal preparation is a pharmaceutical benefit (within the meaning of Part VII of the National Health Act 1953 ). (2) A supply of a drug or medicinal preparation is GST ‑ free if, under a * State law or a * Territory law in the State or Territory in which it is supplied, the supply of the drug or medicinal preparation to an individual for private or domestic use or consumption is restricted but may be made by: (a) a * medical practitioner, * dental practitioner or pharmacist; or (b) any other person permitted by or under that law to do so. (3) Subsection (2) does not cover the supply of a drug or medicinal preparation of a kind specified in the regulations. (4) A supply of a drug, medicine or other pharmaceutical item is GST ‑ free if the supply is on prescription and: (a) it is supplied as a pharmaceutical benefit (within the meaning of section 91 of the Veterans’ Entitlements Act 1986); and (b) it is supplied under an approved scheme (within the meaning of that section). (4A) A supply of a drug, medicine or other pharmaceutical item is GST ‑ free if the supply is on prescription and: (a) it is supplied as a pharmaceutical benefit (within the meaning of section 5 of the Military Rehabilitation and Compensation Act 2004 ); and (b) it is supplied in accordance with a determination made under paragraph 286(1)(c) of that Act. (5) A supply of a drug or medicinal preparation is GST ‑ free if: (a) the drug or medicinal preparation is an analgesic that has a single active ingredient the supply of which as a drug or medicinal preparation would be GST ‑ free under subsection (2) if it were supplied in a larger quantity; and (b) the drug or medicinal preparation is of a kind the supply of which is declared by the * Health Minister to be GST ‑ free, by determination in writing. (6) A supply of a drug or medicinal preparation is GST ‑ free if: (a) the drug or medicinal preparation is the subject of an approval under paragraph 19(1)(a) of the Therapeutic Goods Act 1989 , and any conditions to which the approval is subject have been complied with; or (b) the drug or medicinal preparation is supplied under an authority under subsection 19(5) of that Act, and the supply is in accordance with any regulations made for the purposes of subsection 19(7) of that Act; or (ba) the supply of the drug or medicinal preparation is authorised by rules under subsection 19(7A) of that Act; or (c) the drug or medicinal preparation is exempted from the operation of Part 3 of that Act under regulation 12A of the Therapeutic Goods Regulations. (7) A supply of a drug or medicinal preparation covered by this section is GST ‑ free if, and only if: (a) the drug or medicinal preparation is for human use or consumption; and (b) the supply is to an individual for private or domestic use or consumption.

Amendment history: Amended by No 176 of 1999, Sch 1 item 54 | Sch 1 item 56 | Sch 1 item 57, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b)) | Amended by No 110 of 2006, Sch 2 item 1, effective Schedule 2: Royal Assent | Amended by No 4 of 2007, Sch 2 item 25, effective Schedule 2 (item 25): Royal Assent | Amended by No 47 of 2017, Sch 3 item 1, effective Sch 3 (item 1): 20 June 2017 (s 2(1) item 3)

s 38-55 — Private health insurance etc.

(1) A supply of * private health insurance is GST ‑ free . (2) A supply of insurance against liability to pay for services supplied by ambulance is GST ‑ free . (3) However, a supply of re ‑ insurance is not GST ‑ free under this section.

Amendment history: Amended by No 176 of 1999, Sch 1 item 58 | Sch 1 item 59, effective Sch 1 (items 1–168) and Sch 7 (items 9–16): 1 July 2000 (s 2(2), (5), (14)(b))